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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

              Monday, January 31, 2022, Vol. 26, No. 30

                            Headlines

DIOCESE OF ROCHESTER: Bankruptcy Costs At Least $5.4 Mil.
505 SOUTH: Jack DaSilva Buying Livingston Property for $700K Cash
ACCELER8 REAL ESTATE: Voluntary Chapter 11 Case Summary
AIKIDO PHARMA: Launches Share Repurchase Program
ALKHAIRY PROPERTIES: Files Agreement to Liquidate Real Estate

ALL YEAR HOLDINGS: Taps Meridian Capital as Estate Finance Broker
ALPHA LATAM: Young Conaway, Brown Represent Consortium Group
ALPHA METALLURGICAL: Highbridge Entities Cease to be Shareholders
AMERICAN TRAILER: $250MM Loan Add-on No Impact on Moody's B3 CFR
AMPHIL GROUP: Seeks to Hire ReMax 2000 Realty as Real Estate Agent

APEX TOOL: S&P Places 'CCC' ICR on Watch Pos. on Refinancing
ASCENA RETAIL: Virginia Dist. Court Questions 3rd-Party Releases
AYRO INC: Alpha Capital Holds 6.28% Equity Stake as of Dec. 31
BARTLEY INDUSTRIES: Tatum Buying McClain Property for $1-Mil. Cash
BARTLEY INDUSTRIES: Tatum Buying Personal Property for $60K Cash

BARTLEY INDUSTRIES: Tatum LLC Buying Assets for $168.6K Cash
BAUSCH HEALTH: Moody's Assigns Ba3 Rating to New Sr. Secured Notes
BAUSCH HEALTH: S&P Rates New $1BB Senior Secured Notes 'BB'
BAY PLACE: Seeks to hire Glazer & Sachs as Special Counsel
BIOSTAGE INC: Court Orders Medmarc to Continue Paying for Defense

BITNILE HOLDINGS: Owns 8.83% Equity Stake in Friedman Industries
BLUE EAGLE: Eagle Ray Selling Brookhaven Property for $1.24 Million
BLUE EAGLE: Eagle Ray Selling Prattville Property for $1.45 Million
BORINQUEN NATURAL: Unsecureds Will Get 7.75% of Claims in 60 Months
BRAZIL MINERALS: Appoints Volodymyr Myadzel as SVP Geology

BROOKLYN IMMUNOTHERAPEUTICS: Hires Grant Thornton as New Auditor
BVM CORAL: Case Summary & Six Unsecured Creditors
BVM THE BRIDGES: Case Summary & Six Unsecured Creditors
BVM THE BRIDGES: Files Emergency Bid to Use Cash Collateral
CALIFORNIA INDEPENDENT: May Hire, Pay Consultants

CALIFORNIA-NEVADA METHODIST: Pacifica Buying All Assets for $30MM
CARL MILLER: Seeks Cash Collateral Access
CELESTE GROUP: Case Summary & Four Unsecured Creditors
CHESAPEAKE ENERGY: District Court Won't Revive Epsilon Suit
COMPENDIUM INTERNATIONAL: Case Summary & 20 Unsecured Creditors

CONCORD INC: JM Cardinal Buying Pharmacy Assets for $1.34 Million
CONUMA RESOURCES: Moody's Cuts CFR to Caa1 & Alters Outlook to Neg.
CRECHALE PROPERTIES: Schmidt Buying Hattiesburg Property for $135K
CYTODYN INC: Board Terminates Nader Pourhassan as President, CEO
CYTODYN INC: Reports Unregistered Sales of Equity Securities

DARREN MARTIN: Seeks to Hire Crowder Accounting as Accountant
DAVID GARY JOHNSON: Selling Homestead in San Antonio for $495K
DGS REALTY: Seeks to Continue Using Cash Collateral Thru Feb 28
DOUBLE D GROUP: Burnette Buying Las Vegas Property for $2.9 Million
DUNBAR PLAZA: Laxmi Hotel Buying Dunbar Property for $1.8 Million

DUNBAR PLAZA: Seeks Expedited Hearing on Sale of Dunbar Property
EXPRESS GRAIN: Sets Sale Procedures for Substantially All Assets
EXPRESS GRAIN: Turner Offers $75K for 15 Lexong Model Golfcarts
FAMOUS ANTHONY'S: Whiteford, et al. Represent Tort Claimants
FAMOUS ANTHONY'S: Whiteford, et al. Represent Tort Claimants

FLUOROTEK USA: Wins February 11 Plan Exclusivity Extension
FOSSIL GROUP: BlackRock Has 15.3% Equity Stake as of Dec. 31
FRANK HELMKA: Taliercios Buying Wall Township Residence for $943K
FRANK LARISCEY, JR: NextDoor Buying Augusta Real Property for $61K
FREDERICK LLC: Seeks to Modify APA on Assets Sale to Shared Estates

FULL HOUSE: Commences Consent Solicitations for 8.250% Senior Notes
GAUCHO GROUP: Stockholders OK Issuance of Up to 12.2M Common Shares
GENCANNA GLOBAL: Trustee Wants $50,000 Back From Hemp Group
GEORGE VENTOURATOS: Selling Whitestone Residential Property for $1M
GIRARDI & KEESE: Ex-Attorneys Can Post Separate Financial Charts

GRUPO AEROMEXICO: Invictus Appeals for Votes to Be Counted
GRUPO AEROMEXICO: Katten, Arnold Update on Invictus, 3 Others
GRUPO AEROMEXICO: Will Defend Plan in NY Bankruptcy Court
GUARDION HEALTH: Falls Short of Nasdaq Bid Price Requirement
GVS TEXAS: Wants to Revise Bid Procedures for $450M All Assets Sale

HERITAGE RAIL: Trustee Selling Dome Sleeper for $10K to Patterson
HERITAGE RAIL: Trustee Selling SLRG 9116 to Butterworth for $20K
HOVNANIAN ENTERPRISES: Miriam Hernandez-Kakol Appointed as Director
IFIT HEALTH: $300 Mil. Lawsuit Could Lead to Bankruptcy
INNOVATIVE DESIGNS: Delays Form 10-K for Period Ended Oct. 31

INTEGRITY BRANDS: Uncle Maddio's Seeks Growth After Chapter 11
INTELSAT SA: Bankruptcy Bills Trimmed by Fee Examiner
JDUB'S BREWING: Joerger Selling Proceeds of Beer Brands' Sale
KBK ENTERPRISES: Whiteford, et al. Represent Tort Claimants
KELLEY HYDRAULICS: Seeks to Hire John W. Lovell as Accountant

KNOW LABS: Creates Free Conversational Platform
KUMTOR GOLD: Wins May 26 Plan Exclusivity Extension
LINDERIAN CO: Seeks Use of Cash Collateral
LOUISIANA LOCAL: Moody's Cuts Rating on $26MM Revenue Bonds to B1
MAG AUTO GROUP: Seeks to Hire Marc Voisenat as Legal Counsel

MAGELLAN HOME-GOODS: Gets OK to Employ Keith Rogstad as Appraiser
MANN'S WORLD: Trustee Seeks May 13-15 Auction of Revolving Cannon
MARIA C. PROWS: Trustee Selling Greenacres Property for $275K
MARYLAND TRUST 2006-1: Moody's Cuts Rating on A Certs to Caa3
MATADOR RESOURCES: S&P Upgrades ICR to 'B+', Outlook Stable

MATRIX PARENT: Moody's Assigns First Time B3 Corp. Family Rating
MAUNESHA RIVER: Wins Cash Collateral Access Thru Feb 20
MCM NATURAL STONE: Seeks to Hire Elliott Stern as Legal Counsel
MID ATLANTIC PRINTERS: Unsecureds Get Share of Income for 5 Years
MIDTOWN DEVELOPMENT: Wins March 21 Plan Exclusivity Extension

MOSS OPAL: Seeks to Hire Portillo Ronk as Bankruptcy Counsel
MTPC LLC: Plan Exclusivity Extended Until March 22
MULLEN AUTOMOTIVE: Acuitas Group, Terren Peizer Report 9.9% Stake
MULLEN AUTOMOTIVE: Approves Issuance of 1.9M Shares to Employees
NABORS INDUSTRIES: Enters Into New $350M Revolving Credit Facility

NEW HAPPY FOOD: Wants June 24 Plan Exclusivity Extension
NEXEL SERVICES: Unsecureds Will Get 10% of Claims in 5 Years
NINE DEGREES: Seeks to Employ Alla Kachan as Bankruptcy Counsel
NO CALL EAST: Seeks to Hire Ciardi Ciardi & Astin as Legal Counsel
NORCROSS LODGING: Continued Operations to Fund Plan Payments

NORDIC AVIATION: Linklaters, WTP Represent NAC 29 Facilities Group
NORDIC AVIATION: Seeks to Hire Kirkland & Ellis as Attorneys
NORTH PIER OCEAN: Proposes $3.95MM Sale of North Pier Development
NORTONLIFELOCK INC: Debt Upsizing No Impact on Moody's Ba2 CFR
NORWICH ROMAN: Fazzano Represents Abuse Claimants

NORWICH ROMAN: Reardon Law Firm Represents Abuse Claimants
NORWICH ROMAN: Seeks to Hire Hilco Real Estate as Appraiser
O'CONNOR CONSTRUCTION: Case Summary & 20 Top Unsecured Creditors
O'CONNOR CONSTRUCTION: Seeks Cash Collateral Access
OLD VILLAGE: March 9 Plan Confirmation Hearing Set

ONDAS HOLDINGS: Chevron Places Order for Automated Drones
PALM BEACH RESORT: Copperline Buying 29 Condo Units for $9.8-Mil.
PARKER MEDICAL: Seeks to Hire Chamberlain Hrdlicka as Attorneys
PATH MEDICAL: Plan Exclusivity Extended Until January 26
PEDIATRIC ASSOCIATES: Moody's Assigns First Time 'B2' CFR

PES HOLDINGS: Reaches Deal with Insurers Over 2019 Explosion
PETROTEQ ENERGY: Appoints Two Directors; Interim CEO, CFO Named
PLATINUM GROUP: To Sell US$6M Worth of Common Shares to Repay Loan
PRO-DEMOLITION INC: Files Emergency Bid to Use Cash Collateral
Q BIOMED: YA II PN Converts $527,500 Debenture Into Equity

QHC FACILITIES: Wins Cash Collateral Access
QUOTIENT LTD: Registers 640K Ordinary Shares
RECON MEDICAL: Unsecureds' Recovery Lowered to 4% in Plan
RINCHEM CO: S&P Assigns 'B-' ICR on Acquisition by Stonepeak
RINCHEM COMPANY: Moody's Assigns B3 CFR Amid Stonepeak Transaction

RIVERFRONT CRUISE: Unsecured Creditors to Recover 5% in Plan
S & N PROPERTY: March 24 Disclosure Statement Hearing Set
SCHULDNER LLC: Trustee Selling Duluth Property to Edwards for $97K
SCHULDNER LLC: Trustee Selling Duluth Property to Fink for $150K
SCIENTIFIC GAMES: BlackRock Holds 10.6% of Class A Shares

SHARON BAPTIST: Seeks to Hire AR Law Partners as Legal Counsel
SKY MEDIA: Seeks to Lease Miami Property to Lewit for $10K/Month
SMARTNET CONSULTING: Johnson Offers $130K for Atlantic City Asset
SOUTHERN CALIFORNIA: Hires Margulies Faith as Bankruptcy Counsel
STRADTMAN PARK: Voluntary Chapter 11 Case Summary

STRIKE LLC: Committee Seeks to Hire Akin Gump as Legal Counsel
SUMMIT MATERIALS: Moody's Ups CFR to Ba2 & Unsecured Notes to Ba3
SUNRISE REAL: Elects Wang Wenhua as Director
TECT AEROSPACE: March 8 Plan Confirmation Hearing Set
TRANQUILITY GROUP: Selling Branson Cedars Resort for $8 Million

U.S. SILICA: BlockRock Has 16.8% Equity Stake as of Dec. 31
URBAN ONE: Moody's Affirms B3 CFR & Alters Outlook to Positive
VAL-ELIZ CHILDREN'S: Voluntary Chapter 11 Case Summary
VASCULAR ACCESS: Trustee Selling Derivative Claims to Gardner
VERTEX ENERGY: Terminates Asset Divestiture Deal With Safety-Kleen

VOS CRE I: Dickenson Represents VOS CRE Investors
VYANT BIO: Inks Agreement to Lease 4,995 Square Feet of Space
VYANT BIO: Ping Yeh to Quit Chief Innovation Officer Post
WATSONVILLE COMMUNITY: Santa Cruz Pledges $5M to Buy Hospital
WCOP INC: Unsecureds Will Get 100% of Claims in 60 Months

[*] SierraConstellation Expands Dallas Office with 2 New Hires
[^] BOND PRICING: For the Week from January 24 to 28, 2022

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DIOCESE OF ROCHESTER: Bankruptcy Costs At Least $5.4 Mil.
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Will Astor of Rochester Beacon reports that the costs of the Roman
Catholic Diocese of Rochester's nearly 2.5-year-old Chapter 11
bankruptcy have reached at least $5.4 million.

That figure tallies payments the diocese had made as of Nov. 30,
2021 to compensate a legion of lawyers, accountants and
consultants. The total has more than tripled since the first round
of fee requests reflecting bills for services rendered through Jan.
31, 2020.

While costs mount at a six-figure monthly pace, the 475 aging
survivors of childhood sexual abuse who account for most of the
diocese's unsecured creditors have yet to see a penny.

According to parties familiar with the case, progress in a
two-year-old, court-ordered mediation that was supposed to lead to
a quick resolution remains at a virtual standstill.

Participants in the mediation are lawyers representing the diocese,
insurance companies that wrote liability policies for the diocese,
and an attorney for the case’s Committee of Unsecured Creditors,
a group made up of abuse survivors.

Talks in the mediation have been on hold. Last July, Bankruptcy
Court Judge Paul Warren had stern words for participants, warning
that aging abuse survivors could die before the parties reach a
resolution. What effect those words might have as talks resume is
not clear. The parties are expected to return to the table in
February 2022.

Citing the expected resumption of the mediation in February,
creditors committee attorney Ilan Scharf declined to comment.
Attorneys for insurers involved in the mediation did not respond to
requests to comment for this article.

The Rochester diocese responded with a statement acknowledging that
mediation sessions so far "have failed to secure a resolution."
But, while talks sit at a standstill, "Bishop (Salvatore) Matano
continues to ask for prayers that a resolution first and foremost
will provide justice and compassion for the survivors and their
families, while at the same time ensuring that the numerous
ministries of the Diocese can be sustained. He prays that the
resolution, when it comes, provides for survivors and their
families hope and renewed faith while assuring them that the Lord
Jesus never abandons us, especially in our deepest struggles and
heartaches."

For abuse survivor Jim Cali, 65, who chairs the creditors
committee, the bankruptcy—initiated in September 2019—has been
a frustrating ordeal in which the diocese and the insurance
companies it hopes will pay much of the $50 million to $90 million
the diocese has estimated it could owe survivors "are dragging
their feet trying to wear us down, hoping we will go away."

A onetime altar boy who remains a practicing Catholic, Cali says
his frustration and anger is shared by other survivors including
some who, unwilling to be marked as survivors, have not filed
claims in the bankruptcy. In the latter category, he cites two
unnamed individuals personally known to him who, in addition to
suffering abuse themselves, "were witnesses to my abuse."

Cali, who had not been aware of the bankruptcy's legal costs until
this week, expressed surprise upon hearing the total.

                           Top payees

The top three of the bankruptcy's payees in order are: Bond,
Schoeneck & King PLLC, the Syracuse-based law firm serving as
diocese's main counsel in the case, which has been paid $2.24
million; Perinton-based Harris Beach PLLC, which also represents
the diocese, at $1.13 million; and the New York City law firm
representing the creditors committee, Pachulski, Stang, Ziehl &
Jones, which has so far collected $1.06 million.

On Jan. 3, 2022. a valuation consultant for the creditors
committee, the Claro Group, filed an application for fees it racked
up from June 16 to Sept. 30, 2021. If it is approved, the group's
$258,006.50 bill would bring the diocese’s total payout to $5.6
million.

Citing the Claro Group’s delay in submitting the request and
other factors, Bond, Schoeneck attorneys this week filed an
objection to the consulting group’s claim, so it is not clear how
soon or whether at all the Claro Group's bill might be added to the
total. Still, the diocese will have to pay at least for billable
hours racked up by lawyers objecting to and defending the fee
request.

Less than a year into case, the U.S. Trustee, a Justice Department
watchdog charged with keeping tabs on bankruptcies, filed
objections to fees charged by Bond, Schoeneck, Pachulski, Stang and
Blank Rome LLP, a Philadelphia-based law firm hired by the diocese
as an insurance specialist.

"Despite the level of experience of each of the Retained
Professionals and their presumed familiarity with the Bankruptcy
Code and the United States Trustee’s fee guidelines, there were
numerous time entries that failed to meet the standards of the
Bankruptcy Code and this court," the trustee's May 8, 2020, filing
states.

The filing cites a number of specific examples including attorneys
charging two or more billable hours for attending a hearing that
lasted an hour and three quarters.

Assistant U.S. Trustee Kathleen Schmitt, who heads the Justice
Department agency's Rochester office, stated in the filing that she
formed objections after making a "a line-by-line review" of bills
submitted by the law firms and filed a formal objection only after
extensive negotiations with the firms failed to yield results.

However, a few weeks after Schmitt filed the omnibus objection to
four law firms' fee applications, Warren overruled the trustee,
fully granting three of the four firms’ fee requests. Schmitt has
filed no further objections.

The fourth firm cited in Schmitt's filing, Nixon Peabody, reached
an accommodation with her, agreeing to pull back on some fees,
Schmitt told the Rochester Beacon this week, declining to comment
further.

No meeting ground yet

On its face, the dispute between the diocese and its insurers is
not complicated. The diocese wants the insurance companies to cover
most if not all of its cost to pay abuse survivors. The insurance
companies want to limit the amount they need to pay. Finding a
meeting ground between those poles has so far proved to be no easy
task.

The Rochester diocese’s bankruptcy filing came on the heels of
New York’s passage of the Child Victims Act.

Signed into law in February 2019 and effective as of August of that
year, the CVA opened the door for survivors of long-past sexual
abuse to sue perpetrators who otherwise would have been protected
by a seven-year statute of limitations. That door closed in August
2021, when the law expired.

Battle lines between the diocese and its insurers were drawn early
on. Forty days after the diocese filed for bankruptcy protection, a
group of insurers headed by the Continental Insurance Co. asked the
Bankruptcy Court to allow them to litigate survivors’ claims in
state court, the same venue the diocese sought to avoid with its
bankruptcy filing.

A draft of a proposed state court case appended to the insurers'
Bankruptcy Court filing shows the outcome the roughly dozen
insurance companies hoped to achieve: state court rulings that
insurers would not have to pay claims in cases where it could be
shown that diocesan officials were aware of abusers’ conduct when
the abuse occurred. Such claims might be bolstered by diocesan
records detailing transfers of abusive priests to other dioceses or
parishes, the draft brief notes.

Ten days after the insurers filed the request, the diocese
countered with a Bankruptcy Court filing objecting to the
insurers’ request and asking that the dispute be settled in a
separate Bankruptcy Court trial.

Judge Warren told both parties to lay their filings aside, ordering
the diocese and the insurance companies to settle their differences
in mediation. That kicked off the proceeding that now sits at a
standstill.

Last July 2021, the diocese announced it had reached a potential
agreement with a group of insurers willing to pay $35 million
toward a settlement of survivors' claims. Hailed as a breakthrough
by the diocese's lawyers, the deal was viewed as a non-starter by
the creditors committee.

The proposal would see only 25 percent of survivors' claims
satisfied and was therefore unacceptable, creditors committee
attorney Scharf told the Rochester Beacon at the time.

A witness to the two most recent mediation sessions and a forensic
accountant by trade, Cali believes the diocese could come up with
money that would lead the balking insurers to settle but is
unwilling to do so.

In an October 2019 Bankruptcy Court filing, the diocese stated that
the $90 million in abuse claims it could be required to pay would
outstrip its total assets, which then stood at $67 million. Since
then, however, the diocese's assets have grown by nearly $20
million, reaching $86.1 million as of June 30, 2021.  

                              Finding funds

More than two years ago, Rochester diocese officials including
Bishop Matano and Chief Financial Officer Lisa Passero explained at
the diocese's first meeting with creditors that much of its assets
sit in funds contributed by donors who set restrictions on how the
money they donated can be used.

Cali sees that explanation as disingenuous.

The diocese's most recent financial statement shows its assets
split between unrestricted funds totaling $39.6 million and
restricted assets of $46.5 million.

To come up with funds that might induce the insurance companies to
settle, the diocese could let go of some unrestricted funds, Cali
believes. Excess cash might also be extracted from restricted funds
if those monies have already achieved the donor’s stated purpose,
he adds.

As a forensic accountant, "I'd love to get my hands on those
restricted funds books and see how much might be shaken loose,"
Cali says.

The diocese also could borrow money to contribute to a fund to pay
survivors, he adds. Its real estate holdings or the $24.3 million
in unrestricted invested funds the diocese declared on its most
recent financial statement could be used as collateral to borrow
cash to toward a settlement with survivors. The Vatican, which runs
its own bank, could be a possible lender, Cali suggests.  

The diocese, which relies heavily on donations to fund its
activities, also could ask donors to contribute to a special fund
earmarked to help pay abuse survivors with claims in the
bankruptcy, Cali adds. Instead, it has assured contributors that no
money they donate will go toward paying such claims.

The diocese's 2019 bankruptcy filing happened to coincide with the
kickoff of its annual Catholic Ministries Appeal.

"Some faithful may believe that, going forward, their charitable
gifts to any Catholic entity will be diverted from their intended
purpose and used to satisfy the claims of the debtor's creditors
rather than to fund the ongoing ministries of the church that
benefit the faithful and their community. The debtor will use its
best efforts to dispel this misconception," stated Diocesan
Chancellor Rev. Daniel Condon in a Sept. 12, 2019 court filing.

A month later, a disclaimer on the diocese's website assured donors
that "no CMA contributions are used for the settlement of legal
cases."

Matano indicated in 2019 that the diocese might indeed consider
such a move. But since then, Cali laments, the diocese's position
has not changed.

"I feel a certain discomfort to make this simply about finances,"
Matano told Cali at the 2019 meeting with creditors. "I want to
express most clearly my sympathy for survivors. I do not want you
to leave this meeting viewing it only as a financial event. My
duties go beyond that. I want to do the best I can from a pastoral
point view. I am also aware of my inadequacy. I have to rely on the
grace of God and the foundation of the Holy Spirit."

In 2019, Cali said that he took Matano at his word and saw the
bishop's concern for survivors' plight as sincere. But for Cali, it
was then and remains very much about the money, but not precisely
in the way Matano framed it.

Cali says he sees payment survivors might receive in a settlement
not as a salve that would somehow heal the wounds abusers inflicted
survivors, but as a sign that the church is genuinely repentant of
its past sins. That the diocese so far appears unwilling to make
such a sacrifice, says Cali, is to him a sign of that it has yet to
fully take responsibility for those sins.

"We are in it for the long haul," Cali insists. However long the
bankruptcy's standoff might last, he promises, "we will not be worn
down.”

                    About The Diocese of Rochester

The Diocese of Rochester in upstate New York provides support to 86
Roman catholic parishes across 12 counties in upstate New York. It
also operates a middle school, Siena Catholic Academy. The diocese
has 86 full-time employees and six part-time employees and provides
medical and dental benefits to an additional 68 retired priests and
two former priests.

The diocese generated $21.88 million of gross revenue for the
fiscal year ending June 30, 2019, compared with a gross revenue of
$24.25 million in fiscal year 2018.

The Diocese of Rochester filed for Chapter 11 bankruptcy protection
(Bankr. W.D.N.Y. Case No. 19-20905) on Sept. 12, 2019, amid a wave
of lawsuits over alleged sexual abuse of children. In the petition,
the diocese was estimated to have $50 million to $100 million in
assets and at least $100 million in liabilities.

Bond, Schoenec & King, PLLC and Bonadio & Co. serve as the
diocese's legal counsel and accountant, respectively. Stretto is
the claims and noticing agent.

The U.S. Trustee for Region 2 appointed an official committee of
unsecured creditors in the diocese's Chapter 11 case. Pachulski
Stang Ziehl & Jones, LLP and Berkeley Research Group, LLC serve as
the committee's legal counsel and financial advisor, respectively.


505 SOUTH: Jack DaSilva Buying Livingston Property for $700K Cash
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505 South Livingston Avenue Realty, LLC, asks the U.S. Bankruptcy
Court for the District of New Jersey to authorize the sale of its
commercial real estate situated at 505 South Livingston Avenue, in
Livingston, New Jersey, to Jack DaSilva for $700,000, cash, subject
to overbid.

On Schedule A of the Debtor's Bankruptcy Schedules, filed with the
Court on June 16, 2021, it listed the Property.  This is a "single
asset real estate case, as the Property is the Debtor's primary
asset.  The Debtor is presently generating no revenue from the
Property, which has been vacant since approximately January 2019.


The Property is encumbered by one mortgage held by Jerome Eisner.
A Proof of Claim filed by Eisner sets forth a secured claim in the
approximate amount of $755,717 (Claim No. 5 on Claims Register).
The payoff amount will be updated prior to closing.  The payoff
includes advances for taxes and redemption of a tax sale
certificate by Eisner.  

The Property has been listed on commercial listing sites, CoStar
and Loopnet, and on Craigslist and FaceBook since January 2021.
The listing agent is Newmark Associates, CRE, LLC.  On July 14,
2021, an Order was entered authorizing the retention of Newmark as
commercial real estate broker for the Debtor.

Since the initial listing, Newmark has received numerous offers for
the Property.  Many of the offers were extremely low and nowhere
near enough to pay the mortgage.  The Debtor recently accepted an
offer from the Purchaser pursuant to their Contract of Sale dated
Jan. 13, 2022.  The sale price is $700,000.  It is a cash deal with
no financing contingencies.  It is the highest and best offer that
resulted in a contract.    

The Debtor proposes to sell the Property free and clear of liens
with valid liens to attach to the proceeds of sale.  The loan
balance owed to mortgagee, Eisner, exceeds the purchase price.

The Contract was finalized on Jan. 13, 2022.  The Purchaser has
since mailed the initial deposit in the amount of $25,000, which is
payable to the attorney trust account of the Debtor's counsel and
will be held in trust in accordance with the terms of the Contract.
Pursuant to the terms of the Contract, the Purchaser will make an
additional deposit in the amount of $45,000 upon Bankruptcy Court
approval.   

Taxes are presently due and owing for the 1st quarter of 2022 in
the approximate amount of $4,700.  All taxes owed by the Debtor
will be paid from the closing proceeds, along with other ordinary
adjustments between the Debtor and the Purchaser.  All creditors
and parties in interest are being served with the motion.  The
Debtor is also serving the motion upon two other parties who
recently engaged Debtor counsel regarding contract negotiations.
Additionally, Newmark will be soliciting all parties who have
previously expressed an interest in the Property since it was
listed for sale in January 2021.  

The Sale will be subject to higher and better offers.  The Notice
of Motion to be served simultaneously with the Motion specifies the
bidding procedures.

The principle terms of the bidding procedures are:

     a. Higher or better offers will be in writing and served on
the Debtor's counsel so as to be received byh Feb. 1, 2022, at the
following address: Robert L. Schmidt, Esq., Ast & Schmidt, PC, 222
Ridgedale Avenue, P.O. Box 1309, Morristown, NJ 07962; fax: (973)
984-1478; email: robert@astschmidtlaw.com.

     b. Competing Bids must be submitted with adequate, documented
proof of the financial ability to support the bid and complete the
transaction in the manner offered, as determined in the sole
business judgment of the Debtor. Failure to provide adequate
documentation of the ability to fund and consummate the Competing
Bid will preclude the bidder from participation in the sale, with
the Debtor  to have sole discretion of what constitutes
satisfactory proof.

     c.  Competing Bids will be in increments of $25,000 or more.


     d.  Competing Bids will be accompanied by a good faith deposit
in guaranteed funds of at least 10% of the amount of the Competing
Bid and the bidder will be bound to and by the terms and conditions
set forth in the Agreement, with all rights, terms, conditions,
indemnifications, responsibilities and liabilities to be deemed
enforceable as if such bidder had signed the
Agreement.

     e. In the event a Competing Bid is proffered in accordance
with the terms hereof, then, on the return date of the Motion,
further bidding may take place in open court in the form of an
auction with the bidding procedures to be announced at that time by
the Debtor's Counsel.

The Debtor respectfully submits that based on its business
judgment, the bid procedures are fair and reasonable and provide an
appropriate framework for selling the Property.

In the proposed Order submitted in connection with the motion, the
Debtor seeks the Court's approval to pay the real estate broker,
Newmark Associates, commissions not to exceed 5% from the closing
proceeds.  After payment of seller closing costs and adjustments,
broker commissions and the aforementioned carve out, all proceeds
will be paid to mortgagee, Eisner.  

A hearing on the Motion is set for Feb. 15, 2022, at 10:00 a.m.
The Objection Deadline is Feb. 8, 2022.

A copy of the Contract is available at https://tinyurl.com/2p8ueahc
from PacerMonitor.com free of charge.

The Purchaser:

         Jack DaSilva
         11 Short Hills Ave.
         Short Hills, NJ 07078

            About 505 South Livingston Avenue Realty

505 South Livingston Avenue Realty, LLC sought Chapter 11
protection (Bankr. D.N.J. Case No. 21-14597) on June 2, 2021.
Judge Rosemary Gambardella oversees the case.

The Debtor estimated assets in the range of $0 to $50,000 and
$50,001 to $100,000 in debt.

The Debtor is represented by David A. Ast, Esq., at Ast & Schmidt,
P.C.

The Petition was signed by Jeffrey Zacher, Managing Member.



ACCELER8 REAL ESTATE: Voluntary Chapter 11 Case Summary
-------------------------------------------------------
Debtor: Acceler8 Real Estate Group, LLC,
        a Wyoming limited liability company
        7524 Paseo Cristal
        Carlsbad, CA 92009

Business Description: Acceler8 Real Estate Group is engaged in
                      activities related to real estate.

Chapter 11 Petition Date: January 28, 2022

Court: United States Bankruptcy Court
       Southern District of California

Case No.: 22-00165

Debtor's Counsel: Marc C. Forsythe, Esq.
                  GOE FORSYTHE & HODGES LLP
                  18101 Von Karman Avenue
                  Suite 1200
                  Irvine, CA 92612-7127
                  Tel: (949) 798-2460
                  E-mail: mforsythe@goeforlaw.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $500,000 to $1 million

The petition was signed by Richard Kofoed, chief executive
officer.

The Debtor stated it has no creditors holding unsecured claims.

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

https://www.pacermonitor.com/view/754ORZY/Acceler8_Real_Estate_Group_LLC__casbke-22-00165__0001.0.pdf?mcid=tGE4TAMA


AIKIDO PHARMA: Launches Share Repurchase Program
------------------------------------------------
AIkido Pharma Inc.'s board of directors has authorized a share
repurchase program to repurchase up to $3 million of the company's
outstanding common stock.  The share repurchase authorization is
effective immediately.

"The Board's decision to establish this share repurchase program
reflects the company's commitment to creating shareholder value,
our strong balance sheet and the expectations we have for 2022,"
said Anthony Hayes, CEO of AIkido.  "We will continue our efforts
to create shareholder value by continuing to prioritize capital
allocation that supports our growth strategies.  Further, we
anticipate several monetization events this year, from several of
our recent investments, which we believe will further augment
shareholder value."

The shares may be repurchased from time to time in open market
transactions, or other means in accordance with Rule 10b5-1 of the
Securities Exchange Act of 1934, as amended, and Rule 10b-18 of the
Exchange Act.  The timing, number of shares repurchased, and prices
paid for the stock under this program will depend on general
business and market conditions as well as corporate and regulatory
limitations, including blackout period restrictions.

                        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.


ALKHAIRY PROPERTIES: Files Agreement to Liquidate Real Estate
-------------------------------------------------------------
Alkhairy Properties, LLC, Garrett State Bank, and the Treasurer of
Allen County, filed with the U.S. Bankruptcy Court for the Northern
District of Indiana their joint agreement and stipulation to
liquidate real estate pursuant to 11 U.S.C. Section 363 of the
Bankruptcy Code.

On May 19, 2019, the Debtor filed a Plan of Reorganization. On July
26, 2021, the Debtor and the Treasurer of Allen County filed an
Agreed Modification to Plan of Reorganization. On Sept. 23, 2021,
the Debtor and Garrett State Bank filed a Preconfirmation Agreed
Modification to Plan of Reorganization. The Court confirmed the May
19, 2021 Plan of Reorganization, as twice modified, on Sept. 24,
2021.

The Treasurer of Allen County filed an approved Proof of Claim No.
1, Claim No. 1, in the bankruptcy case on May 30, 2019; the
Treasurer of Allen County will retain its prepetition liens and
security interests. Garrett State Bank filed an approved Proof of
Claim, Claim No. 2, in the bankruptcy case on Sept. 16, 2019;
Garrett State Bank will retain its pre-petition liens and security
interests. No other creditor has filed a Proof of Claim in this
bankruptcy case through Sept. 23, 2021.

The Preconfirmation Agreed Modification to Plan of Reorganization
provided, in relevant part for the treatment of Class 2 as follows:
Garrett State Bank will retain its pre-petition liens and security
interests. The Claim is filed.

The Claim will be paid as follows: Monthly payments due on the 15th
of each month in the sum of $1,000 commencing upon confirmation
through Dec. 15, 2021, a payment in the sum of $45,000 due on Dec.
28, 2021, monthly payments due on the 15th of each month in the sum
of $2,700 commencing Jan. 15, 2022, a payment in the sum of $45,000
due on July 28, 2022, semi-annual payments in the sum of $40,000
commencing Dec. 28, 2022 (and due on the 28th of December and July
thereafter).

In addition to the payments detailed, the Debtor will execute a
Joint Stipulation to Liquidate Real Estate pursuant to 363 of the
Bankruptcy Code and Rules 2002, 6004 and 9014 of the Federal Rules
of Bankruptcy Procedure for an agreed entry of order establishing
sale procedure in connection with the sale of the real estate owned
by Alkhairy Properties, LLC and subject to Garrett State Bank's
mortgage lien interest. Said Joint Stipulation will be held in
escrow by Garrett State Bank's counsel.

Garrett State Bank will retain the right to credit-bid it's
interest in the Alkhairy Properties, LLC real estate at auction in
the event the property is auctioned. It will be allowed to file the
Joint Stipulation event that the Debtor should default in payment
on any payment to Garrett State Bank detailed and upon failure to
cure said default within five days of receiving notice of default
from Garrett State Bank's counsel.

In addition, in the event of default on any real estate tax payment
to the Allen County Treasurer and upon failure to cure said default
within five days of receiving notice of default from Garrett State
Bank's counsel; Garrett State Bank will be allowed to file the
Joint Stipulation. Garrett State Bank's notification to the Debtor
will be executed by the filing of an Affidavit of Default in this
chapter 11 bankruptcy electronically with the Clerk of the court
using the CM/ECF system. The Debtor's deadline to cure default will
be within five days after the filing of an Affidavit of Default.

The counsel for Garrett State Bank has notified the Debtor of its
default. The Debtor and Garrett State Bank agree that the of Allen
County Treasurer will retain its pre-petition and post-petition
liens and security interests. The Debtor acknowledges and agrees
that it is in Default of the terms of the Preconfirmation Agreed
Modification to Plan of Reorganization and that the opportunity to
cure said default has expired.

The Parties agree that liquidation is in the best interests of the
bankruptcy estate. They believe that the value of the estate will
be maximized through an orderly, collaborative sale process for the
Property.

Accordingly, the Parties intend to jointly conduct a marketing
process to sell the real estate. They have agreed to the following:
(i) to employ Kevin Gerbers, Century 21 Bradley realtor as a
commercial real estate agent; (ii) to the timely filing of an
Application to Employ Professional to seek approval of the
employment of Kevin Gerbers with the Joint Stipulation; (iii) that
the real estate will be listed with Kevin Gerbers for a period of
90 days and if the real estate has not sold within 90 days, the
Parties may mutually agree to extend the listing for 30 day
increments; (iv) that in the event that Kevin Gerbers is not
approved by the Court as a professional, or was unwilling or unable
to list the real estate for sale, the Parties agree to the
employment of an alternative commercial real estate to be mutually
agreed upon.

If the real estate has not been sold through the employment of the
commercial real estate agent as provided above, then the Parties
agree to employ Tim McCulloch as an Auctioneer. McCulloch is
currently employed at Scheerer McCulloch Auctioneers. The Parties
agree to the timely filing of an Application to Employ Professional
to seek approval of the employment of Tim McCulloch with the Joint
Stipulation. In the event that Tim McCulloch is not approved by the
Court as a professional, or was unwilling or unable to list the
real estate for sale, the Partiesagree to the employment of an
alternative commercial real estate to be mutually agreed upon.

The Debtor will lead the joint marketing effort for the sale of the
Property and will assist Scheerer McCulloch Auctioneers in the
marketing of the Property for sale by Auction.

Garrett State Bank has agreed to fund the marking expenses to sell
the real estate at Auction. It will be reimbursed for any marketing
expenses associated with marketing the Property for sale by Auction
at closing.

The Parties are relying on their sound business judgment in their
decision to sell the Properties. The Trustee and Lenders have
considered other options in the case and concluded that a
competitive bidding process for the Properties will provide the
greatest return to creditors under the circumstances. The Trustee
and Lenders' decision to file thie Joint Motion and pursue the sale
of the Properties as set forth herein is within its sound business
judgment.

The Motion and any asset purchase agreement with a successful
bidder will be subject to Court approval after appropriate notice
to all interested parties.

The Parties respectfully pray for an Order Approving the
liquidation of the Debtor's real estate as set forth, for approval
of the Sale of the real estate, for leave to amend the motion in
the event that the Court determines an amendment is necessary, and
for any other relief proper in the premises.

                   About Alkhairy Properties

Alkhairy Properties LLC sought Chapter 11 protection (Bankr. N.D.
Ind. Case No. 19-10942) on May 24, 2019, estimating less than $1
million in assets and up to $50,000 in liabilities.  R. David
Boyer
II, Esq., at Boyer & Boyer, is the Debtor's counsel.



ALL YEAR HOLDINGS: Taps Meridian Capital as Estate Finance Broker
-----------------------------------------------------------------
All Year Holdings Limited seeks approval from the U.S. Bankruptcy
Court for the Southern District of New York to employ Meridian
Capital Group LLC and its broker-dealer affiliate, Tigerbridge
Capital LLC d/b/a/ Meridian Securities, as its exclusive real
estate finance broker.

The firm will render the following services:

   Recapitalization Services:

     a. advise the Parent Debtor on any questions or issues
regarding the Marketing Process;

     b. continue engaging with potential third party bidders as a
Recapitalization transaction is further negotiated and ultimately
executed;

     c. advise the Parent Debtor on strategies for negotiating with
potential bidders;

     d. participate in meetings or negotiations with the Parent
Debtor and potential bidders and other stakeholders in connection
with a potential Recapitalization transaction;

     e. advise and assist the Parent Debtor in evaluating and
comparing potential bids; and

     f. provide testimony, as necessary, with respect to matters on
which Meridian has been engaged to advise hereunder in any
proceeding before the Court.

   Financing Services:

     (i) procure mortgage and/or mezzanine financing for the Parent
Debtor's non-debtor subsidiaries; and  

    (ii) negotiate modifications, amendments, extensions, or other
similar transactions relating to any of the existing financing of
the Parent Debtor's non-debtor subsidiaries.

For recapitalization services, the firm will be paid as follows:

  -- 3 percent of the maximum amount of the equity commitments or
obligations (provided, that in the event any proceeds are deferred,
such amounts shall be payable upon receipt by Client of such
proceeds) of applicable Counterparty for all amounts up to and
including $25,000,000;

  -- 2.5 percent of the maximum amount of the Equity Obligation of
applicable Counterparty for the portion that exceeds $25,000,000
and up to and including $50,000,000;

  -- 2 percent of the maximum amount of the Equity Obligation of
applicable Counterparty for the portion that exceeds $50,000,000
and up to and including $75,000,000;

  -- 1.5 percent of the maximum amount of the Equity Obligation of
applicable Counterparty for the portion that exceeds $75,000,000
and up to and including $100,000,000;

  -- 1 percent of the maximum amount of the Equity Obligation of
applicable Counterparty for the portion that exceeds $100,000,000
and up to and including $150,000,000; and

  -- 0.5 percent of the maximum amount of the Equity Obligation of
applicable Counterparty for the portion that exceeds $150,000,000.

If, prior to the end of the Exclusivity Period, the Parent Debtor
receives a Loan Engagement, through Meridian's efforts or
otherwise, then upon the closing of such Financing, Meridian shall
be paid a fee equal to, (i) in the case of a refinancing, eighty
basis points (0.80 percent) of the maximum amount of proceeds
available pursuant to such Financing, including without limitation
, reserves, holdbacks and future funding obligations or (ii) in the
case of a Modification, Meridian shall be paid a fee equal to
thirty basis points (0.30 percent) of the maximum commitment amount
of the loan modified, including, without limitation, reserves,
holdbacks and future funding obligations.

Meridian does not hold or represent any interest adverse to and has
no connection, with the Parent Debtor, its creditors, the U.S.
Trustee, or any party in interest, and is a "disinterested person"
within the meaning of section 101(14) of the Bankruptcy Code,
according to court filings.

The firm can be reached through:

     Tamir Kazaz
     One Battery Park Plaza, 26th Floor
     New York, NY 10004
     Phone: (212) 612-0250
     Email: TKazaz@meridiancapital.com

                  About All Year Holdings Ltd.

All Year Holdings Ltd. is a real estate development company founded
by American real estate developer Yoel Goldman.  It operates as a
holding company, which, through its direct and indirect
subsidiaries, focuses on the development, construction,
acquisition, leasing and management of residential and commercial
income producing properties in Brooklyn, N.Y.  The company's
portfolio includes approximately 1,648 residential units and 69
commercial units in Bushwick, Williamsburg, and
Bedford-Stuyvesant.

All Year Holdings sought Chapter 11 bankruptcy protection (Bankr.
S.D.N.Y. Case No. 21-12051) on Dec. 14, 2021.  At the time of the
filing, the Debtor listed $1 billion to $10 billion in assets and
liabilities.  Judge Martin Glenn oversees the case.  

Weil, Gotshal & Manges LLP, led by Matthew Paul Goren, Esq., is the
Debtor's legal counsel.


ALPHA LATAM: Young Conaway, Brown Represent Consortium Group
------------------------------------------------------------
In the Chapter 11 cases of Alpha Latam Management, LLC, et al., the
law firms of Young Conaway Stargatt & Taylor, LLP and Brown Rudnick
LLP submitted a verified statement under Rule 2019 of the Federal
Rules of Bankruptcy Procedure, to disclose that they are
representing the Ad Hoc Consortium Group.

As of Jan. 25, 2022, members of the Ad Hoc Consortium and their
disclosable economic interests are:

Amundi Asset Management

* Aggregate Senior Notes Holdings: $17,350,000.00
* 2022 Holdings: $6,050,000.00
* 2025 Holdings: $11,300,000.00

Arena Investors, LP

* Aggregate Senior Notes Holdings: $19,515,000.00
* 2022 Holdings: $5,690,000.00
* 2025 Holdings: $13,825,000.00

Banco Nacional/Credit Suisse

* Aggregate Senior Notes Holdings: $39,636,000.00
* 2025 Holdings: $39,636,000.00

BFAM Partners

* Aggregate Senior Notes Holdings: 19,340,000.00
* 2022 Holdings: 2,300,000.00
* 2025 Holdings: 17,040,000

Doubleline Capital LP

* Aggregate Senior Notes Holdings: $47,310,000.00
* 2022 Holdings: $17,000,000.00
* 2025 Holdings: $30,310,000.00

Eaton Vance Corp

* Aggregate Senior Notes Holdings: $45,133,000.00
* 2022 Holdings: $15,116,000.00
* 2025 Holdings: $30,017,000.00

Emperia Fronteira Limited

* Aggregate Senior Notes Holdings: $1,132.000.00
* 2022 Holdings: $1,132.000.00

Fidera Masters

* Aggregate Senior Notes Holdings: $79,860,000.00
* 2022 Holdings: $18,640,000.00
* 2025 Holdings: $61,220,000.00

GDA Luma

* Aggregate Senior Notes Holdings: $103,580,000.00
* 2022 Holdings: $64,520,000.00
* 2025 Holdings: $39,060,000.00

ICG Alternative Credit LLC

* Aggregate Senior Notes Holdings: $13,000,000.00
* 2022 Holdings: $5,000,000.00
* 2025 Holdings: $8,000,000.00

J.P. Morgan

* Aggregate Senior Notes Holdings: $12,128,000.00
* 2025 Holdings: $12,128,000.00

Kleinheinz Capital Partners Inc.

* Aggregate Senior Notes Holdings: $36,750,000.00
* 2022 Holdings: $26,750,000.00
* 2025 Holdings: $10,000,000.00

Newfoundland Terra Nova Fund

* Aggregate Senior Notes Holdings: $36,449,000.00
* 2022 Holdings: $13,304,000.00
* 2025 Holdings: $23,145,000.00

Pala Investments

* Aggregate Senior Notes Holdings: $13,640,000.00
* 2022 Holdings: $7,800,000.00
* 2025 Holdings: $5,840,000.00

Paloma

* Aggregate Senior Notes Holdings: TBD
* 2022 Holdings: TBD
* 2025 Holdings: TBD

On or around August 12, 2021, the Ad Hoc Consortium retained Brown
Rudnick to represent it in connection with the Debtors'
restructuring. On or around August 2, 2021, the Ad Hoc Consortium
retained Young Conaway.

Counsel represents the Ad Hoc Consortium in connection with these
Chapter 11 Cases. Each member of the Ad Hoc Consortium is aware of,
and has consented to, Counsel's "group representation" of the Ad
Hoc Consortium to the extent set forth herein. No member of the Ad
Hoc Consortium represents or purports to represent any other
entities in connection with these Chapter 11 Cases. The DIP Note
Purchasers Consortium is also represented by Counsel.

Counsel for the Ad Hoc Consortium can be reached at:

          YOUNG CONAWAY STARGATT & TAYLOR, LLP
          Pauline K. Morgan, Esq.
          M. Blake Cleary, Esq.
          Sean T. Greecher, Esq.
          Rodney Square
          1000 North King Street
          Wilmington, DE 19801
          Telephone: (302) 571-6600
          E-mail: pmorgan@ycst.com
                  mbcleary@ycst.com
                  sgreecher@ycst.com

             - and -

          Jeffrey L. Jonas, Esq.
          Andrew P. Strehle, Esq.
          Jonathan A. Nye, Esq.
          BROWN RUDNICK LLP
          One Financial Center
          Boston, MA 02111
          Telephone: (617) 856-8200
          Facsimile: (617) 856-8201
          E-mail: jjonas@brownrudnick.com
                  astrehle@brownrudnick.com
                  jnye@brownrudnick.com

          Uriel Pinelo, Esq.
          Seven Times Square
          New York, NY 10036
          Telephone: (212) 209-4800
          Facsimile: (212) 209-4801
          E-mail: upinelo@brownrudnick.com

A copy of the Rule 2019 filing, downloaded from PacerMonitor.com,
is available at https://bit.ly/35jxip5

                    About LATAM Airlines Group

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

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

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

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

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

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

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

The ad hoc group of LATAM bondholders tapped White & Case LLP as
counsel.

Glenn Agre Bergman & Fuentes, LLP, led by managing partner Andrew
Glenn and partner Shai Schmidt, has been retained as counsel for
the ad hoc committee of shareholders.


ALPHA METALLURGICAL: Highbridge Entities Cease to be Shareholders
-----------------------------------------------------------------
Highbridge Capital Management, LLC and Highbridge Tactical Credit
Master Fund, L.P. disclosed in amended Schedule 13G filed with the
Securities and Exchange Commission that as of Dec. 31, 2021, they
have ceased to beneficially own shares of common stock of
Alpha Metallurgical Resources, Inc.  A full-text copy of the
regulatory filing is available for free at:

https://www.sec.gov/Archives/edgar/data/0001704715/000090266422000621/p22-0219sc13ga.htm

                     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."


AMERICAN TRAILER: $250MM Loan Add-on No Impact on Moody's B3 CFR
----------------------------------------------------------------
Moody's Investors Service said American Trailer World Corp.'s
("ATW") B3 corporate family rating, B3-PD probability of default
rating and B3 senior secured term loan rating are unchanged
following the company's announcement that it plans to issue a $250
million term loan, which is an add-on to the existing term loan due
2028. The outlook remains stable.

Proceeds from the issuance will be used to fund a $225 million
distribution to shareholders, repay $20 million in asset-based
lending borrowings and fund transaction expenses. The transaction
will modestly increase debt-to-LTM EBITDA to 5.2x from 4.4x on a
pro forma basis at September 30, 2021.

ATW's B3 CFR reflects the company's high financial leverage, which
Moody's expects will be maintained at around 5x through 2022.
Moody's expects the company will continue to generate positive free
cash flow through 2022, benefiting from active industrial and
construction end markets. However, a shift in consumer spending to
services from durable goods as economies open up could temper
top-line performance. A stronger than usual backlog provides some
revenue visibility at least into 2022 and supports earnings
growth.

The rating also reflects the ongoing headwinds over the next 12
months in connection with inflationary pressures on both labor and
raw material costs as well as the potential for supply chain
disruption that could cause manufacturing delays. In addition,
Moody's views recreational consumer demand as deferrable,
especially during economic slowdowns. The company also operates in
a fragmented industry and faces competitive pricing pressures,
which has constrained organic margin expansion and contributed to a
downward trend in ATW's margins in 2018 and 2019.

ATW's $1.1 billion senior secured first lien term loan and $65
million revolving credit facility are rated B3, in line with the
corporate family rating. This reflects the preponderance of this
class of debt in the capital structure. The senior secured debt
instruments rank behind a separate $155 million asset-based lending
revolver, which has a first priority lien on the company's most
liquid assets of eligible receivables, inventory and cash.

American Trailer World Corp. (ATW), based in Addison, Texas, is a
manufacturer of professional grade and consumer grade utility
trailers and spare parts in North America. Revenue was
approximately $1.9 billion for the LTM period ended September 30,
2021. The company is majority-owned by funds affiliated with Bain
Capital.


AMPHIL GROUP: Seeks to Hire ReMax 2000 Realty as Real Estate Agent
------------------------------------------------------------------
Amphil Group, LLC seeks approval from the U.S. Bankruptcy Court for
the Central District of California to hire ReMax 2000 Realty to
market and sell its property located at 19650 Chalina Drive in
Walnut, California 91789.

ReMax will be entitled to a commission of 4 percent of the listing
price or or 3 percent if a dual agent.

ReMax is a "disinterested person" as that term is used in
subsection 327(a) of the Bankruptcy Code, according to court
filings.

The firm can be reached through:
  
     Amy Ji
     ReMAX Realty 2000
     1221 S. Hacienda Blvd.
     Hacienda Heights, CA 91745
     Tel. (626)922-9858
     E-mail amyji88(dyahoo.com

        About Amphil Group, LLC

Amphil Group, LLC is the fee simple owner of a single family
residence located at 19650 Chalina Drive, Walnut, CA having a
current value of $2 million.

Amphil Group, LLC filed its voluntary petition for relief under
Chapter 11 of the Bankruptcy Code (Bankr. C.D. Cal. Case. No.
21-18014) on Oct. 18, 2021. The petition was signed by Frank
Hernandez Jr. as managing member. At the time of filing, the Debtor
estimated $2,000,160 in assets and $1,161,738 in liabilities.
Michael Jay Berger, Esq. at the LAW OFFICES OF MICHAEL JAY BERGER
represents the Debtor as counsel.


APEX TOOL: S&P Places 'CCC' ICR on Watch Pos. on Refinancing
------------------------------------------------------------
S&P Global Ratings placed all its ratings on Apex Tool Group LLC.,
including its 'CCC' issuer credit rating, on CreditWatch with
positive implications.

S&P said, "At the same time, we assigned a preliminary 'B-'
issue-level rating and '3' recovery rating to its proposed senior
secured first-lien credit facilities ($855 million first-lien term
loan and $200 million revolving credit facility). Simultaneously,
we assigned a preliminary 'CCC+' issue-level rating and '5'
recovery rating to its proposed second-lien term loan.

"The positive CreditWatch placement reflects our expectation that
we would raise our existing issuer credit rating on Apex Tool Group
to 'B-' upon resolution of the CreditWatch placement."

The CreditWatch placement follows Apex Tool Group LLC's
announcement that it will refinance its capital structure. Apex has
announced a comprehensive refinancing of its capital structure,
consisting of a new $855 million term loan B due in 2029 and a $350
million second-lien term loan due in 2030. The undrawn $200 million
revolving credit facility at close (the management has stated a
range of about $170 million-$200 million) also strengthens our
belief in no imminent default risk over the medium term. As
previously stated in a release on Dec. 1, 2021, S&P could raise the
ratings if Apex presented a credible refinancing plan and
demonstrated tangible progress toward the refinancing of its notes
at par and continued to meet other continuing obligations, such as
interest costs.

Apex's markets and operating conditions continue to improve. S&P
said, "We expect Apex's operating and financial performance to
continue and improve in 2022. We expect top-line growth in Apex
Tool Group's hand tools business of about 10%-12% for fiscal 2022,
driven by continued strength in residential end markets because of
lower mortgage rates (now rising slightly but still significantly
below historical level), as well as increasing deurbanization
trends. We also expect top-line growth in Apex Tool Group's power
tools business of about 7%-9% in 2022, driven by the strong rebound
in the auto market. Altogether, we believe top-line growth for 2022
to be in the high-single-digit percent area or nearing 10%."

CreditWatch

S&P said, "We will resolve the CreditWatch placement following a
review of Apex Tool Group's post-close refinancing capital
structure. We would raise the rating on Apex Tool Group once it has
funded the refinancing of its existing capital structure and
continued to meet other continuing obligations."

ESG credit indicators: E-2 S-2 G-3

S&P said, "Governance is a moderately negative consideration in our
credit rating analysis of Apex Tool Group LLC. Our assessment of
the company's financial risk profile as highly leveraged reflects
corporate decision-making that prioritizes the interests of the
controlling owners, in line with our view of most rated entities
owned by private-equity sponsors. Our assessment also reflects
their generally finite holding periods and a focus on maximizing
shareholder returns. Environmental factors are an overall neutral
influence on our credit rating analysis since the company engages
in light manufacturing and distribution of tools."



ASCENA RETAIL: Virginia Dist. Court Questions 3rd-Party Releases
----------------------------------------------------------------
Steven Abramowitz, David Meyer, Emma Sanzotta, Matthew Struble, and
William Wallander of Vinson & Elkins LLP wrote an article on
JDSupra titled "District Court in Virginia Continues Questioning of
Third-Party Releases -- At Least in the Absence of Detailed
Findings of Necessity."

Judge Colleen McMahon recently opined in Purdue(1) that "the lower
courts desperately need a clear answer" as to the validity of
third-party releases. On January 13, 2022, the United States
District Court for the Eastern District of Virginia (the "District
Court") provided its guidance -- at least for the bankruptcy courts
in the Eastern District of Virginia -- by holding that third-party
releases are invalid absent meaningful fact-finding, requisite
consent, and careful analysis to support the "rare and exceptional"
cases that may warrant approval of third-party releases.

                            Introduction

Hot on the heels of the recent ruling by the Southern District of
New York in Purdue, the District Court vacated the confirmation
order of Ascena Retail Group, Inc.'s ("Ascena" and together with
its debtor affiliates, the "Debtors") plan of liquidation (the
"Plan") entered by the United States Bankruptcy Court for the
Eastern District of Virginia (the "Bankruptcy Court") and voided
the third-party releases contained therein.  The District Court
also voided the Plan's exculpation provision, although noted that
this provision could be remedied by redrafting on remand.  The
District Court took issue with the "exceedingly broad" third-party
releases that, under applicable Fourth Circuit precedent, should
only be used "cautiously and infrequently."(2)  The Virginia
District Court noted that the Bankruptcy Court has "regularly"
approved third-party releases and, in this instance, granted them
"with little to no analysis."  According to the District Court, the
Bankruptcy Court exceeded the constitutional limits of its
authority, ignored the mandates of Fourth Circuit precedent, and
"offended the most fundamental precepts of due process" by granting
the third-party releases.  Notably, the District Court questioned
the constitutional power of Bankruptcy Court to issue final orders
approving third-party releases and also undercut the use of an
"opt-out" mechanism in the Plan through which releasing parties
that receive notice are deemed to consent to granting the
third-party releases if they do not opt-out of the releases, a
common approach that has been used in many chapter 11 cases.

The District Court further rejected the Debtors' equitable mootness
arguments, concluding that the appeal was not equitably moot
because, among other things, the vacated Plan confirmation order no
longer constituted a final judgment. Similarly, the District Court
noted that inclusion of a nonseverability clause in the Plan on its
own cannot support a finding of equitable mootness and found that
severing the third-party releases from the Plan would not impact
the Plan's viability.  Accordingly, the District Court remanded the
case to a different bankruptcy judge for possible confirmation of
the Plan with a redrafted exculpation provision and without the
objectionable third-party releases.(3)  The District Court's
opinion provides continued pressure on the use of third-party
releases in chapter 11 plans and demonstrates that parties should
not assume third-party releases will be immune from further
scrutiny or even rejection following plan confirmation by a
bankruptcy court.

                           Background(4)

Ascena provided women and girl's retail apparel under a portfolio
of popular brands, including Ann Taylor, LOFT, Lane Bryant,
Catherines, Justice, Lou & Grey, and Cacique.  On June 7, 2019,
Joel Patterson and Michaella Corporation (the "Securities
Litigation Lead Plaintiffs") filed a complaint as a putative class
action alleging securities fraud against Ascena, David Jaffe and
Robert Giammatteo (the "Securities Litigation").  David Jaffe
previously served as the Chief Executive Officer of Ascena, and
Robert Giammatteo previously served as the Chief Financial Officer.
Both were no longer employed by Ascena when, in July 2020, the
Debtors filed chapter 11 bankruptcy and subsequently liquidated the
business.

The Plan reflected the Debtors' wind down process and maximized
value to stakeholders.  The Plan also contained third-party
releases, an exculpation provision, and an injunction provision.
The District Court concluded that the third-party releases
"cover[ed] any type of claim that existed or could have been
brought against anyone associated with the Debtors as of the
effective date of the Plan."  However, the District Court also
noted that the Bankruptcy Court had only focused on the Securities
Litigation and did not conduct any analysis or fact-finding in
regard to all of the claims of "at least hundreds of thousands of
potential plaintiffs" that were covered by the breadth of the
releases.  As a result of this focus on the Securities Litigation,
the Bankruptcy Court ordered that the Debtors send a notice of the
third-party releases, as well as an option to return a 'release
opt-out form,' only to parties believed to be potential members of
the Securities Litigation while failing to examine other possible
causes of action released.  Ultimately, the Bankruptcy Court
confirmed the Debtors' Plan over the objection of the Securities
Litigation Lead Plaintiffs to the third-party releases.
Subsequently, both the Securities Litigation Lead Plaintiffs and
the United States Trustee filed notices of appeal arguing that the
Bankruptcy Court erred in approving the third-party releases.(5)

                    The District Court Opinion

Stern and Bankruptcy Court Jurisdiction

The District Court began its discussion of the third-party releases
by examining whether bankruptcy courts have the constitutional
power to approve them.  In doing so, the Court cites the seminal
U.S. Supreme Court Case Stern v. Marshall(6) for its holding that
bankruptcy courts only have the constitutional authority to
adjudicate "core" claims that "stem from the bankruptcy itself or
would necessarily be resolved in the claims allowance process."(7)
The District Court found that the Bankruptcy Court "took no steps"
to determine if it had jurisdiction over the "extraordinarily vast
range" of claims that were extinguished by the third-party releases
prior to approving them as part of Plan confirmation.  The District
Court noted that, although analyzing each of the claims purported
to be released by the third-party releases would be a "herculean
undertaking," it nonetheless did not "absolve the Bankruptcy Court
of its responsibility" to ensure it had jurisdiction over such
released claims.  Thus, the District Court held that the Bankruptcy
Court violated Stern by exceeding its authority in approving the
third-party releases.  As a result of this violation, the District
Court vacated the confirmation order and instead, as an initial
step, treated it as a report and recommendation with proposed
findings of fact and conclusions of law, which the District Court
reviewed de novo.(8)

The Behrmann Factors

The District Court then reviewed the third-party releases under the
applicable standards in the Fourth Circuit as set forth in
Behrmann.  Specifically, Behrmann does not prohibit third-party
releases per se (as was implicitly held in Purdue) but instead
adopts the Sixth Circuit's seven-factor test for approving
third-party releases outlined in In re Dow Corning Corp.(9)  The
District Court noted that the Behrmann factors essentially task the
reviewing court with determining, based on specific factual
findings, how integral the releases are to a bankruptcy plan.  The
District Court held that the Bankruptcy Court erred in "fail[ing]
to conduct any Behrmann analysis, precluding any meaningful
appellate review."  The District Court then proceeded to conduct
the Behrmann analysis itself, finding that the third-party releases
set forth in the Plan did not satisfy the Behrmann factors.  The
District Court reasoned that the third-parties purported to be
released, including Jaffe and Giammatteo, did not provide a
substantial contribution to, and in fact played no role in, the
Debtors reorganization, and the lack of a release would have no
effect on the implementation of the Plan, as the Debtors had
largely liquidated prior to Plan confirmation.

                             Consent

Throughout the District Court's opinion, the District Court focused
on whether the releasing parties consented to the jurisdiction of
the Bankruptcy Court, which would remedy the Stern violation, as
well as whether the parties consented to the third-party releases
themselves, which could potentially overcome the deficiencies in
the Behrmann analysis.  Under Supreme Court precedent, a party's
consent to a bankruptcy court's jurisdiction over a non-core claim
must be "knowing and voluntary."(10)  The District Court "could not
discern" any actions that would support a finding of knowing and
voluntary consent by the releasing parties.  The Bankruptcy Court
had relied on the fact that a notice of the third-party releases
was mailed to individuals and contained an opportunity to opt-out
of said releases.  However, the District Court found that notice
and an opportunity to opt out, without further action, could not
meet the standard of knowing and voluntary consent to adjudication
of a non-core claim.

In fact, the District Court stated that allowing such inaction
--– the failure to affirmatively complete and return an opt out
form -- to meet the standard for consent would encourage
gamesmanship by allowing non-debtors to "tuck releases unrelated to
a bankruptcy proceeding into bankruptcy plans, then secrete an
opt-out opportunity into a convoluted legal document, send the
document to non-parties previously unaware of the bankruptcy
proceeding and use their non-response to extinguish all of their
claims."  To this point, the District Court concludes that "[t]his
type of gamesmanship, aimed at extinguishing claims of unwitting
individuals and providing a golden parachute to the parties
drafting the plan, cannot be tolerated."

Similarly, and separately from the question of basic consent to
basic jurisdiction, the District Court noted that this notice and
opportunity to opt-out could also not form the basis for consent to
the third-party releases themselves.  In doing so, the District
Court emphasized that the opt-out notice was directed only to the
putative class members in the Securities Litigation, and the
Bankruptcy Court made no effort to provide notice and obtain
consent from the numerous other releasing parties.  Further, as to
those Securities Litigation class members who received the notice,
the District Court found that there was no evidence that any of the
recipients "affirmatively consented" to the release of their
claims.  Put simply, the District Court concluded that "[f]ailure
to opt out, without more, cannot form the basis of consent to the
release of a claim."

                             Takeaways

The District Court's focus on Stern and the potential
jurisdictional issues involved when considering third-party
releases is a novel approach and bears watching to see if it gains
traction in other jurisdictions. Irrespective of the validity of
the third-party releases as a legal matter, the District Court's
Stern ruling -- essentially requiring an additional level of court
review of those releases -- could, if upheld and followed by other
courts, substantially delay consummation of plans even when the
strict standard for such releases is satisfied.

The District Court voiced serious concerns about the common usage
of third-party releases without meaningful factual findings to
support the propriety of their use.  Debtors seeking to include
third-party releases in chapter 11 plans may seek to create and
offer a fulsome evidentiary record which demonstrates the need for
such releases and shows that such releases are appropriate for the
unique facts of a given case.

In the ongoing "opt-out" vs. "opt-in" debate with respect to
third-party releases and due process, this case makes clear that
the Eastern District of Virginia is moving away from the "opt-out"
structure.  It will be of interest to see how other jurisdictions
handle the issue and whether they follow the approach taken by the
District Court in the Ascena case.  This opinion has potentially
far-reaching implications for the future use of third-party
releases in chapter 11 cases filed in the Eastern District of
Virginia and is yet another data point in the recent debates about
whether such releases are appropriate.  Nonetheless, for the time
being, this opinion will not have a binding precedential effect on
cases outside the Eastern District of Virginia, and it remains to
be seen what impact this opinion and the Purdue opinion will have
on the treatment of third-party releases in other jurisdictions,
including the Third and Fifth Circuits.

1 In re Purdue Pharma L.P., No. 7:21-cv-08566-CM, 2021 WL 5979108
(S.D.N.Y. Dec. 16, 2021). For more information on the Purdue ruling
and third-party releases in general, see David Meyer et al., In re
Purdue Pharma L.P.: S.D.N.Y. Holds Bankruptcy Court Lacks Statutory
Authority to Approve Sackler Family Releases, VELaw.com (Dec. 28,
2021),
https://www.velaw.com/insights/in-re-purdue-pharma-l-p-s-d-n-y-holds-bankruptcy-court-lacks-statutory-authority-to-approve-sackler-family-releases/.
Additionally, on January 7, 2021, Judge McMahon certified her
December 16, 2021 ruling for appeal to the U.S. Court of Appeals
for the Second Circuit. Judge McMahon did so on the condition that
any party seeking to appeal had until January 17, 2022 to do so and
that the motion must include a request to be considered on an
expedited basis, "given the urgency of the opioid crisis and the
importance of the issue to the resolution of this case."
Thereafter, on January 17, 2022, Purdue and its debtor-affiliates,
the Sackler family, and the Multi-State Governmental Entities Group
appealed the order to the Second Circuit. Meanwhile, Purdue and the
Sacklers are in mediation with the States that opposed the releases
with the hope of coming to a consensual resolution on the
third-party claims. Stay tuned for more to come on Purdue.

2 Behrmann v. Nat'l Heritage Found., 663 F.3d 704, 712 (4th Cir.
2011).

3 The District Court found that the interests of justice warrant
the case being reassigned on remand to a different bankruptcy judge
in the district outside of the Richmond Division because the
"practice of regularly approving third-party releases and the
related concerns about forum shopping call into question public
confidence in the manner that these cases are being handled by the
Bankruptcy Court in the Richmond Division."  On January 18, 2022,
the case was reassigned to Chief Bankruptcy Judge Frank J. Santoro
in the Norfolk Division.  Further, according to public sources, the
Debtors informed the Bankruptcy Court at a status hearing that they
intend to proceed with confirmation of the Plan without the
third-party releases and with a redrafted exculpation provision
consistent with the District Court's opinion.

4 The District Court took facts from the Bankruptcy Court's Opinion
and also set forth its own findings of fact based on the evidence
submitted during the confirmation hearing.

5 As a preliminary matter, the District Court discussed whether the
appellants had standing to appeal the third-party releases.
Although undisputed, the Court noted that the United States Trustee
had standing to appeal as the "public watchdog" over bankruptcy
proceedings.  However, the Court found that the Securities
Litigation Lead Plaintiffs did not have standing to prosecute the
appeal.  The Securities Litigation Lead Plaintiffs argued they had
standing as they were placed in a "death trap" by being required to
choose between opting out of the third-party releases (which they
did) and risking their standing to appeal and not opting out and
waiving their rights. The District Court, while sympathetic to the
"conundrum" at issue, noted that "tough strategic decisions do not
confer standing."  Because the Securities Litigation Lead
Plaintiffs had opted out of the third-party releases, they were
still free to pursue any and all claims and as such, could not meet
the "person aggrieved" standard for standing. Regardless, because
the United States Trustee's appeal encompassed the appeal brought
by the Securities Litigation Lead Plaintiffs, the Court could
consider the merits of the appeal.

6 564 U.S. 462 (2011).

7 Id. at 499.

8 The District Court observed that, due to the "substantial
constitutional issues at play with the use of this perilous tool,
it seems preferrable for a bankruptcy court to submit any
third-party releases to the district court for approval via a
Report and Recommendation in the rare and exceptional case that
warrants the use of third-party releases."

9 Specifically, the Fourth Circuit stated, "we hold that when the
following seven factors are present, the bankruptcy court may
enjoin a non-consenting creditor's claims against a non-debtor: (1)
There is an identity of interests between the debtor and the third
party, usually an indemnity relationship, such that a suit against
the non-debtor is, in essence, a suit against the debtor or will
deplete the assets of the estate; (2) the non-debtor has
contributed substantial assets to the reorganization; (3) the
injunction is essential to reorganization, namely, the
reorganization hinges on the debtor being free from indirect suits
against parties who would have indemnity or contribution claims
against the debtor; (4) the impacted class, or classes, has
overwhelmingly voted to accept the plan; (5) the plan provides a
mechanism to pay for all, or substantially all, of the class or
classes affected by the injunction; (6) the plan provides an
opportunity for those claimants who choose not to settle to recover
in full; and (7) the bankruptcy court made a record of specific
factual findings that support its conclusions." Behrmann, 663 F.3d
at 711-12 (quoting In re Dow Corning Corp., 280 F.3d 648, 658 (6th
Cir. 2002)).

10 Wellness Int'l Network, Ltd. v. Sharif, 575 U.S. 665, 685
(2015).


AYRO INC: Alpha Capital Holds 6.28% Equity Stake as of Dec. 31
--------------------------------------------------------------
Alpha Capital Anstalt disclosed in an amended Schedule 13G filed
with the Securities and Exchange Commission that as of Dec. 31,
2021, it beneficially owns 2,296,073 shares of common stock of
Ayro, Inc., representing 6.28 percent of the shares outstanding.
The percentage is based on 36,866,956 shares of common stock of the
issuer outstanding as of Nov. 15, 2021 as reported in Form 10-Q
filed on Nov. 15, 2021 for the period ended Sept. 30, 2021.  

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

https://www.sec.gov/Archives/edgar/data/1086745/000121390022003303/ea154430-13ga4alpha_ayroinc.htm

                            About AYRO

Texas-based AYRO, Inc., f/k/a DropCar, Inc. -- http://www.ayro.com
-- engineers and manufactures purpose-built electric vehicles to
enable sustainable fleets.  With rapid, customizable deployments
that meet specific buyer needs, AYRO's agile EVs are an
eco-friendly microdistribution alternative to gasoline vehicles.

Ayro reported a net loss of $10.76 million for the year ended Dec.
31, 2020, a net loss of $8.66 million for the year ended Dec. 31,
2019, and a net loss of $18.75 million for the year ended Dec. 31,
2018.  As of Sept. 30, 2021, the Company had $85.08 million in
total assets, $6.76 million in total liabilities, and $78.33
million in total stockholders' equity.


BARTLEY INDUSTRIES: Tatum Buying McClain Property for $1-Mil. Cash
------------------------------------------------------------------
Bartley Industries Inc. asks the U.S. Bankruptcy Court for the
Western District of Oklahoma to authorize the sale of the following
to Tatum LLC for $1 million, cash:

     The real estate Asset that is owned and controlled by the
Debtor through its 100% ownership of membership shares in Affinity
Kith, LLC, including any buildings, structures, improvements and
fixtures and all other rights and appurtenances belonging or in any
way appertaining thereto, as described: A part of the West Half of
the Southeast Quarter of the Northwest Quarter (W½ SE¼ NW¼) of
Section Eight (8), Township Eight (8) North, Range Three (3) West,
I.M., McClain County, Oklahoma, more particularly described as
follows: Beginning at the SW/corner of the West Half of the
Southeast Quarter of the Northwest Quarter of Section; thence East
208.8 feet; thence North 1044 feet; thence West 208.8 feet; thence
South 1044 feet to the Point of Beginning. LESS AND EXCEPT: A tract
of land located in the NW¼ SE¼ NW¼ of Section Eight (8),
Township Eight (8) North, Range Three (3) West, I.M., McClain
County, Oklahoma, more particularly described as follows: Beginning
at a point which is the SW/corner of the NW¼ SE¼ NW¼ of said
Section 8; thence North along the West line of said NW¼ SE¼ NW¼
of said Section 8 a distance of 388 feet, more or less to the
NW/corner of said tract; thence East a distance of 208.8 feet;
thence South a distance of 388 feet; thence West along the South
line of said NW¼ SE¼ NW¼ of said Section 8 a distance of 208.8
feet to the Point of Beginning. SURFACE ESTATE ONLY, Less and
except all of the oil, gas, and other minerals in and under the
above property, which have heretofore been reserved or conveyed or
which are reserved by the Grantor(s) herein.

The evidentiary hearing via videoconference is set for Feb. 8,
2022, at 9:30 a.m.  Objections, if any, must be filed no later than
21 days from the date of filing of the motion.

The Debtor's business has declined due to a long-term economic
depression in the energy sector, business torts causing damage
committed by former fiduciary and former employees, who breached,
among other things, non-compete clause provisions; additionally, in
part as a result of the COVID-19 pandemic and the related
quarantines, travel restrictions, and reduced manufacturing
outputs. The Debtor has struggled to continue its business.

The Debtor may realize long term value to its business, including a
successful organization and short-term reduction of expense, by
selling the assets as identified, and entering a proposed Purchase
and Leaseback Agreement ("P/L Agreement").  It has reached a P/L
Agreement to sell certain assets to the Buyer who has made an offer
and is ready to transact in cash upon approval of the sale.  The
Debtor will not need credit to perform the transaction.

Valliance Bank which holds the first mortgage. There is no other
holder of a lien, claim, encumbrance, or interest to the best of
the Debtor's knowledge and belief.

The Debtor proposes to sell the Asset to the Buyer subject to the
terms of the P/L Agreement in accordance with sections 363 and 365
of the Bankruptcy Code, and pursuant to the terms of the Order
Approving Sale and Leaseback of Property for $1 million cash for
all Asset as described. The P/L Agreement includes a leaseback of
the sold Asset to the Debtor, so that the Debtor may continue to
utilize the Asset, which are necessary for its continuing business
operations.

The Sale will be free and clear of all liens, claims, encumbrances,
and interests.  The proposed sale of Asset is "where is, as is,"
without warranty or guarantee.

Leaseback provisions grant beneficial "grace periods," to-wit: (i)
For the Asset, a one year before lease payment.

Significant terms of the Sale are:

     a. Purchase Price: $1 million to be paid to Valliance Bank to
the extent of its interest in the real estate, less closing costs,
and costs of administration

     b. Closing Conditions: Conditions necessary to close the Sale
require the execution of the P/L Agreement and entry of an order
from the Bankruptcy Court approving the Sale that has not been
stayed, modified, or reversed.

     c. Closing Date: The closing will occur on the later of Feb.
2, 2022, or on the first business day following the satisfaction of
the Closing Contingencies or such other time and date as the
Debtor, the proposed the Buyer, and the secured creditor, may agree
to in writing.  

     d. Higher and Better Offers: The sale of the Asset will not be
subject to any higher and better offer(s) to pay cash, including
credit bids3, unless such offer(s) include a similar leaseback
provision beneficial to the Debtor and approved by the Debtor.
Debtor has consented to the Sale on the terms stated herein and the
P/L Agreement.

The Buyer has demonstrated to Debtor that he has the financial
ability to consummate the Sale and is a ready, willing, and able
buyer for the Asset.  It has deposited an initial deposit of
$10,000 into an escrow account.

It is in the best interests of the Debtor and the creditors that it
sells the Asset free and clear of liens, claims, encumbrances, and
interests, to alleviate the burden of secured debt payments on the
estate, and to reduce expenditures during the first year of the
Plan.  Valliance Bank, whose collateral is the Sold Asset, has
liens and will be paid net of sale, instanter, upon entry of the
Order Approving Sale and Leaseback of the Asset.  

The Debtor respectfully requests that, upon the conclusion of the
hearing to approve the Sale, the Court enters the Order (a)
approving the Sale of the Asset free and clear of all liens,
claims, encumbrances, and interests of any kind and (b) approving
and authorizing the execution of the Leaseback provisions by the
Debtor.

Due to the necessity to facilitate the orderly and timely sale of
the Asset, the Debtor requests that the Court waives the 14-day
stay provided by the Rule.

A copy of the Agreement is available at
https://tinyurl.com/34ub8u4v from PacerMonitor.com free of charge.

The Purchaser:

          TATUM LLC
          18600 Thunder
          Norman, OK 73072

                   About Bartley Industries Inc.

Bartley Industries Inc. offers electrical maintenance, repair and
installation services.  The company filed a Chapter 11 petition
(Bankr. W.D. Okla.  Case No. 21-12565) on September 25, 2021.  

In the petition signed by its president, Donna Bartley, the Debtor
listed $1,733,842 in total assets and $2,003,791 in total
liabilities.

Judge Sarah A. Hall oversees the case.  

Law Offices of B David Sisson represents the Debtor, as counsel.

First United Bank & Trust, as lender, is represented by:

     William Riley Nix, Esq.
     717 North Crockett Street
     Sherman TX 75090
     Tel: (903) 870-0212
     Fax: (903) 870-0109
     Email: riley_nix@yahoo.com



BARTLEY INDUSTRIES: Tatum Buying Personal Property for $60K Cash
----------------------------------------------------------------
Bartley Industries Inc. asks the U.S. Bankruptcy Court for the
Western District of Oklahoma to authorize the sale of personal
property assets to Tatum LLC for $60,000 cash.

The evidentiary hearing via videoconference is set for Feb. 8,
2022, at 9:30 a.m.  Objections, if any, must be filed no later than
21 days from the date of filing of the motion.

The Debtor's business has declined due to a long-term economic
depression in the energy sector, business torts causing damage
committed by former fiduciary and former employees, who breached,
among other things, non-compete clause provisions; additionally, in
part as a result of the COVID-19 pandemic and the related
quarantines, travel restrictions, and reduced manufacturing
outputs. The Debtor has struggled to continue its business.

The Debtor may realize long term value to its business, including a
successful organization and short-term reduction of expense, by
selling the assets as identified, and entering a proposed Purchase
and Leaseback Agreement ("P/L Agreement").  It has reached a P/L
Agreement to sell certain assets to the Buyer who has made an offer
and is ready to transact in cash upon approval of the sale.  The
Debtor will not need credit to perform the transaction.

The certain assets constitute a substantial portion of the Debtor's
assets and are described as follows: (i) Certain encumbered
vehicles, equipment, machinery, as described on the attached
Schedule 1 ("Assets"); (ii) Assets encumbered by liens in favor of
Americredit Financial Services dba GM Financial ("AFS").

The Debtor proposes to sell the Assets to the Buyer subject to the
terms of the P/L Agreement in accordance with sections 363 and 365
of the Bankruptcy Code, and pursuant to the terms of the Order
Approving Sale and Leaseback of Property for $60,000 cash for all
Assets as described on Schedule 1. The P/L Agreement includes a
leaseback of the sold Assets to the Debtor, so that the Debtor may
continue to utilize the Assets, which are necessary for its
continuing business operations.

The Sale will be free and clear of all liens, claims, encumbrances,
and interests.  The proposed sale of Assets is "where is, as is,"
without warranty or guarantee.

Leaseback provisions grant beneficial "grace periods," to-wit: (i)
For the Assets, a one year before lease payment.

Significant terms of the Sale are:

     a. Purchase Price: $60,000 to the lienholder, less and except
closing costs and administrative expenses

     b. Closing Conditions: Conditions necessary to close the Sale
require the execution of the P/L Agreement and entry of an order
from the Bankruptcy Court approving the Sale that has not been
stayed, modified, or reversed.

     c. Closing Date: The closing will occur on the later of Feb.
2, 2022, or on the first business day following the satisfaction of
the Closing Contingencies or such other time and date as the
Debtor, the proposed the Buyer, and the secured creditor, may agree
to in writing.  

     d. Higher and Better Offers: The sale of the Assets will not
be subject to any higher and better offer(s) to pay cash, including
credit bids3, unless such offer(s) include a similar leaseback
provision beneficial to the Debtor and approved by the Debtor.
Debtor has consented to the Sale on the terms stated herein and the
P/L Agreement.

The Buyer has demonstrated to Debtor that he has the financial
ability to consummate the Sale and is a ready, willing, and able
buyer for the Assets.  It has deposited an earnest deposit of
$6,000 into an escrow account.

It is in the best interests of the Debtor and the creditors that it
sells the Assets free and clear of liens, claims, encumbrances, and
interests, to alleviate the burden of secured debt payments on the
estate, and to reduce expenditures during the first year of the
Plan.  AFS, whose collateral is the Sold Assets, has liens and will
be paid net of sale, instanter, upon entry of the Order
Approving Sale and Leaseback of the Assets.  

The Debtor respectfully requests that, upon the conclusion of the
hearing to approve the Sale, the Court enters the Order (a)
approving the Sale of the Assets free and clear of all liens,
claims, encumbrances, and interests of any kind and (b) approving
and authorizing the execution of the Leaseback provisions by the
Debtor.

Due to the necessity to facilitate the orderly and timely sale of
the Assets, the Debtor requests that the Court waives the 14-day
stay provided by the Rule.

A copy of the Agreement is available at
https://tinyurl.com/4tz5euja from PacerMonitor.com free of charge.

The Purchaser:

          TATUM LLC
          18600 Thunder
          Norman, OK 73072

                   About Bartley Industries Inc.

Bartley Industries Inc. offers electrical maintenance, repair and
installation services.  The company filed a Chapter 11 petition
(Bankr. W.D. Okla.  Case No. 21-12565) on September 25, 2021.  

In the petition signed by its president, Donna Bartley, the Debtor
listed $1,733,842 in total assets and $2,003,791 in total
liabilities.

Judge Sarah A. Hall oversees the case.  

Law Offices of B David Sisson represents the Debtor, as counsel.

First United Bank & Trust, as lender, is represented by:

     William Riley Nix, Esq.
     717 North Crockett Street
     Sherman TX 75090
     Tel: (903) 870-0212
     Fax: (903) 870-0109
     Email: riley_nix@yahoo.com



BARTLEY INDUSTRIES: Tatum LLC Buying Assets for $168.6K Cash
------------------------------------------------------------
Bartley Industries Inc. asks the U.S. Bankruptcy Court for the
Western District of Oklahoma to authorize the sale of assets to
Tatum LLC for $168,592.20 cash.

The evidentiary hearing via videoconference is set for Feb. 8,
2022, at 9:30 a.m.  Objections, if any, must be filed no later than
21 days from the date of filing of the motion.

The Debtor's business has declined due to a long-term economic
depression in the energy sector, business torts causing damage
committed by former fiduciary and former employees, who breached,
among other things, non-compete clause provisions; additionally, in
part as a result of the COVID-19 pandemic and the related
quarantines, travel restrictions, and reduced manufacturing
outputs. The Debtor has struggled to continue its business.

The Debtor may realize long term value to its business, including a
successful organization and short-term reduction of expense, by
selling the assets as identified, and entering a proposed Purchase
and Leaseback Agreement ("P/L Agreement").  It has reached a P/L
Agreement to sell certain assets to the Buyer who has made an offer
and is ready to transact in cash upon approval of the sale.  The
Debtor will not need credit to perform the transaction.

The certain assets constitute a substantial portion of the Debtor's
assets and are described as follows: (i) Certain encumbered
vehicles, equipment, machinery, as described on the attached
Schedule 1 ("Assets"); (ii) Assets encumbered by liens in favor of
First United Bank and Trust ("FUB").

The Debtor proposes to sell the Assets to the Buyer subject to the
terms of the P/L Agreement in accordance with sections 363 and 365
of the Bankruptcy Code, and pursuant to the terms of the Order
Approving Sale and Leaseback of Property for $168,592.20 cash for
all Assets as described on Schedule 1. The P/L Agreement includes a
leaseback of the sold Assets to the Debtor, so that the Debtor may
continue to utilize the Assets, which are necessary for its
continuing business operations.

The Sale will be free and clear of all liens, claims, encumbrances,
and interests.  The proposed sale of Assets is "where is, as is,"
without warranty or guarantee.

Leaseback provisions grant beneficial "grace periods," to-wit: (i)
For the Assets, a one year before lease payment.

Significant terms of the Sale are:

     a. Purchase Price: $168,592.50 to be paid FUB, instanter, less
and except approved closing costs and administrative expenses.

     b. Closing Conditions: Conditions necessary to close the Sale
require the execution of the P/L Agreement and entry of an order
from the Bankruptcy Court approving the Sale that has not been
stayed, modified, or reversed.

     c. Closing Date: The closing will occur on the later of Feb.
2, 2022, or on the first business day following the satisfaction of
the Closing Contingencies or such other time and date as the
Debtor, the proposed the Buyer, and the secured creditor, may agree
to in writing.  

     d. Higher and Better Offers: The sale of the Assets will not
be subject to any higher and better offer(s) to pay cash, including
credit bids3, unless such offer(s) include a similar leaseback
provision beneficial to the Debtor and approved by the Debtor.
Debtor has consented to the Sale on the terms stated herein and the
P/L Agreement.

The Buyer has demonstrated to Debtor that he has the financial
ability to consummate the Sale and is a ready, willing, and able
buyer for the Assets.  It has deposited an earnest deposit of
$16,859.25 into an escrow account.

It is in the best interests of the Debtor and the creditors that it
sells the Assets free and clear of liens, claims, encumbrances, and
interests, to alleviate the burden of secured debt payments on the
estate, and to reduce expenditures during the first year of the
Plan.  FUB, whose collateral is the Sold Assets, has liens and will
be paid net of sale, instanter, upon entry of the Order
Approving Sale and Leaseback of the Assets.  

The Debtor respectfully requests that, upon the conclusion of the
hearing to approve the Sale, the Court enters the Order (a)
approving the Sale of the Assets free and clear of all liens,
claims, encumbrances, and interests of any kind and (b) approving
and authorizing the execution of the Leaseback provisions by the
Debtor.

Due to the necessity to facilitate the orderly and timely sale of
the Assets, the Debtor requests that the Court waives the 14-day
stay provided by the Rule.

A copy of the P/L Agreement is available at
https://tinyurl.com/7f7kj3hb from PacerMonitor.com free of charge.

                   About Bartley Industries Inc.

Bartley Industries Inc. offers electrical maintenance, repair and
installation services.  The company filed a Chapter 11 petition
(Bankr. W.D. Okla.  Case No. 21-12565) on September 25, 2021.  

In the petition signed by its president, Donna Bartley, the Debtor
listed $1,733,842 in total assets and $2,003,791 in total
liabilities.

Judge Sarah A. Hall oversees the case.  

Law Offices of B David Sisson represents the Debtor, as counsel.

First United Bank & Trust, as lender, is represented by:

     William Riley Nix, Esq.
     717 North Crockett Street
     Sherman TX 75090
     Tel: (903) 870-0212
     Fax: (903) 870-0109
     Email: riley_nix@yahoo.com



BAUSCH HEALTH: Moody's Assigns Ba3 Rating to New Sr. Secured Notes
------------------------------------------------------------------
Moody's Investors Service assigned a Ba3 rating (LGD2) to the new
senior secured notes issuance of Bausch Health Companies Inc. There
are no changes to Bausch Health's existing ratings including the B2
Corporate Family Rating, the B2-PD Probability of Default rating,
the B3 senior unsecured rating and the SGL-1 Speculative Grade
Liquidity Rating. The outlook remains unchanged at negative.

The new senior secured notes, in tandem with new credit facilities,
are part of several financing transactions related to the
separation of Bausch + Lomb. The Ba3 rating on the new secured
notes is consistent with the Ba3 rating Moody's assigned on January
18, 2022 to Bausch Health's new senior secured credit facility.
These ratings are lower than the Ba2 rating on Bausch Health's
existing senior secured notes and credit facility because of weaker
protection stemming from an anticipated increase in senior secured
leverage, as well as the anticipated release of guarantees and
liens from Bausch + Lomb. In addition, new debt is being raised at
Bausch + Lomb, which will have a senior claim on the assets of
Bausch + Lomb. Considering these factors, the Ba3 rating on the new
secured notes reflects a one-notch negative override to the rating
indicated by Moody's Loss Given Default for Speculative-Grade
Companies methodology.

At the conclusion of the financing, which is contingent on the
upcoming initial public offering of subsidiary Bausch + Lomb
Corporation ("Bausch + Lomb"), Moody's anticipates downgrading the
ratings on Bausch Health's existing senior secured notes to Ba3
from Ba2, consistent with the Ba3 rating being assigned, and
withdrawing the Ba2 rating on the credit facility that is being
refinanced.

Moody's does not anticipate that these capital structure changes
will result in a lower rating on Bausch Health's B3 senior
unsecured notes, all other factors equal.

However, Moody's will continue to assess the impact on the credit
profile as greater details around the Solta IPO and Bausch + Lomb
IPO become available including valuations and the level of the
company's remaining ownership in Solta. In March 2022, a US
district court will begin hearings in the Xifaxan patent challenge
- the outcome of which will also be critical to the company's
credit profile.

Assignments:

Issuer: Bausch Health Companies Inc.

Senior Secured Notes, Assigned Ba3 (LGD2)

RATINGS RATIONALE

Bausch Health's B2 Corporate Family Rating reflects its high
financial leverage with gross debt/EBITDA of about 7x of September
30, 2021 using Moody's calculations. The credit profile is also
constrained by the pending spinoff of the company's global eyecare
business. This transaction will increase business risks of the
remaining company, known as Bausch Pharma, due to reduced scale and
diversity and high leverage initially, with targeted net
debt/EBITDA of 6.5x to 6.7x. The company faces various outstanding
legal investigations and an unresolved patent challenge on Xifaxan
-- its largest product.

These risks are tempered by good progress in an ongoing turnaround
prior to the coronavirus pandemic, and a consistent focus on
deleveraging, which Moody's expects will continue after the
spinoff. The credit profile is supported by good free cash flow,
owing to high margins, modest capital expenditures and an efficient
tax structure. Moody's will continue to gauge the impact on the
credit profile as more details around the Solta and Bausch + Lomb
IPOs are disclosed, and based on the latest operating performance,
risk factors and financial policies.

ESG considerations are material to Bausch Health's credit profile.
Bausch Health's key social risks include a variety of unresolved
legal issues, notwithstanding significant progress to date at
resolving such matters. Other social risks include exposure to
regulatory and legislative efforts aimed at reducing drug pricing.
However, Bausch Health's product and geographic diversification
help mitigate some of that exposure, as well as business lines
outside of branded pharmaceuticals. Among governance
considerations, management has had a consistent debt reduction
strategy, which Moody's envisions continuing following the eyecare
spinoff. In addition, the company has built a steady track record
of generating positive organic growth in recent years.

The outlook is negative, reflecting execution risks associated with
upcoming transactions including the Bausch + Lomb spinoff and the
negative credit impact on the remaining Bausch Pharma business.

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

Factors that could lead to a downgrade include operating setbacks,
large litigation-related cash outflows, or an adverse outcome in
the unresolved Xifaxan patent challenge. Quantitatively, on a total
company basis, gross debt/EBITDA sustained above 7.0x could lead to
a downgrade. After the pending eyecare spinoff, gross debt/EBITDA
sustained above 5.5 times could lead to a downgrade.

Factors that could lead to an upgrade include consistent earnings
growth, successful pipeline execution of new rifaximin
formulations, and significant resolution of outstanding legal
matters including the Xifaxan patent challenge. On a total company
basis, gross debt/EBITDA sustained below 6.0x could support an
upgrade. After the pending eyecare spinoff, gross debt/EBITDA
sustained below 4.0 times could support an upgrade.

Bausch Health Companies Inc. is a global company that develops,
manufactures and markets a range of pharmaceutical, medical device
and over-the-counter products. These are primarily in the
therapeutic areas of eye health, gastroenterology and dermatology.
Revenues for the 12 months ended September 30, 2021 totaled
approximately $8.5 billion.

The principal methodology used in this rating was Pharmaceuticals
published in November 2021.


BAUSCH HEALTH: S&P Rates New $1BB Senior Secured Notes 'BB'
-----------------------------------------------------------
S&P Global Ratings assigned its 'BB' issue-level rating and '1'
recovery rating to Bausch Health Cos. Inc.'s proposed $1 billion
senior secured notes. The '1' recovery rating indicates its
expectation for very high (90%-100%; rounded estimate: 95%)
recovery in the event of a payment default. The company plans to
use the proceeds from this offering, along with the proceeds from
its previous revolver and term loan offerings and the proceeds from
the Bausch + Lomb IPO and related debt financing (which S&P expects
to close in early February), to fully redeem its outstanding 6.125%
senior notes due 2025, fully refinance its existing term loan B
facilities, partially redeem its outstanding 9.000% senior notes
due 2025, and pay related fees, premiums, and expenses. S&P expects
the proposed transaction to increase the proportion of secured debt
in Bausch's capital structure. Therefore, this has reduced our
recovery estimates for the company's secured and unsecured claims
in a hypothetical default scenario. That said, S&P's rounded
recovery estimates remain in its expected ranges for the existing
recovery ratings.

S&P said, "Our 'B+' issuer credit rating and negative outlook are
unchanged and continue to reflect the company's leverage target for
Bausch Pharma (the remaining entity after the company's proposed
spin off of its eye-care business) of 6.5x-6.7x at the time of the
planned separation. Bausch Pharma will be a weaker business without
the contributions from its eye-care segment, in our view. The
company's high product concentration and unproven pipeline lead us
to believe it will likely resort to acquisitions in the coming
years to diversify its offerings. Partially offsetting these
negative factors are Bausch Pharma's sizable scale and solid free
cash flow generation ability."

ISSUE RATINGS--RECOVERY ANALYSIS

Key analytical factors

-- S&P's default scenario contemplates a significant erosion of
the demand for the company's products stemming from pricing
pressure from managed-care payers and pharmacy benefit managers
(PBMs), as well as a need to increase its operating expenses and
investments in research and development (R&D) and brand
management.

-- S&P continues to value the company on a going-concern basis
using a 7x multiple of our projected EBITDA at default. This
multiple is consistent with the multiples it uses for its peers.

-- S&P estimates that for the company to default, its EBITDA would
have to decline to approximately $1.7 billion. S&P's recovery
analysis assumes that, in a hypothetical bankruptcy scenario,
Bausch would be reorganized rather than liquidated because of the
continued demand for its products.

Simulated default assumptions

-- Simulated year of default: 2026
-- EBITDA at emergence: $1.7 billion
-- EBITDA multiple: 7.0x

Simplified waterfall

-- Net enterprise value (after administrative costs): $11.2
billion

-- Obligor/nonobligor split: 60%/40%

-- First-lien debt claims: $8.3 billion

    --Recovery expectations: 90%-100% (rounded estimate: 95%)

-- Total value available to unsecured claims: $2.9 billion

-- Unsecured claims: $12.3 billion

    --Recovery expectations: 10%-30% (rounded estimate: 20%)



BAY PLACE: Seeks to hire Glazer & Sachs as Special Counsel
----------------------------------------------------------
Bay Place Condominium Association, Inc, seeks approval from the
U.S. Bankruptcy Court for the Southern District of Florida to hire
Paul Kim, Esq., and Glazer & Sachs, P.A., as its special counsel.

The firm will render these services:

     a. enforce restrictions, conditions, covenants and
reservations imposed by the governing documents of the
Association;

     b. commence and perform collections for past due regular and
special assessments for common expenses, including civil actions
for foreclosure of real property pursuant to a uniform collection
policy as set forth by the Debtor;

     c. defend standard mortgage foreclosure actions where the
Debtor is a defendant by virtue of its status as a junior lien
holder;

     d. prosecute or defend civil or administrative actions on
behalf of the Debtor;

     e. represent Debtor in situations adversarial in nature and
may reasonably lead to Litigation, including but not limited to any
potential construction defect issues against the developer;

     f. appeal or defend an appeal of a judgment or order issued by
a court of law or administrative agency, on behalf of the Debtor;

     g. represent the Debtor before local, state or federal
governments or their agencies, in regards to issues concerning the
Debtor; and

     h. prove general legal services related to non-adversarial
matters concerning the day-to-day operation of the Debtor’s
community, assisting the Debtor with statutory compliance and as
general counsel to the Debtor.

The firm's prevailing rates for services are as follows:

  -- $110 per hour for non-attorney, paralegal, legal assistant,
etc.

  -- $250 per hour for direct legal services of any associate in
all collection and foreclosure matters only;

  -- $300 per hour for direct legal services of any associate of
the firm who is not Board Certified or not practicing at least 20
years, on all matters concerning the Client other than collections
and foreclosures;

  -- $350 per hour for direct legal services of any attorney who
has been board certified by the Florida Bar, or who is practicing
at least 20 years, on all matters concerning the client, other than
collections and foreclosures.

The filing of a claim of lien is charged at the flat rate of $450.
All other legal work performed on collection and association lien
foreclosure matters shall be billed at the rate of $250 per hour.
The preparation of an estoppel letter will be billed at a flat rate
of $250 for those files where there are no balances due to the
association or law firm or $400 for files that have a balance with
the association or law firm, unless a rush is requested (3 days or
less), at which time an additional $100 will be charged.

Glazer & Sachs is a "disinterested person" as that term is defined
in Section 101(14) of the Bankruptcy Code; and does not hold or
represent any interest adverse to the Debtors' estate.

The firm can be reached through:

     Paul Kim, Esq.
     Glazer & Sachs, P.A.
     4767 New Broad St
     Orlando, 32814-6405
     Tel: 407-151-1060
     Email: Pennie@condo-laws.com

                    About Bay Place Condominium Association, Inc.

Bay Place Condominium Association, Inc. sought protection for
relief under Chapter 11 of the Bankruptcy Code (Bankr. S.D. Fla.
Case No. 22-10223) on Jan. 12, 2022, listing $50,000 in both assets
and liabilities. Kristopher Aungst, Esq. at Paragon Law serves as
the Debtor's counsel.


BIOSTAGE INC: Court Orders Medmarc to Continue Paying for Defense
-----------------------------------------------------------------
Biostage, Inc. announced that a court has ordered that its medical
liability insurance carrier, Medmarc, breached its duty to defend
the Company when it unilaterally stopped paying the Company's legal
bills for the defense in the litigation from the estate of a
patient who died after being treated with a Biostage Tracheal
Implant.  

In September 2021, Medmarc filed a lawsuit seeking to be relieved
of its duty to defend and indemnify Biostage in the litigation.  At
that time, Medmarc stopped paying the Company's defense costs in
the litigation.  Biostage responded by filing claims against
Medmarc for insurance coverage, and Biostage also brought a motion
seeking the Court to Order Medmarc to continue paying for the
Company's reasonable defense costs in the underlying litigation
while the coverage dispute is pending.

The Court granted Biostage's motion for preliminary injunction and
held that Medmarc breached its duty to defend the Company when it
unilaterally stopped paying for the defense.  The Court expressly
stated that Medmarc engaged in "unlawful conduct" by unilaterally
terminating the defense.  Although the coverage dispute remains
pending between the parties, the Court held that "Medmarc will
mostly likely lose its claim" seeking to terminate the payment of
the defense, and therefore, it must continue to pay the defense
until the coverage dispute is resolved.

The Court also awarded Biostage its attorneys' fees and costs
arising from Medmarc's breach of the duty to defend.  The Court's
decision states that "when an insured goes to court and shows that
the insurer has breached its duty to defend, the insured is
entitled to recovery any reasonable attorneys' fees and other
litigation expenses that it incurred to do so."

Biostage has since discontinued development of the Biostage
Tracheal Implant and is now pursuing the development of the
Biostage Esophageal Implant to treat adults with severe esophageal
disease (including esophageal cancer), and also birth defects in
the esophagus in babies.

Chairman and Interim CEO of Biostage, David Green, commented, "We
are very pleased that a Court of law has ordered Medmarc to
continue to pay to defend us in this litigation.  This preliminary
order will reduce Biostage's cash outflows and will protect
investors in Biostage by reinstating the defense in the underlying
case."

                             About Biostage

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

Biostage reported a net loss of $4.86 million for the year ended
Dec. 31, 2020, compared to a net loss of $8.33 million for the year
ended Dec. 31, 2019.  As of Sept. 30, 2021, the Company had $2.56
million in total assets, $518,000 in total liabilities, and $2.04
million in total stockholders' equity.

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


BITNILE HOLDINGS: Owns 8.83% Equity Stake in Friedman Industries
----------------------------------------------------------------
BitNile Holdings, Inc. disclosed in an amended Schedule 13D filed
with the Securities and Exchange Commission that as of Jan. 21,
2022, it beneficially owns 610,000 shares of common stock of
Friedman Industries, Incorporated, representing 8.83 percent of the
shares outstanding.  The percentage of shares reported owned by
BitNile is based upon 6,905,537 shares outstanding, which is the
total number of shares outstanding as of Nov. 19, 2021, as reported
in Friedman's Quarterly Report on Form 10-Q filed with the SEC on
Nov. 19, 2021.  

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

https://www.sec.gov/Archives/edgar/data/39092/000121465922001039/e124220sc13da3.htm

                      About BitNile Holdings

BitNile Holdings, Inc. (formerly known as Ault Global Holdings,
Inc.) is a diversified holding company pursuing growth by acquiring
undervalued businesses and disruptive technologies with a global
impact.  Through its wholly and majority-owned subsidiaries and
strategic investments, the Company owns and operates a data center
at which it mines Bitcoin and provides mission-critical products
that support a diverse range of industries, including
defense/aerospace, industrial, automotive, telecommunications,
medical/biopharma, and textiles. In addition, the Company extends
credit to select entrepreneurial businesses through a licensed
lending subsidiary. BitNile's headquarters are located at 11411
Southern Highlands Parkway, Suite 240, Las Vegas, NV 89141;
www.BitNile.com.

BitNile reported a net loss of $32.73 million for the year ended
Dec. 31, 2020, a net loss of $32.94 million for the year ended
Dec. 31, 2019, and a net loss of $32.98 million for the year ended
Dec. 31, 2018.  As of Sept. 30, 2021, the Company had $225.72
million in total assets, $24.74 million in total liabilities, and
$200.98 million in total stockholders' equity.


BLUE EAGLE: Eagle Ray Selling Brookhaven Property for $1.24 Million
-------------------------------------------------------------------
Blue Eagle Farming, LLC, for and on behalf of the jointly
administered Debtor, Eagle Ray Investments, LLC, asks the U.S.
Bankruptcy Court for the Northern District of Alabama to authorize
the sale of the real property located in Brookhaven, Mississippi
that is listed in its Schedules as "Dollar General, 975 Hwy 550 NW,
Brookhaven, MS 39601" to Arizona Properties LLC and/or Assigns for
$1.239 million, free and clear of liens, claims, interests, and
encumbrances.

On Dec. 29, 2021, the Purchaser signed the Purchase Agreement to
purchase the Property. It agreed to pay a total price of $1.239
million for the Property.     

The broker compensation will be paid to Marcus & Millichap Real
Estate Investment Services of Seattle, Inc.  The Debtor will pay a
commission to Broker in the amount of 2.25% and 2.25% to Chris
Durham of Re/Max Excalibur.  The marketing efforts for the Property
were mostly the use of a broker to list the Property for sale.
Prior lower offers were made on the Property prior to accepting the
Purchase Price.  The Purchaser is in no way affiliated with the
Debtors personally or professionally.

The Debtor also seeks to assign the existing lease agreement
between the Debtor and Dollar General to the Purchaser.  The Lease
was originally between Pinebelt, Inc. and Dollar General
Dolgencorp, LLC.  In 2011, the Lease was modified and assigned to
DG Brookhaven 550, LLC.  In 2012, the Lease was assigned to Eagle
Ray Investments, LLC.

The Purchase Agreement is contingent on the assignment of the Lease
and Lease Amendment.  There are no defaults under the Lease
currently and no cure amounts pursuant to Section 365 exist under
the Lease.

The proposed sale of the Property is an exercise of the Debtor's
sound business judgment.  The offered Purchase Price is fair and
reasonable in the Debtor's business judgment.  It has concluded
that the sale of the Property presents the best option for
maximizing the value to creditors of its estate.

A copy of the Agreement is available at
https://tinyurl.com/mu2syyxt from PacerMonitor.com free of charge.

                    About Blue Eagle Farming

Blue Eagle Farming and H J Farming are engaged in the business of
cattle ranching and farming.  Blue Smash Investments operates in
the financial investment industry; War-Horse Properties manages
companies and enterprises; Eagle Ray Investments and Forse
Investments are lessors of real estate while Armor Light, LLC, is
engaged in the business of residential building construction.

Blue Eagle Farming, LLC, and its affiliate H J Farming, LLC,
sought protection under Chapter 11 of the Bankruptcy Code (Bankr.
N.D. Ala. Case Nos. 18-02395 and 18-02397) on June 8, 2018.

On June 9, 2018, five Blue Eagle affiliates filed Chapter 11
petitions: Blue Smash Investments LLC, Eagle Ray Investments LLC,
Forse Investments LLC, Armor Light LLC, and War-Horse Properties,
LLLP (Bankr. N.D. Ala. Case Nos. 18-81707 to 18-81711).  The cases
are jointly administered under Case No. 18-02395.

In the petitions signed by Robert Bradford Johnson, general
partner of Blue Eagle Farming, LLC's sole owner, Blue Eagle
estimated $1 million to $10 million in assets and $100 million
to $500 million in liabilities as of the bankruptcy filing.

Judge Tamara O. Mitchell presides over the cases.

Burr & Forman LLP is the Debtors' legal counsel.



BLUE EAGLE: Eagle Ray Selling Prattville Property for $1.45 Million
-------------------------------------------------------------------
Blue Eagle Farming, LLC, for and on behalf of the jointly
administered Debtor, Eagle Ray Investments, LLC, asks the U.S.
Bankruptcy Court for the Northern District of Alabama to authorize
the sale of the real property located in Prattville, Alabama, that
is listed in its Schedules as "Aarons Rent, 2556 Cobbs Ford Road
Prattville, AL" to CC Realty Advisor or assigns for $1.45 million,
free and clear of liens, claims, interests, and encumbrances.

On Jan. 3, 2022, the Purchaser signed the Purchase Agreement to
purchase the Property. It agreed to pay a total price of $1.45
million for the Property.     

The broker compensation will be paid to Marcus & Millichap Real
Estate Investment Services of Seattle, Inc.  The Debtor will pay a
commission to the Broker and Merin Hunter Codman, the Purchaser's
agent, in the amount of 2% of the Purchase Price.  The marketing
efforts for the Property were mostly the use of a broker to list
the Property for sale.  Prior lower offers were made on the
Property prior to accepting the Purchase Price.  The Purchaser is
in no way affiliated with the Debtors personally or professionally.


The Debtor also seeks to assign the existing lease agreement to the
Purchaser.  The Lease was originally with and between BlackGold
Investments, LLC, Growth Leveraging Investments, LLC, and HPH
Investments, LLC.  In 2010, the Lease was assigned to Lanspring LP,
and in 2021, the Lease was amended to include Eagle Ray
Investments, LLC and Aaron's, LLC as successors in interest.   

The Purchase Agreement is contingent on the assignment of the Lease
and Lease Amendment.  There are no defaults under the Lease
currently and no cure amounts pursuant to Section 365 exist under
the Lease.

The proposed sale of the Property is an exercise of the Debtor's
sound business judgment.  The offered Purchase Price is fair and
reasonable in the Debtor's business judgment.  It has concluded
that the sale of the Property presents the best option for
maximizing the value to creditors of its estate.

A copy of the Agreement is available at
https://tinyurl.com/7x4h4ayk from PacerMonitor.com free of charge.

                    About Blue Eagle Farming

Blue Eagle Farming and H J Farming are engaged in the business of
cattle ranching and farming.  Blue Smash Investments operates in
the financial investment industry; War-Horse Properties manages
companies and enterprises; Eagle Ray Investments and Forse
Investments are lessors of real estate while Armor Light, LLC, is
engaged in the business of residential building construction.

Blue Eagle Farming, LLC, and its affiliate H J Farming, LLC,
sought protection under Chapter 11 of the Bankruptcy Code (Bankr.
N.D. Ala. Case Nos. 18-02395 and 18-02397) on June 8, 2018.

On June 9, 2018, five Blue Eagle affiliates filed Chapter 11
petitions: Blue Smash Investments LLC, Eagle Ray Investments LLC,
Forse Investments LLC, Armor Light LLC, and War-Horse Properties,
LLLP (Bankr. N.D. Ala. Case Nos. 18-81707 to 18-81711).  The cases
are jointly administered under Case No. 18-02395.

In the petitions signed by Robert Bradford Johnson, general
partner of Blue Eagle Farming, LLC's sole owner, Blue Eagle
estimated $1 million to $10 million in assets and $100 million
to $500 million in liabilities as of the bankruptcy filing.

Judge Tamara O. Mitchell presides over the cases.

Burr & Forman LLP is the Debtors' legal counsel.



BORINQUEN NATURAL: Unsecureds Will Get 7.75% of Claims in 60 Months
-------------------------------------------------------------------
Borinquen Natural, LLC filed with the U.S. Bankruptcy Court for the
District of Puerto Rico a Disclosure Statement describing Chapter
11 Plan dated Jan. 25, 2022.

Debtor is a corporation organized under the laws of the
Commonwealth of Puerto Rico. Debtor is limited liability company
engaged in the distribution and sale of a variety of health food
products.

The Debtor filed the instant petition as a direct result of an IRS
embargo, and two legal actions initiated against debtor in state
and federal court. Thus, in an effort to continue with its
operations, provide a breathing spell and obtain the benefits of 11
U.S.C. 362(A), which stays all collection actions and judicial
proceedings, on March 31, 2021, Debtor filed its Chapter 11
Reorganization case.

Class 1 consists of the allowed general unsecured claims of vendors
and trade creditors, in the amount of $114,579, resulting from
Debtor's business operations. The Holders of the allowed general
unsecured claims of vendors shall be paid in equal monthly
installments of $2,123.10 for principal and interest at 4.25% per
year, for a period of 60 months, equivalent to 7.75% of their
allowed claims. This Class is impaired.

Class 2 consists of the contingent, disputed & unliquidated general
unsecured claims subject to legal proceedings in State Court, in
the amount of $1,480,000. The Holders of the contingent, disputed &
unliquidated general unsecured claims subject to legal proceedings
in State Court shall receive no distribution under the Plan. This
Class is impaired.

Class 3 consists of Interests in Debtor. The Holders of the Equity
Interest in Debtor will not receive any distribution under the
Plan.

Except as otherwise provided in the Plan, Debtor will affect
payments of pending Administrative Expense Claims on or before the
Effective Date from the estimated cash balance in its Debtor in
Possession accounts.

Secured Claims, General Unsecured Claims, as well as Priority Tax
Claims, if any, will be paid through the payment plans and on
Debtor's Plan, from the cash resulting from Debtor's Operations.

A full-text copy of the Disclosure Statement dated Jan. 25, 2022,
is available at https://bit.ly/3IGZj8o from PacerMonitor.com at no
charge.

Attorneys for Debtor:

     Myrna L. Ruiz-Olmo, Esq.
     MRO Attorneys at Law LLC
     P.O. Box 367819
     San Juan, PR 00936-7819
     Telephone: (787) 404-2204
     Email: mro@prbankruptcy.com

                      About Borinquen Natural

Borinquen Natural, LLC filed a voluntary petition for relief under
Chapter 11 of the Bankruptcy Code (Bankr. D.P.R. Case No. 21 01058)
on March 31, 2021, listing under $1 million in both assets and
liabilities.  Judge Mildred Caban Flores oversees the case.  The
Debtor tapped MRO Attorneys at Law LLC, led by Myrna L. Ruiz-Olmo,
Esq., as legal counsel and Albert Tamarez-Vasquez, CPA, at Tamarez
CPA, LLC as accountant.


BRAZIL MINERALS: Appoints Volodymyr Myadzel as SVP Geology
----------------------------------------------------------
Volodymyr Myadzel, PhD, Geol., became Brazil Minerals, Inc.'s
senior vice-president, Geology.  

Mr. Myadzel had been a consultant to the Company since 2021.  Under
Regulation S-K 1300, he is a Qualified Person for lithium, iron,
and gold, among other minerals.  Mr. Myadzel is a geologist with
over 23 years of experience acquired in mines and exploration
projects in Russia, Ukraine, Guinea, Uruguay, and Brazil.  He has
particular expertise in geological modeling, resource estimation,
and QA/QC analysis.  Mr. Myadzel also has extensive experience in
auditing mineral projects on behalf of investors or acquiring
companies.  He is a principal at VMG Consultoria e Soluções Ltda,
a company that has provided geological expertise to large global
companies with mines and projects in Brazil.  Mr. Myadzel received
Bachelor and Master degrees in Geological Engineering and a PhD
degree in Geology, all from Kryvyi Rih National University in
Ukraine.

On Jan. 19, 2022, Diario Oficial da Uniao (the Brazilian
Government's official gazette) published the authorization for
operation of its second industrial sand mine.  The Company's
license permits it to mine and sell sand for the next ten years,
after which the Company can apply for renewal.  Its industrial sand
is used primarily by the local construction industry.  The Company
plans to have this mine operational during the second quarter of
2022.

On Jan. 20, 2022, the Company added to its mineral asset portfolio
three exploration rights for graphite totaling approximately 14,507
acres (59 km2).  These mineral rights are located in the State of
Minas Gerais in Brazil and adjacent to areas known to have graphite
deposits.  The Company plans to explore its areas to assess as to
whether the Company has any economic deposits.  Graphite is on the
list of the 35 minerals considered critical to the economic and
national security of the United States as first published by the
U.S. Department of the Interior on May 18, 2018.  Graphite is the
most used anode in lithium batteries, benefitting from its high
energy and power density.  The global need for high-quality, low
impurity graphite is generally thought to be directly related to
the growth in electric vehicle adoption.

                      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.


BROOKLYN IMMUNOTHERAPEUTICS: Hires Grant Thornton as New Auditor
----------------------------------------------------------------
Brooklyn ImmunoTherapeutics, Inc. notified Marcum LLP on Jan. 18,
2022, that it will be dismissed as the Company's independent
registered public accounting firm effective after the completion of
Marcum's audit of the Company's financial statements for the year
ended Dec. 31, 2021.  The Audit Committee of the Company's Board of
Directors approved Marcum's dismissal on Jan. 18, 2022.

Marcum performed audits of the Company's consolidated financial
statements for the years ended Dec. 31, 2020 and 2019.  Marcum's
reports for those years did not contain an adverse opinion or a
disclaimer of opinion and were not qualified or modified as to
uncertainty, audit scope, or accounting principles.  During the two
years ended Dec. 31, 2020, and from Dec. 31, 2019 through Jan. 24,
2022, there were no (i) disagreements (as defined in Item
304(a)(1)(iv) of Regulation S-K and the related instructions to
Item 304 of Regulation S-K promulgated by the SEC pursuant to the
Securities Exchange Act of 1934, as amended) between the Company
and Marcum on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure,
which disagreements, if not resolved to satisfaction of Marcum,
would have caused Marcum to make reference to the subject matter of
such disagreements in connection with its report, or (ii)
"reportable events," as described in Item 304(a)(1)(v) of
Regulation S-K, that would require disclosure under Item
304(a)(1)(v) of Regulation S-K, except for the material weaknesses
previously reported in the Company's Quarterly Report on Form 10-Q
for the period ended
Sept. 30, 2021 related to (a) segregation of duties and (b)
documentation of policies and procedures critical to the
accomplishment of financial reporting objectives.  

On Jan. 18, 2022, the Company notified Grant Thornton LLP that the
Audit Committee of the Board had selected Grant Thornton to serve
as the Company's independent registered public accounting firm for
the fiscal year ending Dec. 31, 2022 and related interim periods.

During the two years ended Dec. 31, 2021 and from Dec. 31, 2019
through Jan. 24, 2022, neither the Company nor anyone acting on its
behalf has consulted Grant Thornton regarding either: (i) the
application of accounting principles to a specified transaction,
either completed or proposed; or the type of audit opinion that
might be rendered on the Company's financial statements, and no
written report or oral advice was provided to the Company by Grant
Thornton that Grant Thornton concluded was an important factor
considered by the Company in reaching a decision as to an
accounting, auditing or financial reporting issue; or (ii) any
matter that was either subject of a disagreement, as that term is
defined in Item 304 (a)(1)(iv) of Regulation S-K and the related
instructions to Item 304 of Regulation S-K, or a "reportable
event," as that term is described in Item 304(a)(1)(v) of
Regulation S-K.

                 About Brooklyn ImmunoTherapeutics

Brooklyn ImmunoTherapeutics (formerly NTN Buzztime, Inc.) is
biopharmaceutical company focused on exploring the role that
cytokine, gene editing, and cell therapy can have in treating
patients with cancer, blood disorders, and monogenic diseases.

NTN Buzztime reported a net loss of $4.41 million for the year
ended Dec. 31, 2020, compared to a net loss of $2.05 million for
the year ended Dec. 31, 2019. As of June 30, 2021, the Company had
$64.71 million in total assets, $29.53 million in total
liabilities, and $35.18 million in total stockholders' and members'
equity.

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


BVM CORAL: Case Summary & Six Unsecured Creditors
-------------------------------------------------
Debtor: BVM Coral Landing LLC
        2820 Old Moultrie Road
        Saint Augustine, FL 32086

Business Description: Coral Landing is an assisted living
                      residence that offers a new approach to
                      carefree living during retirement years.

Chapter 11 Petition Date: January 28, 2022

Court: United States Bankruptcy Court
       Middle District of Florida

Case No.: 22-00346

Debtor's Counsel: Alberto ("Al") F. Gomez, Jr., Esq.
                  JOHNSON, POPE, BOKOR, RUPPEL & BURNS, LLP
                  401 East Jackson Street #3100
                  Tampa, FL 33602
                  Tel: 813-225-2500
                  Fax: 813-223-7118
                  Email: al@jpfirm.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $10 million to $50 million

The petition was signed by John Bartle, president.

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

https://www.pacermonitor.com/view/PLACMRI/BVM_Coral_Landing_LLC__flmbke-22-00346__0001.0.pdf?mcid=tGE4TAMA


BVM THE BRIDGES: Case Summary & Six Unsecured Creditors
-------------------------------------------------------
Debtor: BVM The Bridges LLC
           The Bridges Assisted Living & Memory Care
           The Claridge House at the Bridges
        11202 Dewhurst Dr.
        Riverview, FL 33578

Business Description: The Bridges is an assisted living community
                      that offers an innovative and exciting
                      approach to carefree living during
                      retirement years.  The Bridges offers many
                      opportunities to participate in a wide
                      variety of activities, such as chair
                      dancing, karaoke, book club, Wii bowling,
                      and crafts.

Chapter 11 Petition Date: January 28, 2022

Court: United States Bankruptcy Court
       Middle District of Florida

Case No.: 22-00345

Debtor's Counsel: Alberto ("Al") F. Gomez, Jr., Esq.
                  JOHNSON, POPE, BOKOR, RUPPEL & BURNS, LLP
                  401 East Jackson Street #3100
                  Tampa, FL 33602
                  Tel: 813-225-2500
                  Fax: 813-223-7118
                  E-mail: al@jpfirm.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $10 million to $50 million

The petition was signed by John Bartle, president.

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

https://www.pacermonitor.com/view/O6TYCMA/BVM_The_Bridges_LLC__flmbke-22-00345__0001.0.pdf?mcid=tGE4TAMA


BVM THE BRIDGES: Files Emergency Bid to Use Cash Collateral
-----------------------------------------------------------
BVM The Bridges, LLC asks the U.S. Bankruptcy Court for the Middle
District of Florida, Tampa Division, for authority to use cash
collateral on or before February 2, 2022, since the Debtor is
required to pay certain vendors and pay payroll on February 4.

The Debtor seeks the Court's authority to utilize its cash
collateral in the regular course of business and pay its expenses
so that it may continue to operate as a going concern.

The Debtor is indebted to CPIF Lending, LLC and US Bank National
Association, in their separate capacities as Bond Trustee and
Master Trustee in the amount of approximately $23,247,892 in
connection with a note, mortgage and security agreement against the
Debtor's real property located at 11202 Dewhurst Drive in
Riverview, Florida 33578. The mortgage secures indebtedness as
evidenced by obligations issued under the Master Trust Indenture
and Bond Trust Indenture dated as of July 1, 2014. The indebtedness
associated with this mortgage claim is cross collateralized with
the real property owned by the Debtor's affiliate, BVM Coral
Landing, LLC, located at 2820 Old Moultrie Road in St. Augustine,
Florida. It appears that CPIF and US Bank have a lien on all of the
Debtor's  personal property including future receivables by virtue
of a UCC1 financing statement recorded on October 6, 2014 in the
Florida Secured Transactions Registry.

On September 24, 2021, the Hillsborough County Tax Collector
conducted a tax deed sale in connection with a portion of The
Bridges Real Property.  Pallardy, LLC purchased a certain portion
of The Bridges Real Property through the September 24, 2021 tax
deed sale. The Pallardy portion of the Real Property consists of
approximately two thirds of The Bridges and consists of all
community amenities of The Bridges and approximately 75% of the
licensed beds. The remainder of The Bridges (outdoor areas and
approximately 26 beds) continued to be owned by The Bridges.

On October 21, 2021, Pallardy asserted its claim against that
certain portion of The Bridges Real Property and filed a Complaint
to Quiet Title and For Other Relief in this Court, Case Number
21-CA-008437. Given the Tax Deed sale and the competing claims
relating to The Bridges Real Property, Pallardy and The Bridges
commenced negotiations to, among other things, (a) secure a lease
between Pallardy and The Bridges and (b) provide financial
reporting and accounting.

The Debtor is working towards obtaining a short-term lease with
Pallardy and may seek to sell The Bridges and its affiliate, Coral
Landing, pursuant to 11 USC section 363 and or a confirmed plan, or
may proceed with reorganization of the Debtor's finances.

The Debtor is indebted to Hillsborough County Tax collector in the
amount of approximately $148,113 in connection with real estate
taxes for tax year 2021 encumbering the Debtor's real property
located at 11202 Dewhurst Drive in Riverview, Florida 33578.

The Debtor is indebted to the Internal Revenue Service which is
owed approximately $2,440,509 in connection with tax liens recorded
on August 26, 2019 for unpaid 940/941 taxes between the years 2014
and 2017. Of the amount owed with respect to the 940/941 taxes,
approximately $972,000 is the trust fund portion and the balance of
approximately $1,468,509 is comprised of penalties and interest.
The tax liens also include an additional $132,206 in connection
with unpaid 6721 tax penalty for an untimely or incorrect
information return.

The Debtor estimates the value of CPIF and US Bank's collateral
consisting of real property, cash, accounts receivable and personal
property is approximately $3,461,515.

CPIF and US Bank are undersecured. The IRS appears to be wholly
unsecured.

As adequate protection, the Debtor will provide the Secured
Creditors with:

     a. A post-petition replacement lien equal in validity and
dignity as it existed prepetition.

     b. Proof of insurance upon request of same.

     c. Provide financial information within 15 days after the
close of the calendar month. The financial information required to
be produced by The Bridges includes the following: income statement
and balance sheet which statements will be prepared on a cash
basis.

     d. A report showing gross amounts billed.

     e. A report showing amounts collected.

     f. Invoices posted for each accounting period.

     g. Invoices paid for each accounting period.

     h. Bank statements for each monthly accounting period.

     i. Monthly census summaries.

     j. Rent roll.

In addition, the Debtor would propose that all net profits, if any,
after payment of operating expenses and compliance with the Agency
for Health Care Administration's license and regulations, would be
remitted as the Court directs but all net profits could be placed
in a Court approved escrow or trust account.

A copy of the motion and the Debtor's monthly budget is available
at https://bit.ly/33TRQEA from PacerMonitor.com.

The Debtor projects $317,962 in gross profit and $270,211 in total
expenses.

                   About BVM The Bridges, LLC

BVM The Bridges, LLC operates an 87-bed/69-unit assisted living
facility known as The Bridges Assisted Living & Memory Care and The
Claridge House at the Bridges located at 11202 Dewhurst Drive in
Riverview, Florida since 2014. The Debtor’s average census is 70
residents.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. M.D. Fla. Case No. 8:22-bk-00345) on
January 28, 2022. In the petition signed by John Bartle, president,
the Debtor disclosed up to $10 million in assets and up to $50
million in liabilities.

Alberto F. Gomez, Jr, Esq. at Johnson, Pope, Bokor, Ruppel & Burns,
LLP is the Debtor's counsel.



CALIFORNIA INDEPENDENT: May Hire, Pay Consultants
-------------------------------------------------
California Independent Petroleum Association filed a Motion for
Authority to Retain and Compensate Consultants Utilized in the
Ordinary Course of Business. In that motion, the Debtor moves for
authorization under 11 U.S.C. Section 363 to retain and
collectively compensate at $50,000 per month several entities that
provided the Debtor with policy and legislative-related advice,
advocacy, guidance, communication, monitoring, research,
consulting, and lobbying services in the years and months before
this bankruptcy case was filed.

The Debtor has identified eight Consultants:

     (1) Geosyntech Consultants, Inc.
     (2) Tradesman Advisors, Inc.
     (3) Catalyst Environmental Solutions Corporation
     (4) Gualco Group, Inc.
     (5) Kester/Pahos
     (6) Rosencoco Holdings
     (7) Cornerstone Engineering, Inc.
     (8) Independent Oil Producers' Alliance

Creditors Youth for Environmental Justice, South Central Youth
Leadership Coalition, and Center for Biological Diversity
(collectively, "NPC") filed an initial opposition and a
supplemental response. Other than references to the docket, NPC's
initial opposition and the supplemental response are not supported
by other evidence. Notably, NPC submitted no evidence that
contradicts or otherwise refutes the Debtor's written evidence.

The United States trustee also filed a limited objection to the
motion. The limited objection references the docket and includes no
additional supporting evidence.

NPC's initial opposition questions whether the Debtor may retain
and compensate the Consultants under Section 363. The initial
opposition strongly suggests that the Consultants are "professional
persons" who must be employed under 11 U.S.C. Section 327(a) and
compensated under 11 U.S.C. Section 330. It also requests that the
court "either deny the Motion in its entirety or set a briefing
schedule[.]"And it essentially requests injunctive relief insofar
as it asks the court to "order the Debtor to stop paying the
consultants who are the subject of the Motion pending the Court's
ruling on the Motion[.]"

NPC has apparently decided to retreat from its initial opposition.
Although NPC asks the court to reduce the Consultants' collective
monthly compensation by $10,000.00, as does the United States
trustee, it now states in its supplemental response that it will
defer to the court and the United States trustee on the issue of
whether the Consultants are "professional persons" under Section
327(a) of the Bankruptcy Code. NPC also states that it reserves the
right to revisit the Consultants' compensation, which it
characterizes as discretionary spending, in the context of plan
confirmation.

Judge Christopher D. Jaime of the United States Bankruptcy Court
for the Eastern District of California finds that the Consultants
are not "professional persons" under Section 327(a). The
Consultants do not -- and are not retained to -- administer,
invest, purchase, or sell the Debtor's assets. In fact, there is no
evidence that the Consultants have anything to do with the Debtor's
assets.

Inasmuch as the Consultants' services are critical to the Debtor's
ability to perform its core mission and they correlate with
internal tasks that an employee would otherwise perform but for the
Debtor's workforce reduction, the Consultants' services relate
directly to the type of work carried out by the Debtor, Judge Jaime
says. Moreover, that the Consultants were retained to provide these
services well before this bankruptcy case was filed further
demonstrates that the Debtor did not retain the Consultants for the
purpose of administering this chapter 11 case and that the
Consultants were retained instead for fundamental business purposes
unrelated to this case.

The Court held the Consultants lack discretion and autonomy to
exercise professional judgment in the administration of the estate
and the Debtor's affairs. As an initial matter, there is no
evidence that the Consultants are or will be involved in any aspect
of this bankruptcy case or estate administration. Inasmuch as the
Consultants interact only with the Debtor, to the extent they are
involved in this case their involvement is tangential and not
central, Judge Jaime notes.

The Consultants also lack discretion and autonomy to exercise their
professional judgment with regard to the Debtor's affairs. They
serve in an advisory capacity. They also monitor events, collect
and research information, meet with the Debtor and its members, and
make recommendations to the Debtor and its members based on the
foregoing. To the extent any of the Consultants lobby for the
Debtor or have contact with boards or elected officials on the
Debtor's behalf, they do so subject to the Debtor's direction and
control. In other words, the Debtor retains control of any message
the Consultants convey to the outside world for or on the Debtor's
behalf.

The only factor that possibly weighs in favor of characterizing the
Consultants as Section 327(a) "professional persons" is the sixth
factor. But even that is weak, and the factor is not controlling in
the overall analysis, the judge says.  Moreover, the court in
Brookstone found this factor "entirely unhelpful" because
"literally all business and service activities require `specialized
knowledge or skill' on the part of the service provider." This
court agrees. Additionally, the court must consider this factor in
the context of the BAP's statement in Blair that a professional
plays a "central" role in the administration of the bankruptcy
estate and proceedings. And as noted above, the other factors
overwhelmingly establish this is not the case here.

Based on these, the Court concludes that the Consultants are not
"professional persons" which means that the Debtor may retain and
compensate the Consultants in the ordinary course of its business
under Section 363(c) and without regard to Sections 327(a) and 330.
Alternatively, to the extent that authorization to retain and
compensate the Consultants is necessary under Section 363(b), the
Court grants such authorization.

The Debtor is also authorized to collectively compensate the
Consultants no more than $50,000 monthly. Any unused portion in a
particular one-month period may be rolled over to the following
month for future compensation. But in no event shall the
Consultants' collective compensation for a particular one-month
period exceed $50,000. Because the evidence before the court
supports the conclusion that the Debtor uses the Consultants to
perform its core mission and that the Debtor generates revenue by
performing its core mission, the Court views the Consultants'
compensation as critical to the reorganization process and not
discretionary spending as NPC suggests.

In the interests of transparency and disclosure, the following
protocols will also apply to any future consultant the Debtor may
elect to retain and compensate: (1) any newly-retained consultant
shall file a verified statement or declaration similar to the
declarations the Consultants filed in support of the Debtor's
motion; (2) parties in interest will have an opportunity to object
to a future proposed consultant's retention within fourteen (14)
days after a verified statement or declaration is filed; and (3)
the Debtor shall itemize payments to each Consultant on its monthly
operating reports.

Judge Jaime holds that retention and compensation of the
Consultants under Section 363 is a valid exercise by the Debtor of
its business judgment and in the best interest of creditors for at
least two reasons. First, the Consultants are critical to the
Debtor's ability to perform its core mission which is critical to
the Debtor's ability to generate the revenue it will need to fund a
chapter 11 plan and pay creditors. Second, the Debtor's use of the
Consultants in the capacity of as-needed employees reduces
operational costs which increases funds available to the Debtor to
pay creditors under a chapter 11 plan. The Debtor's business
judgment on these matters is entitled to substantial deference.

As a final note, Judge Jaime opines: "It is entirely inappropriate
for NPC -- as unsecured creditors and apparently the Debtor's
philosophical, political, and litigation nemeses -- to use these
bankruptcy proceedings to undermine the Debtor's business judgment
on matters that pertain to the Debtor's internal operations. In
that regard, NPC's decision to retreat from its initial opposition
is a wise one. Recall that at the inception of this case NPC
vehemently asserted that it expects full payment of its state court
judgment against the Debtor. Having made that assertion it would be
bad faith and an improper use of these bankruptcy proceedings for
NPC to then take a position that effectively deprives the Debtor of
critical resources the Debtor needs to perform its core mission,
generate revenue, and pay the judgment that NPC asserts the Debtor
must pay in full. However, given NPC's supplemental response, the
court need not reach this issue."

A full-text copy of Judge Jaime's Memorandum Decision dated January
18, 2022, is available at https://tinyurl.com/yr4w5p8k from
Leagle.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 is the Debtor's
bankruptcy counsel.  Manatt, Phelps & Phillips, LLP and Alcorn Law
Corporation serve as special counsel.


CALIFORNIA-NEVADA METHODIST: Pacifica Buying All Assets for $30MM
-----------------------------------------------------------------
Debtor California-Nevada Methodist Homes asks the U.S. Bankruptcy
Court for the Northern District of California to authorize the sale
of substantially all assets to Pacifica Companies, LLC, for $30
million, cash, subject to overbid.

For a substantial period of time, the Debtor has been sustaining
severe operating losses.  In the opinion of the Debtor and its
Chief Restructuring Officer, these substantial operating losses
cannot quickly and readily be reversed or rectified and it is
necessary that the Debtor expeditiously enter into a sale or merger
transaction with a highly qualified and financially sound entity.

On May 20, 2021, upon motion by the Debtor, the Court entered an
order authorizing the Debtor to employ B.C. Ziegler & Co., a
highly-qualified investment banking firm, to develop and implement
a sale or merger process.  Ziegler quickly went to work
orchestrating that process.  Ultimately, Pacifica, the Stalking
Horse Bidder, made what the Debtor determined to be the most
advantageous proposal.

Significantly, Pacifica conditioned the amount of its final, and
highest, proposal on the conduct of a "private sale" transaction by
the Debtor.  It indicated that, if there were to be a
court-supervised auction process at which it was designated as a
"stalking horse" bidder, the Pacifica offer would be reduced by
approximately $2 million and Pacifica would require a $1.5 million
"break-up fee."  

The Debtor and Pacifica subsequently executed a purchase and sale
agreement for Pacifica's purchase of substantially all of the
Debtor's Assets (such agreement as subsequently amended by Debtor
and Pacifica, "Original Purchase and Sale Agreement"), including
the Debtor's facilities located at (a) 1850 Alice St., Oakland, CA
94612, along with the CNMH Corporate Office Building located at 201
19th Street, Oakland, CA 94612 ("Lake Park"), and (b) 511 Gibson
Ave., Pacific Grove, CA 93950, along with the Pacific Grove Parking
Garage located at 26 Sinex Ave., Pacific Grove, CA 93950 ("Forest
Hill" and, together with Lake Park, "Facilities").  

On Nov. 23, 2021 the Court entered an Order Approving the Sale of
Substantially All of Debtor's Assets to Pacifica Companies, LLC
Free and Clear of Any Liens and Encumbrances.  On Nov. 29, 2021,
Pacifica terminated the Original Purchase and Sale Agreement.

After Pacifica's termination of the Original Purchase and Sale
Agreement, the Debtor determined in its business judgment to
conduct a competitive bid-and-sale process for the orderly sale of
substantially all Assets. After further arm's-length negotiations,
the Debtor and Pacifica, as the stalking horse bidder, entered into
that certain Purchase and Sale Agreement, which includes exhibits
and schedules, dated as of Dec. 17, 2021 ("Stalking Horse
Agreement").

The sale will be free and clear of any claims, liens, and
encumbrances in the Assets, with any such claims, liens, and
encumbrances to attach to the proceeds of the sale, subject to
certain exceptions as set forth in the Stalking Horse Agreement and
consistent with the Sale Procedures.

On Dec. 17, 2021, the Debtor filed its Debtor's Motion for Entry of
an Order (i) Approving Bidding Procedures in Connection with the
Sale of Substantially all of the Debtor's Assets; (ii) Approving
Procedures for the Assumption and Assignment of Executory Contracts
and Unexpired Leases; (iii) Approving Stalking Horse Bidder and
Break-up Fee; and (iv) Granting Related Relief.  On Jan. 14, 2022,
the Court entered an order granting the Sale Procedures Motion.
The Sale Procedures Order, among other things, approved Pacifica as
the stalking horse bidder for the purchase of the Assets, approved
procedures for the sale of the Assets through a competitive auction
process, and approved notice procedures concerning the assumption
and assignment of executory contracts and unexpired leases.

The Sale Procedures require, among other things, that parties
interested in bidding for the purchase of some or all of the Assets
submit a written purchase agreement signed by the bidder that
identifies which of the Assets the bidder wishes to purchase and
the terms on which the bidder is willing to acquire them, specifies
the unexpired leases and executory contracts the bidder would like
the Debtor to assume and assign to the bidder in addition to all
Assumed Residency Agreements, and requires that Bids include
certain other terms and conditions.  A Bid will only be a
Qualifying Bid if, among other things, it offers to purchase some
or all of the Assets at a price that meets or exceeds the sum of
(a) the amount Pacifica agreed to pay for those Assets in the
Stalking Horse Agreement, (b) the corresponding break-up fee for
those Assets, and (c) $250,000.  

The Sale Procedures permit the Debtor to sell the Assets to
Pacifica pursuant to the terms of the Stalking Horse Agreement if
the Debtor does not receive a Qualifying Bid from any other
Potential Bidder on or before Jan. 31, 2022.  If the Debtor does
receive such a Qualifying Bid by that date, the Debtor must hold
the Auction on Feb. 2, 2022, during which the Debtor may conclude
to seek to sell the Assets to one or more bidders at the Auction
and to designate one or more backup bidders.

Pursuant to the Bidding Procedures, in certain circumstances there
may be more than one Successful Bidder and/or Back-up Bidder for
the collective Assets, but no sale may be approved which would
result in Assets related to only one of the two Facilities being
sold.

The Debtor has executed various residency agreements with its
current and former Residents, many of which required the pertinent
Resident(s) to pay the Debtor an entrance fee and require the
Debtor to repay a portion of that entrance fee on the terms set
forth in the pertinent Residency Agreements and applicable laws.
The Sales Procedures require Pacifica, the Successful Bidder(s),
and Backup Bidder(s) to agree in their respective Purchase
Agreements to assume the Repayable Entrance Fee Liabilities
associated with any Assets they purchase.   

The Debtor has agreed that it will assume and assign the Residency
Agreements for each current resident of Lake Park to the Buyer for
Lake Park and will assume and assign the Residency Agreements for
each current resident of Forest Hill to the Buyer for Forest Hill.
The Sales Procedures require each Buyer to likewise agree to accept
the assignment to them of the Assumed Residency Agreements that
correspond to the Facility they are buying.  The Sale Procedures
also permit a Buyer to designate any additional unexpired leases
and executory contracts that the Buyer would like the Debtor to
assume and assign to that Buyer.

For the foregoing reasons, the Debtor respectfully requests that
the Court enters an order approving the Motion and granting such
other and further relief the Court may deem just and proper.

A copy of the Agreement is available at
https://tinyurl.com/2p9awefm from PacerMonitor.com free of charge.

The Purchaser:

         PACIFICA CO. LLC
         1775 Hancock Street, Suite 200
         San Diego, CA 92110
         Attn: Deepak Israni
         Telephone: (619) 296-9000
         Facsimile: (619) 296-9090
         E-mail: Disrani@pacificacompanies.com

                   About California-Nevada Methodist Homes

California-Nevada Methodist Homes -- http://www.cnmh.org/-- is a
California non-profit public benefit corporation that operates
nursing homes and long-term care facilities. It presently operates
two continuing care retirement communities, one known as Lake
Park,
in Oakland Calif., and the other, known as Forest Hill, in Pacific
Grove, Calif.

On March 16, 2021, California-Nevada Methodist Homes filed a
Chapter 11 petition (Bankr. N.D. Calif. Case No. 21-40363). The
Debtor estimated assets of $10 million to $50 million and
liabilities of $50 million to $100 million.

The Honorable Charles Novack is the case judge.

The Debtor tapped Hanson Bridgett LLP, led by Neal L. Wolf, Esq.,
as legal counsel; and Silverman Consulting and B.C. Ziegler and
Company as financial advisors. Stretto LLC is the claims agent.

The U.S. Trustee for Region 17 appointed an official committee to
represent unsecured creditors in the Chapter 11 case of
California-Nevada Methodist Homes. Perkins Coie, LLP serves as the
committee's legal counsel.



CARL MILLER: Seeks Cash Collateral Access
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Carl Miller Funeral Home, Inc. asks the U.S. Bankruptcy Court for
the District of New Jersey for authority to use cash collateral.

The Debtor's President and majority shareholder is Pamela M.
Dabney. The Debtor operates out of a commercial property owned by
Ms. Dabney, located at 831 Carl Miller Boulevard, Camden, New
Jersey 08104 which has a fair market value of about $1,000,000.

Dabney also owns another commercial property located at 219 Warwick
Road S., Lawnside, New Jersey 08045. The Debtor does not presently
operate out of the Lawnside Property, but intends to in the
future.

FMM Bushnell, LLC is the only purported secured creditor of the
Debtor. As of the Petition Date, FMM was due approximately
$495,000. Both the Debtor and Ms. Dabney are obligated on the debt
to FMM.

As security for the debt to FMM, FMM has first position mortgage
liens on both Ms. Dabney's Camden Property and her Lawnside
Property.

Pursuant to certain UCC Filings with the State of New Jersey, FMM
also has a purported security interest in, among other things, the
Debtor's accounts, money and all products and proceeds thereof.
However, FMM's UCC-1 lapsed pre-petition by virtue of FMM's failure
to timely file a continuation statement therefore. As such, it is
the Debtor's position that FMM’s security interest in any
purported cash collateral is void.

The Debtor asserts that in addition to FMM's disputed security
interest in, among other things, the Debtor's accounts, money and
all products and proceeds thereof, FMM also has undisputed first
position mortgage liens on both Dabney's Camden and Lawnside
Properties, which together have a value of about $2 million.

Thus FMM is adequately protected by the extensive equity cushion it
has from its mortgage liens on the Camden and Lawnside Properties.

A copy of the motion is available at https://bit.ly/3G5n34F from
PacerMonitor.com.

               About Carl Miller Funeral Home, Inc.

Carl Miller Funeral Home, Inc. sought protection under Chapter 11
of the U.S. Bankruptcy Code (Bankr. D. N.J. Case No. 22-10479) on
January 20, 2022. In the petition signed by Pamela M. Dabney,
shareholder and president, the Debtor disclosed up to $100,000 in
assets and up to $10 million in liabilities.

Jenny R. Kasen, Esq. at Kasen & Kasen, P.C. represents the Debtor
as counsel.


CELESTE GROUP: Case Summary & Four Unsecured Creditors
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Debtor: The Celeste Group LLC
        736 Quebec Place NW
        Washington, DC 20010

Business Description: The Celeste Group LLC is engaged in
                      activities related to real estate.

Chapter 11 Petition Date: January 27, 2022

Court: United States Bankruptcy Court
       District of Columbia

Case No.: 22-00011

Judge: Hon. Elizabeth L. Gunn

Debtor's Counsel: Alisha Gordon, Esq.
                  LAW OFFICES OF A GORDON, PC
                  11101 Connecticut Ave
                  NW Suite 450
                  Washington, DC 20036
                  Tel: (202) 509-4680
                  Fax: (301) 585-1868
                  Email: alisha@agordonatlaw.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Kim Cherry Burnett a CEO.

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

https://www.pacermonitor.com/view/EDJ4NAA/The_Celeste_Group_LLC__dcbke-22-00011__0001.0.pdf?mcid=tGE4TAMA


CHESAPEAKE ENERGY: District Court Won't Revive Epsilon Suit
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The case captioned EPSILON ENERGY USA, INC., Plaintiff, v.
CHESAPEAKE APPALACHIA, LLC, Defendant, Civil No. 1:21-CV-00658
(M.D. Pa.), is a diversity action arising from several contracts
between two oil and gas companies. The court dismissed the case on
September 22, 2021, finding that the well proposals on which
Plaintiff's complaint were based had expired. Plaintiff has moved
for partial reconsideration, arguing that the dismissal of the case
should have been limited to Plaintiff's claims for injunctive
relief and that Plaintiff's declaratory judgment claim should not
have been dismissed.

In a Memorandum dated January 18, 2022, Judge Jennifer P. Wilson of
the United States District Court for the Middle District of
Pennsylvania, denied the motion for reconsideration.

Epsilon argues the court committed a clear error of law when it
dismissed Epsilon's declaratory judgment claim. Epsilon asserts its
"request for declaratory relief in Count I was not dependent upon
the existence of a valid, current proposal to drill a particular
well" and that "the request for declaratory relief sets forth a
ripe controversy even if no proposal is pending." Epsilon further
argues that the court already ruled, in its May 14, 2021 opinion
denying Epsilon's motion for preliminary injunction, that Epsilon
may "pursue its claim for declaratory relief in the absence of any
breach of contract claim."

Epsilon's argument for reconsideration is belied by the plain
language of its amended complaint. Contrary to Epsilon's argument,
the amended complaint made clear, repeatedly, that its request for
declaratory relief was based on the specific wells proposed in this
case and not on the language of the JOAs pertaining to well
proposals generally, Judge Wilson notes. Most notably, the heading
of Count I labels the claim for relief "DECLARATORY JUDGMENT
(Epsilon's Right to Drill the Proposed Wells)." The text of the
declaratory judgment claim also indicates Epsilon's request for
declaratory judgment is based on the proposed Craige Wells.

Thus, while Epsilon is correct it could have proceeded with a
declaratory judgment claim based on the language of the JOAs
generally rather than the specific wells proposed in this case, the
claim that it actually raised sought declaratory relief only with
regard to the proposed wells, Judge Wilson holds. The court's
decision that the terms of the well proposals did not conform to
the timing requirements of the JOAs was therefore fatal both to
Epsilon's claims for injunctive relief and its claim for
declaratory relief. Because the wells proposals did not comply with
the JOAs, any declaratory relief that the court could issue with
respect to the proposals would amount to an advisory opinion.

The court's prior opinion denying the motion for preliminary
injunction is not to the contrary, the judge says. In that opinion,
the court considered and rejected a threshold argument made by
Chesapeake that Epsilon's declaratory judgment claim needed to be
dismissed because it was not tied to an independent substantive
claim. The court noted that the Declaratory Judgment Act does not
extend the jurisdiction of federal courts and that a party seeking
a declaratory judgment therefore "must establish that there is a
justiciable case or controversy giving rise to the declaratory
judgment claim." The court reasoned, however, that a plaintiff
seeking a declaratory judgment does not have to bring a substantive
claim for the court to have jurisdiction over the declaratory
judgment claim, as the standard instead is whether there exists "a
case or controversy between the parties that could give rise to a
coercive judgment action for which the court would have subject
matter jurisdiction." The court concluded that Epsilon's
declaratory judgment claim met that standard both because its
injunctive relief claim remained viable and because a hypothetical
breach of contract claim between the parties would still present a
justiciable case or controversy notwithstanding the Bankruptcy
Court's order for Epsilon to dismiss its breach of contract claim.

The court's opinion therefore addressed the narrow jurisdictional
issue of whether the dismissal of Epsilon's breach of contract
claim deprived the court of jurisdiction to hear Epsilon's
declaratory judgment claim. It did not address the scope of the
declaratory relief that Epsilon sought. And as Epsilon's amended
complaint makes clear, the scope of the declaratory judgment claim
was limited to a request for declaratory relief relating to the
proposed Craige Wells. In light of this limitation, dismissal of
the declaratory judgment claim was appropriate because the
proposals for the Craige Wells did not comply with the timing
requirements of the JOAs and there was therefore no basis for the
court to declare the parties' rights with respect to the proposed
Craige Wells, Judge Wilson holds.

Finally, the additional evidence provided by Epsilon that
Chesapeake has refused to cooperate with Epsilon's efforts to
secure drilling permits does not alter the court's conclusion. The
drilling permits that Epsilon seeks are related to renewed well
proposals and not to the May 26, 2021 well proposals at issue in
Epsilon's amended complaint. Thus, this evidence is not relevant to
the motion for reconsideration that is currently before the court,
Judge Wilson concludes.

A full-text copy of the decision is available at
https://tinyurl.com/2j9kjubr from Leagle.com.

                   About Chesapeake Energy Corporation

Chesapeake Energy Corporation (NASDAQ: CHK) engages in the
acquisition, exploration, and development of properties for the
production of oil, natural gas, and natural gas liquids (NGL) from
underground reservoirs in the United States. The company was
founded in 1989 and is headquartered in Oklahoma City, Oklahoma.

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

The Debtors tapped Kirkland & Ellis LLP as legal counsel, Jackson
Walker LLP as co-counsel and conflicts counsel, Alvarez & Marsal as
restructuring advisor, Rothschild & Co and Intrepid Financial
Partners as financial advisors, and Reevemark as communications
advisor. Epiq Global served as claims agent.

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

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

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

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

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

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

The Debtors obtained confirmation of their exit plan on January 16,
2021, and emerged from Chapter 11 the following month.


COMPENDIUM INTERNATIONAL: Case Summary & 20 Unsecured Creditors
---------------------------------------------------------------
Debtor: Compendium International, Inc.
        29171 Wood Canyon Rd
        Silverado, CA 92676

Business Description: Compendium International is a privately held
                      company in the construction industry.

Chapter 11 Petition Date: January 28, 2022

Court: United States Bankruptcy Court
       Central District of California

Case No.: 22-10142

Judge: Hon. Scott C. Clarkson

Debtor's Counsel: Michael Jones, Esq.
                  Sara Tidd, Esq.
                  M JONES & ASSOCIATES, PC
                  505 N Tustin Ave Ste 105
                  Santa Ana, CA 92705
                  Tel: 714-795-2346
                  Fax: 888-341-5213
                  Email: mike@mjonesoc.com

Total Assets: $5,999,007

Total Liabilities: $11,267,142

The petition was signed by Mohamood Entezar as president.

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

https://www.pacermonitor.com/view/M23BYTQ/Compendium_International_Inc__cacbke-22-10142__0001.0.pdf?mcid=tGE4TAMA


CONCORD INC: JM Cardinal Buying Pharmacy Assets for $1.34 Million
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Concord, Inc., asks the U.S. Bankruptcy Court for the Northern
District of Georgia to authorize the sale to JM Cardinal
Investments, Inc., for $1.34 million, plus the value of the
Debtor's inventory, of substantially all assets related to its four
remaining pharmacies located at the following addresses:

     a. 5555 Peachtree Dunwoody Rd., Suites G30 and G20, Atlanta,
GA 30342 ("Medical Quarters");

     b. 550 Peachtree St., NE, Suite 1450, Atlanta, GA 30308
("Crawford Long");

      c. 2500 Hospital Blvd., Suite 300, Roswell, GA 30076 ("North
Fulton"); and

      d. 575 Professional Drive, Suite 170, Lawrenceville, GA 30046
("Lawrenceville").

The Debtor is behind on post-petition rent at all but one location
(Suite G20 at Medical Quarters with Summers) and asserts that it is
in the best interest of the estate to close as quickly as possible.
All leases but the Summers lease and the Crawford Long lease have.
As a result, the Debtor believes it is prudent to sell the assets
on an expedited basis. The Debtor's business broker, Sean Duffy,
has informed Debtor that the purchase price is fair market value.


Pursuant to the Asset Purchase Agreement, the Debtor is selling
substantially all of the assets associated with the Pharmacies,
including store furniture, fixtures, inventory, and patient files.
In exchange, Cardinal is paying the Debtor $1.34 million plus the
value of the Debtor's inventory, as more particularly described in
the APA. Given the exigencies of time associated with the sale of
the Purchased Assets, the Debtor believes that its decision to
enter into the Asset Purchase Agreement is a sound business
justification for granting the Motion that would be in best
interests of creditors and the Debtor's estate. Integrity Pharmacy
Consultants has earned a 5% commission on the gross sales price
related to the sale.  

Upon information and belief, Iberiabank, a division of First
Horizon Bank, has a first priority security interest in the assets
of the Debtor, including the FF&E. McKesson Corp. holds a second
priority security interest in the assets of the Debtor. Iberia has
filed a secured proof of claim in the amount of $1,064,553.01; and
McKesson has filed a secured proof of claim in the amount of
$1,799,487.55; therefore, there is no equity for any other lender's
security interest to attach.  

The Debtor contemplate a private sale, but has not agreed to limit
their solicitations of competitive offers or otherwise limit the
shopping of the assets to be sold. As a practical matter, given the
time limitation, it does not intend to pursue other bidders. The
Debtor has been negotiating with two potential purchasers for over
a month prior to the filing of this Motion and ultimately chose the
highest and best offer.  

The Purchaser and Debtor endeavor to close by Jan. 31, 2022. The
APA provides that Closing will occur within five business days of
entry of an order approving the sale to the Purchaser. The APA
requires a good faith deposit of $100,000, which the Purchaser has
wired to the Debtor's counsel's escrow account.    

The Debtor believes that the assumption and assignment of the
leases with CPI and Summers is both warranted and appropriate and,
thus, should be approved.

Pursuant to sections 105 and 363 of the Bankruptcy Code and Rules
2002, 6004, 6006, 9006, and 9008 of the Bankruptcy Rules, for entry
of orders, which shall, among other things, (a) schedule the Sale
hearing; (b) provide for the notice and service associated with the
Sale Hearing, (c) approve the sale of the Purchased Assets free and
clear of Liens, and assumption and/or assignment of the real
property leases with Summer and CPI to the Purchaser; and (d)
direct that the sale proceeds be escrowed.

The Debtor requests that the Court holds a hearing as soon as
possible.

Finally, the Debtor asks that the Sale Order be effective
immediately by providing that the 14-day stays applicable under
Rules 6004(h) and 6006(d) of the Bankruptcy Rules be waived.

A copy of the Agreement is available at
https://tinyurl.com/ydrh7w2n from PacerMonitor.com free of charge.

                         About Concord Inc.

Concord Inc. filed its voluntary petition for relief under Chapter
11 of the Bankruptcy Code (Bankr. N.D. Ga. Case No. 21-52482) on
March 26, 2021, disclosing as much as $10 million in both assets
and liabilities.  Judge Paul Baisier oversees the case.  

The Debtor tapped Will B. Geer, Esq., at Wiggam & Geer, LLC as
legal counsel and CliftonLarsonAllen, LLP as accountant.
  
First Horizon Bank, as lender, is represented by Baker, Donelson,
Bearman, Caldwell and Berkowitz, P.C.



CONUMA RESOURCES: Moody's Cuts CFR to Caa1 & Alters Outlook to Neg.
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Moody's Investors Service downgraded Conuma Resources Limited's
corporate family rating to Caa1 from B3, its probability of default
rating to Caa1-PD from B3-PD and its senior secured notes rating to
B3 from B2. The outlook was changed to negative from stable.

"The downgrade of Conuma's ratings and negative outlook reflects
the company's weak liquidity position and potential refinancing
challenges, with its credit facility due in October of this year
and notes in May 2023" said Jamie Koutsoukis, Moody's analyst.

Downgrades:

Issuer: Conuma Resources Limited

Corporate Family Rating, Downgraded to Caa1 from B3

Probability of Default Rating, Downgraded to Caa1-PD from B3-PD

Senior Secured Regular Bond/Debenture, Downgraded to B3 (LGD3)
from B2 (LGD3)

Withdrawals:

Issuer: Conuma Resources Limited

Speculative Grade Liquidity Rating, Withdrawn , previously rated
SGL-4

Outlook Actions:

Issuer: Conuma Resources Limited

Outlook, Changed To Negative From Stable

RATINGS RATIONALE

Conuma's credit profile (Caa1 corporate family rating) is
constrained by 1) weak liquidity with near term refinancing risk,
2) material free cash flow sensitivity to price (about $40 million
per $10 change in met coal price expected in 2022), 3) little
financial flexibility because of aggressive financial management
together with operational underperformance, 4) execution risk of
increasing production from 3 million tonnes back to 4 million
tonnes in 2022 and new pit development, and 5) a relatively small
production base (3 million tonnes for the twelve months ending
September 2021) of one product (met coal) at three coal mines in
one area of northern British Columbia. Conuma benefits from 1) a
favorable mining jurisdiction (Canada), and 2) its location near
rail and port infrastructure, allowing it to easily sell on the
seaborne market.

Conuma's financial performance has improved year to date 2021 when
compared to 2020 because of higher realized prices, however low
coal production and increased capital spending has left the company
with limited liquidity. Conuma's adjusted EBITDA has increased to
$85 million for the twelve months ending September 2021 compared to
$1 million in 2020, but still remains about 70% lower than 2019
EBITDA of $268 million. Moody's expects Conuma's operating results
to continue to improve through 2022 as the company benefits from
strong metallurgical coal pricing and expected higher production.

In October 2020 Conuma closed a CAD120 million credit facility (the
Large Employer Emergency Financing Facility "LEEFF Facility") with
Canada Enterprise Emergency Funding Corporation, a federal
government agency. The company has fully drawn on this facility.

Conuma has weak liquidity. It does not have available external
sources of liquidity and as a result, the company will be reliant
on cash flow from operations to manage its short-term working
capital needs. Conuma is almost fully drawn on its $25 million
revolver ($0.5 million avaiable) that matures in October 2022
(unrated) and has $157.5 million of notes that mature in May 2023.
Conuma is reliant on its ability to manage working capital and
capital expenditure flows to ensure it does not become illiquid in
the near term. Moody's expects Conuma will remain in compliance
with its bank facility covenants, however has limited cushion..

The negative outlook reflects that Conuma will need to address its
material liquidity issues, including the refinancing of its credit
facility which matures in October 2022 and its notes in May 2023.

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

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

The ratings could be downgraded if Moody's believes Conuma will be
unable to address its liquidity issues.

The ratings could be upgraded if Conuma refinances both its October
2022 and May 2023 debt maturities and is expected to generate
positive free cash flow and maintain leverage below 4x (4.6x at
Q3/21).

The principal methodology used in these ratings was Mining
published in October 2021.

Conuma Resources Limited is a producer and exporter of premium
seaborne metallurgical coal from the Peace River Coalfield in
British Columbia. The company has three surface mines (Willow
Creek, Brule and Wolverine) which produce premium hard coking coal
(HCC), mid-vol metallurgical coal and ultra low-vol pulverized coal
injection (PCI). Production in 2020 was 4 million tonnes and
revenues were CAD527 million.


CRECHALE PROPERTIES: Schmidt Buying Hattiesburg Property for $135K
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Crechale Properties, LLC, asks the U.S. Bankruptcy Court for the
Southern District of Mississippi to authorize the sale of the real
property located at 24 Oak Hollow, in Hattiesburg, Mississippi
39402, Tax Parcel No. 1063-23-106.000, to Brett Schmidt for
$135,000, free and clear of all liens, claims, encumbrances and
other interests.

On Sept. 7, 2021, the Debtor filed its Plan of Reorganization and
Disclosure Statement in which it stated in intended to market a
number of properties for sale.  Since that time, the Debtor has
received an offer from the Buyer to purchase the Property for
$135,000, pursuant to their Contract.

The Property is subject to the first position lien of First Bank.
The purchase price is sufficient to satisfy First Bank's lien in
full.

Consideration of the factors weighs in favor of authorizing the
sale. The sale price of the Property is reasonable for comparable
properties in the area.  The Debtor's creditors will be given
adequate notice of the sale, and there are no insiders who will
benefit from the sale.  The Debtor asks the Court to order the
liens of First Bank attach to the net sales proceeds from the
sale.

The Debtor requests the Court to declare that it be authorized to
execute and deliver to Buyer and all conveyance and transfer
documents, which will be construed and constitute for any and all
purposes a full and complete conveyance  marketable title in and to
the Property.

Considering the exigencies, the Debtor requests the Court to find
good cause exists to authorize the consummation of the sale without
subjecting the order to a stay of execution, as permitted under
Rules 7062 and 6004(h) of the Federal Rules of Bankruptcy
Procedure.

A copy of the Contract is available at https://tinyurl.com/2p9et459
from PacerMonitor.com free of charge.

                      About Crechale Properties

Crechale Properties, LLC is a Hattiesburg, Miss.-based company
engaged in the operation of apartment buildings.

Crechale Properties filed its voluntary petition for Chapter 11
protection (Bankr. S.D. Miss. Case No. 21-50079) on Jan. 21, 2021,
listing up to $10 million in assets and up to $50 million in
liabilities.  Elizabeth Crechale, manager of Crechale Properties,
signed the petition.

Judge Katharine M. Samson presides over the case.

W. Jarrett Little, Esq., at Lentz & Little, PA serves as the
Debtor's legal counsel.



CYTODYN INC: Board Terminates Nader Pourhassan as President, CEO
----------------------------------------------------------------
The Board of Directors of CytoDyn Inc. terminated the employment of
the Company's President and Chief Executive Officer, Nader Z.
Pourhassan, Ph.D., and removed him as an officer of the Company.
Under the terms of his employment agreement, Dr. Pourhassan was
also deemed to resign, without any further action or notice, from
all positions held with the Company and its subsidiaries,
including, without limitation, as a member of the Board.

A committee of three Board members has been appointed to initiate
the search for a new permanent CEO, with a focus on identifying a
candidate possessing the requisite pharmaceutical industry
experience to further the Company's efforts to achieve regulatory
approval and commercialization of leronlimab.

Also on Jan. 24, 2022, the Board elected Antonio Migliarese interim
President of the Company.  He will continue in his positions as
chief financial officer, corporate secretary and treasurer of the
Company.

Mr. Migliarese, age 38, was elected as the Company's chief
financial officer on May 18, 2021.  He has held various positions
with increasing responsibilities since joining the Company as its
Financial Reporting Manager on Jan. 16, 2020, including vice
president, corporate controller, from Jan. 16, 2020 until May 17,
2021.  Prior to joining the Company, Mr. Migliarese was the
controller for Domaine Serene Vineyards and Winery, Inc. from 2018
to 2020, corporate controller for Lightspeed Technologies, Inc., an
R&D company and supplier of high-tech audio and video solutions to
schools and similar organizations, from 2015 to 2018, and CFO of
American Cannabis Company, Inc. (OTCQB: AMMJ), from November 2014
until January 2016.  Mr. Migliarese is a Certified Public
Accountant and began his career in the assurance group of
PricewaterhouseCoopers (PwC).  Mr. Migliarese's compensation will
continue as provided in his Employment Agreement with the Company
dated as of May 18, 2021.

                 Tanya Urbach Elected as Director

On Jan. 25, 2022, the Board elected Tanya Durkee Urbach, an
independent director, as Chairman of the Board upon the resignation
of Scott A. Kelly, M.D., from that position.  Dr. Kelly will
continue as a director of the Company and as its chief medical
officer.  Ms. Urbach is currently Partner/Head of Family Office for
Eagle Bay Advisors, which provides family office and investment
advisory services, and also provides corporate governance and
corporate finance advice to Dynepic, Inc., which provides an
integrated platform to power immersive training programs for
companies and U.S. military forces.  From November 2020 through
March 31, 2021, Ms. Urbach was a sole practitioner advising
broker-dealers, investment advisers and their professionals.  From
January 2019 through October 2020, she was a shareholder at the law
firm Markun, Zusman, Freniere & Compton in Portland, Oregon.  She
served as general counsel for Paulson Investment Company, LLC, a
registered broker-dealer that provides investment banking services
to the Company from time to time, from July 2015 until January
2019, providing advice regarding corporate governance, securities
regulatory compliance, corporate finance, and other legal and
securities-related issues.  Ms. Urbach brings to the Board
extensive training and expertise in the conduct of securities
offerings, securities litigation, corporate finance and business
growth, corporate governance, and other corporate business and
legal issues.

                        About CytoDyn Inc.

Headquartered in Vancouver, Washington, CytoDyn Inc. --
http://www.cytodyn.com-- is a late-stage biotechnology company
focused on the clinical development and potential commercialization
of leronlimab (PRO 140), a CCR5 antagonist to treat HIV infection,
with the potential for multiple therapeutic indications.

Cytodyn reported a net loss of $154.67 million for the year ended
May 31, 2021, compared to a net loss of $124.40 million for the
year ended May 31, 2020.  As of Nov. 30, 2021, the Company had
$103.70 million in total assets, $116.40 million in total
liabilities, and a total stockholders' deficit of $12.70 million.

Birmingham, Alabama-based Warren Averett, LLC, the Company's
auditor since 2007, issued a "going concern" qualification in its
report dated July 30, 2021, citing that the Company incurred a net
loss of approximately $154,674,000 for the year ended May 31, 2021
and has an accumulated deficit of approximately $511,294,000
through May 31, 2021, which raises substantial doubt about its
ability to continue as a going concern.


CYTODYN INC: Reports Unregistered Sales of Equity Securities
------------------------------------------------------------
CytoDyn Inc. provided disclosure with the Securities and Exchange
Commission under Form 8-K (Item 3.02) because, as of Jan. 19, 2022,
its unregistered sales of equity securities, in the aggregate,
exceeded 1% of the shares of its common stock, par value $0.001 per
share, outstanding as of Jan. 10, 2022, the date of its last
report.

             Exchange of Convertible Promissory Note
                    for Shares of Common Stock

On Jan. 19, 2022, the Company and the holder of its secured
convertible promissory note issued April 2, 2021, in partial
satisfaction of the January maximum redemption amount, entered into
an exchange agreement pursuant to which the April 2 Note was
partitioned into a new note with a principal amount of $2.5
million. The outstanding balance of the April 2 Note was reduced by
the January 19 Partitioned Note.  The Company and the investor
exchanged the January 19 Partitioned Note for approximately 5.4
million shares of common stock.

          Private Placement of Common Stock and Warrants

On Jan. 13, 2022, the Company issued in a private placement to
three accredited investors a total of 1,300,000 shares of common
stock, together with warrants to purchase a total of 390,000 shares
of common stock at an exercise price of $1.00 per share.  The
warrants have a five-year term and are immediately exercisable.
The securities were issued with a combined purchase price of $1.00
per fixed combination of one share of common stock and three-tenths
of one warrant to purchase one share of common stock, for total
gross proceeds to the Company of $1,300,000.  In connection with
and as additional consideration for the purchases by two related
investors, the Company agreed to issue an additional 281,820 shares
of common stock, effectively lowering the purchase price of
2,818,180 shares plus 704,544 warrants previously purchased by the
investors from $1.10 to $1.00 per unit, and to also reduce the
exercise price of the 704,544 warrants from $1.10 to $1.00 per
share.  In connection with and as additional consideration for the
purchase by the third investor, the Company agreed: (i) to issue an
additional 163,636 shares of common stock, effectively lowering the
purchase price of 1,200,000 shares plus 300,000 warrants previously
purchased by the investor from $1.25 to $1.10 per unit, and to also
reduce the exercise price of the 300,000 warrants from $1.25 to
$1.10 per share; and (ii) to issue an additional 22,500 shares of
common stock, effectively lowering the purchase price of 225,000
shares plus 56,250 warrants from $1.10 to $1.00 per unit, and to
also reduce the exercise price of the 56,250 warrants from $1.10 to
$1.00 per share.

The representations, warranties and covenants contained in the
subscription agreements governing the purchases were made solely
for the benefit of the parties to the subscription agreements.  In
addition, such representations, warranties and covenants (i) are
intended as a way of allocating the risk between the parties to the
subscription agreements and not as statements of fact and (ii) may
apply standards of materiality in a way that is different from what
may be viewed as material by stockholders of, or other investors
in, the Company.  Stockholders should not rely on the
representations, warranties and covenants in the form of
subscription agreement as characterizations of the actual state of
facts or condition of the Company or any of its subsidiaries or
affiliates as of the date of execution of an agreement with an
investor or any previous or subsequent date.

The Company relied on the exemption provided by Rule 506 of
Regulation D and Section 4(a)(2) of the Securities Act in
connection with the foregoing transactions.

                           About CytoDyn Inc.

Headquartered in Vancouver, Washington, CytoDyn Inc. --
http://www.cytodyn.com-- is a late-stage biotechnology company
focused on the clinical development and potential commercialization
of leronlimab (PRO 140), a CCR5 antagonist to treat HIV infection,
with the potential for multiple therapeutic indications.

Cytodyn reported a net loss of $154.67 million for the year ended
May 31, 2021, compared to a net loss of $124.40 million for the
year ended May 31, 2020.  As of Aug. 31, 2021, the Company had
$104.97 million in total assets, $130.16 million in total
liabilities, and a total stockholders' deficit of $25.19 million.

Birmingham, Alabama-based Warren Averett, LLC, the Company's
auditor since 2007, issued a "going concern" qualification in its
report dated July 30, 2021, citing that the Company incurred a net
loss of approximately $154,674,000 for the year ended May 31, 2021
and has an accumulated deficit of approximately $511,294,000
through May 31, 2021, which raises substantial doubt about its
ability to continue as a going concern.


DARREN MARTIN: Seeks to Hire Crowder Accounting as Accountant
-------------------------------------------------------------
Darren Martin, Inc. seeks approval from the U.S. Bankruptcy Court
for the Northern District of Georgia to hire Crowder Accounting LLC
as its accountant.

The firm will prepare the Debtor's tax returns and provide other
accounting needs during the bankruptcy case.

The firm normally charges an hourly fee of $200 per hour for tax
preparation, $500 per hour for audits and representation before the
IRS, $70 per hour for bookkeeping, and $600 per hour for expert
testimony.

Crowder is a "disinterested person," as defined in Bankruptcy Code
section 101(14), according to court filings.

The firm can be reached through:

     Ken J. Crowder, EA
     Crowder Accounting LLC
     1600 Heritage Landing, Suite 113
     St. Charles, MO
     Phone: 636-926-7346
     Email: Ken@taxmanken.com

         About Darren Martin Inc.

Darren Martin, Inc. filed a voluntary petition for Chapter 11
protection (Bankr. N.D. Ga. Case No. 21-55682) on July 30, 2021,
listing as much as $1 million in both assets and liabilities.
Darren Martin, chief executive officer, signed the petition.

Judge Paul Baisier oversees the case.

Jones & Walden, LLC serves as the Debtor's legal counsel while
Viking CPA Group serves as the accountant.


DAVID GARY JOHNSON: Selling Homestead in San Antonio for $495K
--------------------------------------------------------------
David Gary Johnson and Ester Gonzalez Johnson ask the U.S.
Bankruptcy Court for the Western District of Texas to authorize the
sale of their real property located at 311 W. Rosewood, in San
Antonio, Bexar County, Texas, to 7311 Bennett Ave 78752 an Ind.
Series of Varela Properties LLC for $495,000, subject to higher and
better offers.

The Debtors own the property. The property is the Debtors'
homestead and subject to a purchase money lien and a federal tax
lien.  The Debtors will be unable to propose any chapter 11 plan of
reorganization that would satisfy the demands of the secured
parties in the case.  It is their position that selling the
property would yield a sales price sufficient to pay a significant
amount of the IRS claim in the case. As such, selling a portion of
the assets as proposed herein is a good business decision.

The Debtors estimate the value of the real property to be
approximately $475,000.  They seek to sell the property "as is" to
the Proposed Buyer, or the highest bidder.  Any comparable offers
or competing bid will be considered by the Court at the hearing for
the Motion.  A copy of the Motion has been forwarded to all
interested parties in accordance with Local Rule 9014 and all third
parties that have requested notice of the sale of bankruptcy estate
assets.

The Debtors believe there will be no tax consequences as a result
of the sale.

The Property is subject to a security interest held by PNC Bank,
National Association in the amount of $140,872.39.  The real
property proposed to be sold is subject to a security interest held
by Internal Revenue Service in the amount of $610,119.11.  Finally,
Bexar County has a security interest exist for real property taxes
in the amount of $8,531.10.  With the exception of the IRS secured
claim, all secured claims will be satisfied in full from the
proceeds of the sale.

The Debtors estimate the following costs to be associated with the
sale ($29,700 in total): (i) Brokers Commissions - ; (ii) Exquisite
Properties, LLC - $ 14,850; and (iii) GSAR, LLC - $14,850. It is
the Debtors position that a sale in this manner is in the best
interest of the estate and will net the estate the sufficient
proceeds to pay off all creditors in full.

The Debtors pray the Court enters an Order allowing and approving
the sale as set forth and authorizing the Debtors to execute the
documents necessary to effectuate the sale of the property and for
any such further relief to which the Debtors maybe justly entitled.


A copy of the Agreement is available at
https://tinyurl.com/ynmch4hf from PacerMonitor.com free of charge.

David Gary Johnson and Ester Gonzalez Johnson sought Chapter 11
protection (Bankr. W.D. Tex. Case No. 21-50470) on April 20, 2021.
The Debtors tapped Morris White, Esq., as counsel.



DGS REALTY: Seeks to Continue Using Cash Collateral Thru Feb 28
---------------------------------------------------------------
DGS Realty, LLC asks the U.S. Bankruptcy Court for the District of
New Hampshire for authority to use cash collateral and provide
adequate protection.

The Debtor requires the use of cash collateral to pay its secured
lien payments and bills as they come due.

The Debtor seeks to use the proceeds of its accounts, rent and
other cash collateral to pay the mortgage, costs and expenses
listed as estimated in the budget for the period beginning January
24 and ending on February 28, 2022.

PHH Mortgage Services has asserted a secured lien on the Debtor's
real estate located at 74 Regional Drive and 72 Regional Drive,
Concord, New Hampshire.  PHH Mortgage is the servicer for U.S. Bank
National Trust Association, as Trustee for Lehman Brothers Small
Balance Commercial Mortgage Pass-Through Certificates, Series
2006-3.

At this time, the Debtor believes PHH Mortgage holds a first
priority lien on the pre-petition cash collateral.

On the Petition date, the cash collateral consisted of
approximately $85,277 in the bank account, and the real estate
valued at $1,900,000.

As adequate protection, the Debtor proposes granting PHH Mortgage a
replacement lien on the estate's post-petition accounts receivable
and the cash proceeds thereof. The proposed replacement lien shall
have the same priority, validity, and enforceability as such
existing liens on the Pre-Petition Cash Collateral, but will only
be recognized to the extent of the diminution in value, if any, of
the Pre-Petition Cash Collateral resulting from the Debtor's use of
cash collateral during the Budget Period.

The Debtor's budget demonstrates that it will generate sufficient
positive cash flow from its operations to meet all of its
post-petition operating expenses, pay its secured lien payments,
and generate surplus cash.

A copy of the motion is available at https://bit.ly/3s0hT4N from
PacerMonitor.com.

                        About DGS Realty

Based in Concord, New Hampshire, DGS Realty, LLC, is a real estate
limited liability company. Formed around May 10, 2017, the company
is owned by David H. Booth, Manager, Stephen W. Booth, and Gregory
A. Booth, each having a 1/3 interest.  The company is an affiliate
of Walter H. Booth Clause 4 Trust, which sought bankruptcy
protection (Bankr. D.N.H. Case No. 16-11598) on Nov. 16, 2016.

DGS Realty filed a Chapter 11 petition (Bankr. D.N.H. Case No.
18-10024) on Jan. 11, 2018.  In the petition signed by David H.
Booth, the Manager, the Debtor estimated assets and debts between
$1 million and $10 million.  Representing the Debtor is Eleanor Wm
Dahar, Esq., at Victor W. Dahar Professional Association.



DOUBLE D GROUP: Burnette Buying Las Vegas Property for $2.9 Million
-------------------------------------------------------------------
The Double D Group, LLC, asks the U.S. Bankruptcy Court for the
District of Nevada to authorize the sale of the real property
located at 627 South 10th Street, in Las Vegas, Nevada 89101, to
John Burnette or his nominees or assignees for $2.9 million.

With its Plan no longer viable, the Debtor turned to the final
option available to it which was a sale of the Property.  On Oct.
29, 2021, only days after the Plan was withdrawn, the Debtor sought
to employ JWMRS as broker to sell the Property.

On Nov. 3, 2021, New Providence Capital ("NPC") filed its renewed
motion for stay relief seeking to obtain relief from the automatic
stay to move forward with a foreclosure proceeding.  Despite the
Debtor's and Design Builder's oppositions, the Court granted the
stay relief motion but refused to waive the fourteen day stay
applicable to the order.

On Dec. 28, 2021, the Court signed and entered the order lifting
the automatic stay.  The 14-day stay terminated on Jan. 11, 2022.

Based upon representations by NPC, a foreclosure could occur by
Feb. 11, 2022, at the earliest.  During this time, on Nov. 3, 2021,
Design Builders sought appointment of a chapter 11 trustee for
various reasons set forth in the briefing.  The Debtor and NPC
opposed the relief sought by Design Builders.

The Court set an order to show cause on the Design Builder's motion
as to why the case should not be converted, dismissed or a trustee
appointed.  That hearing has been continued and has not been reset
at this time.

On Dec. 17, 2021, the United States Trustee filed a motion to
dismiss or convert the Debtor's case based upon an allegation of
continuing loss and an inability to "rehabilitate" the Debtor's
operations.  Parties have opposed the UST's motion and it is
currently set for hearing on Jan. 18, 2021.

Despite the lack of an employed broker, the Debtor has worked
ceaselessly to market, show, and obtain sale offers for the
property.  To that end, the Debtor has obtained a signed letter of
intent from Burnette which proposes to purchase the property for
$2.9 million.  

Upon execution of a purchase agreement, Burnette will place an
earnest money deposit of $100,000 which will be non-refundable upon
removal of any contingencies.   The Debtor will deliver certain
documentation to Burnette after which the Buyer will have a 30-day
due diligence period during which the Deposit will be refundable.

Burnette will have 30 days after the later of (i) the expiration of
the Contingency Period and (ii) the signing of an order by the
Court approving the sale.  The Burnette LOI obligates the Debtor to
pay a commission of $100,000 to Northcap Commercial.

The Debtor asserts that the proposed sale of assets free and clear
can be approved because the proceeds of the sale are sufficient to
pay its senior secured creditor in full and to set aside sufficient
funds to pay other secured creditors substantial funds.   

The Debtor believes that an auction process may produce additional
offers in excess of the Burnette LOI and has in fact received
multiple LOIs regarding the Property.

The Debtor has worked with NPC and Design Builders to bring the
offer to the Court in order to effectuate a sale.  It is informed
that Design Builders supports the sale and is amenable to allowing
the Debtor to run a sale process for the Property.

As of Oct. 25, 2021, NPC asserts a claim in the amount of
$2,620,211.11 based upon its most the renewed stay relief motion.
The Debtor estimates that all mechanic's lien holder claims total
$1,689,424.  Clark County Treasurer has filed a claim for
$1,654.68.  No monies will be paid to any insider of the Debtor.

The Debtor submits that a waiver of the stay under Bankruptcy Rules
6004(h) is appropriate and justified for the Sale Order in light of
the Burnette's requirement for the sale to close quickly, the
amount of proceeds which will pay at least the senior secured
creditor in full.  As such, and in the absence of any objection,
the stay should be waived, and Debtor should be authorized to
consummate the sale as expeditiously as possible.

A hearing on the Motion is set for Feb. 15, 2022, at 9:30 a.m.

A copy of the Letter of Intent is available at
https://tinyurl.com/ycks74kn from PacerMonitor.com free of charge.

                     About The Double D Group

The Double D Group, LLC sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Nev. Case No. 21-10343) on Jan. 26,
2021, listing as much as $10 million in both assets and
liabilities.  Jose Pihardo, the managing member, signed the
petition.   Judge Natalie M. Cox oversees the case.  Fennemore
Craig, P.C., is the Debtor's legal counsel.



DUNBAR PLAZA: Laxmi Hotel Buying Dunbar Property for $1.8 Million
-----------------------------------------------------------------
Dunbar Plaza, Inc., asks the U.S. Bankruptcy Court for the Southern
District of West Virginia to authorize the sale of the real estate
located at 1007 10th Street, in Dunbar, West Virginia, together
with the appurtenances, personal property, and fixtures thereto, to
Laxmi Hotel Group, LLC, for $1.8 million.

The 10th Street Property is titled in the name of the Debtor as
more specifically described in a Deed of Trust executed by the
Debtor to Putnam County Bank.  The real estate lien held by Putnam
County Bank secures the indebtedness of the Debtor in the
approximate amount of $2.1 million.  The personal property, having
an estimated value of $150,000 is not subject to the lien of Putnam
County Bank and those proceeds will be escrowed pending further
Order of the Court.

The Debtor seeks authority to sell the 10th Street property free
and clear of all liens and encumbrances and interests because
Putnam County Bank has consented to the sale free and clear of its
lien.

The actions of Debtor and/or its approved real estate agent/broker,
Issac Noyes Smith, V, of RealCorp, Inc., in regard to the manner in
which the property was marketed and/or sold constitute substantial
and/or appropriate due diligence, as the property was listed in the
month of October 2021, and listed on the RealCorp, Inc. website, as
well as reputable commercial real estate listing websites, Costar,
Loopnet, and Crexi.

The hotel/motel that is situate on the real estate to be sold has
been closed for nearly two years and is in a somewhat dilapidated
condition, and the offer presented by the Buyer is the highest and
best offer which as been received by the Debtor and said offer is,
in fact, more than $300,000 greater than any prior offers received.
The sale is non-collusive, fair and reasonable, and the
consideration to be paid is fair and adequate and constitutes
reasonable equivalent value under the governing Bankruptcy Code
provisions.

The purchase price will be distributed as follows:

     a.) $150,000 which represents the value of the unsecured
personal property being transferred in the sale, will be held by
the Debtor in escrow its DIP Account and/or a separate and distinct
account to the extent possible, and will be distributed to
unsecured creditors via a forthcoming Chapter 11 Liquidation Plan,
or in the alternative, pursuant to a the terms of a forthcoming
Motion for Disbursement and corresponding Order;

     b.) $108,000 which represents a 6% brokerage/agent fee will be
split evenly between the Debtor's broker/agent Issac Noyes Smith,
V, and Sellers broker/agent Curtis Baker of S-Car Properties, LLC;

     c.) $14,900 will be paid to the US. Trustee's Office pursuant
to the percentage fee of any such sale payable to said entity
required by the governing rule and/or statute;

     d.) All unpaid real and personal property taxes owed by the
Debtor at time of closing, said taxes currently estimated to be
$44,000, will be paid over to the Sheriff-Treasurer of Kanawha
County, West Virginia; and

     e.) The remaining sale proceeds, after deduction of the
amounts along with deductions for any necessary and/or reasonable
closing fees agreeable to security creditor Putnam County Bank,
will be disbursed to Putnam County Bank in satisfaction of their
security claim attached to the property being sold.

Putnam County Bank has been consulted and/or informed of all
information and/or actions of the Debtor, be said actions
previously taken and/or to be taken in the future in regard to the
requested sale, and said secured creditor acquiesces and/or
consents to the subject sale and all information set forth.

The interest of the estate and its creditors are best served by
selling the 10th Street property for fair consideration in order to
liquidate the asset and to ensure that creditors receive funds to
which they are properly entitled.

A copy of the Agreement is available at
https://tinyurl.com/2p9x8urn from PacerMonitor.com free of charge.

                      About Dunbar Plaza Inc.

Dunbar, W.Va.-based Dunbar Plaza, Inc. filed a petition for
Chapter
11 protection (Bankr. S.D. W.Va. Case No. 21-20221) on Sept. 23,
2021, listing as much as $10 million in both assets and
liabilities.  Carl Higginbotham, president of Dunbar Plaza, signed
the petition.  

Judge B. Mckay Mignault oversees the case.  

Joseph W. Caldwell, Esq., at Caldwell & Riffee, PLLC is the
Debtor's lead bankruptcy counsel.  Matthew M. Johnson, Esq., a
practicing attorney in Charleston, W.Va., serves as Mr. Caldwell's
co-counsel.



DUNBAR PLAZA: Seeks Expedited Hearing on Sale of Dunbar Property
----------------------------------------------------------------
Dunbar Plaza, Inc., asks the U.S. Bankruptcy Court for the Southern
District of West Virginia to shorten notice period and for
expedited hearing on proposed sale of the real estate located at
1007 10th Street, in Dunbar, West Virginia, together with the
appurtenances, personal property and fixtures thereto, to Laxmi
Hotel Group, LLC, for $1.8 million.

An initial "Motion to Sell Real and Personal Property Free of Liens
and Encumbrances" was filed by the Debtor on Nov. 10, 2021, and
said motion was served on all creditors and/or parties to the case.


Thereafter, a hearing was held on said initially Motion on Jan. 5,
2022, and at said hearing the party holding secured claims on the
property to be sold, as well as certain other interested parties,
appeared and voiced no opposition to the requested sale, but the
Court and the United States Trustee requested that an Amended
Motion to Sell be filed by Debtor that set forth the terms of the
sale, and more specifically how the proceeds of said sale would be
distributed, and the Court further Ordered that an executed copy of
the "Purchase Agreement" related to the requested sale which had
previously not been filed by the Debtor be filed.

At said hearing on Jan. 5, 2022, the Court further requested that
the Debtor files a Motion to Reject an Executory Contract that
would extinguish a lease currently in place at the property to be
sold by the Debtor, and the Debtor has so filed the Motion.

The Debtor has, on the day that the instant Motion for Shortened
Notice Period and Expedited Hearing was filed, fled the requested
Amended Motion to Sell Real and Personal Property Free and Clear of
Liens and Encumbrances, and Debtor has, on Jan. 13, 2022, filed
a fully executed copy ofthe "Purchase Agreement" related to the
requested sale.

As all creditors are and/or have been aware of the Debtors request
to sell the property free and clear of liens and encumbrances since
the service of its initial Motion on Nov. 10, 2021, and as the
secured creditor holding claims against the property to be sold has
voiced its consent and approval of the sale at hearing on Jan. 5,
2022, and as no objections to said sale have been lodged by any
creditor, the Debtor asserts that the requested Motion to Shorten
the Notice Period and For Expedited Hearing is in the best
interests of the Estate and its Creditors.

                      About Dunbar Plaza Inc.

Dunbar, W.Va.-based Dunbar Plaza, Inc. filed a petition for
Chapter
11 protection (Bankr. S.D. W.Va. Case No. 21-20221) on Sept. 23,
2021, listing as much as $10 million in both assets and
liabilities.  Carl Higginbotham, president of Dunbar Plaza, signed
the petition.  

Judge B. Mckay Mignault oversees the case.  

Joseph W. Caldwell, Esq., at Caldwell & Riffee, PLLC is the
Debtor's lead bankruptcy counsel.  Matthew M. Johnson, Esq., a
practicing attorney in Charleston, W.Va., serves as Mr. Caldwell's
co-counsel.




EXPRESS GRAIN: Sets Sale Procedures for Substantially All Assets
----------------------------------------------------------------
Express Grain Terminals, LLC, asks the U.S. Bankruptcy Court for
the Northern District of Mississippi to authorize the bidding
procedures in connection with the auction sale of substantially all
assets.

Dennis Gerrard of with CR3 Partners, LL, as the Debtors' interim
Chief Restructuring Officer, has determined that it is in the best
interests of the Debtor, its estate, and all creditors and
parties-in-interest to seek a buyer or buyers for substantially all
of the Debtor's assets in the case and in the administratively
consolidated cases.

The Debtor does not have the internal capital structure within
which to submit a meaningful "internal" plan of reorganization.
Further, it does not, in the opinion of the CRO, have sufficient
means with which to borrow additional capital, either to replace
the existing secured debt or to obtain additional working capital,
that would make an internal plan of reorganization feasible, at
least at this stage of the Chapter 11 case.  Accordingly, the CRO
has determined that it is in the best interests of all parties to
seek a buyer or buyers for substantially all of the Debtor's
assets.

The Debtor, through the CRO, has marketed its assets, and the
Debtor has received interest from a number of different purchasers
for some, or all, of its assets.  However, no purchaser has come
forward yet with a definitive, definite offer that the Debtor could
use as a "stalking horse" offer, and, as the Debtor nears the end
of the inventory of soybeans that it has been crushing since the
case began, it is time to secure an order from the Court approving
these requested bid procedures, and to then pursue a sale/auction
soon thereafter.

The Debtor may offer the assets for sale in their totality, or in
such lots as determined by the CRO.

The Debtor seeks approval of the following bidding procedures and
sales process for the sale of the assets:

     a. Bid Deadline: On a date to be set by the Court

     b. Initial Bid: A Qualified Bidder must submit its bid in a
signed Competing APA.  The bid will contain the terms and
conditions, and amount, of the offer being submitted by the
bidder.

     c. Deposit: By the Bid Deadline, a Qualified Bidder must
deposit with the Debtor's counsel a good faith deposit.
in an amount to be set by the Court

     d. Auction: An auction for the sale of the assets will
commence at a date and time to be set by the Court, at the U.S.
Bankruptcy Court, Northern District of Mississippi, Cochran U.S.
Bankruptcy Courthouse, 703 Highway 145 North, Aberdeen, MS 39730.

     e. Bid Increments:  In the event a bid(s) is received for the
Debtor's assets in their entirety, the CRO will ask for competing
bids that are higher than the existing bid by at least $50,000,
with subsequent bidding increments of not less than $25,000 greater
than that of the then-highest or otherwise best Qualified Bid.

     f. Sale Hearing: A hearing with respect to the forthcoming
Motion to Sell will take place at the Bankruptcy Court on a date
and time to be set by the Court, and, if necessary, continuing
thereafter.

     g. Sale Objection Deadline: The deadline for any party in
interest to file any objections to the Motion to Sell will be on a
date to be set by the Court.

The Debtor will keep its major lender, UMB Bank, N.A., as well as
StoneX Commodity Solutions, LLC, Macquarie Commodities (USA) Inc.
and counsel for the various farm/farmer groups and agricultural
production lenders informed of, and will provide parallel insight
and input into, developments regarding all elements of the bidding
and sale process, including without limitation being notified of
entities that express interest in purchasing the assets and any
bids that are received, as well as an express right to object to
unqualified bids.

              About Express Grain Terminals

Greenwood, Mississippi-based Express Grain Terminals, LLC,
produces soy products such as oil and biodiesel.

Express Grains Terminals and its affiliates, Express Biodiesel,
LLC and Express Processing, LLC, sought Chapter 11 protection
(Bankr. N.D. Miss. Lead Case No. 21-11832) on Sept. 29, 2021.
At the time of the filing, Express Grains Terminals listed up
to $50 million in assets and up to $100 million in liabilities.
Judge Selene D. Maddox oversees the cases.

The Law Offices of Craig M. Geno, PLLC, is the Debtors' legal
counsel.

UMB Bank, N.A., the Debtors' lender, is represented by Spencer
Fane LLP.



EXPRESS GRAIN: Turner Offers $75K for 15 Lexong Model Golfcarts
---------------------------------------------------------------
Express Grain Terminals, LLC, asks the U.S. Bankruptcy Court for
the Northern District of Mississippi to authorize the sale of the
following:

      (i) 12 Lexsong Model LSZOZOASZ golfcarts and three Lexsong
Model LSZOZOASZOI golfcarts ("equipment") to Dodd Turner of Turner
Auto Group for $75,000; and

      (ii) a Lexsong Model LSIO30H electric flatbed truck for at
least $6,700.

In the exercise of its best business judgment, the Debtor has made
the decision to liquidate certain equipment in an effort to
generate credits to pay the indebtedness of creditors.
Specifically, the equipment that forms the subject matter of the
Motion are the Equipment and the Truck.  It is the Equipment and
the Truck the Debtor desires to sell.  The Equipment and the Truck
are new and have never been used.  There were ordered and purchased
before the Petition was filed and have been fully paid for,
including shipping costs.  Exhibit B is the additional information
describing and depicting the Equipment and the Truck referenced.

The decision to liquidate the Equipment and the Truck is in the
best interest of all creditors and parties-in-interest.  The Debtor
does not yet have a purchaser for the Truck but is seeking a
purchaser for a "floor" price of $6,700.

The Debtor seeks authority of the Court to execute such bills of
sale, transfer of title or other related documents which are
reasonably necessary to consummate and close the sale of the
Equipment and, once it secures a purchaser, for the Truck as well.
It asks that Dennis Gerrard, the duly appointed CRO of the Debtor,
be authorized to execute the transfer documents.

The Equipment and the Truck are to be sold free and clear of liens,
claims and interests as there are no liens on the Equipment and the
Truck.  Upon closing, the sales proceeds will be placed in an
interest bearing escrow account at an Office of the United States
Trustee authorized depository by the counsel for the Debtor, with
the funds to be disbursed only upon further order of the Court,
after notice and a hearing.

Finally, the Debtor asks that the Court approves the sale for the
fair, reasonable, and appropriate price of $75,000 for the
Equipment and at least $6,700 for the Truck.

A copy of the Exhibit B is available at
https://tinyurl.com/exfp9k7z from PacerMonitor.com free of charge.

              About Express Grain Terminals

Greenwood, Mississippi-based Express Grain Terminals, LLC,
produces
soy products such as oil and biodiesel.

Express Grains Terminals and its affiliates, Express Biodiesel,
LLC
and Express Processing, LLC, sought Chapter 11 protection (Bankr.
N.D. Miss. Lead Case No. 21-11832) on Sept. 29, 2021.  At the time
of the filing, Express Grains Terminals listed up to $50 million
in
assets and up to $100 million in liabilities.  Judge Selene D.
Maddox oversees the cases.

The Law Offices of Craig M. Geno, PLLC, is the Debtors' legal
counsel.

UMB Bank, N.A., the Debtors' lender, is represented by Spencer
Fane LLP.



FAMOUS ANTHONY'S: Whiteford, et al. Represent Tort Claimants
------------------------------------------------------------
Pursuant to Rule 2019 of the Federal Rules of Bankruptcy Procedure,
the law firms of Whiteford Taylor & Preston LLP, Whiteford Taylor &
Preston LLP, and Baird Mandalas Brockstedt LLC submitted a verified
statement to disclose that they are representing the Tort Claimants
in the Chapter 11 cases of Famous Anthony's, Inc.

As of Jan. 27, 2022, the Tort Claimants and their disclosable
economic interests are:

                                         Economic Interest
                                         -----------------

Martha F. Blevins                      Unliquidated Tort Claim
6561 Mt. Chestnut Road
Roanoke, VA 24018

Jim Cochran                            Unliquidated Tort Claim
6327 Stonecroft Court
Roanoke, VA 24018

Larry DeHaven                          Unliquidated Tort Claim
318 Sprinkle Road
Fincastle, VA 24090

LouAnn DeHaven                         Unliquidated Tort Claim
318 Sprinkle Road
Fincastle, VA 24090

Ricardo English                        Unliquidated Tort Claim
2119 Electric Road, Apt. 27
Roanoke, VA 24018

Estate of Charles Faggart              Unliquidated Tort Claim
6509 Harmony Lane
Roanoke, VA 24018

James W. Garber, Jr.                   Unliquidated Tort Claim
1816 Overland Ave. SW
Roanoke, VA 24018

Estate of James Hamlin                 Unliquidated Tort Claim
3945 Sandpiper Drive
Roanoke, VA 24017

Victoria Hamlin                        Unliquidated Tort Claim
3945 Sandpiper Drive
Roanoke, VA 24017

Elisabeth Hammond                      Unliquidated Tort Claim
309 Wentworth Lane
Daleville, VA 24083

Harvey G. Howell, III                  Unliquidated Tort Claim
4728 Cordell Drive
Roanoke, VA 24018

Dallas Jarrell                         Unliquidated Tort Claim
5661 Warwood Drive
Roanoke, VA 24018

Diane Jarrell                          Unliquidated Tort Claim
5661 Warwood Drive
Roanoke, VA 24018

Sharon Key                             Unliquidated Tort Claim
2062 Keytown Road
Bedford, VA 24523

Hugh W. Killinger, III                 Unliquidated Tort Claim
201 Homeplace Drive
Salem, VA 24153

Donna L. Manley                        Unliquidated Tort Claim
4516 Grandin Road SW
Roanoke, VA 24018

Mindy Perdue                           Unliquidated Tort Claim
P.O. Box 323
Wirtz, VA 24184

Brian Puckett                          Unliquidated Tort Claim
4728 Barclay Square
Roanoke, VA 24018

Greg Sadler                            Unliquidated Tort Claim
5916 Bridlewood Dr.
Roanoke, VA 24018

Cheryl A. Scogin                       Unliquidated Tort Claim
3720 Knollridge Road, #303
Salem, VA 24153

Alice R. Scogin                        Unliquidated Tort Claim
3720 Knollridge Road, #303
Salem, VA 24153

Sam Smith                              Unliquidated Tort Claim
5232 Springlawn Avenue
Roanoke, VA 24018

Christopher Sowers                     Unliquidated Tort Claim
4951 Bower Road
Roanoke, VA 24018

Lynn Thomas                            Unliquidated Tort Claim
1126 Gearhart Road SE
Roanoke, VA 24014

Zechariah Thurston                     Unliquidated Tort Claim
6808 Mount Chestnut Road
Roanoke, VA 24018

Larry Vest                             Unliquidated Tort Claim
314 Wentworth Avenue
Roanoke, VA 24018

Diane Vest                             Unliquidated Tort Claim
314 Wentworth Avenue
Roanoke, VA 24018

Crystal Waggoner                       Unliquidated Tort Claim
502 Cambridge Court Road
Vinton, VA 24179

Tort Counsel does not represent the interest of, and are not
fiduciary for, any other creditor, party in interest, or other
entity that has not signed an engagement agreement with Marler
Clark.

Counsel for the Tort Claimants can be reached at:

          WHITEFORD TAYLOR & PRESTON LLP
          Brandy M. Rapp, Esq.
          10 S. Jefferson Street, Suite 1110
          Roanoke, VA 24011
          Tel: (540) 759-3577
          Fax: (540) 759-3567
          E-mail: brapp@wtplaw.com

          MARLER CLARK LLP PS
          William D. Marler, Esq.
          The Food Safety Law Firm
          1012 First Avenue, Fifth Floor
          Seattle, WA 98104-1008
          Tel: (206) 346-1890
          Fax: (206) 346-1898
          E-mail: bmarler@marlerclark.com

             - and -

          BAIRD MANDALAS BROCKSTEDT LLC
          Stephen W. Spence, Esq.
          1413 Savannah Road, Suite 1
          Lewes, DE 1995
          Tel: (302) 645-2262
          Fax: (302) 644-0306
          E-mail: sws@bmbde.com

A copy of the Rule 2019 filing, downloaded from PacerMonitor.com,
is available at https://bit.ly/3IONL3h

                     About Famous Anthony's

Since 1986, is a family owned restaurant chain with five locations
in Virginia.  On the Web: https://www.famousanthonys.com/

Famous Anthony's Brookside, Inc., and Famous Anthony's Inc., sought
Chapter 11 protection (Bankr. W.D. Va. Case No. 22-70009 and
22-70010) on Jan. 10, 2022, each estimating less than $50,000 in
assets and debt.  Andrew S. Goldstein, Esq., at MAGEE GOLDSTEIN
LASKY & SAYERS, P.C., is the Debtor's counsel.


FAMOUS ANTHONY'S: Whiteford, et al. Represent Tort Claimants
------------------------------------------------------------
Pursuant to Rule 2019 of the Federal Rules of Bankruptcy Procedure,
the law firms of Whiteford Taylor & Preston LLP, Whiteford Taylor &
Preston LLP, and Baird Mandalas Brockstedt LLC submitted a verified
statement to disclose that they are representing the Tort Claimants
in the Chapter 11 cases of Famous Anthony's Brookside, Inc.

As of Jan. 27, 2022, the Tort Claimants and their disclosable
economic interests are:

                                         Economic Interest
                                         -----------------

Martha F. Blevins                      Unliquidated Tort Claim
6561 Mt. Chestnut Road
Roanoke, VA 24018

Jim Cochran                            Unliquidated Tort Claim
6327 Stonecroft Court
Roanoke, VA 24018

Larry DeHaven                          Unliquidated Tort Claim
318 Sprinkle Road
Fincastle, VA 24090

LouAnn DeHaven                         Unliquidated Tort Claim
318 Sprinkle Road
Fincastle, VA 24090

Ricardo English                        Unliquidated Tort Claim
2119 Electric Road, Apt. 27
Roanoke, VA 24018

Estate of Charles Faggart              Unliquidated Tort Claim
6509 Harmony Lane
Roanoke, VA 24018

James W. Garber, Jr.                   Unliquidated Tort Claim
1816 Overland Ave. SW
Roanoke, VA 24018

Estate of James Hamlin                 Unliquidated Tort Claim
3945 Sandpiper Drive
Roanoke, VA 24017

Victoria Hamlin                        Unliquidated Tort Claim
3945 Sandpiper Drive
Roanoke, VA 24017

Elisabeth Hammond                      Unliquidated Tort Claim
309 Wentworth Lane
Daleville, VA 24083

Harvey G. Howell, III                  Unliquidated Tort Claim
4728 Cordell Drive
Roanoke, VA 24018

Dallas Jarrell                         Unliquidated Tort Claim
5661 Warwood Drive
Roanoke, VA 24018

Diane Jarrell                          Unliquidated Tort Claim
5661 Warwood Drive
Roanoke, VA 24018

Sharon Key                             Unliquidated Tort Claim
2062 Keytown Road
Bedford, VA 24523

Hugh W. Killinger, III                 Unliquidated Tort Claim
201 Homeplace Drive
Salem, VA 24153

Donna L. Manley                        Unliquidated Tort Claim
4516 Grandin Road SW
Roanoke, VA 24018

Mindy Perdue                           Unliquidated Tort Claim
P.O. Box 323
Wirtz, VA 24184

Brian Puckett                          Unliquidated Tort Claim
4728 Barclay Square
Roanoke, VA 24018

Greg Sadler                            Unliquidated Tort Claim
5916 Bridlewood Dr.
Roanoke, VA 24018

Cheryl A. Scogin                       Unliquidated Tort Claim
3720 Knollridge Road, #303
Salem, VA 24153

Alice R. Scogin                        Unliquidated Tort Claim
3720 Knollridge Road, #303
Salem, VA 24153

Sam Smith                              Unliquidated Tort Claim
5232 Springlawn Avenue
Roanoke, VA 24018

Christopher Sowers                     Unliquidated Tort Claim
4951 Bower Road
Roanoke, VA 24018

Lynn Thomas                            Unliquidated Tort Claim
1126 Gearhart Road SE
Roanoke, VA 24014

Zechariah Thurston                     Unliquidated Tort Claim
6808 Mount Chestnut Road
Roanoke, VA 24018

Larry Vest                             Unliquidated Tort Claim
314 Wentworth Avenue
Roanoke, VA 24018

Diane Vest                             Unliquidated Tort Claim
314 Wentworth Avenue
Roanoke, VA 24018

Crystal Waggoner                       Unliquidated Tort Claim
502 Cambridge Court Road
Vinton, VA 24179

Tort Counsel does not represent the interest of, and are not
fiduciary for, any other creditor, party in interest, or other
entity that has not signed an engagement agreement with Marler
Clark.

The information set forth in this Verified Statement is intended
only to comply with Bankruptcy Rule 2019 and not for any other
purpose.

Counsel for the Tort Claimants can be reached at:

          WHITEFORD TAYLOR & PRESTON LLP
          Brandy M. Rapp, Esq.
          10 S. Jefferson Street, Suite 1110
          Roanoke, VA 24011
          Tel: (540) 759-3577
          Fax: (540) 759-3567
          E-mail: brapp@wtplaw.com

          MARLER CLARK LLP PS
          William D. Marler, Esq.
          The Food Safety Law Firm
          1012 First Avenue, Fifth Floor
          Seattle, WA 98104-1008
          Tel: (206) 346-1890
          Fax: (206) 346-1898
          E-mail: bmarler@marlerclark.com

             - and -

          BAIRD MANDALAS BROCKSTEDT LLC
          Stephen W. Spence, Esq.
          1413 Savannah Road, Suite 1
          Lewes, DE 1995
          Tel: (302) 645-2262
          Fax: (302) 644-0306
          E-mail: sws@bmbde.com

A copy of the Rule 2019 filing, downloaded from PacerMonitor.com,
is available at https://bit.ly/3AFr0Mj

                    About Famous Anthony's

Famous Anthony's is a family owned and operated restaurant chain in
Roanoke Valley, Virginia that offers breakfast, lunch and dinner.

KBK Enterprises of Roanoke, Inc., Famous Anthony's Brookside, Inc.,
and Famous Anthony's Inc. filed for Chapter 11 bankruptcy (Bankr.
E.D. Va. Case No. 22-70008 to 22-70010) on Jan. 10, 2022.  Each of
the Debtors estimated up to $50,000 in assets and liabilities as of
the bankruptcy filing.


FLUOROTEK USA: Wins February 11 Plan Exclusivity Extension
----------------------------------------------------------
Judge Mindy A. Mora of the U.S. Bankruptcy Court for the Southern
District of Florida, West Palm Beach Division extended the periods
within which Fluorotek USA Inc. has the exclusive right to file a
plan through and including February 11, 2022, and to solicit
acceptances through and including April 12, 2022.

Since the Petition Date, the Debtor has been laser-focused on
prosecuting its adversary proceeding against the Debtor's only
alleged secured creditor, Sorinex Exercise Equipment, Inc.
("Sorinex"). The Debtor initiated its adversary proceeding against
Sorinex on July 26, 2021, the counsel of record for the parties
have conducted their Rule 26(f) conference.

The Court held an initial pre-trial conference, and the pleadings
in the adversary proceeding finally closed on October 5, 2020, with
the Debtor's filing of its Reply and Answer to Defendant's Answer,
Amended Affirmative Defenses, and Counterclaim. If the Debtor
prevails in its adversary proceeding against Sorinex, the Debtor
will be able to propose a sale and bidding process for the
liquidation of its assets—including approximately $3.6MM in
manufacturing equipment and machinery—to pay all unsecured
creditors in full. Multiple interested parties have come forward to
express interest in negotiating the terms of an asset sale,
including but not limited to stalking horse negotiations.

However, Sorinex asserts that it owns the Debtor's equipment, and
it is without dispute that Sorinex, has an unperfected security
interest in the equipment that is subject to avoidance in the
Debtor's adversary proceeding. Until the final resolution of
Sorinex's claims and lien in the adversary proceeding, the Debtor
remains handicapped in its ability to move forward with an orderly
sale and liquidation of its assets.

The Debtor and Sorinex have also progressed towards settlement
negotiations, exchanged formal settlement offers. On November 3,
2021, both were scheduled to attend a judicial settlement
conference with the Honorable Paul G. Hyman. The Debtor will be in
a much better position if the parties compromise and resolve their
competing claims and interest in the said equipment, and be able to
determine and execute a strategy to maximize the value of its
assets and move towards an efficient sale and liquidation.

The Debtor, and its professionals, have devoted a significant
amount of time in pursuing the adversary proceeding and complying
with the requirements of a debtor-in-possession in chapter 11. If
the Debtor prevails on its lien avoidance claim (or reaches several
possible settlement scenarios), then there should be more than
sufficient equity to pay all unsecured creditors in full.

Now with the extension, the Debtor will be able to pursue and
resolve its adversary proceeding against Sorinex, with the goal of
an orderly liquidation and sale of assets to pay all creditors with
allowed claims in full, and an opportunity to pursue a confirmable
plan, and is in the best interests of the estate.

At the hearing, Debtor's counsel made an ore tenus motion to modify
the Motion to request an extension of the Exclusive Filing Period
deadline to February 11, 2022 (the "Ore Tenus Motion") and it was
also granted.

A copy of the Debtor's Motion to extend is available at
https://bit.ly/3KPmaRk from PacerMonitor.com.

A copy of the Court's Extension Order is available at
https://bit.ly/3GXRBXj from PacerMonitor.com.

                           About Fluorotek USA Inc.

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

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


FOSSIL GROUP: BlackRock Has 15.3% Equity Stake as of Dec. 31
------------------------------------------------------------
BlackRock, Inc. disclosed in an amended Schedule 13G filed with the
Securities and Exchange Commission that as of Dec. 31, 2021, it
beneficially owns 7,986,492 shares of common stock of Fossil Group,
Inc., representing 15.3 percent of the shares outstanding.  A
full-text copy of the regulatory filing is available for free at:

https://www.sec.gov/Archives/edgar/data/883569/000083423722000543/us34988v1061_012522.txt

                         About Fossil Group

Headquartered in Richardson, Texas, Fossil Group, Inc. --
www.fossilgroup.com -- is a global design, marketing and
distribution company that specializes in consumer fashion
accessories.  The Company's principal offerings include an
extensive line of men's and women's fashion watches and jewelry,
handbags, small leather goods, belts, and sunglasses.  In the watch
and jewelry product categories, the Company have a diverse
portfolio of globally recognized owned and licensed brand names
under which its products are marketed.

Fossil Group reported a net loss of $95.94 million in 2020, a net
loss of $50.01 million in 2019, and a net loss of $938,000 in 2018.
As of Oct. 2, 2021, the Company had $1.36 billion in total assets,
$569.38 million in total current liabilities, $343.68 million in
total long-term liabilities, and $442.90 million in total
stockholders' equity.


FRANK HELMKA: Taliercios Buying Wall Township Residence for $943K
-----------------------------------------------------------------
Frank Helmka and Teresa Helmka ask the U.S. Bankruptcy Court for
the District of New Jersey to authorize their sale of their
residential property identifiable as 2165 Allenwood Road, in Wall
Township, New Jersey 07719, to Kenneth and Meghan Taliercio for
$943,000.

A hearing on the Motion is set for Feb. 8, 2022.  Objections, if
any, must be filed at least seven days before the hearing date of
the Motion.

After multiple attempts to sell their residence to effectuate the
terms of the Confirmed Plan, the Debtors finally entered into a
Contract of Sale with the Buyers.  Additionally, they have entered
into an agreement with the Purchasers to separately sell certain
personal property for the sum of $7,000 which was listed as fully
exempt in Schedule C of their Petition to facilitate the resolution
of the Motion to Compel/Convert filed by Arthur J. Addeo.

The sale will be free and clear of liens, claims, encumbrances and
interests with proceeds to attach to the allowed secured claim of
Specialized Loan Servicing LLC, as servicing agent for HSBC Bank
USA, NA.

A copy of the Contract is available at https://tinyurl.com/mry97r32
from PacerMonitor.com free of charge.

           About Frank Helmka and Teresa Helmka

Frank Helmka and Teresa Helmka sought Chapter 11 protection
(Bankr.
D. N.J. Case No. 18-32272) on Nov. 9, 2018.  The Debtors tapped
Melinda D. Middlebrooks, Esq., at Middlebrooks Shapiro, P.C., as
counsel.  Patrick Butera is the realtor.

On July 23, 2021, the Court entered an Order Confirming the First
Modified Combined Chapter 11 Plan.



FRANK LARISCEY, JR: NextDoor Buying Augusta Real Property for $61K
------------------------------------------------------------------
Frank Lariscey, Jr., asks the U.S. Bankruptcy Court for the
Southern District of Georgia to authorize the sale of the real
property located at 2018 Warren Street, in Augusta, Georgia 30904,
to NextDoor Property Solutions, LLC, for $61,000.

The sale will be on "as-is condition," and free and clear of any
liens.

The Debtor will net a total of $61,000 from the sale. The fair
market value of the property does not exceed the sales price.

All proceeds from the sale will be paid to the Trust Account of the
counsel for the Debtor, Hall & Navarro, LLC, maintained at Truist
Bank until further order(s) of the Court.

The sale is in the best interest of the estate.

The Debtor asks for an expedited hearing on the Motion to Sell in
order to close on the Property no later than Feb. 1, 2022.

A copy of the Contract is available at https://tinyurl.com/2p9x8493
from PacerMonitor.com free of charge.

The bankruptcy case is In re: Frank Lariscey, Jr., Case No.
21-10495-SDB (Bankr. S.D. Ga.).



FREDERICK LLC: Seeks to Modify APA on Assets Sale to Shared Estates
-------------------------------------------------------------------
The Frederick, LLC, asks the U.S. Bankruptcy Court for the District
of Massachusetts to approve a modification to the Asset Purchase
Agreement dated June 8, 2021, relating to the sale of substantially
all assets to Shared Estates Asset Fund I, LLC.

On July 8, 2021, the Debtor filed a Motion seeking authority to
sell substantially all of its Assets, pursuant to an Asset Purchase
Agreement dated June 8, 2021, to the Purchaser. On Aug. 12, 2021,
the Court entered an Order approving the Sale Motion.

The Sale Motion contemplated, and the Sale Order authorized, the
sale of the Assets free and clear of all liens, claims, and
encumbrances, and the payment to the Mortgagee of "any amount due
on account of its allowed secured claim."

At the time of the filing of the Sale Motion, the Debtor
anticipated that there would be sufficient proceeds from the sale
of the Assets and business operations to pay all creditors in full
through a liquidating Chapter 11 plan; however, it subsequently
became clear to the Debtor that there was likely to be insufficient
funds to pay all creditors in full.

Accordingly, on Nov. 23, 2021, the Debtor filed a Motion seeking to
reject the APA. The Purchaser objected to the Rejection Motion.

The Debtor, the Purchaser, and the Mortgagee have negotiated an
agreement to modify the APA to address the issues among the
parties.

The Modification Agreement provides, in salient part, as follows:

      a. The Mortgagee will be paid $2.55 million from the Asset
sale closing proceeds.

      b. At closing, the Purchaser will deliver a Promissory Note
to the Mortgagee in the original principal amount of $300,000,
payable in 60 monthly payments of $5,000 plus interest at LIBOR
plus 13% per annum.

      c. The Debtor will not be entitled to 5% of any net profits
from the ongoing business operation of the Assets.

      d. The Mortgagee will be entitled to 0.625% of the net
profits from the ongoing business operation of the Assets.

      e. Upon the payment of $2.55 million, the delivery of the
signed Promissory Note, and the recording of the deed from the
Debtor to the Purchaser, all obligations of the Debtor, its
principals, managers and members to the Mortgagee under any notes,
mortgages, loan agreements, guaranties or any other documents
evidencing or securing the debt from the Seller to Mortgagee will
be deemed satisfied in full and the Debtor will have not further
obligation to Mortgagee and  will be released from all obligations
to Mortgagee.

      f. The financing contingency is amended to provide the
Purchaser 30 days from Court approval of the Modification Agreement
to obtain a loan commitment.

      g. The Modification Agreement is subject to Court approval.

      h. In the event that Modification Agreement is not approved
by the Court, the Debtor seeks to reject the APA as amended by the
Modification Agreement, or the Debtor defaults under the Agreement
by failing to consummate the transaction, the Purchaser reserves
its rights to seek a breakup fee and the Debtor reserves the right
to object to such breakup fee.

The effect of the Modification Agreement with respect to the Debtor
is to limit the Mortgagee's claim against the Bankruptcy Estate
from approximately $2.9 million, with interest and attorney's fees
continuing to accrue, to a non-interest bearing, fixed amount
($2.55 million), to allow the sale of the Assets to be consummated,
and is intended to ensure that all creditors, including
administrative claims, of the Bankruptcy Estate are paid in full
and quickly.

The Modification Agreement, if approved, is also intended to have
the effect of resolving the pending Rejection Motion and, if the
Debtor were successful in connection with such motion, any
potential claims of the Purchaser against the Bankruptcy Estate
without the
need for further litigation, which would be time-consuming and
expensive for the Estate to resolve.

Accordingly, the Debtor believes that Modification Agreement does
not negatively impact any other party-in-interest. Therefore, the
Debtor respectfully asks the entry of an Order approving the
Modification Agreement and providing such other and further relief
as is just and proper.

A copy of the Agreement is available at
https://tinyurl.com/2p89jhvt from PacerMonitor.com free of charge.

                        About Frederick LLC

The Frederick, LLC, filed a voluntary petition for relief under
Chapter 11 of the Bankruptcy Code (Bankr. D. Mass. Case No.
21-30240) on June 28, 2021, listing as much as $10 million in both
assets and liabilities.  Scott M. Shortt, manager, signed the
petition.  

Judge Elizabeth D. Katz oversees the case.

Fitzgerald Attorneys at Law, PC and Kushi & Co., P.C. serve as the
Debtor's legal counsel and accountant, respectively.



FULL HOUSE: Commences Consent Solicitations for 8.250% Senior Notes
-------------------------------------------------------------------
Full House Resorts, Inc. has commenced a solicitation of consents
to amend the Indenture dated as of Feb. 12, 2021 (as amended)
governing the Company's 8.250% Senior Secured Notes due 2028 (CUSIP
Nos. 359678 AC3 and U3232F AB3) to allow for the incurrence of up
to $100.0 million of additional Notes (i) to develop, equip and
open The Temporary by American Place, its planned temporary casino
in Waukegan, Illinois which the Company intends to operate while it
designs and constructs its permanent American Place facility, (ii)
to pay the transaction fees and expenses of the offer and sale of
the Additional Notes and (iii) for general corporate purposes.  The
Consents will also permit the Company to increase the available
borrowings under its credit agreement from $15.0 million to $40.0
million.  The aggregate outstanding principal amount of the Notes
is $310.0 million.

The Solicitation will expire at 5:00 p.m., New York City time, on
Feb. 1, 2022.  Only holders of record of the Notes as of 5:00 p.m.,
New York City time, on Jan. 25, 2022 are eligible to deliver
Consents to the Amendments in the Solicitation.  Full House
reserves the right at any time on or prior to 9:00 a.m., New York
City time, on the business day following the Expiration Time, to:
(i) prior to the satisfaction of all conditions to the
Solicitation, terminate the Solicitation for any reason; (ii)
extend the Solicitation from time to time if any condition to the
Solicitation has not been met or waived; (iii) extend the
Expiration Time without extending the right of Holders to revoke
Consents delivered (and not validly revoked) prior to the Effective
Time; (iv) amend the terms of the Solicitation; (v) modify the form
or amount of the consideration to be paid pursuant to the
Solicitation; (vi) waive any of the conditions to the Solicitation,
subject to applicable law; or (vii) not extend the Solicitation
beyond the last previously announced Expiration Time whether or not
the Requisite Consents (as defined below) have been received by
such date.

After the Expiration Time and upon the satisfaction or waiver of
all conditions to the Solicitation, Full House will pay a cash
payment of $10.00 per $1,000 principal amount of Notes held by an
eligible holder with respect to which a valid Consent to the
Amendments was delivered (and not validly revoked) prior to the
Expiration Time. The Consent Fee will only be payable if all
conditions to the Solicitation, including the receipt of the
Requisite Consents with respect to the Notes, have been satisfied
or waived and will be paid substantially concurrently with the
issue date of the Additional Notes.

Adoption of the Amendments with respect to the Notes requires the
Consent of the holders of at least a majority of the aggregate
principal amount of all outstanding Notes.  Consents may be validly
revoked at any time prior to the earlier of (x) the Effective Time
(as defined below) and (y) the Expiration Time, but not
thereafter.

The Solicitation is being made solely on the terms and subject to
the conditions set forth in the Statement.  Copies of the Statement
may be obtained from D.F. King & Co., Inc., the Information and
Tabulation Agent, at (212) 269-5550 (collect) or (866) 864-4940
(toll free).  Holders of the Notes are encouraged to review the
Statement for the detailed terms of the Solicitation and the
procedures for consenting to the Amendments.  Any persons with
questions regarding the Solicitation should contact the
Solicitation Agent, Credit Suisse Securities (USA) LLC, at (212)
538-2147 (collect) or (800) 820-1653 (toll free).

The Additional Notes will not be registered under the Securities
Act of 1933, as amended, and may not be offered or sold in the
United States absent registration or an applicable exemption from
registration requirements.

                   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.


GAUCHO GROUP: Stockholders OK Issuance of Up to 12.2M Common Shares
-------------------------------------------------------------------
Gaucho Group Holdings, Inc. virtually convened its 2022 Special
Stockholder Meeting on Jan. 25, 2022 at 12:00 p.m. Eastern Time.

At the Meeting, one proposal was submitted to the stockholders for
approval as set forth in the definitive Proxy Statement as filed
with the SEC on Dec. 16, 2021.  At the Meeting, the stockholders
approved for purposes of complying with Nasdaq Listing Rule
5635(d), the issuance of up to 12,164,213 shares of the Company's
common stock pursuant to that certain Securities Purchase Agreement
dated Nov. 3, 2021, those certain senior secured convertible
promissory notes dated Nov. 9, 2021, and that certain Registration
Rights Agreement dated Nov. 9, 2021 by and between the Company and
certain institutional investors.

                        About Gaucho Group

Headquartered in New York, NY, Gaucho Group Holdings, Inc. --
http://www.algodongroup.com-- was incorporated on April 5, 1999.  
Effective Oct. 1, 2018, the Company changed its name from Algodon
Wines & Luxury Development, Inc. to Algodon Group, Inc., and
effective March 11, 2019, the Company changed its name from Algodon
Group, Inc. to Gaucho Group Holdings, Inc.  Through its
wholly-owned subsidiaries, GGH invests in, develops and operates
real estate projects in Argentina.  GGH operates a hotel, golf and
tennis resort, vineyard and producing winery in addition to
developing residential lots located near the resort.  In 2016, GGH
formed a new subsidiary and in 2018, established an e-commerce
platform for the manufacture and sale of high-end fashion and
accessories.  The activities in Argentina are conducted through its
operating entities: InvestProperty Group, LLC, Algodon Global
Properties, LLC, The Algodon - Recoleta S.R.L, Algodon Properties
II S.R.L., and Algodon Wine Estates S.R.L. Algodon distributes its
wines in Europe through its United Kingdom entity, Algodon Europe,
LTD.

Gaucho Group reported a net loss of $5.78 million for the year
ended Dec. 31, 2020, compared to a net loss of $6.95 million for
the year ended Dec. 31, 2019, a net loss of $5.68 million for the
year ended Dec. 31, 2018, and a net loss of $7.91 million for the
year ended Dec. 31, 2017.  As of Sept. 30, 2021, the Company had
$17.61 million in total assets, $4.03 million in total liabilities,
and $13.58 million in total stockholders' equity.


GENCANNA GLOBAL: Trustee Wants $50,000 Back From Hemp Group
-----------------------------------------------------------
Sam Reisman of Law360 reports that the trustee overseeing the
wind-down of bankrupt hemp company GenCanna has filed a new
complaint in Kentucky federal court seeking to claw back $50,000
the company purportedly paid to trade advocacy group Hemp
Industries Association.

In a complaint filed Tuesday, January 25, 2022, trustee Oxford
Restructuring Advisors says the Washington state-based HIA received
a wire transfer of $50,000 from the CBD manufacturer formerly known
as GenCanna Global USA in 2019, at a time when it was insolvent.
The trustee alleges it sent two demand letters to the HIA in June
and September 2021 seeking a return of the $50,000 transfer.

                       About GenCanna Global USA

GenCanna Global USA, Inc. -- https://www.gencanna.com/ -- is a
vertically-integrated producer of hemp and hemp-derived cannabidiol
products with a focus on delivering social, economic and
environmental impact through seed-to-scale agricultural
production.

GenCanna Global USA was the subject of an involuntary Chapter 11
proceeding (Bankr. E.D. Ky. Case No. 20-50133) filed on Jan. 24,
2020. The involuntary petition was signed by alleged creditors
Pinnacle, Inc., Crawford Sales, Inc., and ntegrity/Architecture,
PLLC.  

On Feb. 6, 2020, GenCanna Global USA consented to the involuntary
petition and on Feb. 5, 2020, two affiliates, GenCanna Global Inc.
and Hemp Kentucky LLC, filed their own voluntary Chapter 11
petitions.

Laura Day DelCotto, Esq., at DelCotto Law Group PLLC, represents
the petitioners.

The Debtors tapped Benesch Friedlander Coplan & Aronoff, LLP and
Dentons Bingham Greenebaum, LLP as legal counsel, Huron Consulting
Services, LLC as operational advisor, and Jefferies, LLC as
financial advisor. Epiq is the claims agent.

The Office of the U.S. Trustee appointed a committee of unsecured
creditors on Feb. 18, 2020.  The committee tapped Foley & Lardner
LLP as its bankruptcy counsel, DelCotto Law Group PLLC as local
counsel, and GlassRatner Advisory & Capital Group, LLC, as
financial advisor.


GEORGE VENTOURATOS: Selling Whitestone Residential Property for $1M
-------------------------------------------------------------------
George Ventouratos asks the U.S. Bankruptcy Court for the Eastern
District of New York to authorize the sale of the residential
property located at and known as 151-39 18th Avenue, Whitestone, NY
11357, to Jian Jing Qu for $1.15 million.

In the Schedule B originally filed by George Ventouratos, it was
disclosed that the Debtor owns 50% of the property.  The Market
value of the property is $900,000.

Chase Bank holds a duly perfected, first priority secured loan in
the amount of $506,801.  Mega Funding Corp and New York Community
Bank have a judicial lien on the property.

On Jan. 3, 2022, the Debtor received an offer from the Buyer with
the purchase price $1.15 million pursuant to their Residential
Contract of Sale.

The Debtor, along with counsel, has determined that the proposed
purchase price constitutes fair market value based on the size and
condition of the property.

Subject to the Court's approval, the Debtor seeks approval to sell
the Residential Property to the Buyer on the following terms and
conditions:

     a) Seller: George Ventouratos

     b) Buyer: Jian Jing Qu

     c) Purchase Price: $1.15 million

     d) Initial Deposit: $115,000

     e) Balance: $1,035,000

     f) Purchased Property: 151-39 18th Avenue, Whitestone, NY,
11357

     g) Closing Date: The closing date will take place at a time
and place mutually agreeable to the Seller and the Buyer.

The Debtor is not related to the Buyer.

At this time, the Debtor seeks the Court's approval of the sale of
Real Property free and clear of all liens, claims and encumbrances
to the Buyer. All of the sale proceeds will be received by the
Debtor, with all liens, claims and encumbrances to attach to the
proceeds.

Pursue to the terms of the Settlement Agreement, all net proceeds
from the sale will be paid to Mega Funding Corp and New York
Community Bank to effectuate the Second Installment payment under
the Agreement.

Finally, a 14-day stay of the Sale would cause the Debtor to incur
an additional half month's mortgage arrearage.  This arrearage
would need to be cured by the proceeds of the Sale which would
hence diminish the distribution to the Debtor's creditor. For these
reasons, the Debtor therefore requests that the Court waives the
14-day stay consistent with the provisions of Bankruptcy Rule
6004(h).

A hearing on the Motion was set for Jan. 28, 2022, at 10:30 a.m.
Objections, if any, were due no later than seven days before the
hearing date.

A copy of the Contract is available at https://tinyurl.com/2p96kaj6
from PacerMonitor.com free of charge.

George Ventouratos sought Chapter 11 protection (Bankr. E.D.N.Y.
Case No. 19-44047) on June 28, 2019.  The Debtor tapped Alla
Kachan, Esq., at Law Offices of Alla Kachan, P.C. as counsel.



GIRARDI & KEESE: Ex-Attorneys Can Post Separate Financial Charts
----------------------------------------------------------------
Lauraann Wood at Law360 reports that an Illinois federal judge
probing contempt liability over Thomas V. Girardi's
misappropriation of $2 million said Thursday that he'll accept
separate charts reflecting certain Girardi & Keese accounts' cash
flow, after learning a dispute arose over how to present the
information to the court.

U.S. District Judge Thomas Durkin initially requested a joint
submission from Edelson PC and former Girardi & Keese attorneys
Keith Griffin and David Lira following a December contempt
proceeding, hoping the information would help outline the amount of
settlement money Girardi's now-defunct firm could have paid to Lion
Air Flight 610 plane crash clients, had he learned.

                      About Girardi & Keese

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

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

The petitioners' attorneys:

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

Elissa D. Miller, a member of the firm SulmeyerKupetz, has been
appointed as Chapter 7 trustee for GIRARDI KEESE. The Chapter 7
trustee can be reached at:

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

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

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


GRUPO AEROMEXICO: Invictus Appeals for Votes to Be Counted
----------------------------------------------------------
On January 27, 2022, Invictus Global Management, LLC,  announced
that it has filed a notice of appeal under 28 U.S.C. § 158(a) from
the Order Enforcing the Order Authorizing Entry into New Agreements
Establishing New Labor Conditions with ASPA, ASSA, STIA, and
Independencia [ECF No. 2540] issued by the U.S. Bankruptcy Court
for the Southern District of New York in the bankruptcy case of
Grupo Aeroméxico, S.A.B. de C.V, in which Invictus is currently a
sizable holder of general unsecured claims of various debtor
entities.

Cindy Chen Delano, co-founder and partner of Invictus, commented:
"As sizable holders of general unsecured claims of the debtor
entities in the Aeromexico bankruptcy and other bankruptcies,
Invictus firmly believes that we must protect creditor voting
rights from being undermined. That is why we have appealed what we
view as illegal vote disenfranchisement in the Aeromexico
bankruptcy. In addition to filing an appeal, Invictus remains
committed to providing a fair and viable exit plan for the benefit
of the Debtors, including engaging first class investment bank
Guggenheim to raise capital, which is made available to the Debtors
to utilize at its discretion to facilitate a global, consensual
resolution and/or meet any capital obligations as it pertains to
the debtor in possession financing (“DIP”) in order to provide
the Debtors with the time/runway they need to confirm a lawfully
proposed plan. To date, Guggenheim has raised $525 million of
firmly committed, flexible capital (at the same costs of capital to
the current plan) and has indications of interest of substantially
more capital to the extent the Debtors require or request
additional funds. This capital can be utilized as exit financing
under the same or similar terms outlined in the current plan and/or
replace the DIP to the extent necessary. The capital was sourced
from numerous investors who have expressed a strong interest in
investing fresh capital into Aeromexico through the Chapter 11
process."

                       About Grupo Aeromexico

Grupo Aeromexico, S.A.B. de C.V. (BMV: AEROMEX) --
https://www.aeromexico.com/ -- is a holding company whose
subsidiaries are engaged in commercial aviation in Mexico and the
promotion of passenger loyalty programs. Aeromexico, Mexico's
global airline, has its main hub at Terminal 2 at the Mexico City
International Airport. Its destinations network features the United
States, Canada, Central America, South America, Asia and Europe.

Grupo Aeromexico and three of its subsidiaries sought Chapter 11
protection (Bankr. S.D.N.Y. Lead Case No. 20-11563) on June 30,
2020. In the petitions signed by CFO Ricardo Javier Sanchez Baker,
the Debtors reported consolidated assets and liabilities of $1
billion to $10 billion.

The Debtors tapped Davis Polk and Wardell LLP as their bankruptcy
counsel, KPMG Cardenas Dosal S.C. as auditor, and Rothschild & Co
US Inc. and Rothschild & Co Mexico S.A. de C.V. as financial
advisor and investment banker. White & Case LLP, Cervantes Sainz
S.C. and De la Vega & Martinez Rojas, S.C., serve as the Debtors'
special counsel. Epiq Corporate Restructuring, LLC, is the claims
and administrative agent.

The U.S. Trustee for Region 2 appointed a committee to represent
unsecured creditors on July 13, 2020.  The committee is represented
by Willkie Farr & Gallagher, LLP and Morrison & Foerster, LLP.


GRUPO AEROMEXICO: Katten, Arnold Update on Invictus, 3 Others
-------------------------------------------------------------
In the Chapter 11 cases of Grupo Aeromexico, S.A.B. de C.V., et
al., the law firms of Katten Muchin Rosenman LLP and Arnold &
Porter Kaye Scholer LLP submitted a supplemental verified statement
under Rule 2019 of the Federal Rules of Bankruptcy Procedure, to
disclose an updated list of Ad Hoc Group of OpCo Creditors that
they are representing.

On November 26, 2021, Katten, on behalf of the Ad Hoc Group of OpCo
Creditors, filed the Verified Statement Pursuant to Bankruptcy Rule
2019.

Katten and A&P represent the Ad Hoc Group and do not represent or
purport to represent any entities other than the Ad Hoc Group in
connection with the Debtors' chapter 11 cases. In addition, neither
Invictus, Corvid Peak, Hain Capital, nor Livello represent or
purport to represent any other entities within the Debtors' chapter
11 cases.

As of Jan. 24, 2022, members of the Ad Hoc Group and their
disclosable economic interests are:

Invictus Global Management, LLC
310 Comal Street Building A, Suite 229
Austin, TX 78702

* General Unsecured Claims against Aerovias: $64,897,744.21
* General Unsecured Claims against Aerolitoral: $2,530,000.00
* General Unsecured Claims against Aeromexico Cargo: $1,110,000.00

Corvid Peak Capital Management LLC
299 Park Avenue 13th Floor
New York, NY 10171

* General Unsecured Claims against Aerovias: $61,099,896.00
* General Unsecured Claims against Aerolitoral: $4,918,735.00
* 7.00% Senior Notes: $6,965,000.00

Hain Capital Group, LLC
Meadows Office Complex
301 Route 17, 7th Floor
Rutherford, NJ 07070

* General Unsecured Claims against Aerovias: $15,737,906.45
* General Unsecured Claims against Aerolitoral: $14,219.10

Livello Capital Management LP
1 World Trade Center
85th Floor
New York, NY 10007

* General Unsecured Claims against Aerovias: $16,214,769.00

Katten and A&P reserve the right to amend this Supplemental
Verified Statement as may be necessary in accordance with the
requirements set forth in Bankruptcy Rule 2019.

Co-Counsel to the Ad Hoc Group of OpCo Creditors can be reached
at:

          Steven J. Reisman, Esq.
          Cindi M. Giglio, Esq.
          Michael E. Comerford, Esq.
          Marc B. Roitman, Esq.
          KATTEN MUCHIN ROSENMAN LLP
          575 Madison Avenue
          New York, NY 10022
          Telephone: (212) 940-8800
          Facsimile: (212) 940-8776
          E-mail: sreisman@katten.com
                  cgiglio@katten.com
                  michael.comerford@katten.com
                  marc.roitman@katten.com

             - and -

          Jonathan I. Levine, Esq.
          Maja Zerjal Fink, Esq.
          Lucas B. Barrett, Esq.
          ARNOLD & PORTER KAYE SCHOLER LLP
          250 West 55th Street
          New York, NY 10019
          Telephone: (212) 836-8000
          Facsimile: (212) 836-8689
          E-mail: maja.zerjalfink@arnoldporter.com
                  jonathan.levine@arnoldporter.com
                  lucas.barrett@arnoldporter.com

A copy of the Rule 2019 filing, downloaded from PacerMonitor.com,
is available at https://bit.ly/3u86nHm

                    About Grupo Aeromexico

Grupo Aeromexico, S.A.B. de C.V. (BMV: AEROMEX) --
https://www.aeromexico.com/ -- is a holding company whose
subsidiaries are engaged in commercial aviation in Mexico and the
promotion of passenger loyalty programs.  Aeromexico, Mexico's
global airline, has its main hub at Terminal 2 at the Mexico City
International Airport.  Its destinations network features the
United States, Canada, Central America, South America, Asia and
Europe.

Grupo Aeromexico and three of its subsidiaries sought Chapter 11
protection (Bankr. S.D.N.Y. Lead Case No. 20-11563) on June 30,
2020. In the petitions signed by CFO Ricardo Javier Sanchez Baker,
the Debtors reported consolidated assets and liabilities of $1
billion to $10 billion.

The Debtors tapped Davis Polk and Wardell LLP as their bankruptcy
counsel, KPMG Cardenas Dosal S.C. as auditor, and Rothschild & Co
US Inc. and Rothschild & Co Mexico S.A. de C.V. as financial
advisor and investment banker.  White & Case LLP, Cervantes Sainz
S.C. and De la Vega & Martinez Rojas, S.C., serve as the Debtors'
special counsel.  Epiq Corporate Restructuring, LLC, is the claims
and administrative agent.

The U.S. Trustee for Region 2 appointed a committee to represent
unsecured creditors on July 13, 2020.  The committee is represented
by Willkie Farr & Gallagher, LLP and Morrison & Foerster, LLP.


GRUPO AEROMEXICO: Will Defend Plan in NY Bankruptcy Court
---------------------------------------------------------
Maria Chutchian of Reuters reports that a U.S. bankruptcy court
will start considering Grupo Aeromexico SAB de CV's proposed
reorganization plan on Thursday, as the Mexican carrier battles
junior creditors who say they are being unfairly treated in a
hearing likely to stretch over several days.

Aeromexico, which filed for Chapter 11 bankruptcy protection in New
York in June 2020, will make its case to U.S. Bankruptcy Judge
Shelley Chapman for its proposal, which would infuse new capital
into the company and make Apollo Global Management, a frequent
investor in distressed companies, the largest shareholder.

Though the airline has lined up the support it says it needs from
its multiple creditor groups, some still say the plan should not be
approved unless junior creditors, some of whom may see just pennies
on the dollar, receive better recoveries.

Judge Chapman has set aside several days for the hearing, so will
likely not rule on the Plan on Thursday.  If she ultimately
approves the deal, Aeromexico -- one of three major Latin American
airlines that filed for bankruptcy during the pandemic -- will be
able to exit bankruptcy.

The Plan, according to the airline, would reduce its debt by $1
billion and save around 13,000 jobs.  But junior creditors argue it
is overly beneficial to existing shareholders, including Delta Air
Lines Inc and four board members, at their expense.

Delta and the four Mexican individuals are in line to maintain some
equity in the reorganized company.  Delta, which is expected to
hold around 20% of the company after the restructuring, has said
the Plan's approval is critical to maintaining its long-term
relationship with Aeromexico.

                    About Grupo Aeromexico

Grupo Aeromexico, S.A.B. de C.V. (BMV: AEROMEX) --
https://www.aeromexico.com/ -- is a holding company whose
subsidiaries are engaged in commercial aviation in Mexico and the
promotion of passenger loyalty programs. Aeromexico, Mexico's
global airline, has its main hub at Terminal 2 at the Mexico City
International Airport. Its destinations network features the United
States, Canada, Central America, South America, Asia and Europe.

Grupo Aeromexico and three of its subsidiaries sought Chapter 11
protection (Bankr. S.D.N.Y. Lead Case No. 20-11563) on June 30,
2020. In the petitions signed by CFO Ricardo Javier Sanchez Baker,
the Debtors reported consolidated assets and liabilities of $1
billion to $10 billion.

The Debtors tapped Davis Polk and Wardell LLP as their bankruptcy
counsel, KPMG Cardenas Dosal S.C. as auditor, and Rothschild & Co
US Inc. and Rothschild & Co Mexico S.A. de C.V. as financial
advisor and investment banker. White & Case LLP, Cervantes Sainz
S.C. and De la Vega & Martinez Rojas, S.C., serve as the Debtors'
special counsel. Epiq Corporate Restructuring, LLC, is the claims
and administrative agent.

The U.S. Trustee for Region 2 appointed a committee to represent
unsecured creditors on July 13, 2020.  The committee is represented
by Willkie Farr & Gallagher, LLP and Morrison & Foerster, LLP.


GUARDION HEALTH: Falls Short of Nasdaq Bid Price Requirement
------------------------------------------------------------
Guardion Health Sciences, Inc. received on Jan. 25, 2022, a written
notice from the NASDAQ Stock Market LLC that the Company has not
been in compliance with the minimum bid price requirement set forth
in Nasdaq Listing Rule 5550(a)(2) for a period of 30 consecutive
business days.  Nasdaq Listing Rule 5550(a)(2) requires listed
securities to maintain a minimum closing bid price of $1.00 per
share, and Nasdaq Listing Rule 5810(c)(3)(A) provides that a
failure to meet the minimum closing bid price requirement exists if
the deficiency continues for a period of 30 consecutive business
days. The Notice has no immediate effect on the listing of the
Company's common stock on the Nasdaq Capital Market.

In accordance with Nasdaq Listing Rule 5810(c)(3)(A), the Company
is provided a compliance period of 180 calendar days from the date
of the Notice, or until July 25, 2022, to regain compliance with
the minimum closing bid price requirement.  If the Company does not
regain compliance during the compliance period ending July 25,
2022, the Company may be afforded a second 180 calendar day period
to regain compliance.  To qualify for the second compliance period,
the Company must (i) meet the continued listing requirement for
market value of publicly-held shares and all other initial listing
standards for the Nasdaq Capital Market, with the exception of the
minimum closing bid price requirement and (ii) notify Nasdaq of its
intent to cure the deficiency.  The Company can achieve compliance
with the minimum closing bid price requirement if, during either
compliance period, the minimum closing bid price per share of the
Company's common stock is at least $1.00 for a minimum of 10
consecutive business days.  The Company anticipates that its shares
of common stock will continue to be listed and traded on the Nasdaq
Capital Market during the compliance periods.

The Company plans to carefully assess potential actions to regain
compliance.  However, the Company may be unable to regain
compliance with the minimum closing bid price requirement during
the compliance periods, in which case the Company anticipates
Nasdaq would provide a notice to the Company that its shares of
common stock are subject to delisting, and the Company's common
shares would thereupon be delisted.

                  About Guardion Health Sciences

Headquartered in San Diego, California, Guardion --
http://www.guardionhealth.com-- is a specialty health sciences
company that develops clinically supported nutrition, medical foods
and medical devices, with a focus in the ocular health marketplace.
Located in San Diego, California, the Company combines targeted
nutrition with innovative, evidence-based diagnostic technology.

Guardion Health reported a net loss of $8.57 million for the year
ended Dec. 31, 2020, a net loss of $10.88 million for the year
ended Dec. 31, 2019, and a net loss of $7.77 million for the year
ended Dec. 31, 2018.  As of June 30, 2021, the Company had $41.28
million in total assets, $1.99 million in total liabilities, and
$39.29 million in total stockholders' equity.


GVS TEXAS: Wants to Revise Bid Procedures for $450M All Assets Sale
-------------------------------------------------------------------
GVS Texas Holdings I, LLC, and its affiliates ask the U.S.
Bankruptcy Court for the Northern District of Texas to authorize
their revised bidding procedures in connection with the sale of
substantially all assets to CBRE WWG Storage Partners JV III, LLC,
for $450 million, subject to higher or otherwise better offers and
certain adjustments.

On Oct.6, 2021, the Debtors filed the Debtors' Motion for Entry of
an Order (I) Approving Bidding Procedures in Connection with the
Sale of Substantially all of the Debtors' Assets; (II) Approving
Procedures for the Assumption and Assignment of Executory Contracts
and Unexpired Lease; and (III) Granting Related Relief seeking
Bankruptcy Court approval of the Original Bidding Procedures, which
the submission and consideration of competing plan sponsorship or
asset purchase proposals for the sale or sales. The Original
Bidding Procedures were ultimately approved on Nov. 5, 2021.  

Pursuant to the Original Bidding Procedures Order, the Debtors are
required to seek Court approval of the Stalking Horse Bidder and
any bid protections sought in connection therewith. In addition,
the Original Bidding Procedures provide certain conditions to be
considered a "Qualified Bidder" including entering into a
nondisclosure agreement ("NDA(s)"), a letter of intent ("LOI(s)"),
and statements of their commitment to close, and establish various
deadlines for key events in connection with the Sale, including a
Feb. 11, 2022 Bid Deadline, and a Feb. 21, 2022 auction date.

In furtherance of the Sale, the Debtors filed the Amended Joint
Chapter 11 Plan of GVS Texas Holdings I, LLC and its Debtor
Affiliates and the Amended Disclosure Statement for the Joint
Chapter 11 Plan of GVS Texas Holdings I, LLC and its Debtor
Affiliates. The Plan implements the terms of the Sale and provides
for the distribution of the Sale proceeds among the Debtors'
stakeholders in the order of their priority under the Bankruptcy
Code.   

The Debtors, with the assistance of their investment banker,
Houlihan Lokey Capital, Inc., have engaged in a comprehensive Sale
process that was designed to maximize the value realized from the
Debtors' assets. To date, the Debtors have made substantial
progress and have, in accordance with the Original Bidding
Procedures.

Additionally, the Debtors and their advisers engaged in
negotiations with several parties interested in serving as the
stalking horse bidder. The Debtors determined that the Stalking
Horse Bid best served the purpose of promoting a competitive sale
process and entered into an Asset Purchase Agreement with the
Stalking Horse Bidder. The Stalking Horse Bid, which the Debtors
negotiated at arms'-length with the assistance of Houlihan and the
Debtors' other professionals, will serve as a baseline from which
all prospective bidders will negotiate.   

The total estimated cash consideration for the Stalking Horse Bid
is $450 million, subject to higher or otherwise better offers and
certain adjustments, as well as limited conditions to closing
(including approval by the Court) and rights of termination.     

The material terms of the APA are as follows:

     a. Purchaser: CBRE WWG Storage Partners JV III, LLC;

     b. Purchase Price: $450 million ("Base Amount");

     c. Holdbacks/Contingency Reserve/Transition Services Amount:
$20 milion;

     d. Indemnity Escrow: $4.5 million;

     e. Bid Protections: Break-Up Fee in an amount equal to 1.5% of
the Base Amount, plus, Purchaser Expense Reimbursement capped at
$1.5 million, each of which will be allowed as an administrative
expense claim;

     f. Deposit: 10% of Base Amount;

     g. Overbid: Overbids must be equal to or in excess of the sum
of (i) the Base Amount, plus (ii) the Breakup Fee, plus (iii) the
Purchaser Expense Reimbursement, plus (iv) an amount equal to 1% of
the Base Amount ("Topping Bid");

     h. Outside Closing Date: May 15, 2022; and

     i. Other Material Terms: (i) Transition Services Holdback
Amount, which will be paid the transition services amount in the
event all of the Transition Milestones are successfully completed
on or prior to the Transition Services Expiration Date; (ii)
limited termination rights for the Purchaser; (iii) no due
diligence contingency; (iv) limited conditions precedent to the
Purchaser's obligations to close, but requirement that there not be
total Events of Loss between signing and Closing to one or more
Facilities of 5% of the Base Amount (approximately $22 million) or
more.

In connection with the Stalking Horse Bid, the Debtors seek to
revise the Original Bidding Procedures. The Revised Bidding
Procedures remain substantially the same as the Original Bidding
Procedures but have been amended to reflect the selection of the
Stalking Horse
Bidder and related Bid Protection and otherwise facilitate a
value-maximizing Auction and Sale process.   

The material changes set forth in the Revised Bidding Procedures
include:

     a. Bidders will submit an asset purchase agreement in lieu of
an LOI, and redline against the Stalking Horse APA, which will (i)
identify the Assets the bidder seeks to purchase; (ii) contain the
form and total consideration to be paid by such bidder, including
the amount of cash consideration and the liabilities to be assumed,
(iii) be subject to all of the terms, conditions, and contingencies
in the Stalking Horse APA; and (iv) include cash consideration
equal to or greater than the Topping Bid;

     b. Bid Protections. Stalking Horse Bidder, but no other
bidders, will be immediately entitled to a termination fee in an
amount equal to 1.5% of the Base Amount plus the sum of the
aggregate amount of the Stalking Horse Bidder's actual reasonable
documented out-of-pocket costs and expenses incurred by the
Stalking Horse Bidder in connection with or related to the
Transactions prior to the date of termination of the Stalking Horse
APA up to a maximum amount of $1.5 million;

     c. Topping Bid. Bidders will be required to submit a bid equal
to or in excess of the sum of (i) the Base Amount, plus (ii) the
Breakup Fee, plus (iii) the Purchaser Expense Reimbursement, plus
(iv) an amount equal to 1% of the Base Amount;

     D. The Auction will be conducted live on Feb. 21, 2022. Access
to the Auction will also made available by Zoom or similar video
conference platform. The hearing to approve the Successful Bid will
be conducted on March 15, 2022.

Separately, the Debtors will file a motion seeking authority to
execute the Sale of the Debtors' Assets.

Given the Debtors' need to maximize value for creditors through a
timely and efficient marketing and Sale process, the ability to
designate a Stalking Horse Bidder and offer such bidder Bid
Protections pursuant to the Revised Bidding Procedures as set forth
is justified, appropriate, and essential.  

By the Motion, the Debtors respectfully request approval of (i) the
designation of the Stalking horse Bidder and Stalking Horse Bid on
the terms provided in the Stalking Horse APA, (ii) customary
Stalking Horse Bid Protections, in particular, the payment of the
Break-Up Fee and Purchaser Expense Reimbursement; and (iii) entry
of the proposed Revised Bidding Procedures Order, approving the
Revised Bidding Procedures for the Sale of the Debtors' Assets and
the Revised Assumption and Assignment Notice reflecting appropriate
changes consistent with the Revised Bidding Procedures.

A copy of the Revised Bidding Procedures is available at
https://tinyurl.com/35f429p7 from PacerMonitor.com free of charge.
   
                    About GVS Texas Holdings I

GVS Texas Holdings I, LLC and its affiliates are primarily engaged
in renting and leasing a wide array of properties functioning
principally as self-storage and parking facilities in 64 locations
in Texas, Colorado, Illinois, Indiana, Mississippi, Missouri,
Nevada, New York, Ohio, and Tennessee. Six of the properties are
in
the Dallas-Fort Worth Metroplex, with an additional 28 located
elsewhere in Texas. The properties are managed by Great Value
Storage, LLC.

GVS Texas Holdings I and its affiliates sought Chapter 11
protection (Bankr. N. D. Texas Lead Case No. 21-31121) on June 17,
2021. The parent entity, GVS Portfolio I C, LLC, filed a voluntary
Chapter 11 petition (Bankr. N. D. Texas Case No. 21-31164) on June
23, 2021. GVS Portfolio's case is jointly administered with that
of
GVS Texas Holdings I. Judge Michelle V. Larson oversees the cases.

In its petition, GVS Texas Holdings I listed disclosed $100
million
to $500 million in both assets and liabilities.

The Debtors tapped Sidley Austin, LLP as bankruptcy counsel;
Houlihan Lokey Capital, Inc. as investment banker; and HMP
Advisory
Holdings, LLC, doing business as Harney Partners, as financial
advisor. Getzler Henrich & Associates, LLC is the Debtors'
accountant.



HERITAGE RAIL: Trustee Selling Dome Sleeper for $10K to Patterson
-----------------------------------------------------------------
Tom Connolly, the Chapter 11 Trustee of Heritage Rail Leasing, LLC,
asks the U.S. Bankruptcy Court for the District of Colorado to
authorize him to sell the Debtor's CBQ 304 (Dome Sleeper) to
Patterson Colorado Campgrounds, Inc., for $10,000, subject to
higher and better bids.

The Trustee has continued to respond to inquiries from prospective
purchasers of Heritage's assets. After considering available
options within the context of the current economic environment and
the status of Heritage's operations, the Trustee determined in its
business judgment to sell the CBQ 304 to Patterson under section
363 of the Bankruptcy Code, subject to higher and better bids.

After arms'-length negotiations, the Trustee negotiated a sale of
CBQ 304 to Patterson at a purchase price of $10,000 on the terms
set forth in the Motion and in the purchase agreement, subject to
higher and better bids.

The material terms of the Purchase Agreement are:

     a. The purchase price for CBQ 304 is $10,000.

     b. The Purchase Agreement is subject to, and will not become
effective, until it is approved in its entirety by final, written,
non-appealable Order of the Bankruptcy Court.

     c. Patterson will accept CBQ 304 at closing on an "as is,
where is" basis.

     d. The closing will occur on the first business day upon which
court approval provided is effective and not subject to a stay, or
upon such other day upon which the parties reasonably agree.  

Big Shoulders Capital, LLC has asserted it has first priority
security interest in CBQ 304 pursuant to a Loan and Security
Agreement between Heritage and Big Shoulders dated Feb. 27, 2017
(as amended). Pursuant to the Agreement between Big Shoulders and
the Trustee dated May 25, 2021, which has been approved by the
Court, Big Shoulders has consented to the Trustee's sale of CBQ 304
subject to a carve out of 20% of the net purchase price of CBQ 304
less closing costs, including any applicable storage fees to remain
with the Heritage estate free and clear of any Big Shoulders' lien,
with rights otherwise reserved.

Upon information and belief of the Trustee, CBQ 304 is not
otherwise subject to any security interest, claim or lien, other
than a storage lien asserted by the entity that stores CBQ 304,
which the Trustee is requesting authority to pay from proceeds of
the sale.  

The Trustee has investigated the fair market value of CBQ 304 by
speaking with industry sources, persons familiar with CBQ 304 and
Big Shoulders. Based on this investigation, the Trustee has
determined that the Patterson Purchase Price represents fair market
value. The
Trustee now seeks authority to further market-test the transaction
contemplated by the Purchase Agreement to obtain the highest or
best offer for CBQ 304.

The Trustee does not believe that Court-approved formal bidding
procedures or a break up fee are needed in light of the simplicity
of the proposed transaction. Instead, he asks that any competing
bids for CBQ 304 be received by the deadline to object to the
Motion.
Any parties submitting a competing bid that wish to inspect CBQ 304
will be required to comply with all relevant inspection procedures
and pay any necessary inspection fees. If any objections or
competing bids are received, the Trustee will hold an auction and
bidding can occur at that auction. Any competing bid for CBQ 304
should be on the same terms as the Purchase Agreement (other than
the purchase price) and may be required to be accompanied by a 5%
earnest money deposit and show ability to close. Initial overbids
must be at least 5% more than the Patterson Purchase Price.

By the Motion, the Trustee seeks entry of an order (a) approving
the sale of CBQ 304 free and clear of all liens, claims,
encumbrances, and interests, including (without limitation)
specifically those of Big Shoulders and those of any affiliated
entity of Heritage, if any, to either (i) Patterson, or (ii) the
party who submits the highest or best bid, and (b) finding the
successful purchaser is a "good faith" purchaser under Bankruptcy
Code section 363(m).  

Finally, the Trustee respectfully submits that it is in the best
interest of the Heritage estate to close the sale of CBQ 304 as
soon as possible after all closing conditions have been met or
waived. Accordingly, he asks that the Court waives the 14-day stay
under Fed. R. Bankr. P. 6004(h).

A copy of the Agreement is available at
https://tinyurl.com/yckp5t77 from PacerMonitor.com free of charge.

                  About Heritage Rail Leasing

Heritage Rail Leasing, LLC leases rail rolling stocks, locomotives
and track equipment.

On Aug. 21, 2020, Portland Vancouver Junction & Railroad Inc.,
Vizion Marketing LLC and D.L. Paradeau Marketing LLC filed a
Chapter 11 involuntary petition against Heritage Rail Leasing. The
creditors are represented by Michael J. Pankow, Esq., at
Brownstein
Hyatt Farber Schreck, LLP.

Judge Thomas B. McNamara oversees the case.  

L&G Law Group LLP and Moglia Advisors serve as the Debtor's legal
counsel and restructuring advisor, respectively.  Alex Moglia of
Moglia Advisors is the Debtor's chief restructuring officer.

On Oct. 19, 2020, the Office of the U.S. Trustee appointed a
committee to represent unsecured creditors in the Debtor's Chapter
11 case.  The committee is represented by Goldstein & McClintock
LLLP and the Law Offices of Douglas T. Tabachnik, P.C.

On Oct. 28, 2020, the Court approved the appointment of Tom H.
Connolly as the Debtor's Chapter 11 trustee.  The trustee tapped
Brownstein Hyatt Farber Schreck, LLP as his counsel.



HERITAGE RAIL: Trustee Selling SLRG 9116 to Butterworth for $20K
----------------------------------------------------------------
Tom Connolly, the Chapter 11 Trustee of Heritage Rail Leasing, LLC,
asks the U.S. Bankruptcy Court for the District of Colorado to
authorize him to sell his SLRG 9116 (Golden Mission), a rail car,
to Benjamin Butterworth for $20,000, subject to higher and better
bids.

Heritage owns rail cars, locomotives, rolling stock and equipment
that it used in connection with its rail car leasing business.  The
Buyer filed Proof of Claim No. 26 in the Bankruptcy Case asserting
$120,173.30 ("Claim No. 26").

The Trustee has continued to respond to inquiries from prospective
purchasers of Heritage's assets. After considering available
options within the context of the current economic environment and
the status of Heritage's operations, the Trustee determined in its
business judgment to sell the SLRG 9116 to Butterworth under
section 363 of the Bankruptcy Code, subject to higher and better
bids.

After arms'-length negotiations, the Trustee negotiated a sale of
SLRG 9116 to Butterworth at a purchase price of $20,000 and a
reduction of $20,000 to the amount asserted as remaining owed on
account of Claim No. 26 ("Claim Reduction") on the terms set forth
and in the purchase agreement, subject to higher and better bids.

Big Shoulders Capital, LLC has asserted it has first priority
security interest in SLRG 9116 pursuant to a Loan and Security
Agreement between Heritage and Big Shoulders dated Feb. 27, 2017
(as amended). Pursuant to the Agreement between Big Shoulders and
Trustee dated May 25, 2021, which has been approved by the Court,
Big Shoulders has consented to the Trustee's sale of SLRG 9116
subject to a carve out of 20% of the net purchase price of SLRG
9116 less closing costs, including any applicable storage fees
("Carve Out") to remain with the Heritage estate free and clear of
any Big Shoulders' lien, with rights otherwise reserved.

Upon information and belief of the Trustee, SLRG 9116 is not
otherwise subject to any security interest, claim or lien, other
than a potential storage lien asserted by the entity that stores
SLRG 9116, which the Trustee is requesting authority to pay from
the proceeds of the sale.  

The Trustee has investigated the fair market value of SLRG 9116 by
speaking with industry sources, persons familiar with SLRG 9116.
Based on this investigation, the Trustee has determined that the
Butterworth Purchase Price represents fair market value. He now
seeks authority to further market-test the transaction contemplated
by the Purchase Agreement to obtain the highest or best offer for
SLRG 9116.  

The material terms of the Purchase Agreement are:

     a. The purchase price for SLRG 9116 is $20,000 and a reduction
of $20,000 to the amount asserted as remaining owed on account of
Claim No. 26.  

     b. The Purchase Agreement is subject to, and will not become
effective, until it is approved in its entirety by final, written,
non-appealable Order of the Bankruptcy Court.

     c. Butterworth will accept SLRG 9116 at closing on an "as is,
where is" basis.

     d. The closing will occur on the first business day upon which
court approval provided is effective and not subject to a stay, or
upon such other day upon which the parties reasonably agree.

By the Motion, the Trustee seeks entry of an order (a) approving
the sale of SLRG 9116 free and clear of all liens, claims,
encumbrances, and interests, including (without limitation)
specifically those of Big Shoulders and those of any affiliated
entity of Heritage, if any, to either (i) Butterworth, or (ii) the
party who submits the highest or best bid, and (b) finding the
successful purchaser is a "good faith" purchaser under Bankruptcy
Code section 363(m).

The Trustee does not believe that Court-approved formal bidding
procedures or a break up fee are needed in light of the simplicity
of the proposed transaction. Instead, he asks that any competing
bids for SLRG 9116 be received by the deadline to object to the
Motion.
Any parties submitting a competing bid that wish to inspect SLRG
9116 will be required to comply with all relevant inspection
procedures and pay any necessary inspection fees. If any objections
or competing bids are received, the Trustee will hold an auction
and bidding can occur at that auction. Any competing bid for SLRG
9116 should be on the same terms as the Purchase Agreement (other
than the purchase price) and may be required to be accompanied by a
5% earnest money deposit and show ability to close.

The Trustee requests that initial overbids be at least 5% more than
$25,000, which amount reflects the Butterworth Purchase Price plus
additional consideration in light of the Claim Reduction. For the
avoidance of doubt, this amount will not be deemed a valuation of
the Claim Reduction and the Trustee reserves all rights with
respect to the same.

To facilitate the sale of SLRG 9116, the Trustee also requests
authorization to sell the asset free and clear of any and all
liens, claims, encumbrances, and other interests including (without
limitation) those of tax authorities, storage facilities, Big
Shoulders and any Heritage affiliate entity.

Finally, the Trustee requests that any order approving the sale of
SLRG 9116 be effective immediately, thereby waiving the 14-day stay
imposed by Bankruptcy Rules 6004. The waiver of the 14-day stay is
necessary for the sale of SLRG 9116 to close and the funding to be
received as expeditiously as possible. The Trustee respectfully
submits that it is in the best interest of the Heritage estate to
close the sale of SLRG 9116 as soon as possible after all closing
conditions have been met or waived. Accordingly, he requests that
the Court waives the 14-day stay.

A copy of the Agreement is available at
https://tinyurl.com/nhh7ed5p from PacerMonitor.com free of charge.

                   About Heritage Rail Leasing

Heritage Rail Leasing, LLC leases rail rolling stocks, locomotives
and track equipment.

On Aug. 21, 2020, Portland Vancouver Junction & Railroad Inc.,
Vizion Marketing LLC and D.L. Paradeau Marketing LLC filed a
Chapter 11 involuntary petition against Heritage Rail Leasing.
The
creditors are represented by Michael J. Pankow, Esq., at
Brownstein
Hyatt Farber Schreck, LLP.

Judge Thomas B. McNamara oversees the case.  

L&G Law Group LLP and Moglia Advisors serve as the Debtor's legal
counsel and restructuring advisor, respectively.  Alex Moglia of
Moglia Advisors is the Debtor's chief restructuring officer.

On Oct. 19, 2020, the Office of the U.S. Trustee appointed a
committee to represent unsecured creditors in the Debtor's Chapter
11 case.  The committee is represented by Goldstein & McClintock
LLLP and the Law Offices of Douglas T. Tabachnik, P.C.

On Oct. 28, 2020, the Court approved the appointment of Tom H.
Connolly as the Debtor's Chapter 11 trustee.  The trustee tapped
Brownstein Hyatt Farber Schreck, LLP as his counsel.



HOVNANIAN ENTERPRISES: Miriam Hernandez-Kakol Appointed as Director
-------------------------------------------------------------------
Miriam Hernandez-Kakol, the retired Partner and Global Head,
Management Consulting Practice of KPMG LLP, has been appointed to
Hovnanian Enterprises, Inc.'s Board of Directors effective
immediately.  

The addition of Ms. Hernandez-Kakol expands Hovnanian's Board of
Directors to eight members, six of whom are independent directors.
Ms. Hernandez-Kakol is a transformational global business leader
who has built and scaled multiple businesses to success and solved
critical challenges across diverse industries. She has more than 20
years of experience architecting data-driven, technology-enabled
programs at leading Fortune 100 companies.

"We could not be more thrilled to welcome Miriam to Hovnanian's
Board of Directors," stated Ara K. Hovnanian, Chairman of the
Board, president and chief executive officer.  "Her extensive
strategic advisory expertise and considerable experience in driving
growth initiatives and programs across business platforms, while
enhancing profitability will help guide us as we execute on our
growth plans, including our goal to increase our profitability.
Miriam's accumulation of business experiences will be invaluable as
our Board of Directors assists us in positioning ourselves for
long-term success."

Ms. Hernandez-Kakol most recently served as senior partner and
Global Head-Management Consulting Practice at KPMG.  In this role,
Ms. Hernandez-Kakol was responsible for the largest and fastest
growing business within KPMG's advisory portfolio, including
guiding the strategy of its 20,000+ member consulting team and
continuing the business' double-digit growth trajectory.  Earlier
on in her 13-year career at KPMG, she held other senior leadership
roles of increasing responsibility.  Before that, Ms.
Hernandez-Kakol was a senior vice president at BearingPoint
(formerly KPMG Consulting), where she led multiple practices while
significantly growing revenue and segment profitability.  Ms.
Hernandez-Kakol began her career with Pacific Telephone and then
Telcordia Technologies (Bell Communications Research) where she
rose through the business gaining expertise in networks, technology
and call centers.

Ms. Hernandez-Kakol is currently an Executive Board member of the
Hispanic Technology Executive Council; Co-Chair of the National
Academy Foundation STEM Committee and Board Member of Junior
Achievement New Jersey.  For the past five years, she has been
featured as one of ALPFA's (Association of Latino Professionals for
America) and Fortune's 50 most powerful Latinas.

In connection with her service as a non-employee director, Ms.
Hernandez-Kakol will be compensated in accordance with the
Company's standard compensation policies and practices for
non-employee directors of the Board as described in the Company's
Proxy Statement for its 2021 Annual Meeting of Shareholders filed
with the Securities and Exchange Commission on March 4, 2021.

                    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 disclosed net income of $607.82 million on
$2.78 billion of total revenues for the year ended Oct. 31, 2021,
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.

                             *   *   *

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.


IFIT HEALTH: $300 Mil. Lawsuit Could Lead to Bankruptcy
-------------------------------------------------------
Amanda Christovich of Front Office Sports reports that the reported
$300M lawsuit against iFIT Health and Fitness could lead to
bankruptcy.

Peloton isn't the only at-home fitness company facing major
financial dilemmas -- so is rival iFIT Health and Fitness, which
sells NordicTrack products.

One of the company's lenders, Pamplona Capital Management, filed a
lawsuit against iFIT over an agreement iFIT made with a China-based
manufacturer, according to The New York Post. The reported $300
million lawsuit could cause the company to file for bankruptcy.

The lawsuit comes shortly after the company canceled an IPO which
could have raised around $650 million.

Like Peloton -- whose struggles were partially due to a drop in
demand for at-home fitness -- iFIT is reportedly hemorrhaging
money.

                         From Good To Bad

Just a few short months ago, when the company had filed for an IPO,
things were looking up for iFIT — or at least they appeared to
be.

In the fiscal year 2021, iFIT generated $1.7 billion in revenue, a
major bump from the previous year, when the brand garnered $851.7
million. It had even expanded its portfolio, acquiring Sweat and
29029.

Previous trips to court haven't sunk the company, either. iFIT has
been embroiled in several lawsuits over the past couple of years,
being sued by and countersuing Peloton.

                  About IFit Health and Fitness

IFit Health and Fitness -- https://company.ifit.com/en/home/ -- is
a Utah-based health and fitness technology company that offers
health and fitness platform that connects proprietary software,
experiential content, and hardware to deliver interactive
experiences through live and on-demand content of fitness
modalities. iFit Health & Fitness serves clients worldwide.


INNOVATIVE DESIGNS: Delays Form 10-K for Period Ended Oct. 31
-------------------------------------------------------------
Innovative Designs, Inc. filed a Form 12b-25 with the Securities
and Exchange Commission notifying the delay in the filing of its
Annual Report on Form 10-K for the period ended Oct. 31, 2021.  

The Company said its auditors have not completed their work in
connection with compiling the financial information that is a part
of the Form 10-K. It is expected that the work will be completed
within the extended filing period.

The Company disclosed that revenues increased from $202,253 for the
fiscal year ended Oct. 31, 2019, to approximately $225,601, for the
fiscal year ended Oct. 31, 2020.  The net loss is approximately
$293,040 as of Oct. 31, 2021.

                     About Innovative Designs

Headquartered in Pittsburgh, Pennsylvania, Innovative Designs, Inc.
operates in two separate business segments: cold weather clothing
and a house wrap for the building construction industry.  Both of
its segment lines use products made from INSULTEX, which is a
low-density foamed polyethylene with buoyancy, scent block, and
thermal resistant properties.  The Company has a license agreement
directly with the owner of the INSULTEX Technology.

Innovative Designs recorded a net loss of $280,743 for the year
ended Oct. 31, 2020, compared to a net loss of $520,591 for the
year ended Oct. 31, 2019. As of July 31, 2021, the Company had
$1.64 million in total assets, $716,543 in total liabilities, and
$922,626 in total stockholders' equity.

Bayville, NJ-based Boyle CPA, LLC, the Company's auditor since
2020, issued a "going concern" qualification in its report dated
Aug. 4, 2021, citing that the Company had net losses and negative
cash flows for the years ended Oct. 31, 2020 and an accumulated
deficit at Oct. 31, 2020.  These factors raise substantial doubt
about its ability to continue as a going concern for one year from
the issuance of these financial statements.


INTEGRITY BRANDS: Uncle Maddio's Seeks Growth After Chapter 11
--------------------------------------------------------------
QSR reports that since being purchased from bankruptcy by S&S Group
and replacing management with an experienced leadership team, pizza
chain Uncle Maddio's new owners along with a committed core of
fanatic franchisees have re-invigorated its brand.

President & CEO Jim Smith, with Vice President of Franchising Bob
Cuffaro and Vice President of Business Development Carell Grass
have brought decades of pizza experience and franchise success to
Uncle Maddio's.

"We purchased the brand because of the quality and unsurpassed
flavors of the product," says President Jim Smith.  "We believe the
superior taste of our unique Chef Created pizzas, along with our
award-winning salads and other authentic offerings stand above our
competition."

"The recent and on- going challenges provided us an opportunity to
pivot our operations and re-position our brand for future
development.  Our recent store opening on the campus of Arizona
State University is an example of where we see growth opportunities
for our brand," continued Smith.

"We believe the investments we have made in technology, digital &
social media, our mobile app, and a consistent marketing message,
along with our innovations in improving unit economics position us
for short- and long-term success." says Carell Grass "Uncle
Maddio's Pizza was one of the first hand crafted, custom made
artisanal pizza concepts in the fast casual arena.  Their
commitment to hand made dough, fresh ingredients, and a Served with
Love guarantee to customer service has resulted in significant
customer loyalty", he continued.

"Not only are we improving our existing franchisees success, but we
are actively seeking to grow smartly in targeted franchised
markets," says Bob Cuffaro.  "Our newest franchisee will be opening
a location in Newnan GA and we are actively awarding franchise
opportunities to new qualified candidates," he continued.

                      About Integrity Brands

Integrity Brands, LLC, owns and operates a chain of pizza
restaurants in Georgia.

Integrity Brands, based in Atlanta, GA, filed a Chapter 11 petition
(Bankr. N.D. Ga. Case No. 19-55832) on April 13, 2019. In the
petition signed by Matthew Andrew, CEO, the Debtor estimated $0 to
$50,000 in assets and $1 million to $10 million in liabilities.

Leslie M. Pineyro, Esq., at Jones & Walden, LLC, serves as
bankruptcy counsel to the Debtor.

                          *     *     *

In October 2019, Judge Paul W. Bonapfel of the U.S. Bankruptcy
Court for the
Northern District of Georgia authorized Integrity Brands's sale of
substantially all assets to S&S Group, LLC.  In exchange, S&S Group
will pay the purchase price through a credit bid by reducing the
amount of the S&S Group Claim by $1.25 million.


INTELSAT SA: Bankruptcy Bills Trimmed by Fee Examiner
-----------------------------------------------------
Advanced Television reports that Intelsat SA's Chapter 11
bankruptcy reconstruction has seen the court-appointed Fee Examiner
look at every invoice submitted during the three-month period of
June 1st-August 31st 2021 by Intelsat's various professional
advisers and advisors to Intelsat's shareholders and other key
parties. The Examiner has trimmed just about every
monthly/quarterly billing summary.

The Examiner's work is routine although such a major bankruptcy
generates commensurately high professional fees and reflect the
intensity of the work involved. The Fee Examiner is tasked with
looking at -- and potentially challenging – fees and expenses of
the reconstruction process. The Examiner praised the professionals
for their "prompt, thorough and detailed responses" to the queries
raised.

In fact, many of the professionals when challenged over a
particular invoice, voluntarily reduced or cancelled the invoice.
These "voluntary" reductions saved $549,704 of fees and a further
$1275 in expenses.

However, the Fee Examiner had more than a few grumbles against
almost all of the professionals and cited: "Lumping/repetitive
and/or Vague time entries, Excessive time spent, Inter-office
conferences, non-work travel, unsupported expenses," and various
other negative observations in the Examiner's reviews.

There are some 29 professional advisors and lawyers involved and
for most of them the adjustments are extremely modest.

For example, Alvarez & Marsal North America LLC, which asked for
$6.7 million for its work during the period. The Examiner trimmed
this by $32,519.

Deloitte Financial Advisory Services LLP voluntarily trimmed its
fees by $6,412 because of “non-working travel” but the Examiner
further cut Deloitte's overall fees by $16,899 and left the claimed
$1.899 million intact. But a Deloitte sister company (Deloitte Tax
LLP) submitted fees totalling $6.830 million. The Examiner cut
$113,656 from this total.

Kirkland & Ellis LLP and Kirkland & Ellis Int'l LLP are legal
counsel to Intelsat and billed $12.898 million in fees and $639,958
in expenses during the period. The Examiner trimmed these sums by
$59,733 for fees and just $2,093 for expenses.

The totals, however, are considerable and show the costs of
Intelsat's bankruptcy for the quarter-year. The Examiner's overall
total for the interim period total $39.001 million and a further
$760,809 in assorted expenses.

                        About Intelsat S.A.

Intelsat S.A. -- http://www.intelsat.com/-- is a publicly held
operator of satellite services businesses, which provides a diverse
array of communications services to a wide variety of clients,
including media companies, telecommunication operators, internet
service providers, and data networking service providers.  The
Company is also a provider of commercial satellite communication
services to the U.S. government and other select military
organizations and their contractors. The Company's administrative
headquarters are in McLean, Virginia, and the Company has extensive
operations spanning across the United States, Europe, South
America, Africa, the Middle East, and Asia.

Intelsat S.A. and its debtor-affiliates concurrently filed
voluntary petitions for relief under Chapter 11 of the Bankruptcy
Code (Bankr. E.D. Va. Lead Case No. 20-32299) on May 13, 2020. The
petitions were signed by David Tolley, executive vice president,
chief financial officer, and co-chief restructuring officer. At the
time of the filing, the Debtors disclosed total assets of
$11,651,558,000 and total liabilities of $16,805,844,000 as of
April 1, 2020.

Judge Keith L. Phillips oversees the cases.  

The Debtors tapped Kirkland & Ellis LLP and Kutak Rock LLP as legal
counsel; Alvarez & Marsal North America, LLC as restructuring
advisor; PJT Partners LP as financial advisor & investment banker;
Deloitte LLP as tax advisor; and Deloitte Financial Advisory
Services LLP as fresh start accounting services provider. Stretto
is the claims and noticing agent.

The Office of the U.S. Trustee appointed a committee of unsecured
creditors on May 27, 2020. The committee tapped Milbank LLP and
Hunton Andrews Kurth LLP as legal counsel; FTI Consulting, Inc., as
financial advisor; Moelis & Company LLC as investment banker; Bonn
Steichen & Partners as special counsel; and Prime Clerk LLC as
information agent.


JDUB'S BREWING: Joerger Selling Proceeds of Beer Brands' Sale
-------------------------------------------------------------
JDub's Brewing Company, LLC, asks the U.S. Bankruptcy Court for the
Middle District of Florida to authorize Jeremy Joerger to sell his
contractual interest in the proceeds from the sale of intellectual
property, including trade secrets, logos, marks, drawings, recipe
formulas and trademarks ("Beer Brands") to McIntyre Funding I, LLC,
or its assignee.

In exchange for, and upon, the Beer Brands Contribution, Joerger
would receive from the Debtor's Estate 50% of the Beer Brand
Proceeds.

Furthermore, pursuant to the Plan Article 6 Class 7 all "Allowed
Equity Interests" in the Debtor will be cancelled and reissued to
Joerger in exchange for, among other things, Joerger's contribution
of the Beer Brands and the Founder Exit Funding provided by
Joerger.”

On Sept. 3, 2021, the Court entered its Amended Order Confirming
JDub's Brewing Company, LLC's Third Amended Plan of Reorganization.
Among other findings, the Court determined that Joerger's release
satisfied the requirements set forth in In re Transit Group, Inc.,
286 B.R. 811 (Bankr. M.D. Fla. 2002) and therefore it approved
Joerger's release subject to the clarifications contained therein.
Joerger now seeks to sell his Joerger Proceeds to the Buyer
pursuant to the termsand conditions of the Purchase and Sale
Agreement.

The Joerger and Buyer seek Court authorization for Joerger to sell
the Joerger Proceeds to the Buyer pursuant to the Plan and
Confirmation Order.

The material terms of the proposed transaction are:

     A. The purchase prices $35,000 plus 10% of Buyer's net
proceeds subject to a continuing requirement to assist with the
marketing and selling of the Beer Brands.

     B. There is no financing contingency and this is an all cash
offer.

     C. The Joerger Proceeds are being sold free and clear of all
liens, claims, encumbrances and any other interests. This is a
material inducement and necessary condition precedent to close.

     D. The closing will take place as soon as commercially
reasonable following the entry of an order granting the Motion.

The sale of the Joerger Proceeds is an arms'-length transaction and
the Buyer is not affiliated with or an insider of the Debtor or
Joerger.

Joerger and the Buyer request approval to immediately sell the
contractual rights to the Joerger Proceeds.

A copy of the Agreement is available at
https://tinyurl.com/2fruzd4y from PacerMonitor.com free of charge.

                   About JDub's Brewing Company

JDub's Brewing Company, LLC, a Sarasota, Fla.-based company in the
beverage manufacturing industry, sought protection under Chapter
11
of the Bankruptcy Code (Bankr. M.D. Fla. Case No. 20-02926) on
April 6, 2020, listing $697,542 in assets and $1,687,781 in debt.
Judge Michael G. Williamson oversees the case.  

Daniel Etlinger, Esq., at David Jennis, PA, doing business as
Jennis Law Firm, serves as the Debtor's legal counsel.

On July 6, 2021, Judge Williamson confirmed the Debtor's Chapter
11
plan of reorganization.



KBK ENTERPRISES: Whiteford, et al. Represent Tort Claimants
-----------------------------------------------------------
Pursuant to Rule 2019 of the Federal Rules of Bankruptcy Procedure,
the law firms of Whiteford Taylor & Preston LLP, Whiteford Taylor &
Preston LLP, and Baird Mandalas Brockstedt LLC submitted a verified
statement to disclose that they are representing the Tort Claimants
in the Chapter 11 cases of KBK Enterprises of Roanoke, Inc.

As of Jan. 27, 2022, the Tort Claimants and their disclosable
economic interests are:

                                         Economic Interest
                                         -----------------

Martha F. Blevins                      Unliquidated Tort Claim
6561 Mt. Chestnut Road
Roanoke, VA 24018

Jim Cochran                            Unliquidated Tort Claim
6327 Stonecroft Court
Roanoke, VA 24018

Larry DeHaven                          Unliquidated Tort Claim
318 Sprinkle Road
Fincastle, VA 24090

LouAnn DeHaven                         Unliquidated Tort Claim
318 Sprinkle Road
Fincastle, VA 24090

Ricardo English                        Unliquidated Tort Claim
2119 Electric Road, Apt. 27
Roanoke, VA 24018

Estate of Charles Faggart              Unliquidated Tort Claim
6509 Harmony Lane
Roanoke, VA 24018

James W. Garber, Jr.                   Unliquidated Tort Claim
1816 Overland Ave. SW
Roanoke, VA 24018

Estate of James Hamlin                 Unliquidated Tort Claim
3945 Sandpiper Drive
Roanoke, VA 24017

Victoria Hamlin                        Unliquidated Tort Claim
3945 Sandpiper Drive
Roanoke, VA 24017

Elisabeth Hammond                      Unliquidated Tort Claim
309 Wentworth Lane
Daleville, VA 24083

Harvey G. Howell, III                  Unliquidated Tort Claim
4728 Cordell Drive
Roanoke, VA 24018

Dallas Jarrell                         Unliquidated Tort Claim
5661 Warwood Drive
Roanoke, VA 24018

Diane Jarrell                          Unliquidated Tort Claim
5661 Warwood Drive
Roanoke, VA 24018

Sharon Key                             Unliquidated Tort Claim
2062 Keytown Road
Bedford, VA 24523

Hugh W. Killinger, III                 Unliquidated Tort Claim
201 Homeplace Drive
Salem, VA 24153

Donna L. Manley                        Unliquidated Tort Claim
4516 Grandin Road SW
Roanoke, VA 24018

Mindy Perdue                           Unliquidated Tort Claim
P.O. Box 323
Wirtz, VA 24184

Brian Puckett                          Unliquidated Tort Claim
4728 Barclay Square
Roanoke, VA 24018

Greg Sadler                            Unliquidated Tort Claim
5916 Bridlewood Dr.
Roanoke, VA 24018

Cheryl A. Scogin                       Unliquidated Tort Claim
3720 Knollridge Road, #303
Salem, VA 24153

Alice R. Scogin                        Unliquidated Tort Claim
3720 Knollridge Road, #303
Salem, VA 24153

Sam Smith                              Unliquidated Tort Claim
5232 Springlawn Avenue
Roanoke, VA 24018

Christopher Sowers                     Unliquidated Tort Claim
4951 Bower Road
Roanoke, VA 24018

Lynn Thomas                            Unliquidated Tort Claim
1126 Gearhart Road SE
Roanoke, VA 24014

Zechariah Thurston                     Unliquidated Tort Claim
6808 Mount Chestnut Road
Roanoke, VA 24018

Larry Vest                             Unliquidated Tort Claim
314 Wentworth Avenue
Roanoke, VA 24018

Diane Vest                             Unliquidated Tort Claim
314 Wentworth Avenue
Roanoke, VA 24018

Crystal Waggoner                       Unliquidated Tort Claim
502 Cambridge Court Road
Vinton, VA 24179

Tort Counsel does not represent the interest of, and are not
fiduciary for, any other creditor, party in interest, or other
entity that has not signed an engagement agreement with Marler
Clark.

Counsel for the Tort Claimants can be reached at:

          WHITEFORD TAYLOR & PRESTON LLP
          Brandy M. Rapp, Esq.
          10 S. Jefferson Street, Suite 1110
          Roanoke, VA 24011
          Tel: (540) 759-3577
          Fax: (540) 759-3567
          E-mail: brapp@wtplaw.com

          MARLER CLARK LLP PS
          William D. Marler, Esq.
          The Food Safety Law Firm
          1012 First Avenue, Fifth Floor
          Seattle, WA 98104-1008
          Tel: (206) 346-1890
          Fax: (206) 346-1898
          E-mail: bmarler@marlerclark.com

             - and -

          BAIRD MANDALAS BROCKSTEDT LLC
          Stephen W. Spence, Esq.
          1413 Savannah Road, Suite 1
          Lewes, DE 1995
          Tel: (302) 645-2262
          Fax: (302) 644-0306
          E-mail: sws@bmbde.com

A copy of the Rule 2019 filing, downloaded from PacerMonitor.com,
is available at https://bit.ly/3H9pq7S

                About KBK Enterprises of Roanoke

KBK Enterprises of Roanoke, Inc. filed its voluntary petition for
relief under Chapter 11 of the Bankruptcy Code (Bankr. W.D. Va.
Case No. 22-70008) on Jan. 10, 2022, listing up to $50,000 in both
assets and liabilities. Tony Triplette, president, signed the
petition.

Andrew S. Goldstein, Esq., at Magee Goldstein Lasky & Sayers, PC,
serves as the Debtor's legal counsel.


KELLEY HYDRAULICS: Seeks to Hire John W. Lovell as Accountant
-------------------------------------------------------------
Kelley Hydraulics, Inc. seeks approval from the U.S. Bankruptcy
Court for the Southern District of Texas to hire John W. Lovell,
CPA, of John W. Lovell CPA as its accountant.

Mr. Lovell will prepare and/or assist with various accounting,
bookkeeping, and compliance requirements, including but not limited
to the following:, monthly financial statements, bookkeeping
services, payroll processing, preparing corporate tax returns,
preparing the State of Texas franchise tax return, quarterly and
year end payroll tax preparation, and assisting in the workout
process with creditors and any other business services directly
related to the business operations of the Debtor and/or these
proceedings, as may requested by the Debtor from time to time.

Mr. Lovell will bill $200 per hour for his services.

Mr. Lovel represents no interest adverse to the Debtor or its
estate in the matters upon which he will be engaged by the Debtor,
according to court filings.

The firm can be reached through:

     John W. Lovell, CPA
     John W. Lovell CPA
     P.O. Box 7
     Waller TX 77484
     Phone: (936) 372-3611

        About Kelley Hydraulics Inc.

Kelley Hydraulics, Inc. filed a petition for Chapter 11 protection
(Bankr. S.D. Tex. Case No. 21-33269) on Oct. 5, 2021, listing as
much as $50,000 in both assets and liabilities. Joe Kelley,
president and director, signed the petition.

Judge Marvin Isgur oversees the case.

The Debtor tapped  Jeff Carruth, Esq., at Weycer, Kaplan, Pulaski,
& Zuber, P.C. as legal counsel.


KNOW LABS: Creates Free Conversational Platform
-----------------------------------------------
Know Labs, Inc. announced the creation of a Know Labs Community on
Discord, a free conversational platform where users can talk and
text with their contacts and communities.  

The main purpose of the Know Labs Discord Community is to improve
engagement among those that follow and support the company.
Followers, supporters and investors can use this space to post
questions, make suggestions, and interact with each other,
including Know Labs executive team. Additional information on how
to access the Know Labs Community is available on the company's
website or access the Community directly through the following
link: discord.gg/knowlabs.

                          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 $25.36 million for the year ended
Sept. 30, 2021, a net loss of $13.56 million for the year ended
Sept. 30, 2020, and a net loss of $7.61 million for the year ended
Dec. 31, 2019.  As of Sept. 30, 2021, the Company had $12.89
million in total assets, $11.47 million in total current
liabilities, $178,170 in total non-current liabilities, and $1.24
million in total stockholders' equity.


KUMTOR GOLD: Wins May 26 Plan Exclusivity Extension
---------------------------------------------------
The Honorable Lisa G. Beckerman of the U.S. Bankruptcy Court for
the Southern District of New York extended the periods within which
Debtors Kumtor Gold Company CJSC and Kumtor Operating Company CJSC
have the exclusive rights to file a plan and solicit acceptances of
a plan through and including May 26, 2022, and July 25, 2022,
respectively.

On September 27, 2021, the Debtors filed the Motion for extending
their Exclusivity Periods. The Court held a hearing on the Motion
on October 18, 2021, and entered the Order extending the Debtors'
Exclusivity Periods.

According to the last Motion of Exclusivity Periods, since the
Petition Date, the Debtors have been actively administering these
Chapter 11 Cases. The Debtors have, among other things, retained
professionals to advise the Debtors on all aspects of their
restructuring; prepared and filed their schedules of assets and
liabilities and statements of financial affairs; and is seeking
approval of DIP financing.

The extension will give the Debtors additional time to address the
remaining issues, and allow them to prepare and file a Chapter 11
plan.

The Objection Deadline was scheduled on January 19, 2022, at 4:00
p.m. (ET), and the Presentment Date was scheduled on January 20,
2022, at 12:00 p.m. (ET).

A copy of the Debtors' Last Motion to extend is available at
https://bit.ly/3AzkdDP from Stretto.com.

A copy of the Debtors' Notice of Presentment to extend is available
at https://bit.ly/3rZ4wli from Stretto.com.

A copy of the Court's Extension Order is available at
https://bit.ly/3u9jasW from Stretto.com.

                             About Kumtor Gold Inc.

Centerra Gold Inc. is a Canadian mining company that owns and
operates the Kumtor Gold Mine in the Kyrgyz Republic.

Centerra placed subsidiaries, Kumtor Gold Co and Kumtor Operating
Co., into Chapter 11 bankruptcy in the U.S. following the
nationalization of the miner's Kumtor gold mine by the Kyrgyz
Republic, a former Soviet republic.

Kumtor Gold Company CSJC and Kumtor Operating Company CSJC sought
Chapter 11 bankruptcy protection (Bankr. S.D.N.Y. Case Nos.
21-11051 to 21-11052) on May 31, 2021. Kumtor Gold was estimated to
have $1 billion to $10 billion in assets and $100 million to $500
million in liabilities as of the bankruptcy filing.

The Honorable Lisa G. Beckerman is the case judge. Sullivan &
Cromwell LLP, led by James L. Bromley, is the Debtor's counsel.
Stikeman Elliot LLP is the co-counsel. Stretto is the claims agent.



LINDERIAN CO: Seeks Use of Cash Collateral
------------------------------------------
The Linderian Company Ltd. asks the U.S. Bankruptcy Court for the
Eastern District of Texas, Tyler Division, for authority to use
approximately $291,000 in cash collateral to pay its 21-day
budgetary period immediately following the Petition Date.

The Debtor previously reorganized under Chapter 11 by filing a
bankruptcy petition in January 2016 and has been operating
successfully for the last several years after its initial exit from
bankruptcy. However, the recent pandemic of COVID-19 has
dramatically and negatively affected the Debtor's financial
strength. The Debtor lost a big portion of its patients over the
last two years due to COVID, and, because of the new COVID
restrictions, new patients (particularly private pay patients) were
not coming in at the rate previously experienced by the Debtor.

The Debtor believed it would receive more help from the last round
of the CARES Act in December 2021, but that did not pan out. In
July 2021, the IRS began levying the Debtor's Medicare payments, to
date, between 800,000 - $1 million. Without the Medicare payments
that average approximately $150,000 per month, the Debtor was
unable to stay current on its payroll taxes which initiated the
levy in the first instance.

In the Debtor's last hearing before the Court, the Debtor was
granted the ability to receive financing from its landlord, Shefa
Healthcare, LLC, in the amount of $125,000. This was an unsecured
loan given administrative expense priority under 11 U.S.C. section
364(b).

Meanwhile, the Internal Revenue Service has asserted liens filed on
and in the amount of:

     a. 8/18/2015, $253,609.91
     b. 10/16/2015, $263,822.35
     c. 11/15/2019, $1,721,517
     d. 12/17/2020, $457,185.39
     e. 7/06/2021, $105,373.43

In addition, there are financing statements filed by Corporation
Service Company and CT Corporation System, as representatives. The
Debtor believes these are subordinate to the IRS's lien
priorities.

The Debtor is also a party to:

     -- a "Future Receipts Sale and Purchase Agreement" with Cloud
Fund, LLC;

     -- a "Revenue Based Financing Agreement" with EBF Holdings,
LLC d/b/a Everest Business Funding; and

     -- a "Future Receivables Sale and Purchase Agreement" with Fox
Capital Group, Inc.

The Debtor does not believe these are secured creditors and that
the agreements are subordinate to the IRS's lien priorities.

As adequate protection for the use of cash collateral, the Debtor
proposes to grant  the Secured Creditors a general and continuing
lien upon and security interest in and to all of the Debtor's
right, title, and interests in, to, and against the Secured
Creditors' collateral, acquired by the Debtor after the Petition
Date.

The Replacement Liens  will be deemed first and prior, valid,
perfected, and enforceable without the need of filing, recordation,
documentation, or other acts on the part of the Secured Creditors
or the Debtor.

The Debtor also requests the Court to conduct an emergency interim
hearing on the Motion.

A copy of the motion is available at https://bit.ly/3g9Cu0W from
PacerMonitor.com.

                About The Linderian Company, Ltd.

The Linderian Company, Ltd. operates a nursing care facility in
Longview, Texas. Linderian sought protection under Chapter 11 of
the U.S. Bankruptcy Code (Bankr. E.D. Tex. Case No. 22-60024) on
January 19, 2022. In the petition signed by Greg Sechrist, managing
partner, the Debtor disclosed up to $1 million in assets and up to
$10 million in liabilities.

Judge Joshua P. Searcy oversees the case.

Mark A. Castillo, Esq., at Curtis Castillo PC is the Debtor's
counsel.



LOUISIANA LOCAL: Moody's Cuts Rating on $26MM Revenue Bonds to B1
-----------------------------------------------------------------
Moody's Investors Service has downgraded to B1 from Baa3 the
ratings on the approximately $26,285,000 Louisiana Local Government
Environment Facilities and Community Development Authority's
Student Housing Revenue Bonds (Provident Group - ULM Properties LLC
- University of Louisiana at Monroe Project), Series 2019A and
Series 2019B (collectively the "Bonds"). The outlook is revised to
negative from ratings under review. This rating action concludes
the review for downgrade initiated on November 12, 2021.

RATINGS RATIONALE

The downgrades are based on less than adequate financial
performance as evidenced by continued lower than projected
occupancy and debt service coverage levels. Such instability has
resulted previously and, potentially going forward, in the need to
tap the debt service reserve fund.

RATING OUTLOOK

The negative outlook is based on the continued low current
occupancy which may continue to adversely affect the financial
performance of the project.

FACTORS THAT COULD LEAD TO AN UPGRADE OF THE RATINGS

Upgrade would be unlikely in the near term due to continued weak
occupancy levels

FACTORS THAT COULD LEAD TO A DOWNGRADE OF THE RATINGS

Prolonged sub-par occupancy and rent levels

Weak financial performance as measured by low and/or declining
debt service coverage levels

LEGAL SECURITY

Project revenues will constitute the primary source of revenue for
the rated debt. The bond trustee will also have a security interest
in various funds, such as the Bond Fund, Debt Service Reserve Fund,
and the Repair and Replacement Fund, as provided by the Trust
Agreement.

PROFILE

Provident Group- ULM Properties, LLC, is a single member LLC (the
"Borrower") of which Provident Resources Group Inc., a non-profit
corporation is the sole member. The Borrower was formed for the
purpose of developing, constructing, owning and operating student
housing. The Borrower will issue the tax-exempt bonds to construct
the Project and fund the required reserves under the Trust
Indenture.

METHODOLOGY

The principal methodology used in these ratings was Global Housing
Projects published in June 2017.


MAG AUTO GROUP: Seeks to Hire Marc Voisenat as Legal Counsel
------------------------------------------------------------
Mag Auto Group Inc. seeks approval from the U.S. Bankruptcy Court
for the Northern District of California to employ the Law Office of
Marc Voisenat to serve as legal counsel in its Chapter 11 case.

Marc Voisenat will be paid at the hourly rate of $450 and has
received a retainer in the amount of  $15,068.  The firm will also
receive reimbursement for out-of-pocket expenses incurred.

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

Marc Voisenat can be reached at:

     Marc Voisenat, Esq.
     Law Office of Marc Voisenat
     1330 Broadway Suite 734
     Oakland, CA 94612
     Tel: (510) 272-9710
     Email: voisenat@gmail.com

                  About Mag Auto Group Inc.

Mag Auto Group Inc. is a used car dealer in Walnut Creek,
California.

Mag Auto Group Inc. filed its voluntary petition for relief under
Chapter 11 of the Bankruptcy Code (Bankr. N.D. Cal Case No.
21-41536) on Dec. 31, 2021. The petition was signed by Pouriya Pete
Mozaffary, president. At the time of filing, the Debtor estimated
$500,000 to $1 million  in assets and $1 million to $10 million in
liabilities.

Judge William J. Lafferty oversees the case.

Marc Voisenat, Esq. at Law Office of Marc Voisenat serves as the
Debtor's counsel.


MAGELLAN HOME-GOODS: Gets OK to Employ Keith Rogstad as Appraiser
-----------------------------------------------------------------
Magellan Home-Goods Ltd. received approval from the U.S. Bankruptcy
Court for the Western District of Washington to hire Keith Rogstad,
a valuation analyst based in Sammamish, Wash., to appraise its
intellectual property.

Mr. Rogstad will be paid at an hourly rate of $240.

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

Mr. Rogstad can be reached at:

     Keith Rogstad
     22421 NE 2nd St.
     Sammamish, WA 98074

                     About Magellan Home-Goods

Magellan Home-Goods Ltd, doing business as Magellan Home Goods,
sells patented home goods and small appliances manufactured
offshore to retail consumers in the United States. The company is
based in Blaine, Wash.

Magellan Home-Goods sought protection under Subchapter V of Chapter
11 of the Bankruptcy Code (Bankr. W.D. Wash. Case No. 21-11413) on
July 24, 2021, listing $2,324,758 in total assets and $2,063,752 in
total liabilities. Judge Marc Barreca oversees the case while
Geoffrey Groshong is the Subchapter V trustee appointed in the
case.

The Debtor tapped Neeleman Law Group PC as bankruptcy counsel;
Whatcom Law Group and Schacht Law Office, Inc. as special counsel;
and Northstar Tax & Accounting as accountant.


MANN'S WORLD: Trustee Seeks May 13-15 Auction of Revolving Cannon
-----------------------------------------------------------------
Joy R. Webster, Trustee of Mann's World, LLC, asks the U.S.
Bankruptcy Court for the Middle District of Georgia to authorize
the auction sale of Michael B. Suchka Hotchkiss Revolving Cannon,
Serial Number 0001, to be conducted by Rock Island Auction Co.
("RIAC") at 7819 42nd Street West, in Rock Island, Illinois 61201,
from May 13, 2022, through May 15, 2022.

A hearing on the Motion is set for Feb. 17, 2022, at 9:30 a.m.  The
Objection Deadline is Feb. 2, 2022.

The Trustee has recovered several weapons, which weapons are
property of the bankruptcy estate and available for sale by the
Trustee.  This property includes -- one Colt M16A2 with Saudi
markings, serial number 8190609; 2 knife pistols, serial numbers
KN0016 and KN0020; one Valley Engraving Gatling's Battery Gun,
serial number 014-001 (with manual, 4 crates, tripod, yoke, and two
Broadwell magazine drums); one Michael B. Suchka Hotchkiss
Revolving Cannon, serial number 0001; and two two-wheeled caissons
containing six ammo drums (the two-wheeled caissons and six ammo
drums may be lotted either alone, or with the Gatling Gun or the
Hotchkiss cannon as determined by the auctioneer to obtain the best
price possible).

The property may be subject to statutory liens in favor of the
State of Georgia Department of Revenue and the Georgia Department
of Labor and judgment liens in favor of David F. Hall, Greg Wurst,
Mike Kamler and Kamler, Land, Hog and Cattle Farms, LLP, Bruce Del
Giorno, Tony Del Giorno, Thomas Thacker and Chris Del Giorno.  The
Trustee is not aware of any other liens on the property.

RIAC is the duly appointed Auctioneer for the estate by order of
the Court dated Dec. 23, 2019.

On Jan. 31, 2021, the Court entered an Order on Motion to Sell
Property of the Estate at Auction Free and Clear of Liens with
Liens to Attach to the Proceeds authorizing the sale of one Colt
M16A2 with Saudi markings, serial number 8190609; 2 knife pistols,
serial numbers KN0016 and KN0020; one Valley Engraving Gatling’s
Battery Gun, serial number 014-001 (with manual, 4 crates, tripod,
yoke, and two Broadwell magazine drums); one Michael B. Suchka
Hotchkiss Revolving Cannon, serial number 0001; and two two-wheeled
caissons containing six ammo drums (the two-wheeled caissons and
six ammo drums may be lotted either alone, or with the Gatling Gun
or the Hotchkiss cannon as determined by the auctioneer to obtain
the best price possible) in the premier Auction held May 14, 2021
through May 16, 2021 at 7819 42nd Street West, Rock Island, IL
61201.  Bids were received on all of the items listed.  However,
the sale of the Colt M16A2 with Saudi markings, serial number
8190609 and the Michael B. Suchka Hotchkiss Revolving Cannon,
serial number 0001 did not close and those items have remained in
the possession of Rock Island Auction.  

The Auctioneer, with the agreement of the Trustee, intends to
conduct an auction of the Michael B. Suchka Hotchkiss Revolving
Cannon, serial number 0001 in the premier Auction slated for May
13, 2022 through May 15, 2022.  Lot information may be obtained by
contacting RIAC at (309) 797-1500.

The costs of the sale will be a 16% commission, with a 15% buyer's
premium of the entire cash gross proceeds and an 18.5% buyer's
premium of the entire credit card gross proceeds.  There is an
additional buyer's premium of 1% on bids using the "RIAC Live"
format.  RIAC will also retain the non-estate funds received
consisting of the buyer's premiums without further order from the
Court.

The property may be inspected before the sale, and approximate
times for the auctioning of particular lots may be obtained by
contacting Rock Island Auction Company at (309) 797-1500 prior to
the dates of sale.  Creditors and parties interested in purchasing
the property should appear at the auction to place a bid on the
property or otherwise assist the trustee or auctioneer in
liquidating the property at the highest price.

The property will continue to depreciate in value unless a buyer
can be found and under the circumstances, the Trustee feels that a
sale at public auction will best serve the estate.  The Trustee
wishes to sell the property at auction free and clear of liens with
the liens to attach to the proceeds.

The Trustee asks permission to execute any instrument necessary to
effectuate the sale pursuant to Fed.R.Bankr.P. 6004(f)(2).  He also
asks a waiver of the 14-day stay period set forth in Fed.R.Bankr.P.
6004(h) in the event the order granting the motion is not entered
within 14 days of the sale date.

The Trustee respectfully prays that an Order be entered allowing
her to sell at public auction one Michael B. Suchka Hotchkiss
Revolving Cannon, serial number 0001, free and clear of liens with
liens to attach to the proceeds between May 13, 2022 and May 15,
2022 and subsequent actions, as necessary, subject to the
conditions set forth in the motion.

A copy of the Auction Agreement is available at
https://tinyurl.com/2vvnfd4h from PacerMonitor.com free of charge.

The bankruptcy case is In re: Mann's World, LLC, Case No.
19-50791-JPS (Bankr. M.D. Ga.). An Involuntary Chapter 7 Petition
was filed against the Debtor on May 1, 2019. Joy R. Webster was
appointed as Trustee.

The Trustee:

         Joy R. Webster, Esq.
         AKIN, WEBSTER & MATSON, P.C.
         P.O. BoX 1773
         Macon, GA 31202
         Telephone: (478) 742-1889
         E-mail: jwebster@akin-webster.com  



MARIA C. PROWS: Trustee Selling Greenacres Property for $275K
-------------------------------------------------------------
Deborah C. Menotte, Trustee in Bankruptcy for Maria C. Prows, asks
the U.S. Bankruptcy Court for the Southern District of Florida to
authorize the sale of the real property located at 523 Jackson
Avenue, in Greenacres, Florida 33463-2019, to Desimon Destine for
$275,000.

The Real Property is also described as follows: Lot 27, Block 8,
GREENACRES PLAT NO. 2, according to plat thereof as recorded in
Plat Book 13, Page 3, of the Public Records of Palm Beach County,
Florida. Parcel Identification No. 18-42-44-23-01-008-0270.

The Trustee needs to sell the Real Property for the benefit of the
bankruptcy estate, which in the case is a realtor that already had
a listing with the Debtor prior to the bankruptcy filing.  In order
to liquidate the Real Property, the Trustee wishes to employ a real
estate broker.  She believes that the retention of Pamela Olson
with Pamela Olson Group Realty located at 950 S. Pine Island Road,
Suite 1094, Plantation, FL  33324, as the listing real estate agent
is in the best interest of the bankruptcy estate.  

The Trustee is not seeking to obtain a new contract with the
Listing Agent since the Listing Agent was previously hired by the
Debtor pre-petition to sell the property.  She is only seeking to
pay the realtor's commissions in the total amount of 6% of the
purchase price.

As evidenced by the "As Is" Residential Contract for Sale and
Purchase, Pamela Olson with Pamela Olson Group Realty, as Real
Estate Broker has found a buyer willing to pay $275,000 for the
Real Property.  The Proposed Purchaser has been advised that the
sale is subject to Court approval.

The Trustee has been informed that Pamela Olson Group, LLC, the
Listing Agent, will receive a professional fee in the amount of
3.5% percent and Mauclair Gerome with  Selected Homes Realty, LLC,
the Buyer's Agent, will receive a professional fee in the amount of
2.5% of the purchase price of the sale of the Real Property and
that the Trustee will be selling the property "as is, where is,"
and only upon approval by the Bankruptcy Court.

She seeks to sell the Real Property free and clear of any claim of
right, title, liens, claims, encumbrances, and interests, with no
warranties of any type being given by the Trustee and/or the
estates professionals, other than as defined within the Contract.
The sale is subject to the Trustee's ability to obtain the approval
of any mortgagee Equity Trust Co. may have against the subject
property to accept no more than $215,000 to satisfy their lien upon
the real property.   

From any sale proceeds, the Trustee also seeks to pay the Realtor,
Pamela Olson of Pamela Olson Realty Group, pursuant to the
Contract, as well as Mauclair Gerome with Selected Hmes Realty,
LLC.  

The Trustee asserts that the proposed sale to the Proposed
Purchaser is in the best interest of the estate and all creditors
in exchange for $275,000 minus real estate commissions and normal
and customary closing costs.

In addition, the Trustee is also requesting that in order to
expedite the sale of the Real Property that the Court waives the
requirement that any order issued by the Court approving the sale
of the Real Property be stayed for 14 days as required by Federal
Rule of Bankruptcy Procedure 6004(h).

A copy of the Contract is available at https://tinyurl.com/2p86apuy
from PacerMonitor.com free of charge.

Counsel for Trustee:

          Michael R. Bakst, Esq.
          GREENSPOON MARDER LLP
          525 Okeechobee Blvd., Suite 900
          West Palm Beach, FL 33401
          Telephone: (561) 838-4523
          E-mail: michael.bakst@gmlaw.com

            About Maria C. Prows

On Jan. 20, 2021, Maria C. Prows commenced the case by filing a
voluntary petition under Chapter 7 of title 11 of the United States
Code. The case was converted to a Chapter 11 case on Dec. 17, 2021
and the Court appointed Deborah C. Menotte as the Chapter 11
Trustee on Dec. 21, 2021.



MARYLAND TRUST 2006-1: Moody's Cuts Rating on A Certs to Caa3
-------------------------------------------------------------
Moody's Investors Service has downgraded the Series A Investor
Certificates from Maryland Trust 2006-1, a securitization of a
small pool of insurance policies (primarily life insurance
policies, single premium life annuities and supplemental
policies).

The complete rating action is as follow:

Issuer: Maryland Trust 2006-1

Ser. A, Downgraded to Caa3 (sf); previously on Oct 25, 2019
Downgraded to Caa1 (sf)

RATING RATIONALE

The downgrade was prompted by continued shortfalls of the Series A
Additional Monthly Income Distribution. The cumulative shortfalls
have been accrued to the outstanding certificate balance as per the
transaction documents and this will likely result in future
principal loss to investors. Based on the principal payments that
are available to be received from the death benefits of the
remaining insured individuals, the recovery rate on the accrued
certificate balance, which includes prior shortfalls, is currently
around 75%. The shortfalls are due to rising insurance premiums as
the insured individuals age, combined with the prioritization of
premium payments over the Series A Additional Monthly Income
Distribution to help reduce the likelihood of lapse of the life
insurance policies.

PRINCIPAL METHODOLOGY

The principal methodology used in this rating was "US Life
Insurance Securitizations Surveillance Methodology" published in
June 2020.

Factors that would lead to an upgrade or downgrade of the rating:

Significant increase in shortfall of Series A Additional Monthly
Income Distribution, change in mortality or lapse risk, or
potentially a change in the insurance financial strength ratings of
the life insurance, annuity, annuity guaranty, or gap policy
providers.


MATADOR RESOURCES: S&P Upgrades ICR to 'B+', Outlook Stable
-----------------------------------------------------------
S&P Global Ratings raised its issuer credit rating on West Texas
Intermediate (WTI) to 'B+' from 'B'. The outlook is stable.

S&P said, "At the same time, we raised our issue-level rating on
the company's 5.875% senior unsecured notes due in 2026 to 'BB-'
from 'B+'. The '2' recovery rating indicates our expectation for
substantial (70%-90%; rounded estimate: 85%) recovery of principal
to creditors in the event of a payment default.

"The stable outlook reflects our view that Matador's leverage
metrics will remain strong over the next 12-24 months, including
funds from operations (FFO) to debt of about 75% and positive
discretionary cash flow.

"Our upgrade to 'B+' reflects our expectations for improving credit
measures and strong DCF generation under our revised crude oil
price assumptions.

"We expect drilling efficiencies and cost reductions achieved over
the past two years, coupled with higher commodity prices will
enable Matador to generate $450 million-$500 million in DCF (after
capital expenditures and dividends) in 2022. We expect the company
to use this DCF to repay the remaining balance on its reserve-based
lending (RBL) credit facility, supporting stronger leverage metrics
and liquidity on a sustained basis. We assume Matador maintains its
five-rig drilling program and factor in 10%-15% cost inflation to
arrive at a capital spending estimate of $700 million. We assume
production will continue to increase in 2022, averaging about
100,000 barrels of oil equivalent (boe) per day, an increase of
about 20% from estimated 2021 volumes."

Liquidity has improved on recent debt repayment and no near-term
maturities.

Matador used free cash flow to repay $340 million of RBL borrowings
during the first 10 months of 2021, which at the time left a
balance of $100 million. S&P expects the company will use
additional free cash flow to repay the remaining RBL balance and
bolster cash on the balance sheet to provide optionality for
bolt-on asset acquisitions, further debt reduction, and likely
additional returns to shareholders. The company recently renewed
and extended its RBL, pushing the maturity date to October 2026
from October 2023. At the same time, its borrowing base increased
50% to $1.35 billion from $900 million; the elected commitment
amount was unchanged at $700 million. Its $1.05 billion in senior
unsecured notes don't mature until September 2026, giving the
company a multi-year runway. This provides a positive liquidity
picture under our price outlook.

Matador's proved developed reserves and production remain smaller
than those of higher-rated peers.

S&P said, "We view the company's smaller size as a limiting factor
on the ratings. As a result, we apply a negative one-notch
comparable rating analysis modifier to the 'bb-' anchor to arrive
at our 'B+' rating. This adjustment factors in a holistic view of
the company's credit characteristics and primarily reflects its
smaller production and proved developed reserves compared with
'BB-' rated peers such as Chesapeake Energy Corp.

"Our stable outlook reflects our view that Matador's leverage
metrics will remain strong over the next 12-24 months, supported by
our expectation that the company will continue to generate
significant DCF, which we expect will be used to repay its RBL
before making additional incremental shareholder returns. We
anticipate FFO to debt of about 75% and debt to EBITDA of about
1.1x over the next 12-24 months.

"We could lower the rating if we expected the company's FFO to debt
to fall to well below 45% on a sustained basis, which would most
likely be driven by commodity prices declining below our
expectations with no offsetting reduction to Matador's capital
spending plans.

"We could raise our rating on Matador if it increased its
production and proved developed reserves to be more in line with
higher-rated peers while maintaining FFO to debt comfortably above
45%."

E-4, S-2, G-2

S&P said, "Environmental factors are a negative consideration in
our rating analysis on Matador as the E&P industry contends with an
accelerating energy transition and adoption of renewable energy
sources. We believe falling demand for fossil fuels will reduce
profitability and returns for the industry as it fights to retain
and regain investors that seek higher return investments."



MATRIX PARENT: Moody's Assigns First Time B3 Corp. Family Rating
----------------------------------------------------------------
Moody's Investors Service has assigned a first-time B3 corporate
family rating and a B3-PD probability of default rating to Matrix
Parent, Inc. (Matrix), doing business as Mobileum. Moody's has also
assigned a B2 rating to the company's first lien senior secured
credit facilities, which consist of a $55 million five year
revolver (undrawn at close), $380 million seven year term loan and
$100 million seven year delayed draw term loan (undrawn at close
and with 18 month availability), and a Caa2 rating to the company's
$160 million eight year second lien term loan. The outlook is
stable.

The parent of Matrix, Matrix Holdings, Inc. (Matrix Holdings), will
receive a strategic growth investment from H.I.G. Capital LLC
(H.I.G.) and will be owned by H.I.G. and existing investor Audax
Group (Audax). H.I.G. and Audax (the Sponsors) and existing
management will acquire the assets of Mobile Acquisition Corp.
(Mobile Acquisition), a software and services entity focused on end
markets serving mostly mobile telecommunications operators. Under a
definitive agreement signed on December 25, 2021, H.I.G. and Matrix
management will acquire a majority stake in Mobile Acquisition with
Audax maintaining a significant minority investment. Mobile
Acquisition will continue to exist and will be a direct,
wholly-owned subsidiary of Matrix and will remain in the structure
as a guarantor. As the ultimate holding company Matrix Holdings
will be a guarantor as well. Moody's expects audited financials
will be provided at the Matrix Holdings level going forward.
Proceeds from the first lien senior secured credit facilities,
second lien term loan, new cash equity and rollover equity will be
used to finance the acquisition of Mobile Acquisition (including
customary purchase price adjustments and transaction fees and
expenses), with $15 million of cash applied to the balance sheet
for working capital purposes. The acquisition is expected to close
following completion of this debt issuance.

Assignments:

Issuer: Matrix Parent, Inc.

Corporate Family Rating, Assigned B3

Probability of Default Rating, Assigned B3-PD

Senior Secured Multi Currency Revolving Credit Facility, Assigned
B2 (LGD3)

Senior Secured 1st Lien Term Loan, Assigned B2 (LGD3)

Senior Secured 1st Lien Delayed Draw Term Loan, Assigned B2
(LGD3)

Senior Secured 2nd Lien Term Loan, Assigned Caa2 (LGD5)

Outlook Actions:

Issuer: Matrix Parent, Inc.

Outlook, Assigned Stable

RATINGS RATIONALE

Matrix's B3 CFR reflects high leverage of over 8x debt/EBITDA
(Moody's adjusted) on a pro forma basis at year-end December 31,
2021, small business scale, execution uncertainties following
recent acquisition-fueled expansion and exposure to fragmented and
competitive end markets. Moody's expects Matrix will grow its top
line at near high single-digit rates given attractive growth across
several of its end markets and the ability to better cross sell and
upsell to existing customers with a more comprehensive product
suite following several years of transformative acquisition
activity. Given the fragmented nature of the company's end markets,
Moody's expects the Sponsors will selectively pursue complementary
tuck-in acquisitions to strengthen market positioning and augment
organic growth potential, as evidenced by a sizable delayed draw
term loan which underscores this financial strategy. Over time
Matrix may seek larger industry consolidation opportunities as well
that could result in integration and operational execution risks
and sustained high debt levels.

Matrix benefits from broad geographic revenue diversification and a
customer base comprised of global telecom operators, including
almost all global Tier 1 telecom operators. The company has
moderately high revenue concentration among its top ten customers,
but retention rates are consistently high and Matrix's top 15
customers have average tenures exceeding 10 years. Moody's believes
the critical nature of the company's embedded software and related
services contributes to customer stickiness and effective barriers
to exit. Matrix operates across four main businesses ranked as
following in descending order by revenue contribution: Roaming and
Network Services; Fraud, Security and Business Assurance; Testing
and Service Assurance; and Engagement and Experience. Moody's
believes profitability across the company's segments are similar
other than Testing services, which is subscription-based and has
meaningfully higher margins than the company overall. Moody's notes
that Matrix pioneered the development of mobile roaming steering
software used broadly among telecom operators, and believes Matrix
has the dominant share in this defined roaming steering market.
Matrix's roaming software steers mobile subscribers onto preferred
networks to minimize mainly international wholesale roaming costs
to its telecom customers licensed to embed this software in their
networks.

Matrix is in the early stages of operating as a fully integrated
software vendor following five acquisitions since October 2018,
including a June 2021 acquisition of Niometrics which serves a fast
growing network analytics end market aimed at improving customer
experience. Many of the company's acquisitions have been single
point solution providers or smaller and undermanaged businesses
within larger enterprises. Through integration savings and cross
selling and upselling opportunities utilizing a unified global
sales force, solid execution will determine the pace of continued
margin improvement and accelerating revenue growth. Moody's also
believes Matrix has a dominant position in roaming testing market
share in its Testing and Service assurance business, and defensibly
strong positions in more fragmented end markets in other business
areas. The company's aggregate end market size, which is estimated
to be in excess of $4 billion per several third party sources, is
growing at rates well above its primary telecom customers. Matrix
will also benefit from the steady rollout of 5G services,
industrial IoT and increasing private network development, all of
which will create more complexity in roaming and will drive
services and analytics revenue growth.

Liquidity is expected to be very good, supported by an estimated
$15 million of cash at the close of the transaction, full
availability under a $55 million revolver and a $100 million
delayed draw term loan, and Moody's expectation for around $20
million of free cash flow over the next 12 months. Matrix's capital
investments are modest, as is annual term loan amortization. The
proposed revolver will contain a first lien net leverage ratio
financial covenant set at 35% cushion to closing leverage and
springing at 35% utilization.

Moody's anticipates that Matrix's private equity ownership will
result in somewhat aggressive financial policies, a key ESG
consideration, that will sustain elevated debt/EBITDA levels
(Moody's adjusted).

The stable outlook reflects Moody's expectation for steady revenue
growth, which along with improving operating margins will sustain
leverage below 8x debt/EBITDA (Moody's adjusted) over the next 12
to 18 months. It also reflects the expectation that Matrix will
maintain very good liquidity and generate positive free cash flow.

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

The ratings could be upgraded if Matrix's scale is increased
substantially through consistent organic revenue and EBITDA growth
such that debt/EBITDA (Moody's adjusted) is expected to be
sustained below 6x and free cash flow to debt is sustained around
5%.

The ratings could be downgraded if growth slows significantly, free
cash flow becomes negative on other than a temporary basis or if
liquidity weakens.

As proposed, the revolver, term loan and delayed draw term loan are
expected to provide covenant flexibility that if utilized could
negatively impact creditors. Notable terms include the following:

Incremental debt capacity up to the greater of 100% of Consolidated
EBITDA or a dollar amount equal to 100% of Consolidated EBITDA as
of the closing date, plus the unused capacity reallocated from the
general debt basket, plus unlimited amounts so long as pro forma
Consolidated First Lien Net Leverage Ratio does not exceed closing
date leverage (assumed to be approximately 4.6x).

Amounts up to the greater of (A) 100% of Consolidated EBITDA on the
Closing Date and (B) 100.0% of Consolidated EBITDA may be incurred
with an earlier maturity date than the initial term loans.

The credit agreement permits the transfer of assets to unrestricted
subsidiaries, up to the carve-out capacities. The credit agreement
does not have express "blocker" provisions which prohibit the
transfer of specified assets to unrestricted subsidiaries; such
transfers are permitted subject to carve-out capacity and other
conditions.

Non-wholly-owned subsidiaries are not required to provide
guarantees; dividends or transfers resulting in partial ownership
of subsidiary guarantors could jeopardize guarantees.

The credit agreement has no limitations on up-tiering
transactions.

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

The principal methodology used in these ratings was Software
Industry published in August 2018.

Headquartered in Cupertino, CA, Matrix is the leading provider of
integrated analytic solutions for roaming and network services,
security, risk management, and testing and monitoring solutions for
the telecommunications industry.


MAUNESHA RIVER: Wins Cash Collateral Access Thru Feb 20
-------------------------------------------------------
The U.S. Bankruptcy Court for the Western District of Wisconsin has
approved the stipulation filed by Maunesha River Dairy, LLC and BMO
Harris Bank regarding the Debtor's continued use of cash collateral
modifying the termination date of the proposed cash collateral
order.

The parties agree the Debtor may continue using cash collateral
through February 20, 2022, and provide adequate protection.

BMO did not intend to object to the Budget or the terms under which
Maunesha seeks to continue using cash collateral, but BMO prefers
to extend the authorized use through January 23, with the option of
further extending authorized use through February 20.

So long as the Debtor remains in compliance with the provisions and
terms set forth in the Motion and the proposed Order filed
therewith, it is authorized, through January 23, to use cash
collateral solely to fund the itemized expenditures contained in
the Budget.

The Court may enter an Order identical to the proposed Order
submitted with the Motion, but with the revised expiration date of
January 23. Maunesha will upload a revised proposed Order
reflecting the earlier expiration date.

So long as no other party timely objects to the Motion, the use of
cash collateral may be extended through February 20, upon BMO's
written consent. If BMO provides such written consent, either BMO
or Maunesha may file the document, and the Court may immediately
enter an Order extending the authorized use of cash collateral to
February 20.

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

A copy of the stipulation is available at https://bit.ly/3Hb7Ccw
from PacerMonitor.com.

                 About Maunesha River Dairy, LLC

Maunesha River Dairy, LLC sought protection under Chapter 11 of the
U.S. Bankruptcy Code (Bankr. W.D. Wis. Case. No. 21-11157) on May
27, 2021. In the petition signed by Dennis E. Ballweg, the member,
the Debtor disclosed up to $10 million in both assets and
liabilities.

Judge Catherine J. Furay oversees the case.

Jane F. Zimmerman, Esq., at Murphy Desmond S.C. is the Debtor's
counsel.

BMO Harris Bank, as creditor, is represented by:

     Joseph D. Brydges, Esq.
     Michael Best and Friedrich LLP
     One South Pinckney Street, Suite 700
     P.O. Box 1806
     Madison, WI 53701-1806
     Tel: 608-257-3501
     Fax: 608-283-2275



MCM NATURAL STONE: Seeks to Hire Elliott Stern as Legal Counsel
---------------------------------------------------------------
MCM Natural Stone, Inc. and its affiliates seek approval from the
U.S. Bankruptcy Court for the Western District of New York to hire
David S. Stern, Esq. at  Elliott Stern Calabrese LLP as its
counsel.

The firm will render these services:

     a. provide counseling of filing the Chapter 11, preparing
Bankruptcy Schedules and financial statements, and negotiating with
creditors to go forward with the reorganization;

     b. appear at Sec. 341 hearings and necessary court
appearances;

     c. prepare and file a Plan of Arrangement and Reorganization;
and

     d. represent the Debtor with respect all matters concerning
the Chapter 11 Bankruptcy matter.

Mr. Stern will charge $300 per hour for his services.

Mr. Stern assured the court that he does not represent or hold an
interest adverse to the Debtor or its estate.

The firm can be reached through:

     David S. Stern, Esq.
     DAVID S. STERN
     ELLIOTT STERN CALABRESE LLP
     One East Main Street, 10th Floor
     Rochester, NY 14614
     Tel: 585-232-4274
     Fax: 585-232-6674
     E-mail: dstern@elliottstern.com

                       About MCM Natural Stone, Inc.

MCM Natural Stone, Inc and its affiliates concurrently filed
voluntary petitions for relief under Chapter 11 of the Bankruptcy
Code (Bankr. Lead Case No. 22-20009) on Jan. 7, 2022. The petitions
were signed by Michael Valle, president. At the time  of filing,
MCM Natural Stone estimated $51,816 in assets and $3,415,514 in
liabilities. David S. Stern, Esq. at DAVID S. STERN ELLIOTT STERN
CALABRESE LLP serves as the Debtor's counsel.


MID ATLANTIC PRINTERS: Unsecureds Get Share of Income for 5 Years
-----------------------------------------------------------------
Mid Atlantic Printers, Ltd., filed with the U.S. Bankruptcy Court
for the Western District of Virginia a Plan of Reorganization dated
Jan. 25, 2022.

The Debtor was formed as the Altavista Printing Company, which
published the Altavista Journal, a weekly community newspaper, in
1909. It was founded by C.H. Edwards and Raymond Edwards, brothers
who were Altavista residents.

Throughout the years, the company passed from one Edwards
generation to the next, until, 1998, upon the death of Pauline
Edwards, Charles R. Edwards owned and ran the company as its
President. Charles Edwards died in 2018, at which time, his wife,
Nancy Edwards, became the sole owner and President of the Debtor.
Nancy Edwards never took an active management role with the
company; at the time of Charles Edward's death, his and Nancy
Edwards' son, Jason Edwards, began running the company, acting as
its Chief Executive Officer.

In October 2021, the Virginia Department of Taxation garnished the
Debtor's operating account at Bank of the James, alleging a payroll
tax and sales tax related obligation to the Commonwealth of
Virginia of approximately $90,000.00. After realizing the Debtor's
financial state with its various tax creditors, Nancy Edwards
decided to commence this chapter 11 Subchapter V filing.

As of the date of this Plan, the Debtor is current with its post
petition tax filings and payroll tax deposits. The Debtor is also
current with its post-petition obligations. It appears that the
Debtor is operating profitably and will be able to fund its Plan of
Reorganization.

Class 9 consists of General Unsecured Claims. As a result of a
review of its chapter 11 schedules and the claims that have been
filed in this case as of the claims bar date of January 5, 2022,
the Debtor estimates its general unsecured claims to be
approximately $500,000.00.

On a quarterly basis commencing June 1, 2022, and for a period of 5
years following or the date that all class 9 claims are paid in
full, whichever is sooner, the Debtor will commit all of its
disposable income to the Mid Atlantic Printers Reorganization Fund,
to be held initially by Debtor's counsel, and ultimately, as
designated by the Debtor. From the Mid Atlantic Printers
Reorganization Fund, the Debtor will make quarterly pro-rata
distributions to allowed General Unsecured Claims. The Debtor will
fund its obligation to the Mid Atlantic Printer Reorganization Fund
with its aggregate disposal income within 30 days from the end of
each quarter.

Class 11 consists of Equity Interest Holder of Debtor. Equity
Interests of Nancy Edwards shall remain in place during the
pendency of this case and post-confirmation. Ms. Edwards realizes
that she will receive a K-1 for the Debtor's profit that is giving
rise to paying creditors in this case. No distributions will be
made to Nancy Edwards towards her equity until such time as the
claims of Campbell County, Dalton Trust, IRS, Virginia Department
of Taxation, Town of Altavista, and General Unsecured Claims are
paid in full. The Class 11 interest holder shall retain her
interest in the Debtor.

The Debtor will continue its operations as a commercial printer
servicing its customers in the ordinary course of business. Rob
Poindexter will continue in his role as Chief Operating Office of
the Debtor. His salary will be increased by $2,500.00 per month,
recognizing his greatly expanded role as he continues to serve as
plant manager, and now oversees all operations and financial
aspects of the company as chief operating officer.

The Debtor will pursue avoidable preferences and other avoidance
actions as it deems appropriate. Pursuant to its schedules, the
Debtor paid over $300,000.00 on its American Express credit card in
the 90 days prior to the petition date. According to proofs of
claim filed in the case, American Express was owed no more than
$45,000.00 as of the petition date. The Debtor will determine
whether or not to pursue a voidable preference complaint against
American Express, and anticipates doing so.

A full-text copy of the Plan of Reorganization dated Jan. 25, 2022,
is available at https://bit.ly/35rLe0h from PacerMonitor.com at no
charge.

Counsel for the Debtor:

     Andrew S. Goldstein, Esq.
     Magee Goldstein Lasky & Sayers, P.C.
     P.O. Box 404
     Roanoke, VA 24003-0404
     Tel: (540) 343-9800
     Fax: (540) 343-9898
     Email: agoldstein@mglspc.com

                 About Mid Atlantic Printers Ltd.

Mid Atlantic Printers, Ltd. is a full service commercial sheet fed
printer, with two production facilities and multiple sales offices.
The Altavista, Va.-based company offers commercial printing
services.

Mid Atlantic Printers filed a petition for Chapter 11 protection
(Bankr. W.D. Va. Case No. 21-61173) on Oct. 27, 2021, listing up to
$10 million in assets and up to $1 million in liabilities.  Nancy
Edwards, president of Mid Atlantic Printers, signed the petition.


Andrew S. Goldstein, Esq., at Magee Goldstein Lasky & Sayers, P.C.,
serves as the Debtor's legal counsel.


MIDTOWN DEVELOPMENT: Wins March 21 Plan Exclusivity Extension
-------------------------------------------------------------
Judge Thad J. Collins of the U.S. Bankruptcy Court for the Northern
District of Iowa extended the period within which Midtown
Development, LLC, has the exclusive rights to file its Combined
Chapter 11 Plan and Disclosure Statement on or before March 21,
2022, and to obtain acceptances until May 20, 2022.

The Debtor has filed a Motion to Sell its primary asset the Black's
Building, and a Purchase Agreement has been executed. No objections
to the Motion to Sell were filed, and on January 7, 2022, the Court
entered an Order granting the Motion to Sell.

The current anticipated closing date is January 26, 2022. The buyer
is diligently working to finalize its financing package; however,
additional time might be necessary to put all of the financings
into place. Accordingly, the closing date may be pushed back to
accommodate the buyer.

Since the Debtor will need to file certain documents to "tie up"
loose ends regarding the sale and duties of the Debtor, the
additional time will allow the Debtor to disburse funds from the
sale.

The Debtor has a good business judgment reason for selling the
Black's Building. At this point, the Debtor is unsure whether a
Liquidating Plan would provide any benefit to the estate; however,
it is confident that the sale of the Black's Building at the
agreed-upon sale price of $7.5 million is in the best interest of
the Debtor, the estate, and all of the creditors.

The Debtor's counsel contacted the counsel for the United States
Trustee, counsel for Black Hawk County, and counsel for the Small
Business Administration regarding the said exclusivity extensions,
and all have indicated that they have no objections. The Debtor's
counsel called and left messages for counsel for MidWestOne Bank
regarding the motion of extension of the exclusivity period. As of
yet, the Debtor's counsel has not received a response.

A copy of the Debtor's Motion to extend is available at
https://bit.ly/3nPHQCV from PacerMonitor.com.

A copy of the Court's Extension Order is available at
https://bit.ly/3fWNXAN from PacerMonitor.com.

                           About Midtown Development

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

Judge Thad J. Collins oversees the case. The Debtor tapped Day
Rettig Martin, PC, as legal counsel, BerganKDV as an accountant,
Moglia Advisors as a financial advisor, and Cushman & Wakefield
Iowa Commercial Advisors as its real estate broker.

Clark, Butler, Walsh & Hamann, and Greenstein Sellers PLLC
represent MidWestOne Bank, a secured creditor.


MOSS OPAL: Seeks to Hire Portillo Ronk as Bankruptcy Counsel
------------------------------------------------------------
Moss Opal, LLC seeks approval from the U.S. Bankruptcy Court for
the Central District of California to employ Portillo Ronk Legal
Team as general bankruptcy counsel.

The firm's services include:

     (a) advising the Debtor regarding its rights, duties, powers,
and responsibilities as a Chapter 11 Debtor and debtor in
possession;

     (b) advising the Debtor with respect to the rights and
remedies of its bankruptcy estate and the rights, claims, and
interests of all parties in interest;

     (c) representing the Debtor in all hearings and proceedings in
the Bankruptcy Court involving its estate and in all related
meetings and negotiations with representatives of the creditors and
other parties in interest;

     (d) taking all necessary action to protect and preserve the
Debtor's estate, including participating in litigation commenced by
or against the Debtor and litigating objections to claims filed
against the Debtor's estate;

     (e) taking all action necessary to negotiate, prepare, and
obtain approval of a Chapter 11 plan and related required
documents;

     (f) preparing employment and fee applications for Debtor's
professionals;

     (g) preparing and filing all pleadings and other Court
filings, including motions, application, answers, orders, reports,
and other papers necessary or beneficial to the administration of
the Debtor's estate; and

     (h) performing all other necessary or otherwise beneficial
legal services.

The firm will be paid at these discounted hourly rates:

     Laura J. Portillo    $300
     Kevin C. Ronk        $300
     Paralegals           $75-$90

The firm received a retainer of $34,338.

Portillo Ronk is a "disinterested person" as that term is defined
in 11 U.S.C. Sec. 101(14), and does not hold or represent any
interests adverse to the Debtor or its bankruptcy estate.

The firm can be reached through:

     Laura J. Portillo, Esq.
     Kevin C. RonkEsq.
     PORTILLO RONK LEGAL TEAM
     5716 Corsa Ave., Suite 207
     Westlake Village, CA 91362
     Tel: 805-203-6123
     Fax: 805-830-1717
     Email: attorneys@portilloronk.com

        About Moss Opal LLC

Moss Opal, LLC sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. C.D. Calif. Case No. 21-18689) on Nov. 16, 2021,
listing as much as $1 million in both assets and liabilities. David
Gillette, manager, signed the petition.

Judge Neil W. Bason oversees the case.

The Debtor tapped Kevin Ronk, Esq., at Portillo Ronk Legal Team as
legal counsel and Dundon Advisers, LLC as financial advisor.


MTPC LLC: Plan Exclusivity Extended Until March 22
--------------------------------------------------
At the behest of MTPC, LLC and its affiliates, Judge Randal S.
Mashburn of the U.S. Bankruptcy Court for the Middle District of
Tennessee, Nashville Division extended the periods in which the
Debtors may file a plan through and including March 22, 2022, and
may solicit acceptances through and including June 21, 2022.

The Debtors have been working diligently since the Petition Date,
making progress toward finalizing the respective sales and
negotiating a plan, including conducting an auction and preparing
for approval of the sale by the Court. The Debtors have worked with
their advisors, including Houlihan Lokey Capital, Inc., the
Debtors' investment banker, the Committee, and the bond trustee of
each of the Debtors' respective prepetition bonds (the "Bond
Trustee"), to conclude the sale process that they initiated,  and
the Court approved.

The Debtors have extended the sale timeline several times to work
with bidders. The Debtors conducted an auction on November 30,
2021, and or the sale of substantially all of the assets of each of
the Debtors on December 1, 2021. The Debtors are working to
conclude a hearing approving these sales.

In anticipation of the approval and ultimate closing of the sales,
the Debtors and the Bond Trustee have accelerated and intensified
discussions concerning the form of a plan of liquidation or other
possible exit strategies for these cases. The Debtors anticipate
that any plan put before the Court for confirmation will be agreed
to by the Debtors, the Bond Trustee, and the Committee.

The extension will enable the Debtors to conclude the Sale Process
and propose a plan rather than spending time and money responding
to a competing plan process.

A copy of the Debtors' Motion to extend is available at
https://bit.ly/3FYVlq5 from Stretto.com.

A copy of the Court's Extension Order is available at
https://bit.ly/3fQ8mYo from Stretto.com.

                              About MTPC LLC

MTPC LLC is a proton-therapy cancer-treatment center that serves a
multi-state area of the Southeastern United States and began
operations in 2018. It is a freestanding center with three active
treatment rooms including one fixed beam and two gantries. MTPC is
located in a 43,500-square-foot building adjacent to the campus of
the Williamson Medical Center, in Franklin, Tenn.  

MTPC's affiliate, The Proton Therapy Center, LLC, is a Tennessee
limited liability company that was organized in 2010. It is a
freestanding center with three active treatment rooms including one
fixed beam and two gantries. Proton Therapy Center is located in an
88,000-square-foot building on the campus of the Provision Case
CARES Cancer Center at Dowell Springs, in Knoxville, Tenn., a
comprehensive healthcare campus focusing on cancer treatment,
patient care, research, and education.  

PCPT Hamlin, another affiliate of MTPC, is a Florida limited
liability company that was organized in 2018. It includes an
approximately 36,700-square-foot building in the 900-acre Hamlin
planned development in the "Town Center" of the 23,000-acre
"Horizon West" planning area of West Orange County.

MTPC and its affiliates sought Chapter 11 protection (Bankr. M.D.
Tenn. Lead Case No. 20-05438) on Dec. 15, 2020.                   
  
As of Aug. 31, 2020, MTPC's unaudited financial statements
reflected total assets of approximately $105.6 million and total
liabilities of approximately $131.2 million. Proton Therapy
Center's unaudited financial statements reflected total assets of
approximately $93.4 million and total liabilities of approximately
$130.2 million. Meanwhile, PCPT Hamlin's unaudited financial
statements reflected total assets of approximately $139.2 million
and total liabilities of approximately $138.5 million.

The Honorable Randal S. Mashburn is the case judge. The Debtors
tapped McDermott Will & Emery LLP as lead bankruptcy counsel,
Waller Lansden Dortch & Davis LLP as co-counsel with McDermott,
Trinity River Advisors LLC as restructuring advisor, and CRS
Capstone Partners LLC as financial advisor. Stretto is the claims
agent.

The U.S. Trustee for Region 8 appointed an official committee of
unsecured creditors on Jan. 8, 2021. The committee is represented
by Sills Cummis & Gross P.C. and Manier & Herod, P.C.


MULLEN AUTOMOTIVE: Acuitas Group, Terren Peizer Report 9.9% Stake
-----------------------------------------------------------------
Acuitas Group Holdings, LLC and Terren S. Peizer disclosed in a
Schedule 13G filed with the Securities and Exchange Commission that
as of Nov. 5, 2021, they beneficially own 11,363,838 shares of
common stock of Mullen Automotive Inc., representing 9.99 percent
of the shares outstanding.

Pursuant to the terms of the Company's Amended and Restated
Certificate of Incorporation and the Warrants, the Company cannot
issue Common Stock to the Reporting Persons, and the Reporting
Persons cannot convert shares of Series C Preferred Stock or
exercise the Warrants, to the extent that the Reporting Persons
would beneficially own, after any such issuance or exercise, more
than 9.99% of the then issued and outstanding Common Stock, and the
percentage gives effect to the Beneficial Ownership Maximum.
Consequently, due to the Beneficial Ownership Maximum, as of the
date of the event which requires filing of this statement, the
Reporting Person could not convert all of the Series C Preferred
Stock and could not exercise all of the Warrants.

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

https://www.sec.gov/Archives/edgar/data/904534/000110465922007307/tm224335-1_sc13g.htm

                           About Mullen

Mullen (fka Net Element Inc.) is a Southern California-based
automotive company that owns and partners with several synergistic
businesses working toward the unified goal of creating clean and
scalable energy solutions.  Mullen has evolved over the past decade
in sync with consumers and technology trends.  Today, the Company
is working diligently to provide exciting EV options built entirely
in the United States and made to fit perfectly into the American
consumer's life.  Mullen strives to make EVs more accessible than
ever by building an end-to-end ecosystem that takes care of all
aspects of EV ownership.

Mullen Automotive reported a net loss of $44.24 million for the
year ended Sept. 30, 2021, compared to a net loss of $30.18 million
for the year ended Sept. 30, 2020.  As of Sept. 30, 2021, the
Company had $17.17 million in total assets, $78.88 million in total
liabilities, and a total deficiency of $61.71 million.

Fort Lauderdale, Florida-based Daszkal Bolton LLP, the Company's
auditor since 2020, issued a "going concern" qualification in its
report dated Dec. 29, 2021, citing that the Company has sustained
net losses, has indebtedness in default, and has liabilities in
excess of assets of approximately $42.5 million at Sept. 30, 2021,
which raise substantial doubt about its ability to continue as a
going concern.


MULLEN AUTOMOTIVE: Approves Issuance of 1.9M Shares to Employees
----------------------------------------------------------------
Mullen Automotive Inc. approved the issuance of an aggregate of
1,908,000 shares of its common stock to certain employees of the
company, including the executive officers as listed below:

          Name              Shares
          -------------     ---------
          David Michery     1,000,000
          Kerri Sadler      300,000
          Jerry Alban       300,000
          Calin Popa        50,000

Such securities were issued in reliance on the exemption from
registration provided by Section 4(a)(2) of the Securities Act of
1933, as amended.  The issuance of such securities have not been
registered under the Securities Act and may not be offered or sold
absent registration or an applicable exemption from registration
requirements.

                           About Mullen

Mullen Automotive Inc. (fka Net Element Inc.) is a Southern
California-based automotive company that owns and partners with
several synergistic businesses working toward the unified goal of
creating clean and scalable energy solutions. Mullen has evolved
over the past decade in sync with consumers and technology trends.
Today, the Company is working diligently to provide exciting EV
options built entirely in the United States and made to fit
perfectly into the American consumer's life.  Mullen strives to
make EVs more accessible than ever by building an end-to-end
ecosystem that takes care of all aspects of EV ownership.

Mullen Automotive reported a net loss of $44.24 million for the
year ended Sept. 30, 2021, compared to a net loss of $30.18 million
for the year ended Sept. 30, 2020.  As of Sept. 30, 2021, the
Company had $17.17 million in total assets, $78.88 million in total
liabilities, and a total deficiency of $61.71 million.

Fort Lauderdale, Florida-based Daszkal Bolton LLP, the Company's
auditor since 2020, issued a "going concern" qualification in its
report dated Dec. 29, 2021, citing that the Company has sustained
net losses, has indebtedness in default, and has liabilities in
excess of assets of approximately $42.5 million at Sept. 30, 2021,
which raise substantial doubt about its ability to continue as a
going concern.


NABORS INDUSTRIES: Enters Into New $350M Revolving Credit Facility
------------------------------------------------------------------
Nabors Industries Ltd. closed on Jan. 21, 2022, a secured $350
million revolving credit facility maturing on Jan. 21, 2026.  The
new credit facility replaces the Company's 2018 Revolving Credit
Facility, which would have matured on Oct. 11, 2023.

The new credit facility has several features not included in the
prior facility:

  * An accordion feature to increase the credit facility capacity
up to an additional $100 million

  * A basket for additional indebtedness, including term loans and
letters of credit, up to $150 million, secured by liens, which may
include liens on the collateral securing the credit facility

  * In the event of future increases in consolidated net tangible
assets, a grower basket for term loans up to $100 million, secured
by liens on assets outside the credit facility's collateral

The credit facility requires that the following senior notes be
repaid at least 90 days before each note's applicable maturity
date: Nabors Delaware's existing 5.1% and 5.5% senior notes, both
due 2023, and 5.75% senior notes due 2025.  In addition, to the
extent that $143.6 million or more aggregate principal amount of
the 0.75% senior exchangeable notes due 2024 remains outstanding 90
days prior to its maturity date, Nabors must defease or refinance
said notes.

In lieu of the minimum liquidity requirement and the guarantor
asset coverage ratio contained in Nabors' previous credit facility,
the new credit facility requires Nabors to maintain an interest
coverage ratio, which increases on a quarterly basis, and a minimum
guarantor value.  In addition, the new credit facility includes a
lower collateral coverage ratio.

Initial borrowing cost under the new credit facility will be
approximately 3.1%.  The rate will vary over time and may be
adjusted with changes to Nabors' credit ratings.

The credit facility is guaranteed by Nabors and certain of its
subsidiaries.  The credit facility also includes a U.S.
dollar-denominated standby letter of credit sublimit.

William Restrepo, Nabors' chief financial officer, commented,
"Following our recent $700 million bond issue at the end of last
year, we continue to bolster our near-term liquidity position by
closing on this new credit facility.  The new credit facility adds
more than two years term as compared to the prior credit facility.
In addition, it is more appropriately sized to meet the
fluctuations of our working capital needs over time and is more in
line with the amount of debt maturing over the next several years.
We have added additional flexibility with more appropriate
covenants and the ability to expand the facility if needed.  This
new facility allows us to create a separate secured facility for
letters of credit, which would free up availability for additional
liquidity.  Finally, the new facility, even if fully drawn, allows
us to issue up to approximately $430 million of additional Senior
Priority Guaranteed Notes.

Mr. Restrepo continued, "These improvements in our debt profile and
near-term liquidity come as the industry further recovers.  As we
enter 2022, we expect results to strengthen over the year,
providing solid support to our annual free cash flow and debt
reduction targets."

Institutions participating in the credit facility are Citibank,
N.A., Goldman Sachs Bank USA, HSBC Bank USA, N.A., Morgan Stanley
Senior Funding, Inc. and Wells Fargo Bank, N.A.

                           About Nabors

Nabors (NYSE: NBR) owns and operates land-based drilling rig fleets
and provides offshore platform rigs in the United States and
several international markets.  Nabors also provides directional
drilling services, tubular services, performance software, and
innovative technologies for its own rig fleet and those of third
parties.

Nabors reported a net loss attributable to common shareholders of
$820.25 million for the year ended Dec. 31, 2020, compared to a net
loss attributable to common shareholders of $720.13 million for the
year ended Dec. 31, 2019.  As of Sept. 30, 2021, the Company had
$5.17 billion in total assets, $3.94 billion in total liabilities,
$400.85 million in redeemable noncontrolling interest in
subsidiary, and 833.82 million in total equity.

                             *   *   *

As reported by the TCR on Nov. 22, 2021, S&P Global Ratings placed
its 'CCC+' issuer credit rating on Bermuda-based drilling
contractor Nabors Industries Ltd. and all of its issue-level
ratings on the company on CreditWatch with positive implications to
reflect the expected reduction in the outstanding borrowings on its
credit facility, as well as its forecast for a continued
improvement in its credit measures.

Also in November 2021, Fitch Ratings affirmed Nabors Industries,
Ltd.'s and Nabors Industries, Inc.'s (collectively, Nabors) Issuer
Default Ratings (IDRs) at 'CCC+'.


NEW HAPPY FOOD: Wants June 24 Plan Exclusivity Extension
--------------------------------------------------------
New Happy Food Company and its affiliates request the U.S.
Bankruptcy Court for the Northern District of Georgia, Atlanta
Division to extend the exclusive periods during which the Debtors
may file a Chapter 11 plan and solicit acceptances through and
including June 24, 2022, and August 23, 2022, respectively.

The Debtors have acted diligently during the initial months of
these chapter 11 cases and will continue to do so for the remainder
of these cases, including good-faith negotiations with their
stakeholders.

Also, the Debtors have filed notices of removal for several of the
cases pending in the various New York state courts. Of the cases
that were removed, one case is currently pending in the United
States Bankruptcy Court for the Western District of New York, while
the others have either transferred or are in the process of being
transferred to this Court (collectively, the "Removed Cases"). In
addition, the Debtors have filed several objections to proofs of
claim (the "Objections to Claims"), including those filed by
plaintiffs in the Removed Cases.

As the primary cause of the Debtors' chapter 11 filings, the
Removed Cases and Objections to Claims represent the crux of these
cases, and any plan of reorganization will ultimately hinge on the
outcome of those disputes.

Before the Debtors can file any plan of reorganization, the
following issues require sufficient time to be resolved:

(i) the issues raised in the Removed Cases and the Objections to
Claims; and

(ii) the issues with the Merchant Cash Advance Lenders ("MCA
Lenders") and other parties.

The Debtors anticipate filing and confirming a plan or plans in the
coming months. The Debtors also need creditor support to confirm
any plan, so the Debtors are in no position to impose or pressure
their creditors to accept unwelcome plan terms.

Given the consequences for the Debtors' estates, if the relief
requested herein is not granted and the substantial progress made
to date, the requested extension of the Exclusivity Periods will
not prejudice the legitimate interests of any party in interest in
these cases. Rather, the extension will further the Debtors'
efforts to preserve value and avoid unnecessary and wasteful
litigation.

Unless extended, the Debtors' Exclusivity Periods will expire on
February 24, 2022, and April 25, 2022, respectively.

A copy of the Debtors' Motion to extend is available at
https://bit.ly/33GBwXv from PacerMonitor.com.

                        About New Happy Food Company

New Happy Food Company operates a grocery store in Atlanta,
Georgia. Its affiliate, NHC Food Company Inc. operates a warehouse
business.

The Debtors sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. N.D. Ga. Case No. 21-54898) on June 29,
2021. In the petition signed by You Nay Khao, owner, the Debtors
disclosed $500,000 in assets and $10 million in liabilities.

William A. Rountree, Esq., at Rountree, Leitman & Klein, LLC is the
Debtors' counsel.


NEXEL SERVICES: Unsecureds Will Get 10% of Claims in 5 Years
------------------------------------------------------------
Nexel Services, LLC filed with the U.S. Bankruptcy Court for the
Southern District of Texas a Plan of Reorganization dated Jan. 25,
2022.

Nexel Services, LLC started operations in 2016. The Debtor operates
a healthcare services management for doctor offices, pharmacies and
Covid testing sites.

Nexel had to commence bankruptcy proceedings because the COVID-19
pandemic shutdown the entire healthcare equipment business. Nexel
had to shut down that side of its business and continue increasing
its healthcare management for various medical businesses.

The Debtor filed this case on October 27, 2021, to seek protection
from aggressive collection efforts by creditors that, if continued,
would have stopped all ongoing operations and likely destroyed the
business. Debtor proposed to pay allowed unsecured based on the
liquidation analysis and cash available. Debtor anticipates having
enough business (new clients) and cash available to fund the plan
and pay the creditors pursuant to the proposed plan.

Debtor's Plan of Reorganization provides for the continued
operations of the Debtor in order to make payments to its creditors
as set forth in this Plan. Debtor seeks to confirm a consensual
plan or reorganization so that all payments to creditors required
under the Plan will be made directly by the Debtor to its
creditors.

Class 3-1 U.S. Small Business Administration (Claim No. 3-1) has a
secured claim in the amount of $9,023.17 on all Schedule B assets
of the Debtor. Debtor will pay the fair market value of the assets
pursuant to Schedule B value of $9,023.17 at 3.75% interest per
annum in monthly installments and the claim will be paid in full in
60 equal monthly payments. The payments will be $165.16 per month
with the first monthly payment being due and payable on the 15th
day of the first full calendar month following the effective date
of the plan. Any unsecured portion of this claim will be treated as
general unsecured pursuant to Class 3 of the Plan.

Class 4-1 ABE Limited filed a claim in the amount of $6,597.08
(Claim no. 4-1). Debtor will pay the unexpired lease amount due in
the amount of $6,597.08 at 0% interest per annum in monthly
installments and the claim will be paid in full in 60 equal monthly
payments. The payments will be $109.95 per month with the first
monthly payment being due and payable 30 days after the effective
date, unless this date falls on a weekend or federal holiday, in
which case the payment will be due on the next business day.

Class 5 Allowed Impaired Unsecured Claims are impaired. All allowed
unsecured creditors shall receive a pro rata distribution at zero
percent per annum over the next 5 years beginning not later than
the 15th day of of the first full calendar month following 30 days
after the effective date of the plan and continuing every year
thereafter for the additional 4 years remaining on this date.

Debtor will distribute up to $33,565.91 to the general allowed
unsecured creditor pool over the 5-year term of the plan. The
Debtor's General Allowed Unsecured Claimants will receive 10% of
their allowed claims under this plan.

Class 6 Equity Interest Holders are not impaired under the Plan.
The current owner will receive no payments under the Plan; however,
they will be allowed to retain their ownership in the Debtor. Class
6 Claimants are not impaired under the Plan.

Debtor anticipates the continued operations of the business to fund
the Plan.

A full-text copy of the Plan of Reorganization dated Jan. 25, 2022,
is available at https://bit.ly/3o7vaaL from PacerMonitor.com at no
charge.

Debtor's Counsel:

     Robert C. Lane, Esq.
     Joshua D. Gordon, Esq.
     Christopher C. West, Esq.
     The Lane Law Firm, PLLC
     6200 Savoy, Suite 1150
     Houston, TX 77036
     Tel: (713) 595-8200
     Fax: (713) 595-8201
     Email: notifications@lanelaw.com

                     About Nexel Services LLC

Nexel Services, LLC filed a petition for Chapter 11 protection
(Bankr. S.D. Texas Case No. 21-33475) on Oct. 27, 2021, listing up
to $50,000 in assets and up to $1 million in liabilities.  Kashif
Ijaz, chief executive officer, signed the petition.  Judge Jeffrey
P. Norman oversees the case.  The Debtor tapped The Lane Law Firm,
PLLC as legal counsel.


NINE DEGREES: Seeks to Employ Alla Kachan as Bankruptcy Counsel
---------------------------------------------------------------
Nine Degrees Hacking Corp. seeks approval from the U.S. Bankruptcy
Court for the Eastern District of New York to hire Law Offices of
Alla Kachan, P.C. as its counsel.

The firm's services include:

     a. assisting the Debtor in administering the bankruptcy case;

     b. making such motions or taking such action as may be
appropriate or necessary under the Bankruptcy Code;

     c. representing the Debtor in prosecuting adversary
proceedings to collect assets of the estate and such other actions
as the Debtor deems appropriate;

     d. taking such steps as may be necessary for the Debtor to
marshal and protect the estate's assets;

     e. negotiating with the Debtor's creditors in formulating a
plan of reorganization;

     f. drafting and prosecuting the Debtor's plan of
reorganization;

     g. rendering such additional services as the Debtor may
require in its case.

The hourly rates charged by the firm's attorneys and
paraprofessionals are as follows:

     Attorneys           $475
     Paraprofessionals   $250

The firm will be paid a retainer in the amount of $13,000 and
reimbursed for out-of-pocket expenses incurred.

Alla Kachan, Esq., a partner at the Law Offices of Alla Kachan, P.C
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:

     Alla Kachan, Esq.
     Law Offices of Alla Kachan, P.C.
     2799 Coney Island Avenue, Suite 202
     Brooklyn, NY 11235
     Tel: (718) 513-3145
     Email: alla@kachanlaw.com

        About Nine Degrees

Nine Degrees Hacking Corp. filed a petition for Chapter 11
protection (Bankr. E.D. N.Y. Case No. 21-42356) on Sept. 17, 2021,
listing up to $500,000 in assets and up to $1 million in
liabilities. David Navaro, president, signed the petition.

Judge Nancy Hershey Lord oversees the case.

The Debtor tapped the Law Offices of Alla Kachan, P.C. as legal
counsel and Wisdom Professional Services, Inc. as accountant.



NO CALL EAST: Seeks to Hire Ciardi Ciardi & Astin as Legal Counsel
------------------------------------------------------------------
No Call East, LLC d/b/a Sky Zone Space Coast seeks approval from
the U.S. Bankruptcy Court for the Eastern District of Pennsylvania
to employ Ciardi Ciardi & Astin as its legal counsel.

The firm will render these services:

     a. give the Debtor legal advice with respect to its power and
duties as Debtor-in-possession;

     b. prepare any necessary applications, answers, order,
reports, schedules, plans of reorganization and other legal papers;
and

     c. perform all other legal services.

The firm will be paid at these rates:

     Albert A. Ciardi III       $575 per hour
     Daniel S. Siedman          $375 per hour
     Dorene Torres, Paralegal   $160 per hour

Ciardi Ciardi is a "disinterested person" within the meaning of 11
U.S.C. 101(14), as disclosed in the court filings.

The firm can be reached through:

     Albert A. Ciardi, III, Esq.
     CIARDI CIARDI & ASTIN
     1905 Spruce Street
     Philadelphia, PA 19103
     Tel: 215-557-3550
     Email: aciardi@ciardilaw.com

                           About No Call East, LLC

No Call East, LLC d/b/a Sky Zone Space Coast filed its voluntary
petition for relief under Chapter 11 of the Bankruptcy Code (Bankr.
E.D. Penn. Case No. 22-10068)  on Jan. 12, 2022. The petition was
signed by Michael Todd, member. At the time of filing, the Debtor
estimated $100,000 to $500,000 in assets and $1 million to $10
million in liabilities.  

Judge Ashely M. Chan oversees the case.

Albert A. Ciardi, III, Esq. at CIARDI CIARDI & ASTIN serves as the
Debtor's counsel.


NORCROSS LODGING: Continued Operations to Fund Plan Payments
------------------------------------------------------------
Norcross Lodging Associates, LLP, filed with the U.S. Bankruptcy
Court for the Southern District of Indiana a Subchapter V Plan of
Reorganization dated Jan. 25, 2022.

The Debtor is an Indiana limited liability partnership that owns
and operates an unflagged, suburban hotel known as the Norcross Inn
& Suites built in 1989 on two acres of land in Peachtree Corners,
Gwinnett County, Georgia (the "Hotel").

On March 14, 2020, the Governor of Georgia declared a public health
emergency, and on April 2, 2020, he issued a statewide
shelter-in-place order. The service industry, and the hotel
industry in particular, was crippled. This Debtor was no different.
Despite the Debtor's best efforts, however, the effects of COVID
necessitated the filing of this Bankruptcy Case.

The term of the Plan begins upon Confirmation and continues for a
period of 3 years. During the term of the Plan, all of the Debtor's
projected Disposable Income will be applied to the payment of
Allowed Claims in accordance with their treatment under the Plan.
Quarterly distributions will be made directly by the Debtor with
oversight by the Subchapter V trustee.

Class 1A consists of the Allowed secured Claim of SG Peachtree. The
Debtor scheduled SG Peachtree with a secured claim in the amount of
$1,344,172.56, secured by all assets of the Debtor, including the
real estate upon which the Hotel is operated. SG Peachtree timely
filed a proof of claim in the amount of $1,442,691.38, secured by
all assets of the Debtor.

The Debtor and SG Peachtree do not currently agree on the amount or
treatment of the Class 1A Claim, and the Debtor and SG Peachtree
are working to resolve this difference. To the extent the parties
resolve this dispute, the Class 1A Claim will be Allowed by
agreement; to the extent the parties are unable to resolve this
dispute, they will ask the Bankruptcy Court to value the Hotel
pursuant to Section 506 of the Bankruptcy Code, and the Class 1A
Claim will be Allowed pursuant to a Final Order.

Class 1B consists of the Allowed secured Claim of Alliance. The
Debtor scheduled Alliance with a claim in the amount of $37,955.44
secured by a purchase money security interest in certain laundry
equipment financed by Alliance. The Class 1B Claim will be Allowed
in the full amount due and owing to Alliance as of Confirmation,
which the Debtor believes will be $32,610.30 less payments made
from the date of the Plan to Confirmation.

Class 1C consists of the Allowed secured Claim of the SBA. The
Class 1C Claim will be Allowed in the full amount due and owing to
the SBA as of Confirmation, which the Debtor believes will be
$153,159.71 plus interest that has accrued from the Plan filing
date. The Allowed Class 1C Claim will be paid according to the
terms of the agreement between the Debtor and the SBA until paid in
full.

Class 2 consists of the Allowed unsecured deficiency Claim of SG
Peachtree. The amount of the Allowed Class 2 unsecured deficiency
Claim is currently unknown, but the Debtor estimates that it could
range from $600,000 to $0. The Allowed Class 2 Claim is a general
unsecured claim and, although classified separately, will be
treated on the same terms as Allowed Class 3 unsecured Claims.

Beginning on the First Quarterly Distribution Date and continuing
on the first day of each calendar quarter thereafter during the
term of the Plan, SG Peachtree will receive its pro rata portion
(sharing with Holders of Allowed Class 3 unsecured Claims) of
Disposable Income after payment of Allowed priority Claims. On the
last day of the 3-year Plan term, the Debtor will distribute any
remaining Disposable Income that has not been distributed, and SG
Peachtree will receive its pro rata portion (sharing with Holders
of Allowed Class 3 unsecured Claims) of that Disposable Income
after payment of Allowed priority Claims.

Class 3 consists of Allowed unsecured Claims other than the Class 2
Allowed unsecured deficiency Claim of SG Peachtree. Because the
claims bar date for governmental entities is not until April 25,
2022, it is possible that the amount of Allowed Class 3 Claims may
increase. The Debtor estimates that the amount of Allowed Class 3
Claims is approximately $260,00.

Beginning on the First Quarterly Distribution Date and continuing
on the first day of each calendar quarter thereafter during the
term of the Plan, Holders of Allowed Class 3 unsecured Claims will
receive their pro rata portion (sharing with SG Peachtree on
account of its Allowed Class 2 unsecured deficiency Claim) of
Disposable Income after payment of Allowed priority Claims. On the
last day of the 3-year Plan term, the Debtor will distribute any
remaining Disposable Income that has not been distributed, and
Holders of Allowed Class 3 will receive their pro rata portion
(sharing with SG Peachtree on account of its Allowed Class 2
unsecured deficiency Claim) of that Disposable Income after payment
of Allowed priority Claims.

Class 4 consists of the Interests of the Debtor's owners. The
Debtor's owners will not receive any monetary distributions under
the Plan, but they will continue to hold the same rights and
interests in the Debtor after Confirmation as existed prior to the
Petition Date.

Funds to make payments under the Plan will derive from the Debtor's
cash on hand at Confirmation and revenue generated from ongoing
operations.

The Debtor has prepared 3-year financial projections which show
that the Debtor will generate income sufficient to make all
payments under the Plan, including the costs of operating,
maintaining, and improving the Hotel, payment of Allowed secured
Claims, payment of Allowed priority Claims, and payments of
Disposable Income to Holders of Allowed unsecured Claims in Class 2
and Class 3.

The Debtor projects that Holders of Allowed unsecured Claims in
these classes will receive total distributions of Disposable
Monthly Income of between $55,000 and $80,000. This range results
from a proposed 5% quarterly holdback to fund unanticipated
expenses or shortfalls during the term of the Plan. $55,000 is the
total projected minimum distribution of Disposable Monthly Income,
but to the extent holdback funds are not used, or are only
partially used, those funds will be distributed at the end of the
Plan term and the total projected distribution of Disposable
Monthly Income to Holders of Allowed unsecured Claims in Class 2
and Class 3 will increase.

A full-text copy of the Subchapter V Plan of Reorganization dated
Jan. 25, 2022, is available at https://bit.ly/3HbgtuP from
PacerMonitor.com at no charge.

Counsel for Norcross Lodging:

     Andrew T. Kight, Esq.
     Jacobson Hile Kight LLC
     108 E. 9th Street
     Indianapolis, IN 46202
     Tel: (317) 608-1130
     Email: akight@jhklegal.com

                 About Norcross Lodging Associates

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

Norcross Lodging Associates filed a petition for Chapter 11
protection (Bankr. S.D. Ind. Case No. 21-04856) on Oct. 27, 2021,
listing as much as $10 million in assets and liabilities.  Mohan P.
Hari, managing partner, signed the petition.  Judge Jeffrey J.
Graham oversees the case.  Andrew Kight, Esq., at Jacobson Hile
Kight, LLC is the Debtor's legal counsel.


NORDIC AVIATION: Linklaters, WTP Represent NAC 29 Facilities Group
------------------------------------------------------------------
Pursuant to Rule 2019 of the Federal Rules of Bankruptcy Procedure,
the law firms of Linklaters LLP and Whiteford Taylor Preston LLP
submitted a verified statement to disclose that they are
representing the NAC 29 Facilities Group in the Chapter 11 cases of
Nordic Aviation Capital Designated Activity Company, et al.

On March 23, 2021 and from time to time thereafter, members of the
NAC 29 Facilities Group retained Linklaters LLP as counsel in
connection with a potential restructuring contemplated by the
Debtors. On October 28, 2021 and from time to time thereafter,
members of the NAC 29 Facilities Group retained Whiteford Taylor
Preston LLP as Virginia counsel.

Counsel represents the members of the NAC 29 Facilities Group.
Counsel does not represent the NAC 29 Facilities Group as a
"committee" and does not undertake to represent the interests of,
and are not fiduciaries for, any creditor, party in interest or
other entity that has not signed an engagement letter with Counsel.
Except as disclosed herein, Counsel does not represent or purport
to represent any persons or entities other than the NAC 29
Facilities Group in connection with the above-captioned chapter 11
cases.

As of Jan. 24, 2022, each member of the NAC 29 Facilities Group and
their disclosable economic interests are:

Deutsche Bank AG New York Branch
One Columbus Circle, 9th Floor
New York, NY 10019
United States

* Holder of approximately $103,881,885.70 of Claims under the NAC
  29 RCF Agreement and $4,962,380.32of Claims under the DIP
  Facility

Royal Bank of Canada
200 Vesey Street
New York, NY, 10281
United States

* Holder of approximately $103,881,885.70 of Claims under the NAC
  29 RCF Agreement and $5,137,063.53 of Claims under the DIP
  Facility

Bank SinoPac, Offshore Banking Branch
11F No.9-1 Sec.2, Jianguo N. Rd.
Zhongshan District
Taipei, Taiwan 10487

* Holder of approximately $10,387,179.77 of Claims under the NAC
  29 RCF Agreement

Taiwan Shin Kong Commercial Bank Co., Ltd.
3F No 36 Songren Road
Taipei Taiwan R.O.C.

* Holder of approximately $5,193,589.89 of Claims under the NAC 29
  RCF Agreement

FourSixThreeMaster Fund LP
520 Madison Avenue, Floor 19
New York, NY, 10022
United States

* Holder of approximately $9,826,225.60 of Claims under the NAC 29
  RCF Agreement and $485,916.72 of Claims under the DIP Facility

Jefferies Strategic Investments, LLC
520 Madison Avenue, Floor 19
New York, NY, 10022
United States

* Holder of approximately $16,838,409.21 of Claims under the NAC
  29 RCF Agreement and $832,676.24 of Claims under the DIP
  Facility

J.H. Lane Partners Master Fund, LP
126 East 56th Street, Suite 1620
New York, NY 10022

* Holder of approximately $8,204,503.02 of Claims under the NAC 29
  RCF Agreement and $405,720.92 of Claims under the DIP Facility

Ironshield Special Situations L1 Master Fund LP
1 Nexus Way, Camana Bay
Grand Cayman KY1-9005
Cayman Islands

* Holder of approximately $17,793,515.92 of Claims under the NAC
  29 RCF Agreement and $879,907.23 of Claims under the DIP
  Facility

Montlake UCITS Platform ICAV
Ironshield Credit Fund
MontLake Management Ltd.
23 St. Stephen's Green
Dublin 2 Ireland D02 AR55

* Holder of approximately $6,819,993.13 of Claims under the NAC 29
  RCF Agreement and $337,255.50 of Claims under the DIP Facility

Pictet Asset Management Limited
Level 11, Moor House
120 London Wall
London, EC2Y 5ET, England

* Holder of approximately $19,485,495.48 of Claims under the NAC
  29 RCF Agreement

* Holder of approximately $110,688.07 of Claims under the NAC 29
  USPP Agreements

* Holder of approximately $5,442,848.28 of Claims under the NAC 29
  2019 DBJ Facility Agreement

* Holder of approximately $1,422,621.17 of Claims under the DIP
  Facility

Pictet Asset Management Limited
Level 11, Moor House
120 London Wall
London EC2Y 5ET
England

* Holder of approximately $5,127,814.39 of Claims under the NAC 29
  RCF Agreement

* Holder of approximately $1,012,395.79 of Claims under the NAC 29
  2018 DBJ Facility Agreement

* Holder of approximately $303,972.24 of Claims under the DIP
  Facility

Arkkan Opportunities Fund Ltd.
23/F, 8 Queen's Road
Central Hong Kong

* Holder of approximately $6,153,377.26 of Claims under the NAC 29
  RCF Agreement

* Holder of approximately $5,045,555.26 of Claims under the NAC 29
  2017 Schuldschein Loan Facilities Agreements

* Holder of approximately $556,420.60 of Claims under the DIP
  Facility

The Korea Development Bank
99 Bishopsgate
London EC2M 3XD
England

* Holder of approximately $20,647,251.16 of Claims under the NAC
  29 2019 KDB Facility Agreement

The Tokyo Star Bank, Limited
2-3-5 Akasaka Minato-ku Tokyo
107- 8480 Japan

* Holder of approximately $7,185,335.25 of Claims under the NAC 29
  2018 DBJ Facility Agreement

* Holder of approximately $10,267,238.41 of Claims under the NAC
  29 2019 DBJ Facility Agreement

Shinhan Bank Co. Limited
6th Floor
77 Gracechurch Street
London EC3V 0AS
England

* Holder of approximately $5,087,823.06 of Claims under the NAC 29
  2017 Schuldschein Loan Facilities Agreements

Agricultural Bank of China Limited
7th Floor, 1 Bartholomew Lane
London EC2N 2AX
England

* Holder of approximately $10,175,646.10 of Claims under the NAC
  29 2017 Schuldschein Loan Facilities Agreements

* Holder of approximately $10,176,031.37 of Claims under the NAC
  29 2018 Schuldschein Loan Facility Agreement

Bank of Taiwan
Level 17, 99 Bishopsgate
London EC2M 3XD
England

* Holder of approximately $10,175,646.11 of Claims under the NAC
  29 2017 Schuldschein Loan Facilities Agreements

SC Lowy P.I. (Lux) S.a.r.l.
c/o SC Lowy Asset Management (HK) Ltd
17th Floor, 8 Queen's Road
Central Hong Kong

* Holder of approximately $4,102,251.51 of Claims under the NAC 29
  RCF Agreement

* Holder of approximately $217,841.65 + €15,205,921.52 of Claims
  under the NAC 29 2017 Schuldschein Loan Facilities Agreements

* Holder of approximately $1,069,828.08 of Claims under the DIP
  Facility

Alcentra SCF II S.A.R.L.
160 Queen Victoria Street
London, EC4V 4LA

* Holder of approximately $23,732,952.56 of Claims under the NAC
  29 RCF Agreement and $1,173,618.33 of Claims under the DIP
  Facility

San Bernardino County Employees' Retirement Association
348 West Hospitality Lane, Third Floor
San Bernardino, CA 92415

* Holder of approximately $7,178,940.14 of Claims under the NAC 29
  RCF Agreement and $355,005.80 of Claims under the DIP Facility

Livello Capital Special Opportunities Master Fund LP
1 World Trade Center, 85th Floor
NY, NY 10007

* Holder of approximately $3,076,688.63 of Claims under the NAC 29
  RCF Agreement

* Holder of approximately €5,012,492.45 of Claims under the NAC
29
  2017 Schuldschein Loan Facilities Agreements

* Holder of approximately $434,344.88 of Claims under the DIP
  Facility

Trinity Investments DAC
Fourth Floor, 3 George's Dock
IFSC, Dublin 1, Ireland

* Holder of approximately $5,309,074.99 of Claims under the NAC 29
  RCF Agreement

AIO VII S.a.r.l.
610 Broadway, 6th Floor
New York NY 10012
United States

* Holder of approximately $1,012,395.79 of Claims under the NAC 29
  2018 DBJ Facility Agreement

Counsel to the NAC 29 Facilities Group can be reached at:

          Christopher A. Jones, Esq.
          WHITEFORD, TAYLOR & PRESTON
          Two James Center
          1021 E. Cary Street, Suite 1700
          Richmond, VA 23219
          Tel: (804) 977-3300
          Fax: (804) 977-3299
          E-mail: CAJones@wtplaw.com

             - and -

          Margot B. Schonholtz, Esq.
          Robert H. Trust, Esq.
          Christopher J. Hunker, Esq.
          LINKLATERS LLP
          1290 Avenue of the Americas
          New York, NY 10104
          Tel: (212) 903-9000
          Fax: (212) 903-9100
          E-mail: margot.schonholtz@linklaters.com
                  robert.trust@linklaters.com
                  christopher.hunker@linklaters.com

A copy of the Rule 2019 filing, downloaded from PacerMonitor.com,
is available at https://bit.ly/3KNLXsV

                    About Nordic Aviation Capital

Nordic Aviation Capital is the leading regional aircraft lessor
serving almost 70 airlines in approximately 45 countries.  Its
fleet of 475 aircraft includes ATR 42, ATR 72, De Havilland Dash 8,
Mitsubishi CRJ900/1000, Airbus A220 and Embraer E-Jet family
aircraft.

On Dec. 17, 2021, Nordic Aviation Capital Pte. Ltd., NAC Aviation
17 Limited, NAC Aviation 20 Limited, and Nordic Aviation Capital
A/S each filed petitions seeking relief under Chapter 11 of the
U.S. Bankruptcy Code (Bankr. E.D. Va.).  On Dec. 19, 2021, Nordic
Aviation Capital Designated Activity Company and 112 affiliated
companies also filed petitions seeking Chapter 11 relief.  The lead
case is In re Nordic Aviation Capital Designated Activity Company
(Bankr. E.D. Va. Lead Case No. 21-33693).

Judge Kevin R. Huennekens oversees the cases.

The Debtors tapped Kirkland & Ellis and Kutak Rock, LLP as
bankruptcy counsels and the law firms of Clifford Chance, LLP,
William Fry, LLP and Gorrissen Federspiel as corporate counsels.
N.M. Rothschild & Sons Limited, Ernst & Young, LLP and
PricewaterhouseCoopers, LLP, serve as the Debtors' financial
advisor, restructuring advisor and tax advisor, respectively.  Epiq
Corporate Restructuring, LLC is the claims and noticing agent.


NORDIC AVIATION: Seeks to Hire Kirkland & Ellis as Attorneys
------------------------------------------------------------
Nordic Aviation Capital Designated Activity Company and its
affiliates seek approval from the U.S. Bankruptcy Court for the
Eastern District of Virginia to hire Kirkland & Ellis LLP and
Kirkland & Ellis International LLP as their attorneys.

The firm's services include:

     a. advising the Debtors with respect to their powers and
duties as debtors in possession in the continued management and
operation of their businesses and properties;

     b. advising and consulting on the conduct of these chapter 11
cases, including all of the legal and administrative requirements
of operating in chapter 11;

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

     d. taking all necessary actions to protect and preserve the
Debtors' estates, including prosecuting actions on the Debtors'
behalf, defending any action commenced against the Debtors, and
representing the Debtors in negotiations concerning litigation in
which the Debtors are involved, including objections to claims
filed against the Debtors' estates;

     e. preparing pleadings in connection with these chapter 11
cases, including motions, applications, answers, orders, reports,
and papers necessary or otherwise beneficial to the administration
of the Debtors' estates;

     f. representing the Debtors in connection with obtaining
authority to continue using cash collateral and post-petition
financing;

     g. advising the Debtors in connection with any potential sale
of assets;

     h. appearing before the Court and any appellate courts to
represent the interests of the Debtors' estates;

     i. advising the Debtors regarding tax matters;

     j. taking any necessary action on behalf of the Debtors to
negotiate, prepare, and obtain approval of a disclosure statement
and confirmation of a chapter 11 plan and all documents related
thereto; and

     k. performing all other necessary legal services.

Kirkland's current hourly rates are:

     Partners            $1,135 - $1,995
     Of Counsel          $805 - $1,845
     Associates          $650 - $1,245
     Paraprofessionals   $265 - $495

The firm received an "advance payment retainer" in the amount of
$1,000,000.

Kirkland is a “disinterested person” within the meaning of
section 101(14) of the Bankruptcy Code, as required by section
327(a) of the Bankruptcy Code, and does not hold or represent an
interest adverse to the Debtors' estates, as disclosed in the court
filings.

The firm can be reached through:

     Emily Geier, Esq.
     Edward O. Sassower, P.C.
     KIRKLAND & ELLIS LLP
     KIRKLAND & ELLIS INTERNATIONAL LLP
     601 Lexington Avenue
     New York, NY 10022
     Telephone: (212) 446-4800
     Facsimile: (212) 446-4900

     Jaimie Fedell, Esq.
     Chad J. Husnick, P.C
     David R. Seligman, P.C.
     KIRKLAND & ELLIS LLP
     KIRKLAND & ELLIS INTERNATIONAL LLP
     300 North LaSalle Street
     Chicago, IL 60654
     Telephone: (312) 862-2000
     Facsimile: (312) 862-2200

    About Nordic Aviation Capital

Nordic Aviation Capital is the leading regional aircraft lessor
serving almost 70 airlines in approximately 45 countries.  Its
fleet of 475 aircraft includes ATR 42, ATR 72, De Havilland Dash 8,
Mitsubishi CRJ900/1000, Airbus A220 and Embraer E-Jet family
aircraft.

On Dec. 17, 2021, Nordic Aviation Capital Pte. Ltd., NAC Aviation
17 Limited, NAC Aviation 20 Limited, and Nordic Aviation Capital
A/S each filed petitions seeking relief under Chapter 11 of the
U.S. Bankruptcy Code (Bankr. E.D. Va.).  On Dec. 19, 2021, Nordic
Aviation Capital Designated Activity Company and 112 affiliated
companies also filed petitions seeking Chapter 11 relief.  The lead
case is In re Nordic Aviation Capital Designated Activity Company
(Bankr. E.D. Va. Lead Case No. 21-33693).

Judge Kevin R. Huennekens oversees the cases.

The Debtors tapped Kirkland & Ellis and Kutak Rock, LLP as
bankruptcy counsels and the law firms of Clifford Chance, LLP,
William Fry, LLP and Gorrissen Federspiel as corporate counsels.
N.M. Rothschild & Sons Limited, Ernst & Young, LLP and
PricewaterhouseCoopers, LLP serve as the Debtors' financial
advisor, restructuring advisor and tax advisor, respectively.  Epiq
Corporate Restructuring, LLC is the claims and noticing agent.


NORTH PIER OCEAN: Proposes $3.95MM Sale of North Pier Development
-----------------------------------------------------------------
North Pier Ocean Villas Homeowners Association, Inc., asks the U.S.
Bankruptcy Court for the Eastern District of North Carolina to
authorize its private sale of the North Pier development located in
Carolina Beach, North Carolina, including all Condominiums and
related common areas, for at least $3.95 million.

Objections, if any, must be filed within 21 days from the date of
Notice.

The Debtor is a not-for-profit corporation organized and existing
under the laws of the State of North Carolina and doing business in
New Hanover County, North Carolina.  It was incorporated in 1984 as
a North Carolina non-profit corporation pursuant to Chapter 47A of
the North Carolina General Statutes, the North Carolina "Unit
Ownership Act."  It serves as the homeowners' association for North
Pier Ocean Villas, a condominium/timeshare development located in
Carolina Beach, North Carolina. The Debtor is the governing body
for the development and exists to manage, operate, and maintain the
condominium units and common areas that comprise it.

The Declaration of Condominium for North Pier Ocean Villas was
recorded on May 4, 1984, in Book 1253, Page 687 of the New Hanover
County, North Carolina Registry.  The Timeshare Declaration, an
overlay to the condominium regime, was recorded on May 9, 1984, in
Book 1253, Page 733 of the New Hanover County Registry and
terminated on Sept. 30, 2021 in accordance with an amendment to the
Timeshare Declaration recorded on Sept. 16, 2021 in Book 6492, Page
1066 of the New Hanover County Registry.   

The Condominium Plan includes 42 condominium units.  The
Condominiums are comprised of two buildings at 1800 Canal Drive in
Carolina Beach, North Carolina.  Under the Timeshare Plan, each
unit was assigned 52 weekly intervals, constituting 2,184 weekly
timeshare intervals.  The Condominiums were designated as units
under the Timeshare Plan corresponding to their condominium numbers
in the building and the week number assigned to the timeshare
holder.  When the Timeshare Declaration was terminated the owners
of individual timeshare units reverted to owners of the condominium
units as tenants in common.

The Debtor filed its Plan of Liquidation on Dec. 2, 2021.  The
hearing on confirmation hearing of the Plan is scheduled for Jan.
31, 2022.  The purpose of the Plan is to sell the North Pier
development, including all Condominiums and related common areas,
and allocate the proceeds of sale to creditors and owners as set
forth in the Plan.

In furtherance of the Plan, the Debtor is preparing to file
Adversary Proceedings in the U.S. Bankruptcy Court against the
owners of fractional interests in the Subject Units in order to
clear title to the Property.  In conjunction with certain consent
orders already executed by owners of fractional interests, the
Debtor's pursuit of judgments in those Adversary Proceedings will
serve to grant the Debtor the authority to sell both its interests,
those of its co-tenants in common, and the related common areas
free and clear of all encumbrances and interests.  

On Oct. 13, 2021, the Debtor filed an Application for Approval of
Employment and Compensation of Real Estate Broker, requesting that
Great Neck Realty Company and its principal broker, Robert
Tramantano ("GNRC") be approved as broker with respect to the sale
of the Property and that GNRC and Mr. Tramantano be allowed
compensation, commissions and partial expense reimbursement as
outlined in the Broker Application.  The Court granted the
application on Nov. 12, 2021.

GNRC is currently marketing the Property to interested parties, and
both GNRC and the Debtor seek approval of a procedure for
soliciting qualified bids, including a potential stalking horse
bidder, prior to conducting an auction among the holders of
qualified bids.

The Debtor anticipates that qualified bidders will execute an Asset
Purchase Agreement, which is expressly subject to Bankruptcy Court
approval in all respects.  

The salient terms of the APA are:

     a. Purchase Price: Minimum $3.95 million

     b. Earnest Money Deposit: 5% of the Purchase Price, delivered
upon full execution of the Purchase Agreemet

     c.  Due Diligence Contingency: None

     d. Closing will occur within 10 days after entry by the
Bankruptcy Court of a non-appealable Order approving the sale of
the Property to the Successful Bidder

     e. Financing Contingency: None

     f. Closing Costs Paid by Debtor: (i) prorated ad valorem taxes
for current year; (ii) unpaid ad valorem taxes for prior years

     g. Closing Costs Paid by Purchaser: (i) recording fees; (ii)
prorated ad valorem taxes for current year

     h. Break-Up Fee: 1.5% of the bid of the Stalking Horse Bidder


The Debtor and the purchaser will each be responsible for its own
attorneys' fees incurred in connection with the Purchase Agreement,
the Bankruptcy Case and the transactions or other matters
contemplated.  The purpose of the Motion is to (i) establish a
procedure for the orderly sale of the Property in a manner that
will maximize the recovery for the estate; and (ii) convey the
Property free and clear of all liens, claims and encumbrances of
record.  Pursuant to the Motion, the Debtor wishes to allow for the
sale of the Property on the terms set forth in the Motion and
according to the Bidding Procedures.

In connection with the proposed Bidding Procedures, the Debtor
seeks the Court's permission to designate, in its discretion and
without additional approval of the Bankruptcy Court, a Qualified
Bid as a Stalking Horse Bid.  In exchange for the Debtor's
acceptance of a Stalking Horse Bid, the Debtor has offered a
break-up fee equal to 1.5% of the initial Stalking Horse Bid in the
event the Stalking Horse Bidder is outbid during the Auction and is
ultimately not the Successful Bidder.

The Debtor further requests approval of the procedures set forth in
the Bidding Procedures for the proposed Auction, including an
auction date of April 7, 2022.  It seeks approval of a bid period,
commencing the day of the Court's entry of an Order approving the
Motion, and expiring April 4, 2022.  The earnest money deposit will
be in an amount equal to 5% of the bid amount, payable by wire
transfer or official bank funds as required under the Purchase
Agreement.  In the event that a Qualified Bidder is the winning
bidder and fails to close on the sale of the Property, the next
highest bidder will be required to honor its next highest bid and
close on the sale, and so on until a closing takes place.

In addition, the Debtor requests that the Court establishes a Final
Hearing Date whereby the Property will be auctioned if one or more
Qualified Bidders submit a qualifying overbid and that, following
the auction on April 7, 2022, the Court conducts a hearing to
approve the proposed sale and enter a final sale Order.

The Debtor also requests that the sale made free and clear of any
and all liens, encumbrances, claims, rights, and other interests,
including but not limited to the following:

     A. Any and all post-petition liens and/or security interests
in favor of Conversion Financial, LLC.

     B. Any and all real property taxes due and owing to any City,
County or municipal corporation, and more particularly, to the New
Hanover County Tax Collector.

     C. Any and all remaining interests, liens, encumbrances,
rights and claims asserted against the Properties, which relate to
or arise as a result of a sale of the Properties, or which may be
asserted against the buyer of the Properties, including, but not
limited to, those liens and claims, whether fixed and liquidated or
contingent and unliquidated, that have or may be asserted against
the Properties by the North Carolina Department of Revenue, the
Internal Revenue Service, and any and all other taxing and
government authorities.

Finally, the Debtor respectfully requests authorization to pay the
commission of GNRC pursuant to the Order Authorizing Employment
from the sales proceeds at closing without separate application to
the Court.

Upon completion of the sale of the Property, the Debtor's counsel
will file a subsequent Motion for authority to disburse the closing
proceeds, except for the items specifically authorized herein or by
prior orders of the Court.

                   About North Pier Ocean Villas
                      Homeowners Association

North Pier Ocean Villas Homeowners Association, Inc., filed a
petition for Chapter 11 protection (Bankr. E.D.N.C. Case No.
21-01760) on Aug. 5, 2021, listing under $1 million in both assets
and liabilities. David J. Haidt, Esq., at Ayers & Haidt, PA,
represents the Debtor as legal counsel.



NORTONLIFELOCK INC: Debt Upsizing No Impact on Moody's Ba2 CFR
--------------------------------------------------------------
Moody's Investors Service said NortonLifeLock Inc.'s ratings were
not impacted by the upsizing of the proposed first lien debt
facilities by up to $500 million. The company's Ba2 Corporate
Family Rating, Ba1 rating on the proposed first lien facilities and
B1 rating on the senior unsecured notes remain unchanged. The
increase in the first lien debt will be used for general corporate
purposes which can include acquisitions, share buybacks and debt
repayment. While leverage increases modestly to the mid 5x range
from low 5x range as a result of the debt facilities' increase,
Moody's expects the company will de-lever to roughly the same
levels (around 4x) over the next two years through debt repayment
and EBITDA growth. Given the increased proportion of first lien
debt in the capital structure however, further increases in first
lien debt or reduction of unsecured debt in the capital structure
could negatively impact the first lien ratings.

NortonLifeLock Inc. (formerly Symantec Corporation), headquartered
in Tempe, AZ, is a leading provider of consumer security software
and services. Revenues were approximately $2.7 billion for the four
quarters ended October 1, 2021. Pro forma for the acquisition of
Avast, revenues were approximately $3.6 billion for the period.


NORWICH ROMAN: Fazzano Represents Abuse Claimants
-------------------------------------------------
To recall, in November 2021, The Norwich Roman Catholic Diocesan
Corporation filed a motion for an entry of an order compelling
Fazzano & Tomasiewicz, LLC, and the Reardon Law Firm, P.C., to make
the disclosures required by Rule 2019 of the Federal Rules of
Bankruptcy Procedure.  Each firm purports to represent numerous
individuals who have asserted abuse claims against the Diocese

On Jan. 27, 2022, pursuant to Rule 2019, the law firm of Fazzano &
Tomasiewicz, LLC submitted a verified statement to disclose that it
is representing at least 60 unsecured claimants in the Chapter 11
cases of The Norwich Roman Catholic Diocesan Corporation.

F&T, located at 96 Oak Street, Hartford, Connecticut 06106,
individually represents each claimant listed on Exhibit A attached
hereto.  However, pursuant to the Court-approved Special Noticing
and Confidentiality Procedures, F&T has redacted the names and
addresses of the claimants in publicly available filings.

The Firm can be reached at:

          FAZZANO & TOMASIEWICZ, LLC
          Patrick Tomasiewicz, Esq.
          96 Oak Street
          Hartford, CT 06106
          Tel: 860-231-7766
          E-mail: pt@ftlawct.com

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

                    About The Norwich Roman Catholic
                       Diocesan Corporation

The Norwich Roman Catholic Diocesan Corporation is a nonprofit
corporation that gives endowments to parishes, schools, and other
organizations in the Diocese of Norwich, a Latin Church
ecclesiastical territory or diocese of the Catholic Church in
Connecticut and a small part of New York.

The Norwich Roman Catholic Diocesan Corporation sought Chapter 11
protection (Bankr. D. Conn. Case No. 21-20687) on July 15, 2021.
The Debtor estimated $10 million to $50 million in assets against
liabilities of more than $50 million. Judge James J. Tancredi
oversees the case.

The Debtor tapped Ice Miller, LLP, Robinson & Cole, LLP and Gellert
Scali Busenkell & Brown, LLC as bankruptcy counsel, Connecticut
counsel and special counsel, respectively.  Epiq Corporate
Restructuring, LLC is the claims and noticing agent.

On July 29, 2021, the U.S. Trustee for Region 2 appointed an
official committee of unsecured creditors in the Chapter 11 case.
The committee tapped Zeisler & Zeisler, PC as its legal counsel.


NORWICH ROMAN: Reardon Law Firm Represents Abuse Claimants
----------------------------------------------------------
To recall, in November 2021, The Norwich Roman Catholic Diocesan
Corporation filed a motion for an entry of an order compelling
Fazzano & Tomasiewicz, LLC, and the Reardon Law Firm, P.C., to make
the disclosures required by Rule 2019 of the Federal Rules of
Bankruptcy Procedure.  Each firm purports to represent numerous
individuals who have asserted abuse claims against the Diocese.

Pursuant to F.R.B.P. Rule 2019, the Reardon Law Firm, P.C., on Jan.
27, 2022, submitted a verified statement to disclose that it is
representing around 20 unsecured claimants with unknown amount of
claims in the Chapter 11 cases of The Norwich Roman Catholic
Diocesan Corporation.

Reardon, located at 160 Hempstead Street, New London, Connecticut
06320, individually represents each claimant listed on Exhibit A
attached to the verified statement.  Pursuant to this Court's order
approving Special Noticing and Confidentiality Procedures, Reardon
has redacted the names and addresses of the claimants from publicly
available filings.  Reardon will provide an unredacted copy of
Exhibit A only to the "distribution parties".

The Firm can be reached at:

          THE REARDON LAW FIRM, P.C.
          Kelly E. Reardon, Esq.
          160 Hempstead Street
          New London, CT 06320
          Tel: (860) 442-0444
          Fax: (860) 444-6445
          E-mail: kreardon@reardonlaw.com

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

                 About The Norwich Roman Catholic
                       Diocesan Corporation

The Norwich Roman Catholic Diocesan Corporation is a nonprofit
corporation that gives endowments to parishes, schools, and other
organizations in the Diocese of Norwich, a Latin Church
ecclesiastical territory or diocese of the Catholic Church in
Connecticut and a small part of New York.

The Norwich Roman Catholic Diocesan Corporation sought Chapter 11
protection (Bankr. D. Conn. Case No. 21-20687) on July 15, 2021.
The Debtor estimated $10 million to $50 million in assets against
liabilities of more than $50 million. Judge James J. Tancredi
oversees the case.

The Debtor tapped Ice Miller, LLP, Robinson & Cole, LLP and Gellert
Scali Busenkell & Brown, LLC as bankruptcy counsel, Connecticut
counsel and special counsel, respectively.  Epiq Corporate
Restructuring, LLC is the claims and noticing agent.

On July 29, 2021, the U.S. Trustee for Region 2 appointed an
official committee of unsecured creditors in the Chapter 11 case.
The committee tapped Zeisler & Zeisler, PC as its legal counsel.


NORWICH ROMAN: Seeks to Hire Hilco Real Estate as Appraiser
-----------------------------------------------------------
The Norwich Roman Catholic Diocesan Corporation seeks approval from
the U.S. Bankruptcy Court for the District of Connecticut to hire
Hilco Real Estate Appraisal, LLC as its appraiser.

The firm's services include:

     a. complete an interior and exterior inspection of the
Debtor's real properties located at 1740 Randolph Road, Middletown,
CT, 181 Randolph Road, Middletown, CT, and 1593 Route 32,
Uncasville, CT. Hilco Appraisal's inspections will be conducted for
purposes of evaluating the physical characteristics and general
conditions of the sites and building improvements;

     b. apply the approaches to value considered appropriate to
produce a credible estimate of value including the Cost Approach
and/or Sales Comparison Approach and/or Income Capitalization
Approach; and

     c. prepare appraisals in accordance with the Uniform Standards
of Professional Appraisal Practice of the Appraisal Foundation.

Hilco Appraisal will receive a total fee in the amount of $18,000.


The Debtor will compensate Hilco Appraisal at a rate of $450 per
hour for trial preparation, court time and testimony or other
consultation.

Hilco Appraisal is a "disinterested person" as that term is defined
in section 101(14) of the Bankruptcy Code, according to court
filings.

The firm can be reached through:

     Sarah Baker
     Hilco Real Estate, LLC
     5 Revere Drive, Suite 320
     Northbrook, IL 60062
     Tel: (847) 418-2703
     Fax: (847) 897-0826

                About The Norwich Roman Catholic
                       Diocesan Corporation

The Norwich Roman Catholic Diocesan Corporation is a nonprofit
corporation that gives endowments to parishes, schools, and other
organizations in the Diocese of Norwich, a Latin Church
ecclesiastical territory or diocese of the Catholic Church in
Connecticut and a small part of New York.

The Norwich Roman Catholic Diocesan Corporation sought Chapter 11
protection (Bankr. D. Conn. 2:21-bk-20687) on July 15, 2021.  The
Debtor estimated $10 million to $50 million in assets against
liabilities of more than $50 million.  Judge James J. Tancredi
oversees the case.  

The Debtor tapped Ice Miller, LLP as bankruptcy counsel and
Robinson & Cole, LLP as Connecticut counsel.  Epiq Corporate
Restructuring, LLC is the claims and noticing agent.



O'CONNOR CONSTRUCTION: Case Summary & 20 Top Unsecured Creditors
----------------------------------------------------------------
Debtor: O'Connor Construction Group, LLC
        173 CR 3850
        Poolville, TX 76487

Chapter 11 Petition Date: January 28, 2022

Court: United States Bankruptcy Court
       Northern District of Texas

Case No.: 22-40187

Debtor's Counsel: Joseph Fredrick Postnikoff, Esq.
                  Kevin G. Herd, Esq.
                  LAW OFFICES OF JOSEPH F. POSTNIKOFF &
                  ASSOCIATES, PLLC
                  777 Main St. Ste 600
                  Forth Worth, TX 76102-5368
                  Tel: (817) 335-9400
                  E-mail: jpostnikoff@postnikofflaw.com
                          kherd@postnikofflaw.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $10 million to $50 million

The petition was signed by Paul O'Connor, member/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/APSQAWQ/OConnor_Construction_Group_LLC__txnbke-22-40187__0001.0.pdf?mcid=tGE4TAMA


O'CONNOR CONSTRUCTION: Seeks Cash Collateral Access
---------------------------------------------------
O'Connor Construction Group, LLC asks the U.S. Bankruptcy Court for
the Northern District of Texas, Fort Worth Division, for authority
to use cash collateral and provide adequate protection.

The Debtor seeks authority to use available cash deposits,
including funds on deposit in the Registry of the Court of the 415
Judicial District Court in and for Parker County, Texas, and
accounts receivable pursuant to 11 U.S.C. section 363 to fund
ongoing expenses of operation. Further, the Debtor seeks a Court
order granting adequate protection for the interests of the parties
asserting liens and other interests in the Cash Collateral.

Liens against the Debtor's personal property, including accounts
and contract rights generally, are asserted by the lenders:

     a. Small Business Administration: UCC-1 Financing Statement
filed June 5, 2020 in conjunction with a loan in the original
amount of $150,000 and later increased to $500,000 with a current
balance of approximately $500,000.

     b. Breakout Capital LLC: UCC-1 Financing Statement filed
October 30, 2020 in conjunction with a loan in the original amount
of $500,000 with a current balance of approximately $603,986.

     c. CIT Bank, N.A.: UCC-1 Financing Statement filed December 8,
2020 in conjunction with a loan in the original amount of
$93,491.67 with a current balance of approximately $85,976.

     d. Union Funding Source, Inc.: UCC-1 Financing Statement filed
March 3, 2021 in conjunction with a $250,000 loan with a current
balance of approximately $123,827.

The Debtor estimates there are approximately 220 unsecured
creditors, including subcontractors and materials suppliers, with
claims of approximately $10 million.

While attendant delays and uncertainty resulting from COVID
certainly played a role in causing the Debtor's financial distress,
the exercise of the prejudgment garnishment remedy by Lineage
Logistics, LLC in September 2021 ultimately deprived the Debtor of
a primary source of cash flow necessary to fund operations.

Lineage was seeking damages for alleged breach of contract with
respect to multiple construction projects on which the Debtor had
failed to make final payments to subcontractors alleging damages of
no less than $1,520,353.

Lineage also commenced a prejudgment garnishment proceeding in the
415th Judicial District Court in and for Parker County, Texas in
Cause No. CV21-1445 styled Lineage Logistics, LLC,
Plaintiff/Garnishor, v. First Financial Bank, Garnishee and on
September 28, 2021, the Clerk of Court issued a writ of garnishment
to First Financial Bank, the Debtor's primary depository
institution.

Beacon Sales Acquisition, Inc. instituted a separate garnishment
and on October 29, 2021 caused to be issued and served on FFB a
Post-Judgment Writ of Garnishment seeking satisfaction of a
judgment entered in favor of Beacon and against Debtor in the
amount of $144,230. The Beacon Garnishment Proceeding has since
been consolidated into the Lineage Garnishment Proceeding and is
pending before the District Court.

On January 12, 2022, the District Court entered its Order directing
FFB to deposit $1,286,498 into the Registry of the Court and
awarded FFB attorneys' fees and costs of $5,667. Finally, the
District Court ordered "that additional briefing be heard as to
whether and how such funds are properly subject to Lineage
Logistics, LLC's Writ of Garnishment or Beacon Sale Acquisitions,
LLC's Writ of Garnishment".

On January 18, 2022, FFB deposited the sum of $1,280,831 into the
Registry of the District Court. The Garnishment Funds remain in the
Registry of the District Court.

The Debtor is in arrears in payment of the Texas sales tax deposit
which was due November 2021 in the amount of $8,608.42 and the 2020
Texas franchise tax of $7,050.

Additionally, payroll tax deposits are due for January 19, 2022 in
the amount of  $15,072 and January 26, 2022 in the amount of
$14,773.

The Debtor believes the interests of the Interested Parties are
adequately protected by the value of the property securing their
claims; however, the Debtor proposes additional adequate protection
in the form of a replacement lien.

The Debtor proposes the Interested Parties will receive, as
adequate protection to the extent of the diminution in value of
each of their perfected interests in the Cash Collateral, a
replacement lien in their respective prepetition collateral and
proceeds of their respective prepetition collateral.

The Adequate Protection Liens will be supplemental to and in
addition to the prepetition liens or interests of each respective
Interest Holder, (be accorded the same validity and priority as
enjoyed by the prepetition liens or interests immediately prior to
the Petition Date, be deemed to have been perfected automatically
effective as of the entry of the Order.

A copy of the motion is available at https://bit.ly/3r9PCcP from
PacerMonitor.com.

              About O'Connor Construction Group, LLC

O'Connor Construction Group, LLC has over 30 years of experience as
a commercial/industrial contractor specializing in food
storage/processing facilities and provides turnkey design,
construction and construction management services for projects
nationwide, but focusing primarily in the South/Southwest.
O'Connor's primary office is located at 173 County Road 3850,
Poolville, Texas 76487 and its workforce currently consists of
twenty-four employees.

O'Connor sought protection under Chapter 11 of the U.S. Bankruptcy
Code (Bankr. N.D. Tex. Case No. 22-40187-11) on January 28, 2022.
In the petition signed by Paul O'Connor, member/manager, the Debtor
disclosed up to $10 million in assets and up to $50 million in
liabilities.



OLD VILLAGE: March 9 Plan Confirmation Hearing Set
--------------------------------------------------
On Dec. 9, 2021, Debtor Old Village Master Painters, Ltd. filed
with the U.S. Bankruptcy Court for the Eastern District of
Pennsylvania a Plan of Reorganization.  On Jan. 25, 2022, Judge
Magdeline D. Coleman ordered that:

     * Feb. 22, 2022, at 5:00 p.m. is fixed as the deadline by
which ballots must be received in order to be considered as
acceptances or rejections of the Plan.

     * Feb. 25, 2022 is fixed as the deadline for filing and
serving written objections to the confirmation of the Plan.

     * Feb. 28, 2022 is fixed as the date by which the Debtor shall
file the Report of Plan Voting.

     * March 9, 2022 at 11:30 a.m. is fixed as the date and time
for the hearing on confirmation of the Plan, to be held at the
United States Bankruptcy Court, Courtroom No. 2, 900 Market Street,
Philadelphia, PA 19107.

A copy of the order dated Jan. 25, 2022, is available at
https://bit.ly/3g5EtUf 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.


ONDAS HOLDINGS: Chevron Places Order for Automated Drones
---------------------------------------------------------
Ondas Holdings Inc., through its wholly owned subsidiaries, Ondas
Networks Inc. and American Robotics, Inc., announced that American
Robotics received a new purchase order from Chevron for its fully
autonomous, FAA-approved, Scout Systems.  This will be American
Robotics' second Fortune 100 customer in the oil and gas space.

"The oil and gas industry is primed to benefit from recent
advancements in autonomous drone technology," said Reese Mozer, CEO
and co-founder of American Robotics.  "Prior to our game-changing
FAA approvals, asset managers that used drones to monitor their oil
and gas fields needed to employ pilots and visual observers to fly
the systems manually, and then manually convert the data into
actionable insights.  With Scout System, we are providing the oil
and gas industry with a dramatically more efficient and effective
way to manage, monitor, and inspect their assets.  Analytics that
were previously unattainable due to high costs of operation are now
available through the Scout System, allowing users to make informed
decisions in real-time that will drive their business forward.

Working in and maintaining oil and gas infrastructure is
time-consuming, labor-intensive, and can often put people in
danger. Millions of acres of assets must be continually monitored
to check for oil leaks, methane emissions, and damaged equipment.
American Robotics' fully-automated drone systems each conduct up to
20 autonomous missions per day without having a pilot or visual
observer on the ground.  The adoption of this technology in the
space will allow for automated inspections, regular site
monitoring, and enhanced safety for employees, all at a lower cost
with increased accuracy.

The use of autonomous drones in the oil and gas industry is
expected to continue and expand significantly in the coming years,
as they are a crucial component when it comes to ensuring site
safety and conducting regular facility inspections.  Automating
high-frequency inspections is critical for oil and gas companies to
comply with global climate change mitigation commitments and
regulations such as the U.S. Environmental Protection Agency's
(EPA) new Clean Air Act rule, intended to reduce methane emissions
by 30 percent by 2030. Overall, the industry is projected to spend
$15.6 billion on digital transformations by the end of the
decade."

                    About Ondas Holdings Inc.

Ondas Holdings Inc., is a provider of private wireless data and
drone solutions through its wholly owned subsidiaries Ondas
Networks Inc. and American Robotics, Inc.  Ondas Networks is a
developer of proprietary, software-based wireless broadband
technology for large established and emerging industrial markets.
Ondas Networks' standards-based (802.16s), multi-patented,
software-defined radio FullMAX platform enables Mission-Critical
IoT (MC-IoT) applications by overcoming the bandwidth limitations
of today's legacy private licensed wireless networks.  Ondas
Networks' customer end markets include railroads, utilities, oil
and gas, transportation, aviation (including drone operators) and
government entities whose demands span a wide range of mission
critical applications.  American Robotics designs, develops, and
markets industrial drone solutions for rugged, real-world
environments.  AR's Scout System is a highly automated, AI-powered
drone system capable of continuous, remote operation and is
marketed as a "drone-in-a-box" turnkey data solution service under
a Robot-as-a-Service (RAAS) business model.  The Scout System is
the first drone system approved by the FAA for automated operation
beyond-visual-line-of-sight (BVLOS) without a human operator
on-site. Ondas Networks and American Robotics together provide
users in rail, agriculture, utilities and critical infrastructure
markets with improved connectivity and data collection
capabilities.

Ondas Holdings reported a net loss of $13.48 million for the year
ended Dec. 31, 2020, a net loss of $19.39 million for the year
ended Dec. 31, 2019, and a net loss of $12.10 million for the year
ended Dec. 31, 2018.  As of Sept. 30, 2021, the Company had $132.69
million in total assets, $17.76 million in total liabilities, and
$114.93 million in total stockholders' equity.


PALM BEACH RESORT: Copperline Buying 29 Condo Units for $9.8-Mil.
-----------------------------------------------------------------
Palm Beach Resort and Beach Club Condominium Association, Inc.,
asks the U.S. Bankruptcy Court for the Southern District of Florida
to authorize the private sale of 29 Palm Beach Resort and Beach
Club Condominium units located at 3031 S. Ocean Blvd., in Palm
Beach, Florida, together with all the assets located therein, to
Copperline Partners, LLC, for $9.755 million.

On Nov. 16, 2021, the Order Confirming the Chapter 11 Plan of
Liquidation of the Debtor was entered. At present, the Debtor is
operating pursuant to the terms of the Confirmation Order.

The plan as confirmed is premised on the sale of the properties to
Copperline pursuant to the pre-petition Purchase and Sale Agreement
by and between the Debtor and Copperline, as amended, which was
assumed pursuant to the terms of the Plan.

The Debtor is a condominium association, a Florida not-for-profit
corporation, with its principal place of business located in Palm
Beach County, Florida. It was formed for the purpose of managing,
operating and maintaining the real property known as the Palm Beach
Resort and Beach Club Condominium, according to Declaration of
Condominium of The Palm Beach Resort and Beach Club Condominium, as
recorded in Official Records Book 3464, Page 1474 of the Public
Records of Palm Beach County, Florida, and all amendments thereto.


The Condominium is located at 3031 S. Ocean Blvd., Palm Beach,
Florida and consists of one two-story building containing 29 units
and common areas, a swimming pool and patio area, paved driveways,
walkways and parking areas, dock facility which are common elements
appurtenant thereto. The Units and all assets located therein are
the subject of the Motion.

From 1981 through 2020 ("Timeshare Period"), the Condominium
operated as a vacation timeshare condominium whereby individuals
purchased an ownership interest with the right to use certain week
intervals in the Condominium ("Owner(s) of Unit Week"), and in
exchange for ownership interest and for the right to use the
Condominium, each owner was subject to regular assessments to
maintain and operate the Condominium. During the Timeshare Period,
each Unit was committed to Interval Ownership. Eeach Unit contained
52 Unit Weeks, resulting in a total of 1,508 Unit Weeks in the
Condominium. One Ownership of Unit Week for each Unit is owned by
the Debtor and used for, among other things, maintenance purposes.

As of the June 4, 2021, the Debtor was a tenant in common owner of
29 Unit Weeks, one week in every Unit, by virtue of the Maintenance
Ownership Interests. Additionally, it regularly forecloses on
Owners of Unit Weeks who fail to pay their required assessments
fees as required by virtue of their Ownership of Unit Week
interests, which results in the Debtor being transferred the
delinquent owners' Unit Week interests. As of the Petition Date,
the Association was the tenant in common of 48 Unit Weeks in
certain Units by virtue of completed administrative foreclosure
process.

Based on the Maintenance Ownership Interest and Foreclosed Unit
Week Interests, the Association owns a more than 70 Unit Weeks.
Upon the filing of the Petition, the Association Owned Unit Week
Interests became property of the bankruptcy estate, and the
Association is otherwise a tenant in common in each Unit. In the
year 2021, the Owners of Unit Weeks will become tenants in common
and the Board of Directors of the Association will hold a meeting
with the Owners of Unit Weeks to decide the disposition of the
Units committed to Interval Ownership prior to 2021. On June 26,
2020, 809 Owners of Unit Weeks (out of a total of 1,191 Owners of
Unit Weeks owners that voted) voted not to continue with the
Interval Ownership.

On Jan. 1, 2021, the Interval Ownership interests held by the
Owners of Unit Weeks for each Unit, including the Association Owned
Unit Week Interests, became tenants in common in accordance with
the Declaration. On May 14, 2021, the Association entered into a
sale and purchase agreement for sale of all the Units for the total
price of $9.755 million.

On June 7, 2021, the Debtor commenced the adversary styled as Palm
Beach Resort and Beach Club Condominium Association, Inc. v. HPP
Holdings, LLC, et al., Adversary Proceeding No. 21-01168-EPK, by
filing its complaint against all tenants in common Unit-Week
interest co-owners, and seeking authorization to sell the
non-Debtor, co-owners’ interests in the Condominium and each and
every Unit. The Complaint further sought authorization to incur all
court costs associated with the adversary, attorneys fees, and
associated costs of the sale transactions. In addition, the Debtor
filed the action against additional parties, but subsequently
dismissed those certain parties.

On Dec. 23, 2021, the Court entered Summary Final Judgment, Final
Judgment Pursuant to Stipulation, and Default Final Judgements,
against all tenants in common Unit-Week interest co-owners in the
Units. The judgments authorized the sale of all co-owned tenants in
common Unit-Week interests, as well as the associated fees and
costs.

The Plan as confirmed requires the payment at closing of the sale
transaction of all administrative expense claims and class 2
claimants, and the distribution of net sale proceeds to the
unit-week co-owners as contemplated by the Plan. On June 25, 2021,
the Court authorized a procedure whereby any party who may claim
title interest in the Units that is otherwise different than that
which Debtor had on its books and records was able to file a claim
on Nov. 30, 20212. To date, there have been no claims by
non-present tenants in common Unit-Week interest co-owners as
appearing on the Debtor's records.

Based on analysis, the sum of all claims to be paid pursuant to the
Plan are significantly less than the Debtor's interest from any net
proceeds.

The purchase and sale agreement with Copperline is in the amount of
$9.755 million.  The contemplated transaction is an arms-length
transaction, and neither the Purchaser, nor any of its member(s),
are insiders of the Debtor.  The agreement with Copperline is the
culmination of extensive and prolonged marketing of the Units that
took place prior to commencement of the bankruptcy proceeding. The
purchase price is the result of extensive negotiations and is the
highest and best offer that the Debtors have received, and it is in
line with current market prices.

As such, the Debtor and the Purchaser have agreed to the terms
contained in the Purchase and Sale Agreement (along with
addendums), the primary material terms of which are:

     a. Purchase Price: $9.755 million

     b. Deposit: $1 million

     c. Sum at Closing: $8.755 million

     d. Terms: Subject to inspection and pre-conditions as detailed
in the Agreement, all of which have been satisfied. Accordingly, it
is, "as-is, where-is," and free and clear of all liens, claims and
encumbrances. Further, all of the Debtor's liquid financial assets
held in the estate's bank accounts are excluded from the sale and
are specifically designated as additional assets of the Debtor that
will be transferred to the Disbursing Agent at closing.  

     e. Closing Date: as detailed in the Agreement, as may be
accelerated and rescheduled by mutual agreement of the parties to
the Agreement.  

     f. Commission: a 1% of Purchase Price is payable to Robert S.
MacGregor by and through his entity, Share Trust, Inc., the listing
broker, pursuant to the Commercial Exclusive Right of Sale
Contract, listed on the Debtor's schedules, and assumed as part of
the confirmed plan of liquidation.

     g. Financing: The Purchaser may obtain financing, but such
financing is not a condition to close the contemplated transaction.


     h. Purchase of All Assets Located Therein Units: The Purchaser
is acquiring all FFE located therein the Units.  

     i. Subject to Bankruptcy Court approval

The Purchaser has already deposited $1 million with the escrow
agent.

As part of the sale process, the Debtor requests authorization to
pay all fees and costs associated with the sale, disburse the net
sales proceeds to disbursing agent, Maria Yip, pursuant to the
confirmed plan, who will distribute the net amounts pursuant to the
Plan.  Each tenant in common Unit-Week Interest co-owners will
receive their interest pursuant to the procedure outlined in the
Plan and as supplemented and/or modified herein.

Further, the Debtor has and will incur expenses, fees and costs
post-confirmation through closing date, inclusive of its management
company, professionals' fees and costs. Accordingly,
contemporaneous with Closing, final consummation of the Plan, and
transfer of funds to the Disbursing Agent, Debtor should be
authorized to pay, by and through the Disbursing Agent, all such
outstanding amounts owed by the Debtor for the period between
post-confirmation and through closing. Such payments are in
addition to any distributions to be made pursuant to the confirmed
Plan and any outstanding order by the Court. The Disbursing Agent
will include such information in any reports required to be filed
with the Court.

After accounting for all fees, costs and other contemplated charges
associated with the sale transaction, tenant in common Unit-Week
Interest co-owners will be entitled to receive a distribution of
their interests, pursuant to the terms provided in the Plan and as
proposed therein. The Court has already approved the distribution
and process as part of the Plan.

In addition to the previously approved distribution process, the
Debtor proposes the following administrative process to further
enhance and facilitate such distribution process.  

     A) Checks Payees and Address of Payee: Checks issued to
Unit-Week Owners by the Disbursing Agent will be made to all named
owners of a particular Unit-Week as appearing on the Debtor’s
records and on title to the Unit-Week. Checks issued to multiple
owners will be sent, via U.S. Mail or like-kind delivery method, to
the primary address of record as appearing on the Debtor's books
and records. In the event of multiple addresses on record and/or
multiple owners, the check in the name of all owners will be sent
to the address of only one of the owners who has been the primary
responsible party for payment of Association dues/assessment in the
12-month period prior to commencement of the bankruptcy case.
Primary will mean the majority of all payments made to the
Association during the foregoing period. To the extent the
Disbursing Agent cannot determine an address to send the check,
considering multiple conflicting addresses and unclear assessment
payment history, the Disbursing Agent will exercise her business
judgement in sending the payment to an address she determines.  

     B) Distribution Payment to Owners of Multiple Unit-Week
Ownership Interests: To the extent a single entity or person own
multiple Unit-Week Interests, the Disbursing Agent, in her business
judgment, may issue a single check and/or facilitate such
distribution payment via electronic means rather than multiple
check payments so as to save the Estate the costs associated with
payment of those funds.

     C) Distribution to Unit-Week Interest Owners: The Disbursing
Agent will distribute to Unit-Week Owners in two or more rounds.
Prior to first round distribution, Disbursing Agent will
e-mail/mail a notice to all primary Unit-Week Owners of record with
a request for address confirmation (the address to which payment
will be sent) with a 30-day period to update payee information (to
be determined pursuant to the administrative process outlined in
the Motion). To the extent no response will be received, the payee
address will be the address identified by the Disbursing Agent
pursuant to the process outlined in this Motion. First, Disbursing
Agent will remit the net amount owed to any Unit-Week owner (less
any sums owed to Estate, as provided for under the Plan) for their
Unit-Week Interest based on the Declaration's common elements
percentage, per unit type and a 1/52 allocation. Then, the
Disbursing Agent may, in her business judgment, distribute in one
or more additional distributions, the Debtor's interests in
Unit-Weeks together with all other sums held in reserve accounts,
operating accounts, or any other account of the Estate, after
accounting for fees and costs of administration of the remaining
Estate, and while providing for adequate sums as reserves to ensure
the operation of the Estate through the final distribution and
closure of the Estate.  

     D) Estate Distributions: To extent any final distribution of
Estate funds to co-owners is determined by the Disbursing Agent in
her business judgment to be de minimis so as to render such
distribution to be less than the administrative costs and fees
associated with facilitating such distribution, then such funds
will be tendered to the Bankruptcy Bar Association for the Southern
District of Florida, after first deducting for any remaining fees
and costs incurred by the Disbursing Agent and her professionals in
closing the
Estate.   

     E) Distribution to Unknown Heirs: To the extent a payment is
to be made to unknown heirs of a Unit-Week Interest owner, without
any other co-owner on said Unit-Week, such payment will be held by
the Disbursing Agent for a period of up to 180 days, subject to
demands and proof by the lawful heirs, after which, if no demand
and adequate proof provided, such payment will be sent to the State
of Florida Unclaimed Funds. If a distribution payment is to be made
to a known Unit-Week Interest owner and an Unknown Heir, then such
payment will be made in the name of the known Unit-Week Interest
Owner party and the Unknown Heir of the other co-owner of the
Unit-Week, and such payment will be sent to the known party.  

     F) Undelivered Payments: will be governed in accordance with
the terms of the Plan, as confirmed.  

The Debtor, exercising its business judgment, believe that the sale
of the Units to the Purchaser is in the best interest of the
bankruptcy estate and is a requirement of the Plan as confirmed.
Therefore, it requests authority to close the sale.

A copy of the Pruchase Agreement is available at
https://tinyurl.com/bdh2jw3n from PacerMonitor.com free of charge.

                   About Palm Beach Resort and
                  Beach Club Condominium Association

Palm Beach Resort and Beach Club Condominium Association is
primarily engaged in renting and leasing real estate properties.

Palm Beach Resort and Beach Club Condominium Association filed its
voluntary petition for relief under Chapter 11 of the Bankruptcy
Code (Bankr. S.D. Fla. Case No. 21-15555) on June 4, 2021. The
petition was signed by Donald M. Laing, Jr., president. At the
time
of filing, the Debtor estimated $1,032,642 in assets and $20,661
in
liabilities. Ido J. Alexander, Esq. at LEIDERMAN SHELOMITH
ALEXANDER + SOMODEVILLA, PLLC, is serving as the Debtor's counsel.



PARKER MEDICAL: Seeks to Hire Chamberlain Hrdlicka as Attorneys
---------------------------------------------------------------
Parker Medical Holding Company, Inc. seeks approval from the U.S.
Bankruptcy Court for the Northern District of Georgia to hire
Chamberlain, Hrdlicka, White, Williams & Aughtry as its attorneys.

The firm's services include:

     (a) advising Debtor Parker Medical Holding with respect to its
powers and duties as Debtor-in-Possession in the continued
operation of its business and management of its property;

     (b) representing the Debtor in disputes with creditors in this
Court and in other courts as necessary;

     (c) preparing necessary applications, complaints, answers,
motions, responses, orders, reports and other legal papers,
necessary to proceed in this reorganization case;

     (d) representing the Debtor in asserting claims held by Debtor
Parker Medical Holding against third parties which claims may be
asserted in this or other courts;

     (e) advising Debtor Parker Medical Holding as
Debtor-in-Possession regarding negotiations with creditors and
participation in negotiations with creditors;

     (f) advising Debtor Parker Medical Holding as
Debtor-in-Possession in connection with formulation and drafting of
a reorganization plan;

     (g) advising Debtor Parker Medical Holding as
Debtor-in-Possession concerning requirements of a Disclosure
Statement and drafting Disclosure Statement;

     (h) representing the Debtor in connection with negotiation and
documentation of sale of specific assets,
including but not limited to asset sales or auctions under Code
Section 363; and

     (i) all other things necessary for the proper representation
of the Debtor.

The firm received a retainer in the amount of $30,000.

The normal hourly rate of lawyers will be within the range of $290
to $525 per hour. The normal rate for
paralegals will be $150 to $190 per hour.

The firm can be reached through:

     Jimmy L. Paul, Esq.
     Drew V. Greene, Esq.
     Chamberlain Hrdlicka White Williams & Aughtry
     191 Peachtree Street, NE - 46th Floor
     Atlanta, GA 30303
     Phone: (404) 659-1410
     Fax: (404) 659-1852
     Email: jimmy.paul@chamberlainlaw.com
            drew.greene@chamberlainlaw.com

                 About Parker Medical Holding Company

Parker Medical Holding Company, Inc. filed its voluntary petition
for relief under Chapter 11 of the Bankruptcy Code (Bankr. N.D. Ga.
Case No. 22-50369) on Jan. 14, 2022. The petition was signed by
Richard L. Parker, Sr., president. At the time of filing, the
Debtor estimated $10 million to $50 million in assets and $1
million to $10 million in liabilities.  Jimmy L. Paul, Esq. and
Drew V. Greene, Esq, at CHAMBERLAIN HRDLICKA WHITE WILLIAMS &
AUGHTRY serve as the Debtor's counsel.


PATH MEDICAL: Plan Exclusivity Extended Until January 26
--------------------------------------------------------
At the behest of Path Medical LLC and Path Medical Center Holdings,
Inc., Judge Scott M. Grossman of the U.S. Bankruptcy Court for the
Southern District of Florida, Fort Lauderdale Division extended the
Debtors' exclusive periods to file and to solicit acceptances of a
Chapter 11 plan through and including January 26, 2022, and March
27, 2022, respectively.

The Debtors' case is a relatively large chapter 11 and complex. The
liabilities of the Debtors are over millions of dollars and the
Debtors' assets are challenging to market and require significant
effort to monetize.

On December 26, 2021, together with a motion to extend exclusivity
periods, the Debtors have filed their Joint Combined Disclosure
Statement and Chapter 11 Plans of Liquidation (the "Combined
Disclosure Statement and Plan"). Additionally, the Debtors have
filed a motion seeking, among other things, the authorization to
combine the disclosure statement and joint plans of liquidation
(the "Consolidation Motion").

The Debtors are in the process of negotiating with their creditors,
the unsecured creditors' committee, and other parties in interest.
The Debtors have also engaged an investment banker to help
facilitate the potential sale of substantially all of Path's assets
to a prospective buyer.

The Debtors continue to pay their debts as they come due. In
contemplation of a sale, the Debtors have filed the Combined
Disclosure Statement and Plan which provides, among other things,
for (a) the sale of substantially of the assets of the Debtors to a
purchaser through a sale pursuant to 11 U.S.C. § 363 and (b) the
formulation of a liquidation trust.

This is the Debtors' extension of the Exclusive Periods. No trustee
or examiner has been appointed and no party has ever alleged that
the Debtors are not proceeding in good faith.

An extension of the Exclusive Periods will further assist the
Debtors by providing additional time to navigate and incorporate
modifications to the Joint Combined Plan and DS, if and as
necessary. Also, the additional time will allow the Debtors to
address the unresolved contingencies, including negotiations with
potential claimants and effectuating a mechanism to maximize the
value of Debtors' assets.

A copy of the Debtors' Motion to extend is available at
https://bit.ly/35jEGRv from PacerMonitor.com.

A copy of the Court's Extension Order is available at
https://bit.ly/3fVdLgK from PacerMonitor.com

                              About Path Medical

Path Medical, LLC and Path Medical Center Holdings, Inc. filed
their voluntary petitions for Chapter 11 protection (Bankr. S.D.
Fla. Lead Case No. 21-18338) on August 28, 2021. Manual Fernandez,
chief executive officer, signed the petitions.  

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

Judge Scott M. Grossman oversees the case. Brett Lieberman, Esq.,
at Edelboim Lieberman Revah Oshinsky, PLLC represents the Debtors
as legal counsel.


PEDIATRIC ASSOCIATES: Moody's Assigns First Time 'B2' CFR
---------------------------------------------------------
Moody's Investors Service assigned first time ratings to Pediatric
Associates Holding Company, LLC, including a B2 Corporate Family
Rating, a B2-PD Probability of Default Rating, and B2 ratings to
the proposed first lien senior secured credit facilities. The
outlook is stable.

In connection with a cash equity investment from new sponsor TPG,
Pediatric Associates seeks to raise new credit facilities
consisting of a $100 million senior secured first lien revolver and
a $600 million senior secured first lien term loan. Proceeds from
the new debt will be used to refinance Pediatric Associates'
existing indebtedness and pay related fees and expenses. The B2
ratings assigned to the proposed first lien credit facilities
reflect their senior secured interest in substantially all assets
of the borrowers and absence of junior capital in the company's
proposed capital structure.

Assignments:

Issuer: Pediatric Associates Holding Company, LLC

Corporate Family Rating, Assigned B2

Probability of Default Rating, Assigned B2-PD

Senior Secured 1st Lien Revolving Credit Facility, Assigned B2
(LGD3)

Senior Secured 1st Lien Term Loan, Assigned B2 (LGD3)

Outlook Actions:

Issuer: Pediatric Associates Holding Company, LLC

Outlook, Assigned Stable

ESG factors are material to the ratings assignment. Moody's
considers Pediatric Associates to face social risks such as the
rising concerns around the access and affordability of healthcare
services. However, Moody's does not consider Pediatric Associates
to face the same level of social risk as many other healthcare
providers, like hospitals. Given its high percentage of revenue
generated from Managed Medicaid, Pediatric Associates is also
exposed to regulatory changes and state budget challenges. Among
governance considerations, the company is likely to employ high
financial leverage and active acquisition strategy to grow its
business.

RATINGS RATIONALE

The B2 CFR reflects the company's moderately high financial
leverage, with Moody's-adjusted debt/EBITDA around 4.5 times pro
forma for the proposed transaction. The rating is also constrained
by the company's modest scale and significant concentration in two
states, Florida and Texas. Further, Moody's believes Pediatric
Associates will continue to actively expand through acquisitions
that Moody's expects will be funded with a mix of excess cash and
additional financial debt. As a result, Moody's expects adjusted
debt/EBITDA will remain in a range of 4.0-5.0x over the next 12-18
months.

The rating is supported by Pediatric Associates' solid position in
the highly fragmented pediatric care market which offers solid
growth prospects and good profitability. Despite some exposure to
direct government reimbursement (about 50% of revenue is from
Managed Medicaid), the rating also incorporates commercial payor
diversification, predictable revenue from capitation contracts with
commercial payors, and a seasoned executive team.

Pediatric Associates will maintain good liquidity over the next
12-18 months, with no near-term debt maturities. Liquidity will be
supported by the new 5-year revolving credit facility that provides
for borrowings of $100 million. Moody's expects a modest draw ($10
million) on the revolving credit facility at close. This facility
has a springing First Lien Net Leverage Covenant of 7.0x when 35%
drawn. Moody's expects the company to make minimal draws on this
facility over the next 12 months. Alternative sources of liquidity
are limited as substantially all assets are pledged. There is no
financial covenant on the term loans.

In its stable outlook, Moody's expects that Pediatric Associates
will operate with a leverage between 4.0-5.0x over the next 12-18
months and will prudently manage its expansion and cash.

The proposed first lien term loan is not expected to contain
financial maintenance covenants while the proposed revolving credit
facility will contain a springing maximum first lien net leverage
ratio of 7.0x that will be tested when the revolver is more than
35% drawn at the end of the quarter. The new credit facilities are
expected to provide covenant flexibility that could adversely
impact creditors.

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

The ratings could be downgraded if Pediatric Associates' operating
performance deteriorates, liquidity weakens, or if the company
experiences material integration related disruptions. Additionally,
the ratings could be downgraded if Moody's expects debt/EBITDA to
be sustained above 5.5 times. Further, debt-funded shareholder
returns or other aggressive financial policies could also result in
a downgrade.

The ratings could be upgraded if Pediatric Associates demonstrates
a track record of positive free cash flow, and effectively manages
its growth with prudent financial policies. Increased scale and
diversification would also support an upgrade. Further, the ratings
could be upgraded if adjusted debt to EBITDA is sustained below 4.0
times.

Pediatric Associates Holding Company, LLC ("Pediatrics Associates")
is the largest pediatric practice management company in the highly
fragmented U.S. pediatric market. The company employs over 750
clinicians seeing over 3 million annual visits across 6 states (180
locations). Pediatric Associates offers primary and specialty care,
laboratory, diagnostic and care management services, as well as
24/7 telehealth access. Pediatric Associates reported revenue of
$492 million in the last twelve months ended September 30, 2021.

The principal methodology used in these ratings was Business and
Consumer Services published in November 2021.


PES HOLDINGS: Reaches Deal with Insurers Over 2019 Explosion
------------------------------------------------------------
Baretz+Brunelle announced that a settlement has been reached in
principle between Philadelphia Energy Solutions (PES) and its
insurers in a dispute over coverage for property damage sustained
during a 2019 explosion and fire at its refinery complex.  

The deal was reached during a nine-day trial in Delaware bankruptcy
court over PES Holdings LLC's claim that it was owed $301 million
from a group of insurers, which include Allianz Global Risks U.S.
Insurance Co., HDI Global Insurance Co. and Liberty Mutual
Insurance Co.

In exchange for a monetary payment by the insurers, PES will
release its property damage claim and resolve with finality the
coverage disputes that have been involved in the bankruptcy since
it began.  The dollar amount of the deal is not publicly available
at this time.  

Late last year, PES, the insurers, and a major creditor reached a
separate settlement over business interruption insurance, with
roughly $200 million going to a trust set up in the bankruptcy and
$70 million to a creditor that was also a plaintiff in the
insurance lawsuit.

PES is represented by Kenneth Frenchman of Cohen Ziffer Frenchman &
McKenna LLP.  

Marketing firm Baretz+Brunelle can be reached at:

         Courtney Hugo
         Baretz+Brunelle
         Tel: 781.439.5355
         E-mail: chugo@baretzbrunelle.com
         Web site: www.baretzbrunelle.com

                        About PES Holdings

Headquartered in Philadelphia, Pennsylvania, PES Holdings, LLC --
http://pes-companies.com/-- owns an oil refining complex.  The
Philadelphia Energy Solutions Refining Complex operates two
domestic refineries -- Girard Point and Point Breeze -- in South
Philadelphia.  The refinery processes approximately 335,000 barrels
of crude oil per day (42 U.S. gallons per barrel).  In addition to
producing unbranded gasoline (87, 89 and 93 octane), PES also
produces jet fuel, cleaner-burning diesel, petrochemicals,
liquefied petroleum gas and sulfur in the Northeast.  The company
offers a variety of diesels, including ultra-low-sulfur diesel,
non-road, heating oil, locomotive/marine and non-jet kerosene.  PES
employs over 1,000 people.  PES is owned by The Carlyle Group and a
subsidiary of Energy Transfer Partners, L.P.

PES Holdings and eight of its subsidiaries sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. D. Del. Lead Case No.
18-10122) on Jan. 21, 2018. In the petition signed by Gregory G.
Gatta, manager, PES estimated assets and liabilities of $1 billion
to $10 billion.

The Hon. Kevin Gross is the case judge.

The Debtors hired Kirkland & Ellis LLP and Kirkland & Ellis
International LLP as their bankruptcy counsel; Pachulski Stang
Ziehl & Jones LLP as local bankruptcy counsel; PJT Partners LP as
financial advisor; Alvarez & Marsal North America, LLC as
restructuring advisor; and Rust Consulting/Omni Bankruptcy as
claims and noticing agent.

In addition, debtor North Yard GP, LLC, tapped Proskauer Rose LLP
as its conflicts counsel, and Bielli & Klauder, LLC, as co-counsel.
Debtor Philadelphia Energy Solutions Refining and Marketing LLC
tapped Chipman Brown Cicero & Cole, LLP as Delaware counsel, and
Curtis, Mallet-Prevost, Colt & Mosle LLP as its conflicts counsel.


PETROTEQ ENERGY: Appoints Two Directors; Interim CEO, CFO Named
---------------------------------------------------------------
Petroteq Energy Inc. appointed Michael Hopkinson and Robert Chenery
‎as members of its board of directors, Vladimir Podlipsky as its
interim chief executive officer, and Michael Hopkinson as its chief
financial officer.

R G Bailey has retired as the interim chief executive officer and a
director of the company and will remain as a valuable resource to
the company as a consultant providing his expertise in the oil and
gas industry.  In addition, Ron Cook has resigned as the chief
financial officer of the company and will remain with the company
as an employee or consultant assisting with accounting and
financial reporting.

Petroteq continues to work with the TSX Venture Exchange on a
reinstatement of trading and will update the market as ‎things
progress.  The company is optimistic it is getting closer to a
resolution of outstanding questions and a reinstatement of
trading.

                     About Petroteq Energy Inc.

Petroteq Energy Inc. -- www.Petroteq.energy -- is a clean
technology company focused on the development, implementation and
licensing of a patented, environmentally safe and sustainable
technology for the extraction and reclamation of heavy oil and
bitumen from oil sands and mineable oil deposits.  Petroteq is
currently focused on developing its oil sands resources at Asphalt
Ridge and upgrading production capacity at its heavy oil extraction
facility located near Vernal, Utah.

Petroteq Energy reported a net loss and comprehensive loss of $9.47
million for the year ended Aug. 31, 2021, compared to a net loss
and comprehensive loss of $12.38 million for the year ended Aug.
31, 2020.  As of Nov. 30, 2021, the Company had $79.79 million in
total assets, $10.67 million in total liabilities, and $69.12
million in total shareholders' equity.

Vancouver, British Columbia, Canada-based Hay & Watson, the
Company's auditor since 2012, issued a "going concern"
qualification in its report dated Dec. 14, 2021, citing that the
Company has had recurring losses from operations and has a net
capital deficiency, which raises substantial doubt about its
ability to continue as a going concern.


PLATINUM GROUP: To Sell US$6M Worth of Common Shares to Repay Loan
------------------------------------------------------------------
Platinum Group Metals Ltd. reports that it intends, subject to
regulatory approval, to sell 3,539,823 common shares of the Company
at price of US$1.695 each for gross proceeds of US$6.0 million to
existing major beneficial shareholder, Hosken Consolidated
Investments Limited (HCI).

The Company intends to use the net proceeds of the Private
Placement to repay in full the remaining US$3.0 million principal
balance of a senior secured facility with Sprott Private Resource
Lending II (Collector), LP and the other lenders party thereto, and
for general corporate and working capital purposes.  Closing of the
Private Placement is subject to the prior issuance of the Note
Repurchase Shares and customary closing conditions, including stock
exchange approvals.

On Jan. 20, 2022, the Company reported the execution of privately
negotiated agreements with the beneficial owners of US$20 million
of the Company's 6 7/8% Convertible Senior Subordinated Notes due
July 1, 2022 under which the Company will purchase and cancel the
Notes for consideration of 11,793,509 Common Shares of the Company,
plus accrued and unpaid interest which will be paid in cash.
Pricing of the Private Placement was set to be consistent with the
pricing for the purchase of the Notes.  The Private Placement will
allow HCI to return to a near 26% interest in the Company, which it
holds prior to the purchase and cancellation of the Notes.

The Company's President and CEO, Frank R. Hallam, stated "We
appreciate the support of our major shareholder HCI, allowing the
Company to make a final repayment of our debt.  The Company will be
debt free for the first time since 2015 and will be well positioned
to advance its objectives for the Waterberg Project in South
Africa".

Securities purchased pursuant to the Private Placement may not be
traded for a period of four months plus one day from the closing of
the Private Placement.  The securities have not been, and will not
be, registered under the United States Securities Act of 1933 (the
"Act"), as amended, and may not be offered or sold within the
United States or to, or for the account or benefit of, U.S. persons
absent registration or an applicable exemption from the
registration requirements of such Act.

HCI is a "related party" of the Company (as defined by Multilateral
Instrument 61-101 - Protection of Minority Securityholders in
Special Transactions ("MI 61-101")) and the Company intends to rely
on the exemptions from both the formal valuation requirement and
the minority shareholder approval requirement under sections 5.5(a)
and 5.7(1)(a), respectively, of MI 61-101, on the basis that
neither the fair market value of the subject matter of, nor the
fair market value of the consideration for, the transaction,
insofar as it involves HCI, exceeds 25 per cent of the Company's
market capitalization calculated in accordance with MI 61-101.  The
Company will not have filed a material change report more than 21
days before the expected closing date of the above transactions as
it has negotiated the above transactions on an expedited basis.

The Company will rely on the exemption for "Eligible Interlisted
Issuers" under Section 602.1 of the TSX Company Manual in
connection with the listing of the common shares on the Toronto
Stock Exchange ("TSX") under the Private Placement.

                    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.


PRO-DEMOLITION INC: Files Emergency Bid to Use Cash Collateral
--------------------------------------------------------------
Pro-Demolition, Inc. asks the U.S. Bankruptcy Court for the Middle
District of Florida, Orlando Division for authority to use cash
collateral nunc pro tunc to petition date.

The Debtor requires the use of cash collateral to fund ordinary
business operations and necessary expenses in accordance with the
cash budget.

The cash collateral the Debtor seeks to use is comprised of cash on
hand and funds to be received during normal operations which may be
encumbered by liens of secured creditor, the Small Business
Administration. As of the Petition Date, Debtor's cash on hand was
approximately $2,142.

The Debtor will require the use of approximately $105,145 of cash
collateral to continue to operate its business for the next four
weeks, and, depending on the circumstances, a greater or lesser
amount will be required each comparable period thereafter.

The Debtor explains its request to access cash collateral must be
considered on an expedited basis because its business operations
and reorganization efforts will suffer immediate and irreparable
harm if it is not permitted to use cash collateral.

The Debtor requests a hearing date on or before February 2, 2022,
as it is in constant need to pay their operating expenses to ensure
their respective businesses generate the maximum amount of
potential revenue and to ensure they meet the next payroll
obligation.

As adequate protection for the use of cash collateral, the Debtor
proposes to grant the SBA a replacement lien on its post-petition
cash collateral to the same extent, priority and validity as its
pre-petition lien. The Debtor will also maintain all liability and
property insurance and will not pay any insider compensation if
ordinary course non-insider expenses have not been paid.

A copy of the motion is available at https://bit.ly/3s3OR4c from
PacerMonitor.com.

                    About Pro-Demolition, Inc.

Pro-Demolition, Inc. is a demolition company doing business since
1999. The Debtor engages in building structure demolition, land
clearing, tree removal, and excavation, for residential and
commercial properties.  The Debtor sought protection under Chapter
11 of the U.S. Bankruptcy Code (Bankr. M. D. Fla. Case No.
22-00267) on January 26, 2022. In the petition signed by Mickey
Grosman, president, the Debtor disclosed up to $10 million in both
assets and liabilities.

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



Q BIOMED: YA II PN Converts $527,500 Debenture Into Equity
----------------------------------------------------------
Q BioMed Inc., on Jan. 21, 2022, entered into a Conversion
Agreement with YA II PN, Ltd., the purchaser of $500,000 of
convertible notes that the Company sold pursuant to a Securities
Purchase Agreement, dated Feb. 12. 2021.  Pursuant to the
Conversion Agreement, YA PN II, Ltd. agreed to convert its
outstanding debenture from the Securities Purchase Agreement,
including accrued and unpaid interest, into shares of the Company's
common stock at a price of $0.50 per share.

YA II PN, Ltd. converted its debenture totaling $527,500 into
1,055,000 shares of the Company's common stock.  Upon conversion,
the Company obligations under the Securities Purchase Agreement
were deemed to be satisfied and paid in full.

                        About Q BioMed Inc.

Q BioMed Inc. -- http://www.QBioMed.com-- is a biotech
acceleration and commercial stage company. The Company is focused
on licensing and acquiring undervalued biomedical assets in the
healthcare sector. Q BioMed is dedicated to providing these target
assets the strategic resources, developmental support, and
expansion capital needed to ensure they meet their developmental
potential, enabling them to provide products to patients in need.

Q Biomed reported a net loss of $13.49 million for the year ended
Nov. 30, 2020, compared to a net loss of $10.28 million for the
year ended Nov. 30, 2019.  As of Aug. 31, 2021, the Company had
$601,556 in total assets, $3.60 million in total liabilities, and a
total stockholders' deficit of $3 million.

New York, NY-based Marcum LLP, the Company's auditor since 2015,
issued a "going concern" qualification in its report dated March 1,
2021, citing that the Company has a significant working capital
deficiency, has incurred significant losses and needs to raise
additional funds to meet its obligations and sustain its
operations.  These conditions raise substantial doubt about the
Company's ability to continue as a going concern.


QHC FACILITIES: Wins Cash Collateral Access
-------------------------------------------
The U.S. Bankruptcy Court for the Southern District of Iowa, has
authorized QHC Facilities and affiliates to use cash collateral on
an interim basis in accordance with the budget, with a 15%
variance.

As adequate protection for the Debtor's use of cash collateral, the
senior secured lender, Lincoln Savings Bank will receive a validly
perfected first priority lien on a security interest in the
Debtors' post−petition Cash Collateral.

Additionally, the Debtor is directed to make the adequate
protection payment.

A copy of the order is available at https://bit.ly/3o8uL7S from
PacerMonitor.com.

                      About QHC Facilities

Clive, Iowa-based QHC Facilities, LLC operates eight skilled
nursing facilities. The facilities include Crestview Acres in
Marion as well as in Tama, Madison, Humboldt, Jackson, Webster and
Polk counties and two assisted living centers. Collectively, the
facilities have a maximum capacity of more than 700 residents. The
company employs roughly 300 full-time and part-time workers.

QHC Facilities and its affiliates filed petitions for Chapter 11
protection (Bankr. S.D. Iowa Lead Case No. 21-01643) on Dec. 29,
2021. The affiliates are QHC Management LLC, QHC Mitchellville LLC,
QHC Crestridge LLC, QHC Humboldt North LLC, QHC Winterset North
LLC, QHC Madison Square LLC, QHC Humboldt South LLC, QHC Villa
Cottages LLC, QHC Fort Dodge Villa LLC, and QHC Crestview Acres
Inc.

QHC Facilities reported $1 million in assets and $26.3 million in
liabilities as of the bankruptcy filing.

Judge Anita L. Shodeen oversees the cases.

Jeffrey D. Goetz, Esq., and Krystal R. Mikkilineni, Esq., at
Bradshaw Fowler Proctor & Fairgrave, PC are the Debtors' bankruptcy
attorneys. Newmark Real Estate of Dallas, LLC and Gibbins Advisors,
LLC serve as the Debtors' investment banker and restructuring
advisor, respectively.



QUOTIENT LTD: Registers 640K Ordinary Shares
--------------------------------------------
Quotient Limited filed a Form S-8 registration statement with the
Securities and Exchange Commission for the purpose of registering
640,000 ordinary shares of no par value of the Company that may be
issued upon the vesting of the following awards to its newly hired
chief manufacturing operations officer: up to (i) 290,000
performance-based restricted share units (PSUs) that will vest on
the third anniversary of the grant date up to a maximum of 150% of
the target fair market value of the PSUs, based on the level of
achievement of specific performance criteria; (ii) 175,000
restricted share units that will vest pro rata in three annual
installments beginning on the first anniversary of the grant date;
and (iii) 175,000 share options that will vest pro rata in three
annual installments beginning on the first anniversary of the grant
date.  

These awards were issued outside of the Company's 2014 Stock
Incentive Plan, were approved by the board of directors of the
Company and the Remuneration Committee of the Board and issued
pursuant to the inducement grant exception under Nasdaq Rule
5635(c)(4), as an inducement that is material to an employee's
entering into employment with the Company.

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

https://www.sec.gov/Archives/edgar/data/1596946/000119312522019919/d291087ds8.htm

                       About Quotient Limited

Penicuik, United Kingdom-based Quotient Limited is a
commercial-stage diagnostics company committed to reducing
healthcare costs and improving patient care through the provision
of innovative tests within established markets.  With an initial
focus on blood grouping and serological disease screening, Quotient
is developing its proprietary MosaiQTM technology platform to offer
a breadth of tests that is unmatched by existing commercially
available transfusion diagnostic instrument platforms.  The
Company's operations are based in Edinburgh, Scotland; Eysins,
Switzerland and Newtown, Pennsylvania.

Quotient Limited reported a net loss of $108.47 million for the
year ended March 31, 2021, a net loss of $102.77 million for the
year ended March 31, 2020, and a net loss of $105.38 million for
the year ended March 31, 2019.  As of Sept. 30, 2021, the Company
had $249.60 million in total assets, $334.92 million in total
liabilities, and a total shareholders' deficit of $85.33
million.


RECON MEDICAL: Unsecureds' Recovery Lowered to 4% in Plan
---------------------------------------------------------
Recon Medical, LLC, submitted an Amended Chapter 11 Plan of
Reorganization dated Jan. 25, 2022.

Recon Medical, LLC is a Nevada limited liability company that was
organized on December 1, 2015, and has a principal place of
business in Redding, California. The Debtor's current sole manager
is Derek Parsons. The Debtor is a retailer of lightweight medical
devices and supplies. The Debtor also previously sold various
versions of a tourniquet and a case, however, it is now prohibited
from selling those items.

      Post-Petition Proceedings with Composite Resources

On September 30, 2021, the Bankruptcy Court entered an order, which
allowed Composite to proceed in District Court with the Composite
Litigation, but only to the extent that Composite sought a
permanent injunction therein against the Debtor for any alleged
post-petition patent infringement. All other claims and related
damages asserted by Composite in the Litigation remained stayed and
are subject to the normal claims process in the Chapter 11 Case. On
November 15, 2021, Composite filed its general unsecured proof of
claim in the Debtor's Chapter 11 Case, asserting a monetary claim
in the amount of $3,610,559.28.

A jury trial was held in the Composite Litigation starting on
November 30, 2021, and a Jury Verdict was entered in favor of
Composite on December 2, 2021, which found that Composite had
proven by a preponderance of the evidence that Recon's tourniquets
infringed on Composite's patents. On December 6, 2021, the District
Court entered a Judgment in favor of Composite and against Recon
pursuant to the jury's verdict.

On January 6, 2022, the District Court entered a Permanent
Injunction Order (the "Composite Injunction"), which required that
the Debtor, and its past, present, or future officers, agents,
affiliates, vendors, suppliers, consultants, advisors,
distributors, sales representatives, licensees, servants,
employees, confederates, attorneys, manufacturers, successors,
assigns, and any persons acting in concert or participation with
any of them are permanently enjoined and restrained as follows: (1)
they shall not use, promote, advertise, market, monetize, sell,
offer for sale, distribute, transfer, manufacture, have made, take
a license or assignment in, or license or offer for license its Gen
1, Gen 2, Gen 3, or Gen 4 products, regardless of name or
designation used in connection with such tourniquets or products;
(2) they shall immediately and permanently remove its Gen 1, Gen 2,
Gen 3, and Gen 4 products, regardless of name or designation used
in connection with such tourniquets or products, from any and all
websites and online marketplaces; and (3) they are enjoined from
importing Gen 1, Gen 2, Gen 3, and Gen 4 tourniquets into the
United States, regardless of name or designation used in connection
with such tourniquets or products.

          Debtor's Issues with Eleven10

Eleven10, LLC is a medical supplier located in Westlake, Ohio that
created and marketed a tourniquet carrying case, which it claims is
unique and with distinctive trade dress (the "Eleven 10 Case"). On
November 19, 2021, Eleven 10 filed a Complaint in the U.S. District
Court for the Northern District of Ohio, Eastern Division, as Case
No. 1:21-cv-2211, wherein it asserted that the Debtor was selling a
tourniquet case that copies the Eleven 10 case and its distinct
trade dress, and thus asserted claims to stop what it claimed was
Recon's trade dress infringement. Eleven 10 was unaware of the
pendency of the Debtor's Chapter 11 Case at the time it filed its
lawsuit against Recon, and after receiving a communication from the
Debtor's counsel, filed a notice of voluntary dismissal of the
case, but without prejudice to it being refiled.

The Debtor only very recently started selling the allegedly
offending tourniquet carrying case, and only sold a small number of
them. Accordingly, the Debtor and Eleven 10 thereafter conferred
regarding the matters raised in the Eleven 10 Case and agreed to
resolve those matters pursuant to a Settlement Agreement (the
"Eleven 10 Settlement"). The Eleven 10 Settlement generally
provides that Recon will cease and desist from all further sales of
the allegedly infringing tourniquet cases. As a result, this Plan
and accompanying projections also assume that the Debtor will not
be selling any of the allegedly offering tourniquet cases as well.

The Plan Proponent's financial projections show that the Debtor
will have projected disposable income of a total of $25,000, in the
aggregate, over the next 3 years.

The final Plan payment is expected to be paid by May 2025, assuming
the Plan is confirmed and goes effective by April 2022.

This Plan of Reorganization proposes to pay creditors of Recon
Medical, LLC from cash on hand, cash flow from operations, and
potential litigation recoveries, as needed.

Non-priority general unsecured creditors holding Allowed claims
will receive distributions, which the proponent of this Plan has
valued at approximately $0.04 cents on the dollar based on the best
estimates available to date. This projected dividend assumed an
estimated $3.8 million of Allowed general unsecured claims, and a
$162,700 total distribution to that class. This Plan also provides
for the payment in full of Allowed administrative and priority
claims.

Class 4 consists of Non-Priority General Unsecured Creditors. Each
holder of an Allowed general unsecured, non-priority claim shall
receive its pro rata share of the aggregate sum of at least
$162,700, or such greater sum as the Court may require at the
confirmation hearing on the Plan, and payable as follows: (a) by no
later than the 15th day of the month that is 3 months after the
Effective Date, the sum of $100,000; (b) by no later than the 15th
day of the months that are 18 and 36 months after the Effective
Date, the sum of $31,350 each. Class 4 is impaired and thus is
entitled to vote on the Plan.

The Plan will be funded through cash on hand in bank, anticipated
refunds from professional fee retainers, and cash flow generated
from continued operations of the business during the Plan's term.
The Debtor will fully comply with all terms and conditions of: (a)
the Composite Injunction, including without limitation, not selling
any of the allegedly offending tourniquets; and (b) the Eleven 10
Settlement, including without limitation, not selling any of the
allegedly offending cases with Eleven 10's trade dress.

A full-text copy of the Amended Plan of Reorganization dated Jan.
25, 2022, is available at https://bit.ly/34jXJdJ from
PacerMonitor.com at no charge.

Attorneys for the Debtor:

     Zachariah Larson, Esq.
     Matthew C. Zirzow, Esq.
     Larson & Zirzow, LLC
     850 E. Bonneville Ave.
     Las Vegas, NV 89101
     Telephone: (702) 382-1170
     Facsimile: (702) 382-1169
     Email: zlarson@lzlawnv.com
             mzirzow@lzlawnv.com

                        About Recon Medical

Recon Medical, LLC -- https://reconmedical.com/ -- is a retailer of
lightweight medical devices and supplies, including Gen 4
Tourniquet, Bleed KitsTM, WoundClotTM soluble hemostatic gauze, and
various related supplies. Its business is mainly comprised of
online sales through its website, and on its Amazon.com
"storefront."  Recon Medical was formed on Dec. 1, 2015, and is
managed by Derek Parsons and John Rood.  It is headquartered at
1872 Buenaventura Blvd., Unit 1, Redding, Calif.

Recon Medical filed a petition for Chapter 11 protection (Bankr. D.
Nev. Case No. 21-14382) on Sept. 3, 2021, listing as much as
$500,000 in both assets and liabilities.  Derek Parsons, chief
executive officer, signed the petition.

Judge Natalie M. Cox oversees the case.

The Debtor tapped Larson and Zirzow, LLC as bankruptcy counsel and
Denko & Bustamante, LLP and the Law Offices of Perry R. Clark as
special counsel.


RINCHEM CO: S&P Assigns 'B-' ICR on Acquisition by Stonepeak
------------------------------------------------------------
S&P Global Ratings assigned its 'B-' issuer credit rating to
Rinchem Co. LLC, a third-party logistics provider primarily to the
semiconductor industry.

S&P also assigned its 'B-' issue-level rating and '3' recovery
rating (rounded estimate: 55%) to the proposed first-lien credit
facility.

The stable outlook reflects S&P's expectation that credit metrics
will remain commensurate with the rating over the next year, with
debt to EBITDA of around 6x in 2022.

Stonepeak Infrastructure Partners has entered into an agreement to
acquire Rinchem.

The company will finance the transaction with a $35 million
revolving credit facility (undrawn at close) and a $300 million
term loan, as well as an equity contribution from Stonepeak.

S&P views Rinchem as a small, specialized participant in the large
and fragmented third-party logistics industry.

Rinchem provides warehousing and transportation services primarily
for chemicals and gasses used in the semiconductor manufacturing
process. The company also provides services to customers in the
health care industry. These materials often require specialized
handling and must be stored at specific temperatures. In some
cases, they also must be transported over long distances from
chemical plants to microchip manufacturing plants. Rinchem's
facilities are specifically designed to store these materials, and
the company's employees require specific training to handle them.
S&P said, "We believe these factors provide higher barriers to
entry compared to less specialized warehousing and forwarding
providers. Nonetheless, we also believe this specialization could
lead to higher labor costs than peers due to more stringent
training requirements and increased competition for warehouse
workers. Overall, we forecast our adjusted EBITDA margins to remain
mostly flat through 2023 at around 20%, with higher expenses
partially offsetting higher-margin new business."

S&P said, "The company is largely asset light and leases most of
its real estate. It owns a relatively small truck and trailer
fleet, but we view these assets as servicing the company's
logistics customers and supplementing its freight forwarding
operations, rather than providing truck transportation to the
broader market. This strategy reduces the company's capital
spending requirements. However, it also exposes the company to
higher real estate lease costs over time. Our credit metrics
include adjustments to reflect our expectation that the company
will require increased lease obligations as it opens new facilities
to support higher volumes and new customers."

S&P expects Rinchem will benefit from growth in the broader
semiconductor industry.

Semiconductor manufacturers should continue to benefit over the
next year from high demand, as well as from ongoing investment in
next-generation cellular networks and data centers. Higher
production levels should result in higher chemical volumes for
Rinchem. Moreover, as semiconductor designs and manufacturing
processes become more complex, the amount of chemicals used in
production increases, which also benefits Rinchem. S&P also
believes that semiconductor manufacturers will continue to invest
in domestic production capabilities. While construction of some
facilities will take several years, the company's operating
performance should benefit somewhat from expansion projects already
underway. Therefore, S&P expects revenue will grow in the low-teens
percent area in 2022 and 2023.

S&P assesses Rinchem's customer and end-market concentration as
high.

Given Rinchem's focus on the transportation and storage of
specialty chemicals, the company has significant revenue
concentration on an end-market and customer basis. It derives about
75% of its revenues from the semiconductor end-market and has
significant revenue concentration with its largest customer, which
is much higher than rated peers. Although the company has reported
low customer attrition and a track record of growing business with
new and existing customers, S&P believes this exposure presents
risk to operating performance should a customer choose to insource
a portion of its business with Rinchem or change logistics
providers.

S&P said, "Our outlook on Rinchem is stable. We believe demand for
the company's supply chain services will benefit from continued
strong semiconductor demand and increased domestic production
levels over the next 12-18 months. We expect credit metrics will
remain commensurate with the rating in 2022, after weakening from
historical levels following the proposed transaction. We forecast
debt to EBITDA will improve to the low-5x area in 2023 from about
6x in 2022, while funds from operations (FFO) to debt will improve
to about 12% in 2023 from about 10% in 2022."

S&P could lower its ratings on Rinchem over the next 12 months if
it believes the company's capital structure will not be sustainable
over the longer term. This could occur if:

-- The company experiences the loss of or decrease in business
from a key customer from insourcing or increased competition;

-- Weaker demand or supply chain disruptions lead to lower
semiconductor manufacturing levels; or

-- The company aggressively pursues large debt-financed
acquisitions or shareholder distributions.

S&P could raise its ratings over the next 12 months if the
company's debt to EBITDA falls below 5x and FFO to debt increases
above 12% on a sustained basis, and it believed the company was
committed to maintaining these ratios. This could occur if:

-- Contribution from new contracts occurs more quickly than S&P
currently expects, leading to stronger operating performance; or

-- Greater-than-expected improvements in operating efficiency
result in stronger profitability.

-- S&P could also raise its rating if the company materially
improves its customer and/or end-market concentration.

ESG credit indicators: E-2 S-2 G-3

S&P said, "Governance factors are a moderately negative influence
on our credit rating analysis of Rinchem. We view
financial-sponsor-owned companies with highly leveraged financial
risk profiles as demonstrating corporate decision-making that
prioritizes the controlling owners' interests, typically with
finite holding periods and a focus on maximizing shareholder
returns."



RINCHEM COMPANY: Moody's Assigns B3 CFR Amid Stonepeak Transaction
------------------------------------------------------------------
Moody's Investors Service has assigned a B3 Corporate Family
Rating, a B3-PD Probability of Default to Rinchem Company, LLC and
B3 rating to the company's proposed senior secured first lien
credit facility including a $35 million revolving credit facility
and a $300 million term loan. Proceeds from the term loan issuance
will be used, together with equity investment, to fund the
acquisition of Rinchem by Stonepeak. The outlook is stable.

The ratings are subject to review of the final credit agreements.

"Rinchem's B3 CFR reflects its small business scale, concentrated
customers base, elevated debt leverage and significant capital
spending that will limit its financial flexibility in the next two
to three years. However, the strong demand from semiconductor
sector will support its long term growth and strengthen its
earnings over time. The company can potentially improve its rating
should it continue to grow its business scale, diversity and
earnings by investing in new capacity to cater for the growing
chips production without weakening its credit metrics," said Jiming
Zou, Moody's lead analyst on Rinchem.

Assignments:

Issuer: Rinchem Company, LLC

Corporate Family Rating, Assigned B3

Probability of Default Rating, Assigned B3-PD

Senior Secured Sr Sec First Lien Term Loan B, Assigned B3 (LGD4)

Senior Secured Sr Sec First Lien Revolving Credit Facility,
Assigned B3 (LGD4)

Outlook Actions:

Issuer: Rinchem Company, LLC

Outlook, Assigned Stable

RATINGS RATIONALE

Rinchem's B3 CFR is constrained by its small business scale,
concentrated customers base and large capital expenditure in the
coming years. Its business profile compared weak to other B-rated
issuers due to a small revenues base of about $280 million in 2021,
about 75% sales exposure to top 10 customers and narrow business
focus on specialty chemicals' supply chain solutions. As the
company is quickly expanding its operations, warehouse capacity and
scope of services, its ability to manage business risks, including
relationships with its customers, suppliers, labor force,
compliance with health, safety and environmental regulations, on a
much larger scale remains to be seen. While the company has a track
record serving blue-chip customers with complex logistical
requirements, Moody's believe other large logistics companies with
established networks and strong financial flexibility could
intensify business competition in this niche market segment.

The rating also factors in Moody's expectation of Rinchem's limited
financial flexibility in the next two to three years given the
company's significant capital expenditure, working capital needs
and deferred purchase price payments. These cash outlays leave
little free cash flow for unexpected business needs. Moody's view
Rinchem's significant investment in future warehousing and
transportation capacity as largely committed, as it has entered
into service contracts with customers which are building new
facilities. Sales and earnings from Rinchem's growth projects will
gradually materialize, as it takes two to three years for its
semiconductor customers to complete new fabs and ramp up chips
production from 2024 on.

At the same time, Rinchem's rating is supported by its experienced
management team, long-term contracts with blue-chip customers, and
strong growth in supply chain solutions to semiconductor
manufacturers. Its sales growth has outpaced the market in the last
several years, thanks to its customized logistics solutions and
entrenched relations with its major customer in the semiconductor
industry. Management has proven its ability to win customer trust
by completing complex logistics services and adding more services
over time, which in turn strengthen customer stickiness and
profitability.

Moody's expect continued strong business growth at Rinchem, as
major semiconductor manufacturers including Intel, Samsung and TSMC
are investing heavily in fabs in the US due to strong chip demand,
supply chain security, federal incentives and geopolitical
considerations. The increasing number of process steps in the
state-of-the-art chip production also raises the amount of
chemicals used and the complexity in supply chain. Rinchem has
recently won new multiyear service contracts from major
semiconductor manufacturers, which support sales visibility.
Moody's also expect the company to maintain sound profit margins
thanks to the increasing utilization of its existing logistics
networks due to the growing semiconductor production. Furthermore,
Rinchem has a track record of raising rates to offset cost
inflation, supporting profit margins.

Moody's expect Rinchem's debt leverage will remain in the range of
5x to 6x in the next two to three years, similar to the initial
leverage at the closing of the transaction. The company will
generate meaningful free cash flow, after semiconductor
manufacturers ramp up their chip production. However, management
will continue to expand its logistics networks for economies of
scale and continue to grow into adjacencies such as pharmaceutical
and specialty gas distributions. Both internal cash flow and
external financing will be used support its growth strategy under
its private equity ownership.

Rinchem's adequate liquidity profile reflects its available cash on
hand at the closing of the transaction, $35 million undrawn
revolving credit facility and Moody's expectation that management
will carefully manage capital expenditure to safeguard liquidity.
The company's cash outlays also include about $27 million in a
deferred purchase price payment to be made between 2022 and 2024.
The $35 million revolving credit facility is sufficient to cover
business contingencies, as Rinchem only manages the supply chain
without taking the ownership of inventory. The revolver has a
springing financial covenant— a maximum First Lien Leverage Ratio
with a 40% cushion, which will be tested if the outstanding amount
exceeds the greater of $14 million and 40% of the revolver's
principal.

Rinchem's proposed $300 million first lien term loan and $35
million revolving credit facility are rated B3, in line with the
CFR, given their predominance in the debt capital structure. The
term loan and revolving credit facility share the same collateral
and are secured by the first priority lien on substantially all the
assets of the borrowers and guarantors, excluding the assets
outside of the US.

The stable outlook reflects Moody's expectation that Rinchem will
maintain its credit quality in line with the rating requirements in
the next 12-18 months, as the strong demand for specialty logistics
solutions from semiconductor manufacturers mitigate the risk of its
large capital spending.

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

Moody's could upgrade the rating, if the company successfully
implements its investment strategy, grows its business scale,
customers base and business diversity. A rating upgrade would also
require debt leverage consistently below 5 times, positive free
cash flow generation, and a track record of managing business risks
at a much larger scale.

Moody's could downgrade the rating, if the company fails to grow
its earnings or increases its financial leverage to accelerate
growth. Debt leverage above 6 times, negative free cash flow, or a
deterioration in liquidity would also result in a downgrade.

ESG CONSIDERATION

Rinchem's ratings incorporate environmental, social and governance
considerations. The company is exposed to health, safety and
environmental risks when handing hazardous chemicals in its
warehouses and during transportation. Governance risks are
above-average due to the risks associated with private equity
ownership, limited financial disclosure requirements as a private
company and aggressive financial policies compared to most public
companies.

Rinchem is a specialized supply chain solutions provider to
semiconductor manufacturing, pharmaceuticals and biotechnology. It
warehouses and transports high-value, high purity chemicals and
specialty gases for the complex semiconductor manufacturing
process. The company is owned by Stonepeak and management team.

The principal methodology used in these ratings was Chemical
Industry published in March 2019.


RIVERFRONT CRUISE: Unsecured Creditors to Recover 5% in Plan
------------------------------------------------------------
Riverfront Cruise and Anticipation Yacht Charters, LLC, submitted a
Third Amended Plan of Reorganization for Small Business.

The Debtor and investor, Society 8 Management Group and its entity
Lumax, LLC, are creating Riverfront Cafe Management, LLC.  The
Operating Agreement of Riverfront Café, provides that the Debtor
owns 20% of Riverfront Café and Lumax owns 80%. Distributions
under the Operating Agreement are 20% to Debtor and 80% to Lumax.
The lease for the restaurant will be assumed and assigned to River
Café. The direct restaurant operating expenses, including the
payments due under the lease, shall be maintained by the investor
Society 8 Management Group through its entity Lumax.

The investor is also injecting $400,000 in the form of a capital
contribution to pay the full reinstatement of the lease at
confirmation and related expenses and this will not result in
expenditure by the Debtor. The Debtor projects annual revenue of
$126,786.80. This projected revenue is based on the estimated
restaurant operations revenue on an average over 5 years. Society 8
Management Group has been in the restaurant operations industry for
over 20 years and has operated other highly successful restaurant
operations including Sistrunk Marketplace, Wild Thyme at the
Atlantic Hotel and Park and Ocean Restaurant with each of these
restaurant operations being highly successful even after the
post-COVID pandemic.

Debtor will continue to pursue other water bus services and related
events. Debtor will continue to pursue other water bus services and
related events. River Café will provide, through the Operating
Agreement, payment of $2,000 per month beginning 30 days after the
confirmation order is entered to fund the plan up to $100,000 which
will be treated as a draw from the Debtor's annual distributions.

This Plan of Reorganization proposes to pay creditors of Riverfront
Cruise and Anticipation Yacht Charters, LLC from current and future
income from the operation of the business and an inclusion of
capital for restaurant operators by investor.

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 (5%). This Plan also
provides for the payment of administrative and priority claims.

Class 2(c) consists of City of Fort Lauderdale Claim. This creditor
is a landlord under the Lease Agreement for the lease of the
commercial real property located at 301 SW 3rd Avenue, Fort
Lauderdale, FL 33112. The Debtor, through its investor Society 8
Hospitality Group, has made the post-petition payments to the
credit in the amount of $27,137.50. Thus, the amount outstanding at
confirmation along with payment of the February, 2022 rent is
$217,847.46.

Within 5 days upon entry of the confirmation order, the Debtor
shall make payment to this creditor in the amount of $217,847.46,
and the Debtor shall be deemed current as of February, 2022. The
lease shall be assumed and assigned at confirmation. All future
lease payments and liabilities under the lease shall be funded by
the investor Society 8 Hospitality Group, via Lumax. In addition,
the investor will fund all restaurant operations. Debtor shall
retain a 20% interest in the restaurant operation.

Class 3 consists of Non-priority unsecured creditors. These
creditors will receive a distribution of 5% for a total of
$50,000.00 payable in 24 monthly payments of $2,083.33 per month
beginning in month 37 after entry of the confirmation order.

A full-text copy of the Third Amended Plan of Reorganization dated
Jan. 25, 2022, is available at https://bit.ly/3IDt9uG from
PacerMonitor.com at no charge.

Counsel for the Debtor:

     Richard R. Robles, Esq.
     Rafael Quintero, Esq.
     Law Offices of Richard R. Robles, P.A.
     905 Brickell Bay Drive, Suite 228
     Miami, FL 33131
     Tel: (305) 755-9200
     Email. rrobles@roblespa.com
            lmartinez@roblespa.com

                    About Riverfront Cruise and
                    Anticipation Yacht Charters

Riverfront Cruise and Anticipation Yacht Charters, LLC, filed its
voluntary petition for relief under Chapter 11 of the Bankruptcy
Code (Bankr. S.D. Fla. Case No. 21-17382) on July 29, 2021.  James
Campbell, the Debtor's member, signed the petition.  In the
petition, the Debtor listed as much as $50,000 in assets and as
much as $10 million in liabilities.

Judge Peter D. Russin presides over the case.

Richard R. Robles, Esq., at the Law Offices of Richard R. Robles,
P.A., represents the Debtor as legal counsel.


S & N PROPERTY: March 24 Disclosure Statement Hearing Set
---------------------------------------------------------
Judge Thomas B. McNamara has entered an order within which March
24, 2022, at 1:30 p.m., in Courtroom E, United States Bankruptcy
Court for the District of Colorado, United States Custom House, 721
19th Street, Denver, Colorado is the hearing to consider the
adequacy of and to approve the Disclosure Statement filed by Debtor
S & N Property, L.L.C.

In addition, March 10, 2022 is fixed as the last day to file
objections to the Disclosure Statement.

A copy of the order dated Jan. 25, 2022, is available at
https://bit.ly/3KXUYjs from PacerMonitor.com at no charge.  

Attorney for the Debtor:

     Joshua B. Sheade, Esq.
     Stephen E. Berken, Esq.
     Sean M. Cloyes, Esq.
     BERKEN CLOYES, P.C.
     1159 Delaware St.
     Denver, Colorado 80204
     Tel: (303) 623-4357
     Fax: (303) 554-7853
     E-mail: joshua@berkencloyes.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 Aug. 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.


SCHULDNER LLC: Trustee Selling Duluth Property to Edwards for $97K
------------------------------------------------------------------
Steven B. Nosek, in his capacity as the Subchapter V Trustee of
Schuldner, LLC, asks the U.S. Bankruptcy Court for the District of
Minnesota to authorize the sale of the property located at 1116 N
7th Ave. E, in Duluth, Minnesota 55805, to Kathleen Edwards for
$97,000 cash.

A hearing on the Motion is set for Feb. 9, 2022, at 10:00 a.m.  The
Objection Deadline is Feb. 4, 2022.

The Debtor's business is to own and rent 15 properties located in
Duluth, MN.  At the present time, six of the properties are leased
and two of the six occupants are paying rent.  The balance of the
leased properties is not paying rent for various reasons asserted
by the tenants.  Certain of the unoccupied properties have been
and/or may be condemned by the City of Duluth Housing Department.

By Court Order dated Sept. 17, 2021, the Debtor was taken out of
possession and the Trustee was Ordered to assume the affairs of the
Debtor, conduct the Debtor’s business, propose a Plan and
generally comply with the requirements of the Debtor under the
applicable provisions of the Bankruptcy Code.   

The Trustee has retained a broker and listed all 15 properties for
sale.  Listing Agreements have been signed with Heirloom Realty,
LLC.  Heirloom has been authorized to be retained as the Broker for
the Debtor.  The Trustee, on behalf of the Debtor, has entered into
a Purchase Agreement for the sale of the property.  The property to
be sold was listed for a price of $129,900.  The proposed purchase
price for the property is $97,000 cash.  Therefore, the Trustee and
Broker feel this is an acceptable offer for the property.  Since
the listing, other than the proposed Purchaser, there has been very
little interest in anyone acquiring the property.  The building is
in very bad condition and is not habitable in its present
condition.  

There are no contingencies to the proposed sale other than the
Trustee obtaining approval from the Bankruptcy Court.  This is a
100% cash sale.  The Trustee believes that the sale price is fair,
reasonable and that the sale should be approved by the Court.   

The property is subject to a Mortgage in favor of Wilmington Trust
National Association, as Trustee for the Benefit of the Holders of
B2R Mortgage Trust 2016-1 Mortgage Pass Thru Certificates.  The
Trustee believes that the Creditor will consent to the proposed
sale.

Pursuant to Local Rule 9013-2(c), the Debtor states that should
testimony be necessary, the Debtor reserves the right to call
Steven B. Nosek, Trustee for the Debtor.

By the Motion, the Trustee, on behalf of the Debtor, requests the
Court enters an order approving the sale of the Debtor's property.

A copy of the Purchase Agreement is available at
https://tinyurl.com/4sawemj8 from PacerMonitor.com free of charge.

                      About Schuldner LLC

Schuldner LLC is a privately held company engaged in activities
related to real estate.  It owns 15 single-family rental homes in
Duluth, Minn., with a total appraised value of $1.8 million.

Schuldner filed for Chapter 11 protection (Bankr. D. Minn. Case
No.
18-43739) on Nov. 30, 2018.  In the petition signed by Carl L.
Green, president, the Debtor disclosed $1,806,000 in assets and
$1,035,000 in debt.  The Hon. Katherine A. Constantine is the case
judge.  The Debtor hired Joseph W. Dicker, P.A., as counsel.



SCHULDNER LLC: Trustee Selling Duluth Property to Fink for $150K
----------------------------------------------------------------
Steven B. Nosek, in his capacity as the Subchapter V Trustee of
Schuldner, LLC, asks the U.S. Bankruptcy Court for the District of
Minnesota to authorize the sale of the property located at 903 E
4th Street, in Duluth, Minnesota 55805, to Andrew Fink for $150,000
cash.

A hearing on the Motion is set for Feb. 9, 2022, at 10:00 a.m.  The
Objection Deadline is Feb. 4, 2022.

The Debtor's business is to own and rent 15 properties located in
Duluth, MN.  At the present time, six of the properties are leased
and two of the six occupants are paying rent.  The balance of the
leased properties is not paying rent for various reasons asserted
by the tenants.  Certain of the unoccupied properties have been
and/or may be condemned by the City of Duluth Housing Department.

By Court Order dated Sept. 17, 2021, the Debtor was taken out of
possession and the Trustee was Ordered to assume the affairs of the
Debtor, conduct the Debtor’s business, propose a Plan and
generally comply with the requirements of the Debtor under the
applicable provisions of the Bankruptcy Code.   

The Trustee has retained a broker and listed all 15 properties for
sale.  Listing Agreements have been signed with Heirloom Realty,
LLC.  Heirloom has been authorized to be retained as the Broker for
the Debtor.  The Trustee, on behalf of the Debtor, has entered into
a Purchase Agreement for the sale of the property.  The property to
be sold was listed for a price of $149,900.  The proposed purchase
price for the property is $150,000 cash.  The property has most of
the windows boarded up with plywood and has been frozen and
unoccupied for more than three years.  Therefore, the Trustee and
Broker feel this is an acceptable offer for the property.

There are no contingencies to the proposed sale other than the
Trustee obtaining approval from the Bankruptcy Court.  The
Purchaser has demonstrated that non-contingent financing is in
place and available.  The Purchaser has been pre-approved by his
lender subject to an appraisal by the lender or its agent.  The
Trustee believes that the sale price is fair, reasonable and that
the sale should be approved by the Court.  

The property is subject to a Mortgage in favor of Wilmington Trust
National Association, as Trustee for the Benefit of the Holders of
B2R Mortgage Trust 2016-1 Mortgage Pass Thru Certificates.  The
Trustee believes that the Creditor will consent to the proposed
sale.

Pursuant to Local Rule 9013-2(c), the Debtor states that should
testimony be necessary, the Debtor reserves the right to call
Steven B. Nosek, Trustee for the Debtor.

By the Motion, the Trustee, on behalf of the Debtor, requests the
Court enters an order approving the sale of the Debtor's property.

A copy of the Purchase Agreement is available at
https://tinyurl.com/2hz8r4sa from PacerMonitor.com free of charge.

                      About Schuldner LLC

Schuldner LLC is a privately held company engaged in activities
related to real estate.  It owns 15 single-family rental homes in
Duluth, Minn., with a total appraised value of $1.8 million.

Schuldner filed for Chapter 11 protection (Bankr. D. Minn. Case
No.
18-43739) on Nov. 30, 2018.  In the petition signed by Carl L.
Green, president, the Debtor disclosed $1,806,000 in assets and
$1,035,000 in debt.  The Hon. Katherine A. Constantine is the case
judge.  The Debtor hired Joseph W. Dicker, P.A., as counsel.



SCIENTIFIC GAMES: BlackRock Holds 10.6% of Class A Shares
---------------------------------------------------------
BlackRock, Inc. disclosed in an amended Schedule 13G filed with the
Securities and Exchange Commission that as of Dec. 31, 2021, it
beneficially owns 10,186,006 shares of Class A common stock of
Scientific Games Corporation, representing 10.6 percent of the
shares outstanding.  A full-text copy of the regulatory filing is
available for free at:

https://www.sec.gov/Archives/edgar/data/750004/000083423722000591/us80874p1093_012522.txt

                      About Scientific Games

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

Scientific Games reported a net loss of $548 million for the year
ended Dec. 31, 2020, a net loss of $118 million for the year ended
Dec. 31, 2019, and a net loss of $352 million for the year ended
Dec. 31, 2018.  As of Sept. 30, 2021, the Company had $7.85 billion
in total assets, $10.04 billion in total liabilities, and a total
stockholders' deficit of $2.19 billion.


SHARON BAPTIST: Seeks to Hire AR Law Partners as Legal Counsel
--------------------------------------------------------------
Sharon Baptist Church of Alexander seeks approval from the U.S.
Bankruptcy Court for the Eastern District of Arkansas to hire
Vanessa Cash Adams and AR Law Partners, PLLC, as its attorneys.

The firm will render these services:

     a) give Debtor legal advice with respect to its powers and
duties as Debtor in Possession of its organization and management
of the property; and

     b) prepare on behalf of Debtor, as Debtor in Possession, a
Petition, Schedules, Statement of Financial Affairs, any necessary
deficient schedules and other documents, applications, answers,
orders, reports, complaints, motions, etc., file such required
documents, and to appear before this Court and any other court in
reference thereto; and

     c) perform all other legal services for Debtor in Possession
that may be necessary to effectuate a reorganization of Debtor's
financial affairs.

AR Law Partners does not represent any interests adverse to the
Debtor,  or the estate in matters upon which they are to be
engaged, according to court filings.

The firm can be reached through:

     Vanessa Cash Adams, Esq.
     AR Law Partners, PLLC
     Plaza West Building
     415 N. McKinley Street, Suite 830
     Little Rock, AK 72205
     Tel: (501) 710.6500
     Fax: (501) 710.6336
     Email: vanessa@arlawpartners.com
            bk@arlawpartners.com

                   About Sharon Baptist Church of Alexander

Sharon Baptist Church of Alexander sought protection for relief
under Chapter 11 of the Bankruptcy Code (Bankr. E.D. Ark. Case No.
22-10128) on Jan. 14, 2022, listing $100,001 to $500,000 in assets
and $50,001 to $100,000 in liabilities. Vanessa Cash Adams, Esq. at
Ar Law Partners, PLLC serves as the Debtor's counsel.


SKY MEDIA: Seeks to Lease Miami Property to Lewit for $10K/Month
----------------------------------------------------------------
Sky Media Pay, Inc., asks the U.S. Bankruptcy Court for the
Southern District of Florida to authorize it to lease the real
property located at 200 Biscayne Boulevard Way, Suite 4801, in
Miami, Florida 33131, to Reem Lewit for $10,000 monthly for one
year.

The Debtor has been approved to retain Fortune International Realty
to either sell or lease four residential properties in Schedule B
of the petition, as follows: (i) 200 Biscayne Boulevard Way, Suite
4801, Miami FL 33131; (ii) 200 Biscayne Boulevard Way, Suite 4811,
Miami FL 33131; (iii) 200 Biscayne Boulevard Way, Suite 4704, Miami
FL 33131; and (iv) 200 Biscayne Boulevard Way, Suite 4712, Miami FL
33131.

The unit at 200 Biscayne Boulevard Way, Suite 4801, Miami FL 33131
has a potential lessee, having signed a contract to lease the unit
at $10,000 monthly for one year. The lessee agrees to pay the full
years rent of $120,000 before the move in date of March 1, 2022,
and $10,000 as a security deposit.

The lessee has a right to renew the lease 45 days before its
expiration and agrees to allow for continued showing of the
property for sale during the lease. The lease states that signing
can only be done upon approval of the Court.

The Debtor therefore asks the Court to

The basis of the emergency is that the lease, if approved was to be
signed on Jan. 20, 2022. There is room for a bit of a short
extension.  

A copy of the Contract to Lease is available at
https://tinyurl.com/2d2d3bxy from PacerMonitor.com free of charge.

                        About Sky Media Pay

Sky Media Pay, Inc. is the fee simple owner of four real
properties
in Miami, Fla., having a total current value of $2.52 million.

Sky Media Pay filed a voluntary petition for Chapter 11 protection
(Bankr. S.D. Fla. Case No. 21-20444) on Oct. 29, 2021, listing
$2,521,691 in total assets and $4,503,498 in total liabilities.
Paola Angulo, president, signed the petition.  

Judge Laurel M. Isicoff oversees the case.  

Roshawn Banks, Esq., at The All Law Center, PA, serves as the
Debtor's legal counsel.



SMARTNET CONSULTING: Johnson Offers $130K for Atlantic City Asset
-----------------------------------------------------------------
SmartNet Consulting, LLC, asks the U.S. Bankruptcy Court for the
District of New Jersey to authorize the sale of the real estate
located at 121 N. Maryland Avenue, in Atlantic City, New Jersey, to
Nakia Johnson for $130,000, pursuant to their Contract.

Bruce Hurdle, principal of the Debtor, certifies that prior to the
filing of the instant Bankruptcy Case, the Debtor was the owner of
the Real Property.  Prior to the filing of the instant Bankruptcy
Case, the Real Property was the subject of a foreclosure case and a
Sheriff's Sale had been scheduled.

The Real Property is a residential structure.  The Debtor acquired
ownership of the Real Property from Nakia Johnson and Jerahmi
Johnson on Aug. 30, 2018 in exchange for the payment of $54,000.

In order to finance the purchase, the Debtor borrowed $68,250 from
Angel Oak Prime Bridge, LLC.  The sellers remained in possession of
the Real Property as renters and the Debtor used the borrowed funds
to make improvements to the property.

The intent of both parties was that Nakia Johnson would re-purchase
the property from the Debtor once it had been fixed up, and in fact
in 2019 the Debtor and Nakia Johnson entered into a contract to
sell the Real Property back to Ms. Johnson -- but that deal fell
through because Ms. Johnson could not qualify for a mortgage.  At
that time the purchase price was to be in the range of $80,000 to
$85,000.

Ms. Johnson and the other occupants of the property continued to
reside at the property, though their payment of rent became
irregular / non-existent -- particularly during the period of
COVID-19 and related moratoria.  Despite the fact that it was Ms.
Johnson's failure to qualify for a mortgage that resulted in her
being unable to re-purchase the property she and the other
occupants still consider the property to be theirs and they not
been cooperative with showings of the property and they have been
downright hostile in most interactions in the last 18 months.

The Debtor listed the Real Property for sale on the open market in
October 2021 for $129,000.  To date the best offer received to
purchase the property has been from Nakia Johnson -- the former
owner and current occupant.

The salient terms of the proposed transaction are:

     a. Buyer: Nakia Johnson

     b. Purchase Price: $130,000

     c. Seller Credits: $7,800

     d. Condition of Property: Sold "as is, where is"

     e. Buyer Financing: FHA

     f. Additional Conditions: Contingent on Atlantic City
Homebuyer Grant

The Buyer has been approved for a mortgage and approved for the
Atlantic City Homebuyer Grant.  Closing is scheduled to take place
by Feb. 11, 2021.

Hurdle believes that the sale to the Buyer on the terms set forth
above represents the highest and best offer for the property.

The property is subject to the following liens:

     a. Real Estate Taxes: $2,718.30 (per POC #1)

     b. Angel Oak Prime Bridge, LLC Mortgage -- amount in dispute
-- creditor filed proof of claim for $127,700.96 based on
contractual amounts owed under loan docs.  The Debtor has filed
objection based on entry of foreclosure judgment and merger of
documents into foreclosure judgment.  It believes the amount owed
should be $109,801.55 as of commencement, plus per diem interest at
the applicable interest rate pursuant to NJ Court Rule.

The Real Property is subject to a "Mortgage, Assignment of Rents,
Security Agreement and Fixture Filing" in favor of Angel Oak Prime
Bridge, LLC (serviced by BSI Financial Services, Inc.) ("Secured
Creditor") recorded on Sept. 21, 2018, Instrument number
2018048893.  The Secured Creditor filed a proof of claim setting
forth an amount owed of $127,700.96.  Hurdle has filed a motion
objecting to the computation of that claim, and said motion is
returnable on Jan. 25, 2022. In the event that the Court does not
render a decision on Jan. 25, 2022, Hurdle still wishes to proceed
with the sale of the Real Property.  As such, he asks that the
Court approves the sale free and clear of the interests of Angel
Oak Prime Bridge, LLC with liens to attach to proceeds.

Hurdle proposes that after the payment of customary closing costs
and the satisfaction of outstanding real estate taxes all net
proceeds of the sale be placed into the attorney trust account of
McDowell Law, PC pending a resolution of the amount owed to the
Creditor.

The Contract for Sale envisions a closing date of Feb. 12, 2022 --
that cannot be accomplished without the matter being heard on
shortened time and a waiver of the automatic stay of the effective
of the Order.  The Debtor asks that the Court approves the sale of
the Real Property to on the terms and conditions set forth.

Objections, if any, must be filed no later than seven days before
the hearing date.

SmartNet Consulting, LLC sought Chapter 11 protection (Bankr.
D.N.J. Case No. 21-17990) on Oct. 13, 2021.



SOUTHERN CALIFORNIA: Hires Margulies Faith as Bankruptcy Counsel
----------------------------------------------------------------
Southern California Research, LLC seeks approval from the U.S.
Bankruptcy Court for the Central District of California to employ
Margulies Faith LLP as its general bankruptcy counsel.

The firm will render these services:

     (a) advise and counsel the Debtor regarding matters of
bankruptcy law;

     (b) represent the Debtor regarding its legal rights and
responsibilities under the Bankruptcy Code, the United States
Trustee Notices and Guides, and to assist the Debtor in the
administration of its bankruptcy estate;

     (c) advise and assist the Debtor with respect to negotiating,
structuring, obtaining Court approval of, and consummating any
sales of estate assets;

     (d) advise the Debtor with respect to the negotiation,
preparation and confirmation of a plan of reorganization;

     (e) represent the Debtor in proceedings or hearings before the
Bankruptcy Court in matters involving bankruptcy law or in
litigation in the Bankruptcy Court in matters relating to
bankruptcy law;

     (f) assist the Debtor in the preparation of reports, accounts,
applications and orders involving matters of bankruptcy law; and

     (g) provide such other services as are typically rendered by
counsel for a debtor in possession in a chapter 11 case.

Margulies Faith will be paid at these hourly rates:

     Partners        $470 to $630
     Associates      $445 to $460
     Paralegals      $200 to $250

Margulies Faith received a prepetition retainer from the Debtor in
the aggregate amount of $85,000.  As of the Petition Date,
Margulies Faith had rendered legal services and incurred expenses
on behalf of the Debtor in the amount of  $21,221.75, leaving a
balance of $63,778.25.

Margulies Faith will also be reimbursed for reasonable
out-of-pocket expenses incurred.

Jeremy W. Faith, a partner at Margulies Faith, assured the Court
that the firm is a "disinterested person" as the term is defined in
Section 101(14) of the Bankruptcy Code and does not represent any
interest adverse to the Debtor and its estates.

Margulies Faith can be reached at:

     Jeremy W. Faith, Esq.
     Monsi Morales, Esq.
     MARGULIES FAITH LLP
     16030 Ventura Blvd., Suite 470
     Encino, CA 91436
     Tel: (818) 705-2777
     Fax: (818) 705-3777
     E-mail: Jeremy@MarguliesFaithLaw.com
             Monsi@MarguliesFaithLaw.com

                     About Southern California Research, LLC

Southern California Research, LLC is a private medical group that
conducts clinical research trials.

Southern California Research, LLC filed its voluntary petition for
relief under Chapter 11 of the Bankruptcy Code (Bankr. C.D. Cal.
Case No. 22-10022) on Jan, 12, 2022. The petition was signed by
Darrell Maag, managing member. A the time of filing, the Debtor
estimated $184,280 in assets and $11,753,616 in liabilities.

Judge Deborah J. Saltzman oversees the case.

Craig G. Margulies, Esq. at MARGULIES FAITH LLP represents the
Debtor as counsel.


STRADTMAN PARK: Voluntary Chapter 11 Case Summary
-------------------------------------------------
Debtor: Stradtman Park LLC
        100 Stradtman Street
        Buffalo, NY 14206

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

Chapter 11 Petition Date: January 27, 2022

Court: United States Bankruptcy Court
       Western District of New York

Case No.: 22-10064

Debtor's Counsel: James D. Tresmond, Esq.
                  TRESMOND & TRESMOND LLP
                  424 Main Street
                  Buffalo, NY 14202
                  Tel: 716-858-3115
                  Email: law@tresmondlaw.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Rosanne DiPizio as manager.

The Debtor did not file with 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/UVLQKXY/Stradtman_Park_LLC__nywbke-22-10064__0001.0.pdf?mcid=tGE4TAMA


STRIKE LLC: Committee Seeks to Hire Akin Gump as Legal Counsel
--------------------------------------------------------------
The official committee of unsecured creditors of Strike LLC and its
affiliates seeks approval from the U.S. Bankruptcy Court for the
Southern District of Texas to hire Akin Gump Strauss Hauer & Feld
LLP as its counsel.

The firm will render these services:

     (a) advise the Committee with respect to its rights, duties
and powers in the Chapter 11 Cases;

     (b) assist and advise the Committee in its consultations and
negotiations with the Debtors and other parties in interest
relative to the administration of the Chapter 11 Cases;

     (c) assist the Committee in analyzing the claims of the
Debtors' creditors and the Debtors' capital structure and in
negotiating with holders of claims and equity interests;

     (d) assist the Committee in its investigation of the acts,
conduct, assets, liabilities and financial condition of the Debtors
and their insiders and of the operation of the Debtors'
businesses;

     (e) assist the Committee in its analysis of, and negotiations
with, the Debtors or any third party concerning matters related to,
among other things, the assumption or rejection of certain leases
of non-residential real property and executory contracts, asset
dispositions, going concern sale transactions, financing
transactions, other transactions and the terms of one or more plans
of reorganization and/or liquidation for the Debtors and
accompanying disclosure statements and related plan documents;

     (f) assist and advise the Committee as to its communications
to the general creditor body regarding significant matters in the
Chapter 11 Cases;

     (g) represent the Committee at all hearings and other
proceedings before this Court;

     (h) review and analyze applications, orders, statements of
operations and schedules filed with the Court and advise the
Committee as to their propriety and, to the extent deemed
appropriate by the Committee, support, join or object thereto;

     (i) advise and assist the Committee with respect to any
legislative, regulatory or governmental activities;

     (j) assist the Committee in its review and analysis of the
Debtors' various agreements;

     (k) prepare, on behalf of the Committee, any pleadings,
including, without limitation, motions, memoranda, complaints,
adversary complaints, objections or comments in connection with any
matter related to the Debtors or the Chapter 11 Cases;

     (l) investigate and analyze any claims belonging to the
Debtors' estates; and

     (m) perform such other legal services.

The firm will be paid at these hourly rates:

                          2021 Range       2022 Range
     Partners            $960 - $1,900    $1,125 - $1,995
     Senior Counsel      $780 - $1530     $845 - $1,655
     Counsel             $870 - $1,145    $990 - $1,225
     Associates          $345 - $940      $605 - $1,045
     Paraprofessionals   $215 - $440      $235 - $475

Meredith Lahaie, Esq., a partner of Akin Gump, assured the court
that the firm is a "disinterested person" within the meaning of
Bankruptcy Code section 101(14).

In accordance with Appendix B-Guidelines for Reviewing Applications
for Compensation and Reimbursement of Expenses Filed under 11
U.S.C. Sec. 330 for Attorneys in Larger Chapter 11 Cases, Akin Gump
disclosed that:

     -- it has not agreed to any variations from, or alternatives
to, its standard or customary billing arrangements for this
engagement;

     -- none of the professionals included in the engagement vary
their rate based on the geographic location of the bankruptcy
case;

     -- it has provided a non-binding prospective fee estimate of
$2.5 million to the Committee and to the Debtors to be included in
the budget with respect to the Debtors' debtor in possession
financing;

     -- it has not represented the Committee in the 12 months
prepetition; and

     -- the Committee has approved Akin Gump's proposed hourly
billing rates.

The firm can be reached through:

     Meredith A. Lahaie, Esq.
     AKIN GUMP STRAUSS HAUER & FELD LLP
     One Bryant Park
     Bank of America Tower
     New York, NY 10036-6745
     Tel: +1 212-872-8032
     Fax: +1 212-872-1002
     Email: mlahaie@akingump.com

                    About Strike LLC

Strike, LLC -- http://www.strikeusa.com/-- is a full-service
pipeline, facilities, and energy infrastructure solutions provider.
Headquartered in The Woodlands, Texas, Strike partners closely with
clients all across North America, safely and successfully
delivering a full range of integrated engineering, construction,
maintenance, integrity, and specialty services that span the entire
oil and gas life cycle.

Strike and its affiliates sought Chapter 11 protection (Bankr. S.D.
Texas Lead Case No. 21-90054) on Dec. 6, 2021.  In the petitions
signed by CFO Sean Gore, Strike listed as much as $500 million in
both assets and liabilities.

The cases are handled by Judge David R. Jones.

The Debtors tapped Jackson Walker LLP and White & Case LLP as legal
counsels; Opportune, LLP as financial advisor; and Opportune
Partners, LLC as investment banker.  Epiq Corporate Restructuring,
LLC is the claims agent.

The U.S. Trustee for Region 7 appointed an official committee of
unsecured creditors on Dec. 15, 2021.  The committee is represented
by Marty Brimmage, Esq.


SUMMIT MATERIALS: Moody's Ups CFR to Ba2 & Unsecured Notes to Ba3
-----------------------------------------------------------------
Moody's Investors Service upgraded Summit Materials, LLC.'s
Corporate Family Rating to Ba2 from Ba3, Probability of Default
Rating to Ba2-PD from Ba3-PD, and the ratings on the company's
senior unsecured notes to Ba3 from B1. Moody's also affirmed the
rating of the company's senior secured credit facility at Ba1. The
outlook remains stable. Summit Materials' SGL-1 Speculative Grade
Liquidity Rating is maintained.

The rating upgrades reflect Moody's expectation of the continued
strengthening of Summit Materials' credit profile following the
steady improvement in operating performance, higher predictability
of free cash flow, continued robust operating fundamentals and a
commitment by the management team to maintain modest leverage.

"Over the past two years, Summit Materials has improved
profitability, invested in the business, and paid down debt
effectively balancing the interest of creditors with the interest
of its shareholders." said Emile El Nems, a Moody's VP-Senior
Credit Officer. "Going forward, we expect this management team to
remain committed to a conservative financial policy and for Summit
Materials to benefit from continued robust operating
fundamentals".

The following rating actions were taken:

Upgrades:

Issuer: Summit Materials, LLC

Corporate Family Rating, Upgraded to Ba2 from Ba3

Probability of Default Rating, Upgraded to Ba2-PD from Ba3-PD

Senior Unsecured Regular Bond/Debenture, Upgraded to Ba3 (LGD5)
from B1 (LGD5)

Affirmations:

Issuer: Summit Materials, LLC

Senior Secured Bank Credit Facility, Affirmed Ba1 (LGD2)

Outlook Actions:

Issuer: Summit Materials, LLC

Outlook, Remains Stable

RATINGS RATIONALE

Summit Materials' Ba2 Corporate Family Rating reflects the
company's strong market position as a leading regional producer of
construction materials in Texas, Utah, Kansas, and Missouri and its
vertically integrated asset base. In addition, Moody's rating is
supported by the company's EBITDA margins, very good liquidity,
improving credit metrics and commitment to modest leverage. At the
same time, Moody's rating takes into consideration the company's
vulnerability to cyclical end markets and the competitive nature of
its cement and ready-mix concrete businesses.

Summit Materials' SGL-1 Speculative Grade Liquidity rating reflects
Moody's expectation of very good liquidity over the next 12 to 18
months. At October 2, 2021, the company's liquidly was supported by
$258 million in cash and a $345 million revolving credit facility,
with borrowing capacity of $329.1 million remaining (net of $15.9
million of outstanding letters of credit). The revolver is also
governed by a first lien net leverage ratio not to exceed 4.75x
each quarter.

The stable outlook reflects Moody's expectation that Summit
Materials will steadily grow its revenue organically, maintain a
good operating performance, generate solid free cash flow, and
remain committed to reducing debt leverage. This is largely driven
by Moody's view that the US economy will improve sequentially and
remain supportive of the company's underlying growth drivers.

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

The ratings could be upgraded if: Debt-to-EBITDA is sustained below
3.0x; adjusted retained cash flow to net debt is above 25%; the
company maintains very good liquidity.

The ratings could be downgraded if: Debt-to-EBITDA is sustained
above 4.0x; adjusted retained cash flow to net debt is approaching
15%; the company's operating performance and liquidity
deteriorates.

The principal methodology used in these ratings was Building
Materials published in September 2021.

Summit Materials, LLC is a construction materials company with
significant operations in Texas, Utah, Kansas, Missouri and
Virginia. Founded in 2009, the company has become a major provider
of construction materials products in the US and is currently
ranked among the top 10 aggregate suppliers (measured by tonnage)
and among the top 15 cement producers (measured by volume). Summit
Materials is a publicly traded company on the New York Stock
Exchange under the ticker symbol [SUM].


SUNRISE REAL: Elects Wang Wenhua as Director
--------------------------------------------
Effective as of Dec. 28, 2021, Sunrise Real Estate Group, Inc.'s
Board of Directors elected Wang Wenhua as a new member of the
company's Board of Directors, with a term of office expiring at the
company's next annual meeting of shareholders and the election of a
successor.

Ms. Wang Wenhua, 56, had previously worked at the company's
subsidiary, Shanghai Xin Ji Yang Real Estate Consultation Company
from 2001 to 2016.  She was the financial controller of SHXJY from
2001 to 2010 and subsequently became the vice president of
administration in 2010.  While she was the financial controller of
SHXJY, she was also involved in Sunrise's internal management and
operation.  From 2017 to 2020, she served as a part-time consultant
for Shanghai Da Er Wei Trading Company Limited, a company in which
Sunrise has 19.91% ownership interest.  

Sunrise believes that Ms. Wang's extensive knowledge of the
company's operations and internal management as well as her
accounting expertise will be a key asset to the company.  Ms. Wang
received a technical degree in accounting from the Shanghai Lixin
University of Accounting and Finance in 1984.

                        About Sunrise Real

The principal activities of Sunrise Real Estate Group, Inc. and its
subsidiaries are real estate development and property brokerage
services, including real estate marketing services, property
leasing services; and property management services in the People's
Republic of China.

The Company reported a net loss of $4.24 million for the year ended
Dec. 31, 2020, and a net loss of $4.52 million for the year ended
Dec. 31, 2019.  As of Sept. 30, 2021, the Company had $401.45
million in total assets, $239.77 million in total liabilities and
$161.68 million in total shareholders' equity.


TECT AEROSPACE: March 8 Plan Confirmation Hearing Set
-----------------------------------------------------
TECT Aerospace Group Holdings, Inc. and its debtor affiliates filed
with the U.S. Bankruptcy Court for the District of Delaware a
motion for entry of an order approving the Disclosure Statement.

On Jan. 25, 2022, Judge Karen B. Owens granted the motion and
ordered that:

     * The Disclosure Statement is approved as containing adequate
information pursuant to section 1125 of the Bankruptcy Code.

     * March 8, 2022, at 1:30 p.m. is the Confirmation Hearing.

     * Feb. 25, 2022 at 4:00 p.m. is the Confirmation Objection
Deadline.

     * March 4, 2022 at 12:00 p.m. is the deadline for Debtors to
file and serve replies or an omnibus reply to any objections to
confirmation of the Plan.

     * Feb. 25, 2022 at 4:00 p.m. is the Voting Deadline.

A full-text copy of the order dated Jan. 25, 2022, is available at
https://bit.ly/3u6WB8n from Kccllc, the claims agent.

Attorneys for the Debtors:

     Daniel J. DeFranceschi, Esq.
     Paul N. Heath, Esq.
     Amanda R. Steele, Esq.
     Zachary I. Shapiro, Esq.
     RICHARDS, LAYTON & FINGER, P.A.
     One Rodney Square, 920 N. King St.
     Wilmington, DE 19801
     Tel: (302) 651-7700
     Fax: (302) 651-7701

                        About TECT Aerospace

TECT Aerospace Group Holdings, Inc., and its affiliates manufacture
high precision components and assemblies for the aerospace
industry, specializing in complex structural and mechanical
assemblies and machined components for various aerospace
applications.  TECT produces assemblies and parts used in flight
controls, fuselage/interior structures, doors, wings, landing gear,
and cockpits.

TECT operates manufacturing facilities in Everett, Washington, and
Park City, and Wellington, Kansas, and their corporate headquarters
are located in Wichita, Kansas. TECT currently employs
approximately 400 individuals nationwide.

TECT and its affiliates are privately held companies owned by Glass
Holdings, LLC and related Glass-owned or Glass-controlled
entities.

TECT Aerospace Group Holdings, Inc. and six affiliates sought
Chapter 11 protection (Bankr. D. Del. Case No. 21-10670) on April
6, 2021.  TECT Aerospace estimated assets of $50 million to $100
million and liabilities of $100 million to $500 million as of the
bankruptcy filing.

The Debtors tapped Richards, Layton & Finger, P.A. as counsel;
Winter Harbor, LLC as restructuring advisor; and Imperial Capital,
LLC as investment banker. Kurtzman Carson Consultants, LLC is the
claims agent.

The Boeing Company, as DIP Agent, is represented by Alan D. Smith,
Esq. and Kenneth J. Enos, Esq.


TRANQUILITY GROUP: Selling Branson Cedars Resort for $8 Million
---------------------------------------------------------------
Tranquility Group, LLC, and its affiliates ask the U.S. Bankruptcy
Court for the Western District of Missouri to authorize the sale of
the property known as Branson Cedars Resort, located in Ridgedale,
Missouri, to Big Cedar, LLC, for $8 million, subject to higher and
better offers.

Objections, if any, must be filed within 21 days from the date of
filing the Motion.

The Debtor is a Missouri limited partnership that was organized in
2009 for the purpose of investing and developing real estate
projects. On Oct. 21, 2010, Tranquility purchased the Resort from
Guaranty Bank. The purchase was for approximately 85 acres
consisting of the Resort Lodge, a golf course, ten bungalows, two
tree houses, and five log cabins.  

To finance the purchase of the Resort Property from Guaranty Bank,
Tranquility obtained a $1,995,000 loan from Guaranty Bank, as well
as a separate line of credit with Guaranty Bank that the Debtor
could use to pay for the estimated $1.1 million cost to repair and
rehab the property as well as carrying costs to bring it to a
marketable condition. Those costs included but were not limited to
repairing the wastewater system, the wells, the old pool, the
entrances, the grounds, the roads, the office building, and
activities center. The line of credit is secured by the real
property and the securities held by the Charles D. O'Kieffe III
Trust.

In addition to funds included in the line of credit (LOC) to be
utilized for the improvement of the Resort Property, Guaranty Bank
added onto the LOC a $1.8 million balance due under an unrelated
loan involving Charles O’Kieffe and his sister and
brother-in-law, Bob and Karen Woolard. That specific loan had gone
into default and Charles O'Kieffe cured the Woolards' $1.8 million
portion of the debt, by adding the $1.8 million onto the balance of
the LOC.

The combination of the $1,995,000 real property loans, as well as
the $2.9 million LOC (whose initial balance consisted of the $1.8
million Woolard Loan payoff plus the $1.1 million to repair and
rehab the resort), resulted in cumulative debt owed by the Debtor
to
Guaranty Bank of $4,895,000 when the Debtor closed the purchase of
the Resort Property.

The collateral securing the approximately $1,995,000. real estate
loans (13 loans), and the $2.9 million LOC consisted of
approximately $1,995,000.00 in real property (the purchase price of
the Resort Property) and $7.2 million in securities held by the
Charles D. O'Kieffe III Trust, and O'Kieffe Family Partners, LP.

When the Debtor acquired the Resort property there were two parcels
that Guaranty Bank had available for sale, one of which was Branson
Cedars Resort which included the golf course, all of the buildings,
roads and common areas as detailed, while the other was a property
owned by Guaranty Bank consisting of an undeveloped 48 acres of
land that was contiguous to the Branson Cedars Resort ("Highway 86
Land"). When the Debtor acquired the Resort Property, it signed an
option to buy the contiguous 48-acre property from
Guaranty Bank.

In 2012, the Debtor exercised its option to acquire the Highway 86
Land abutting the Resort Property for a purchase price of $748,000
by utilizing the LOC for the purchase of the 48 acres. That
acquisition of the Highway 86 Land increased the total outstanding
loan balance due Guaranty Bank to $5,643,000. Under both loans,
interest only payments were paid for in their entirety out of the
initial $1.1 million designated in the LOC to repair and rehab and
pay carrying costs of the resort until it was up and running. The
Debtor drew down in its entirety the $1.1 million in the LOC within
the first two years through its refurbishing of the
property and through paying the day-to-day operating expenses,
insurance, property taxes, payroll, etc.

By the end of 2014, the balance on the LOC had increased to
$4,472,000 and the annual payments on both the LOC in the land loan
were $284,520 and $219,440, respectively. After closing on the
Resort on Oct. 21, 2010, for the next six months into 2011, the
Debtor renovated the Resort as it had been in disrepair for quite a
few years. In order to service the debt on the outstanding loans
with Guaranty Bank and not increase the debt on the LOC,
Tranquility entered into contracts to sell 12 of its lots at a
value of $37,500 per lot for a total of $450,000.

In August of 2020, Taney County instituted what the Debtor
determined to be new requirements for plat map approval including
multiple requirements for road improvements and bonds, the result
of which was a significant delay in getting the 12 lots platted and
sold. In September of 2020, Tranquility had met all of the
conditions for approval of the lots with Taney County. On Dec. 21,
2020, after closing of the 12 lots, Guaranty Bank sent a series of
default letters stating that effective Dec. 18, 2020 all of the
Tranquility loans were in default and were due and payable within
10 days.  

As a result of the defaults declared by Guaranty Bank, Tranquility,
BCR Partners, LLP and the O'Kieffe Family Partners, LP were forced
to seek relief under Chapter 11 of the Bankruptcy Code.

The Debtor has received an offer from Big Cedar to purchase the
property for $8 million, with a $200,000 earnest money deposit
being made. The closing date for the sale of the property is
currently set for March 9, 2022. The sale of the property is being
made free and clear of any interest. All liens against the property
attached to the proceeds of the sale.

The Debtor believes that the sale price is fair and reasonable and
in the best interest of all parties to accept. It believes Big
Cedar has the capacity to consummate the sale.

From the sale proceeds, the Debtor proposes to pay the costs of the
sale, including reasonable attorneys' fees, any real estate
commissions, and taxes. In addition, the Debtor proposes to pay all
creditors that have an undisputed security interest in the
property, in order of priority, as of the date of closing. It
estimates that after payment of the cost of sale, satisfaction of
secured claims, net proceeds will be realized from the sale. For
this reason, the sale is in the best interest of the Debtor, the
estate, creditors, and other parties in interest and should be
approved.  

The Debtor asks that the Court enters an Order (i) authorizing the
waiver of the 10-day stay of the order approving the sale pursuant
to FRBP 6004(h); (ii) requiring the Debtor to file a final report
of sale with the Court in accordance with FRBP 6004(f); and (iii)
granting such other and further relief as the Court deems just and
proper.

A copy of the Contract is available at https://tinyurl.com/mryc8k45
from PacerMonitor.com free of charge.

                      About Tranquility Group

Tranquility Group, LLC is a Ridgedale, Mo.-based company that owns
a vacation destination offering tree houses, log cabins, and
bungalows.

Tranquility Group filed a voluntary petition for relief under
Chapter 11 of the Bankruptcy Code (Bankr. W.D. Mo. Case No.
21-60120) on Feb. 26, 2021. Michael R. Hyams, chief operating
officer and partner, signed the petition. At the time of the
filing, the Debtor had between $1 million and $10 million in both
assets and liabilities.

Judge Cynthia A. Norton oversees the case.

The Debtor tapped Berman, DeLeve, Kuchan & Chapman, LLC as
bankruptcy counsel; G & H Tax & Accounting as accountant; and
Judson Poppen, Esq., a practicing attorney in Springfield, Mo., as
special counsel.



U.S. SILICA: BlockRock Has 16.8% Equity Stake as of Dec. 31
-----------------------------------------------------------
In an amended Schedule 13G filed with the Securities and Exchange
Commission, BlackRock, Inc. disclosed that as of Dec. 31, 2021, it
beneficially owns 12,550,570 shares of common stock of US Silica
Holdings Inc., representing 16.8 percent of the shares outstanding.
A full-text copy of the regulatory filing is available for free
at:

https://www.sec.gov/Archives/edgar/data/1364742/000083423722001248/us90346e1038_012622.txt

                           About U.S. Silica

Headquartered in Katy, Texas, U.S. Silica Holdings, Inc. --
http://www.ussilica.com-- is a global performance materials
company and a producer of commercial silica used in a wide range of
industrial applications and in the oil and gas industry.  In
addition, through its subsidiary EP Minerals, LLC, the Company
produces products derived from diatomaceous earth, perlite,
engineered clays, and non-activated clays.

For the nine months ended Sept. 30, 2021, the Company reported a
net loss of $15.21 million.  U.S. Silica reported a net loss of
$115.12 million in 2020, a net loss of $329.75 million in 2019, and
a net loss of $200.82 million in 2018.  As of Sept. 30, 2021, the
Company had $2.24 billion in total assets, $1.61 billion in total
liabilities, and $628.01 million in total stockholders' equity.


URBAN ONE: Moody's Affirms B3 CFR & Alters Outlook to Positive
--------------------------------------------------------------
Moody's Investors Service affirmed Urban One, Inc.'s B3 Corporate
Family Rating, B3-PD Probability of Default Rating and B3 senior
secured note rating. The outlook was changed to positive from
stable.

The affirmation of the CFR and positive outlook reflect Urban One's
strong performance during the pandemic and reduction in leverage to
5.2x as of Q3 2021 (including standard Moody's adjustments) from 7x
in 2019, as well as Moody's expectations for continued revenue
growth in the low single digit range. However, Moody's expects that
Urban One will consider strategic acquisitions or investments to
expand existing operations, which has the potential to lead to
higher leverage levels depending on the type and magnitude of the
actions and how they will be financed. Urban One has $111 million
in cash as of Q3 2021 which would be a potential source of funding
for a portion of future acquisitions or investments. Urban One's
speculative grade liquidity (SGL) rating remains unchanged at
SGL-2.

Affirmations:

Issuer: Urban One, Inc.

Corporate Family Rating Affirmed B3

Probability of Default Rating, Affirmed B3-PD

Senior Secured Global Notes, Affirmed B3 (LGD4)

Outlook Actions:

Issuer: Urban One, Inc.

Outlook, Changed To Positive From Stable

RATINGS RATIONALE

Urban One's B3 CFR reflects high leverage (5.2x as of Q3 2021
including Moody's standard adjustments) and Moody's expectation of
modest revenue growth going forward. The radio industry was
particularly hard hit by the pandemic and is also being negatively
affected by the shift of advertising dollars to digital mobile and
social media as well as heightened competition for listeners from a
number of digital music providers. The radio division will continue
to recover in 2022, but secular pressures and the cyclical nature
of radio advertising demand have the potential to exert additional
pressure on operating performance over time. Urban One is also
likely to consider strategic acquisitions or investments that could
increase leverage levels, but Moody's expects Urban One will pursue
lower leverage levels over the long term.

Urban One benefits from diversified operations in radio, cable TV,
syndicated programming, and digital media that primarily targets
African American and urban consumers as well as a minority
ownership position in the MGM National Harbor gaming resort which
led to good performance despite the impact of the pandemic. Urban
One has diversified operations over the past several years through
investments in Reach Media and TV One, completing the company's
transition from a pure play radio operator to a more diversified
media company.

The cable TV division is supported by carriage fees from cable and
satellite companies and lower content production costs led to
positive overall EBITDA growth despite declines in other business
lines during the pandemic. While the cable division has performed
well, the division faces challenges from the transition of media
consumption to video streaming services and a lower subscriber
base. Performance will likely continue to benefit from advertiser
interest in reaching Urban One's core customer base.

ESG CONSIDERATIONS

Urban One's ESG Credit Impact Score is highly-negative (CIS-4)
driven by the company's exposure to governance risks which is
highly-negative (G-4). Urban One has reduced leverage, but it
remains high and will continue to be subject to the secular
pressures in the radio division. The company will also pursue
additional acquisitions and investments including those outside the
credit group that could pressure leverage levels, although Moody's
expects the company to maintain lower leverage levels over the long
term. Urban One's exposure to social risks is moderately-negative
(S-3). A significant percentage of the company's revenue and
profitability are generated from radio broadcasting which faces
risk from social and demographical trends as competition for
listeners from digital music services has increased and advertising
dollars have shifted to digital and social media advertising.

Urban One's Speculative Grade Liquidity (SGL) rating of SGL-2
reflects good liquidity with a cash balance of $111 million and
access to an undrawn $50 million ABL facility due 2026 (unrated).
The free cash flow (FCF) to debt percentage ratio was 5% LTM Q3
2021, but Moody's projects the ratio will increase to the high
single digits in 2022.

In June 2021, Urban One received a $7.5 million paycheck protection
program (PPP) loan from the US government which may be forgiven
after approval from the Small Business Administration. Urban One
receives an annual distribution from its ownership position in the
MGM National Harbor Casino ($7 million LTM Q3 2021) which will
likely grow modestly in 2022.

Urban One's senior secured notes due 2028 are not subject to
financial covenants, but the ABL facility is subject to a fixed
coverage test.

The positive outlook reflects Moody's expectation for revenue and
EBITDA growth in the low single digits in 2022, supported by strong
political advertising spend in the 2022 mid-term elections. Urban
One will consider strategic investments and acquisitions which
would increase the company's scale, but any debt funded activity
could increase leverage. Moody's projects FCF as a percentage of
debt to be in the high single digit range with excess cash to be
used for additional investments, acquisitions, or debt repayment.
Leverage has declined over the past two years and Moody's expects
that Urban One will pursue lower leverage levels over the long
term.

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

Urban One's ratings could be upgraded if Moody's expects
debt-to-EBITDA to be sustained below 6x pro forma for any
acquisitions or investments, with positive organic growth in the
radio and cable network operations. A good liquidity position,
including mid-single digit percentage free cash flow-to-debt would
also be required.

Urban One's ratings could be downgraded if acquisitions or weak
operating performance led to debt-to-EBITDA sustained above 7x. A
weakened liquidity position could also lead to a downgrade.

Urban One, Inc., formerly known as Radio One, Inc., headquartered
in Silver Spring, MD, is an urban oriented multi-media company that
operates or owns interests in radio broadcasting stations (34% of
revenue as of LTM Q3 2021 generated by 63 stations in 13 markets),
cable television networks (44% of revenue), an 80% ownership in
Reach Media (9% of revenue), and ownership of Interactive One, its
digital platform, as well as other internet based properties (13%
of revenue), largely targeting an African-American and urban
audience. The Chairperson, Catherine L. Hughes, and President,
Alfred C. Liggins III (Chairperson's son), maintain voting control
and hold a significant ownership position. The company reported
consolidated revenue of $424 million as of the LTM ended Q3 2021.

The principal methodology used in these ratings was Media published
in June 2021.


VAL-ELIZ CHILDREN'S: Voluntary Chapter 11 Case Summary
------------------------------------------------------
Debtor: The Val-Eliz Children's Trust
        5700 Flager Street
        El Paso, TX 79938

Chapter 11 Petition Date: January 28, 2022

Court: United States Bankruptcy Court
       Western District of Texas

Case No.: 22-30074

Debtor's Counsel: Michael R. Nevarez, Esq.
             THE NEVAREZ LAW FIRM, PC
                  P.O. Box 12247
                  El Paso, TX 79913
                  Tel: (915) 225-2255
                  E-mail: mrn@mrn4law.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $500,000 to $1 million

The petition was signed by Valor D. Blazer, trustor.

The Debtor filed an empty 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/JFWDMBA/THE_VAL-ELIZ_CHILDRENS_TRUST__txwbke-22-30074__0001.0.pdf?mcid=tGE4TAMA


VASCULAR ACCESS: Trustee Selling Derivative Claims to Gardner
-------------------------------------------------------------
Stephen V. Falanga, the Chapter 11 trustee for Vascular Access
Centers, LP, asks the U.S. Bankruptcy Court for the Eastern
District of Pennsylvania to authorize his Derivative Claims
Purchase Term Sheet and related Purchase Agreement with William
Whitfield Gardner, on behalf of the Debtor, in connection with the
sale of the derivative claims asserted, or which could be asserted,
in the action pending in the Court of Common Pleas of Delaware
County styled Gardner, et al. v. Vascular Access Centers LLC, et
al., Case No. 2016-000367.

During the pendency of the case, in an effort to sustain the
Debtor's operations, the Trustee sought and obtained post-petition
financing from Gardner as follows:

     a. On March 12, 2020, the Trustee filed an Expedited Motion
for Interim Order Authorizing Chapter 11 Trustee, on Behalf of the
Debtor, to Enter Into Post-Petition Credit Agreement with William
Whitfield Gardner and to Obtain Post-Petition Financing, and
Granting Liens, Security Interests, and Other Relief seeking
post-petition financing an amount of $350,000., which motion was
granted pursuant to the terms of the Court's Interim Order on March
18, 2020 and Final Order on April 20, 2020.

     b. On June 8, 2020, the Trustee filed an Expedited Motion for
Interim Order Authorizing Chapter 11 Trustee, on Behalf of the
Debtor, to Enter Into Second-Post Petition Credit Agreement with
William Whitfield Gardner and to Obtain Post-Petition Financing and
Granting Liens, Security Interests, and Other Relief seeking
post-petition financing in an amount of $500,000, which motion was
granted pursuant to the terms of the Court's Interim Order dated
June 17, 2020 and Final Order on July 31, 2020.

     c. On Aug. 12, 2020, the Trustee filed an Expedited Motion for
Interim Order Authorizing Chapter 11 Trustee, on Behalf of the
Debtor, to Enter Into Third Post-Petition Credit Agreement with
William Whitfield Gardner, and to Obtain Post-Petition Financing,
and Granting, Liens, Security Interests and Other Relief seeking
post-petition financing in an amount of up to $650,000, which
motion was granted pursuant to the terms of the Court's Interim
Order on Aug. 17, 2020 and Final Order on Sept. 28, 2020.

     d. On Oct. 1, 2020, the Trustee filed an Expedited Motion for
Order Authorizing Chapter 11 Trustee, on Behalf of the Debtor, to
Enter Into Fourth Post-Petition Credit Agreement with William
Whitfield Gardner and to Obtain Post-Petition Financing, and
Granting Liens, Security Interests and Other Relief seeking
post-petition financing in a total amount of $500,000, which motion
was granted pursuant to the terms of the Court's Interim Order on
Oct. 5, 2020 and Final Order on Oct. 27, 2020.

     e. On Nov. 24, 2020, the Trustee filed an Expedited Motion for
Order Authorizing Chapter 11 Trustee, on Behalf of the Debtor, to
Enter Into Fifth Post-Petition Credit Agreement with William
Whitfield Gardner and to Obtain Post-Petition Financing, and
Granting Liens, Security Interests and Other Relief seeking
post-petition financing in a total amount of $1.5 million, which
motion was granted pursuant to the terms of the Court's Interim
Order on Nov. 25, 2020 and Final Order on Jan. 5, 2021.

Pursuant to the Post-Petition Financing Orders, Gardner holds a
superpriority administrative claim in the Bankruptcy Case and is
secured by first priority liens in substantially all of the
Debtor's assets including the Derivative Claims and the proceeds
thereof (exclusive of avoidance actions) ("DIP Claim"). The DIP
Claim and lien are subject to a Professional Fee Carve Out as that
term is defined in the Order approving the sale of certain equity
and assets to Endovascular Health Services, LLC ("EHS").

On Jan.13, 2016, Gardner and certain other limited partners of the
Debtor, derivatively on behalf of the Debtor, filed a lawsuit in
the Court of Common Pleas of Delaware County, Pennsylvania against
Vascular Access Centers, LLC ("VAC LLC") and McGuckin. The suit
alleges, among other things, breach of fiduciary duty, breach of
contract, and unjust enrichment and seeks injunctive relief due to
McGuckin's alleged ownership and operation of medical practices
that offer vascular surgical services that unlawfully compete with
the Debtor.

Upon the commencement of the Debtor's bankruptcy case, the
Derivative Litigation and Derivative Claims became property of the
Debtor's bankruptcy estate. McGuckin has denied all claims. Gardner
and the other limited partners continuously prosecuted the
derivative
action until the filing of the chapter 11 case. Trial in the
derivative action was scheduled to commence on July 12, 2018.

McGuckin filed a Suggestion of Bankruptcy in the Derivative Action
on Nov. 14, 2019 in light of the Debtor's bankruptcy filing and the
Derivative Action remains stayed pending resolution of the
Bankruptcy Case. Over a period of several months, the Trustee
engaged in discussions with interested parties, including Gardner,
in an effort to explore and develop potential transaction options
for the disposition of the Derivative Claims with the goal of
maximizing value for the Debtor's estate, creditors, and other
stakeholders.

Towards the conclusion of the Trustee's negotiations with the
potential litigation funder, the Trustee reached an agreement with
Gardner for a sale of the Derivative Claims on the terms and
conditions set forth in the Term Sheet. Accordingly, the Trustee,
in an exercise of his business judgment, has determined that the
sale of the Derivative Claims to Gardner on the terms and
conditions in the Term Sheet reflects the highest and best offer
for the Derivative Claims to date, and presents the greatest
opportunity to maximize the value of the Derivative Claims for the
benefit of the Debtor's estate and its creditors.

On Dec. 30, 2021, Gardner and the Trustee, on behalf of the Debtor,
reached agreement on the Term Sheet setting for the principal terms
and conditions of Gardner's acquisition of the Derivative Claims
subject to the documentation of such transaction in a definitive
purchase agreement ("Derivative Claims Purchase Agreement") and
approval by the Court. The parties are working to prepare the
Derivative Claims Purchase Agreement, which will be substantially
consistent with the Term Sheet, and which will be docketed with the
Court prior to the return date of the Motion. Absent approval of
the Derivative Claims Purchase Agreement with Gardner, the Debtor
would likely be unable to continue prosecuting the Derivative
Claims.  

The Term Sheet contains the following key terms:

     a. Purchase Price: The total consideration for the Derivative
Claims will be:

          i. Cash in the amount of $875,000 to be applied to the
professional fee and expense portion of the Professional Fee Carve
Out as set forth in the Order approving the EHS Sale provided,
however, that if any portion of such Professional Fee Carve Out has
been satisfied as of the Closing, then the remainder of the
$875,000 will be applied as a credit-bid against Gardner’s DIP
Claim;

          ii. Subject to conditions more fully set forth in the
Term Sheet, post-petition financing in the amount of up to $625,000
to pay Allowed Administrative Claims;

          iii. 20% of the Net Recovery on account of the Derivative
Claims, as more fully set forth in the Term Sheet;  

          iv. Payments on account of Gardner's DIP Claim will be
subordinate to payment of other valid claims in the Debtor’s
bankruptcy case, up to $1 million, as more fully set forth in the
Term Sheet.

     b. Purchased Assets: All of the Debtor's right, title, and
interest and to any and all claims, breaches of contract, debt,
suits, demands, causes of action whatsoever, whether known or
unknown, contingent or liquidated, at law or in equity that are or
could be brought in the Derivative Litigation, exclusive of claims
under Chapter 5 of the Bankruptcy Code and similar State law.

     c. Conditions to Administrative Claim Funding:

          i. The Court will have entered an Order establishing a
deadline by which any person or entity that seeks allowance or
payment of an administrative claim must file a motion seeking
allowance of payment of such administrative claim;
          
          ii. Gardner has not funded the maximum funding amount as
set forth in the Term Sheet;

          iii. Gardner's obligation to provide funding with respect
to any specific administrative claim will be conditioned upon and
subject to the satisfaction of certain general administrative
claims funding conditions as fully set forth in the Term Sheet,
among others.

     d. New Jersey Sale Contingencies: Subordination of payment of
the DIP Claim is subject to the contingencies, which could reduce
the total subordinated amount of Gardner's DIP Claim to $500,000
(in no event will less than $500,000 of Gardner's DIP Claim be
subordinated).

     e. The obligations of Gardner to proceed with the Closing will
be conditioned upon the applicable parties will have agreed to the
terms and conditions of and executed the Purchase Agreement and all
applicable ancillary document, among othets, which will be
completed to the satisfaction of Gardner unless otherwise waived by
Gardner and the Debtor.

     f. Payment of Estate Derivative Recovery: Gardner, will pay
any Estate Derivative Recovery within 30 days (or such later time
as mutually agreed by the parties) following Gardner's receipt of
any Net Recovery.

     g. General Release for Buyer in Plan: The Trustee will seek to
include in any chapter 11 plan proposed in this Bankruptcy Case a
general release of estate claims against Gardner, Endovascular
Health Services, LLC, and their respective owners, partners,
personnel, representatives, agents, heirs, and assigns from any
estate claims and exculpation from any estate claims related to
such parties' conduct in the Bankruptcy Case as are customarily
included in chapter 11 plans with respect to plan sponsors and
otherwise in form and substance reasonably acceptable by Gardner.

By the Motion, the Trustee asks entry of an Order: (a) approving
the Term Sheet and subsequent Derivative Claims Purchase Agreement
by and between the Debtor and Gardner; (b) authorizing and
approving the sale of the Derivative Claims to Gardner free and
clear of liens, claims, interests, and encumbrances; (d) waiving
the 14-day stay; and (e) granting related relief.

                    About Vascular Access Centers

Vascular Access Centers -- https://www.vascularaccesscenters.com/
-- provides comprehensive dialysis access maintenance including
thrombectomy and thrombolysis, fistulagrams, fistula maturation
procedures, vessel mapping, central venous occlusion treatment and
complete catheter services. Its centers offer an alternative
setting for a wide spectrum of vascular interventional procedures,
including central venous access for oncology, nutritional and
medication delivery, venous insufficiency (including venous ulcer
and non-healing ulcer treatments), peripheral arterial disease
(PAD), limb salvage, uterine fibroid embolization and pain
management.

On Nov. 12, 2019, an involuntary Chapter 11 petition was filed
against Vascular Access Centers (Bankr. E.D. Pa. Case Number
19-17117).  The petition was filed by creditors Philadelphia
Vascular Institute, LLC, Metter & Company and Crestwood
Associates,
LLC. David Smith, Esq., at Smith Kane Holman, LLC, is the
petitioners' counsel.  On Nov. 13, 2019, the Debtor consented to
the relief sought under Chapter 11.

Judge Ashely M. Chan is the presiding judge.

The Debtor tapped Dilworth Paxson LLP as its legal counsel.



VERTEX ENERGY: Terminates Asset Divestiture Deal With Safety-Kleen
------------------------------------------------------------------
Vertex Energy, Inc. has entered into a mutual agreement with
Safety-Kleen Systems, Inc., a subsidiary of Clean Harbors, Inc., to
terminate the previously announced planned divestiture of its used
motor oil collection and recycling assets.

Following a prolonged period of regulatory review with the U.S.
Federal Trade Commission, which both companies were actively
engaged in, Vertex has determined that it is no longer in its best
interest to pursue the transaction further, and Safety-Kleen has
agreed to the termination.

"Given the considerable time and resources required to support what
has become a costly and time consuming regulatory review of our
planned asset divestiture to Safety-Kleen, we have decided to
terminate the sale," stated Benjamin P. Cowart, president and CEO
of Vertex.

"Following the recent, successful completion of our convertible
senior notes offering, and together with a planned future working
capital facility, we expect to be sufficiently capitalized to fund
both the previously announced planned acquisition of the Mobile
refinery, together with expected capital improvements to the
facility, all without the net cash proceeds that would have
resulted from our asset divestiture to Safety-Kleen."

"Currently, our used motor oil (UMO) and re-refining assets are
performing well ahead of prior-year levels, given improved product
spreads and margin realization.  At a strategic level, these assets
complement our planned entry into renewable diesel production at
the Mobile refinery, consistent with our long-term commitment to a
lower-carbon future.  From here, the collective focus of our entire
management team will be on a timely close of the Mobile refinery
acquisition which is expected to close during the first quarter of
2022," continued Mr. Cowart.

                        About Vertex Energy

Houston-based Vertex Energy, Inc. (NASDAQ: VTNR) is a specialty
refiner of alternative feedstocks and marketer of high-purity
petroleum products.  Vertex is one of the largest processors of
used motor oil in the U.S., with operations located in Houston and
Port Arthur (TX), Marrero (LA) and Heartland (OH).  Vertex also
co-owns a facility, Myrtle Grove, located on a 41-acre industrial
complex along the Gulf Coast in Belle Chasse, LA, with existing
hydro-processing and plant infrastructure assets, that include nine
million gallons of storage.  The Company has built a reputation as
a key supplier of Group II+ and Group III Base Oils to the
lubricant manufacturing industry throughout North America.

Vertex Energy reported a net loss attributable to the company of
$12.04 million for the year ended Dec. 31, 2020, a net loss
attributable to the company of $5.05 million for the year ended
Dec. 31, 2019, and a net loss attributable to the company of $2.22
million for the year ended Dec. 31, 2018.  As of June 30, 2021, the
Company had $135.11 million in total assets, $79.58 million in
total liabilities, $37.03 million in total temporary equity, and
$18.50 million in total equity.


VOS CRE I: Dickenson Represents VOS CRE Investors
-------------------------------------------------
Pursuant to Rule 2019 of the Federal Rules of Bankruptcy Procedure,
the law firm of Dickinson Wright PLLC submitted a verified
statement to disclose that it is representing the Investors in the
Chapter 11 cases of VOS CRE I, LLC.

On or about November 2021, Dickinson Wright PLLC became authorized
to represent various parties in interest identified in the attached
Schedule, concerning the Chapter 11 Debtor, VOS CRE I, LLC.

The Schedule reflects the corresponding membership percentage
asserted, and the initial capital invested, in the Debtor, which
interests were explained to undersigned as being acquired more than
one year prior to the Petition date of November 22, 2021. The
Schedule likewise contains the corresponding mailing addresses. All
of the foregoing is based on information provided to the
undersigned.

David S. Aronow
4835 W Wickford
Bloomfield Hills, MI 48302

* Ownership: 1.4364898
* Capital: $250,000.00

Balloch, Michael
Tukel, Susan
3244 Shadydale Lane
West Bloomfield, MI 48323

* Ownership: 0.2872955
* Capital: $50,000.00

Alan H. Barry
3833 Cove Circle
Commerce Township, MI 48382

* Ownership: 0.2873076
* Capital: $50,000.00

Claudia Cassidy Bennett Trust #1
111 N. Ashley Street #607
Ann Arbor, MI 48104

* Ownership: 0.2873016
* Capital: $50,000.00

Thomas M. Benson
39914 Woodside Drive S.
Northville, MI 48168

* Ownership: 0.5745971
* Capital: $100,000.00

John Gerard
10851 S. Ocean Drive
Lot 118
Jensen Beach FL 34957

* Ownership: 0.2873076
* Capital: $50,000.00

Borovoy, Marc
Borovoy, Michele
6827 Minnow Pond Dr.
West Bloomfield, MI 48322

* Ownership: 0.2872895
* Capital: $50,000.00

Breisman Holdings, LLC
6809 Maple Creek Blvd.
West Bloomfield, MI 48322

* Ownership: 0.5746092
* Capital: $100,000.00

Tenco Properties, LLC
728 Graefield Ct.
Birmingham, MI 48009

* Ownership: 0.2873076
* Capital: $50,000.00

C&W Associates
411 S. Old Woodward, #Unit 610
Birmingham, MI 48009

* Ownership: 1.1492063
* Capital: $200,000.00

David T. Fischer, Jr
855 Pleasant Street
Birmingham, MI 48009

* Ownership: 1.1491942
* Capital: $200,000.00

Forester Family II, LLC
991 Lake Park Drive
Birmingham, MI 48009

* Ownership: 0.5745911
* Capital: $100,000.00

The retention of DW was arranged upon the recommendation of Norman
Pappas.

Counsel for the Debtor, VOS CRE I, LLC can be reached at:

          Alan J. Perlman, Esq.
          DGIM Law, PLLC
          2875 NE 191st Street, Suite 705
          Aventura, FL 33180
          Tel: (305) 763-8708

A copy of the Rule 2019 filing, downloaded from PacerMonitor.com,
is available at https://bit.ly/35s0V7H

                         About VOS CRE I

Boca Raton, Fla.-based VOS CRE I, LLC filed its voluntary petition
for relief under Chapter 11 of the Bankruptcy Code (Bankr. S.D.
Fla. Case No. 21-21082) on Nov. 22, 2021, listing as much as $10
million in both assets and liabilities. James Vosotas, authorized
representative, signed the petition.

The Debtor tapped Isaac Marcushamer, Esq., at DGIM Law, PLLC as
legal counsel and Berkowitz Pollack Brant Advisors and CPAs as
financial advisor and tax accountant.


VYANT BIO: Inks Agreement to Lease 4,995 Square Feet of Space
-------------------------------------------------------------
StemoniX, Inc., a subsidiary of Vyant Bio, Inc., entered into a
lease agreement on Jan. 7, 2022, with Nancy Ridge Technology
Center, L.P. for the lease of approximately 4,995 rentable square
feet of laboratory and office space known as Suite 111 located at
6370 Nancy Ridge Drive, San Diego, California, for StemoniX's
research, development manufacturing, laboratory, office and related
uses.  The San Diego lease is guaranteed by Vyant Bio pursuant to
that certain Guaranty of Lease dated Jan. 7, 2022.

The term of the San Diego lease is for five years and two months
and the term will commence on the date that is the later of (i)
Feb. 1, 2022 or (ii) the date on which the landlord substantially
completes its buildout of the San Diego premises.  Vyant Bio will
initially pay $22,477.50 per month in base rent during the first
year of the San Diego lease term, which base rent will increase by
3.5% on each anniversary of the commencement date during the San
Diego lease term.  Base rent is abated for the first two months of
the San Diego lease term after the commencement date.  In addition
to base rent, Vyant Bio is responsible for payment of its pro rata
share of operating expenses and property taxes for the San Diego
project.

StemoniX anticipates constructing certain improvements in the San
Diego premises.

                      Hershey Lease Amendment

On Jan. 20, 2022, vivoPharm, LLC., a subsidiary of Vyant Bio,
entered into a Second Amendment to lease with Hershey Research Two,
LLC, amending that certain Lease Agreement dated as of Nov. 23,
2010, as amended by that certain First Amendment to Lease dated May
5, 2013 for the lease of approximately 6,146 rentable square feet
of laboratory and office space on the first floor of the commercial
condominium known as Hershey Research One, a condominium located at
1214 Research Boulevard, Hershey, Pennsylvania for vivoPharm's
laboratory and office use.  vivoPharm also has a right of first
offer to lease certain space in the basement and second floor of
the Hershey project.  The Hershey lease is guaranteed by vivoPHARM
Pty, Ltd., pursuant to a Guaranty of Lease dated Nov. 23, 2010.

The Hershey lease amendment extended the term of the Hershey lease
for five years.  Such extended term shall commence on Feb. 1, 2022
and expire on Jan. 31, 2027.  vivoPharm has one remaining option to
renew the Hershey lease for a period of five years pursuant to the
terms and conditions set forth in the Hershey lease.  Beginning on
the extended term commencement date, vivoPharm will initially pay
$16,389.33 per month in base rent during the first year of the
extended term, which base rent will increase by 2.5% on each
anniversary of the extended term commencement date during the
Hershey lease term.  In addition to base rent, vivoPharm is
responsible for payment of its pro rata share of operating expenses
and property taxes for the Hershey project.

vivoPharm anticipates constructing certain improvements in the
Hershey premises, and is entitled to reimbursement of the cost of
certain tenant improvements to the Hershey premises in an amount
not to exceed $73,752.

                          About Vyant Bio
  
Vyant Bio, Inc. (formerly known as Cancer Genetics, Inc.) is
emerging as an advanced biotechnology drug discovery company.
Vyant Bio is rapidly identifying small and large molecule
therapeutics to treat central nervous system (CNS) and
oncology-related disorders.

Vyant Bio reported a net loss of $8 million for the year ended Dec.
31, 2020, a net loss of $6.71 million for the year ended Dec. 31,
2019, and a net loss of $20.37 million for the year ended Dec. 31,
2018.  As of Sept. 30, 2021, the Company had $61.22 million in
total assets, $5.30 million in total liabilities, and $55.92
million in total stockholders' equity.


VYANT BIO: Ping Yeh to Quit Chief Innovation Officer Post
---------------------------------------------------------
Ping Yeh, chief innovation officer of Vyant Bio, Inc., will step
down from his post, effective as of Feb. 11, 2022, according to a
Form 8-K filed by the company with the Securities and Exchange
Commission.  

Mr. Yeh and the company agreed that his employment contract will be
deemed terminated as of that date without cause for purposes of
determining severance thereunder.  Vyant Bio said such agreement
was not the result of any disagreement Mr. Yeh had with the company
on any matters relating to its operations, policies or practices.
Mr. Yeh will remain a member of the Board of Directors of the
company.

                          About Vyant Bio
  
Vyant Bio, Inc. (formerly known as Cancer Genetics, Inc.) is
emerging as an advanced biotechnology drug discovery company.
Vyant Bio is rapidly identifying small and large molecule
therapeutics to treat central nervous system (CNS) and
oncology-related disorders.

Vyant Bio reported a net loss of $8 million for the year ended Dec.
31, 2020, a net loss of $6.71 million for the year ended Dec. 31,
2019, and a net loss of $20.37 million for the year ended Dec. 31,
2018.  As of Sept. 30, 2021, the Company had $61.22 million in
total assets, $5.30 million in total liabilities, and $55.92
million in total stockholders' equity.


WATSONVILLE COMMUNITY: Santa Cruz Pledges $5M to Buy Hospital
-------------------------------------------------------------
Todd Guild of Good Times reports that Santa Cruz County pledges $5
million for Watsonville Hospital purchase.

Santa Cruz County has committed $5 million to help a local group of
healthcare professionals purchase Watsonville Community Hospital's
operations.

The County's Board of Supervisors passed the item without comment,
since it was on the consent agenda.

The Pajaro Valley Healthcare District Project (PVHDP) last year
announced its intention to purchase and operate the hospital, which
the nonprofit group says will bring local control to an institution
that has been controlled for decades by out-of-area corporations.

The funding is in addition to $500,000 the Board previously
provided to support the purchase.

The investment is contingent on PVHDP's successful bid for
Watsonville Community Hospital, which filed for Chapter 11
reorganization through a bankruptcy process in December, County
spokesman Jason Hoppin said.

Formed last 2021 to make the purchase, PVHDP is made up of the
County of Santa Cruz, the City of Watsonville, Pajaro Valley
Community Health Trust and Salud Para La Gente.

The healthcare district must still be approved by state lawmakers.
Sen. John Laird is attempting to do that through the passage of
Senate Bill 418, which passed through the State Assembly on
Thursday, January 27, 2022, via a 62-0 vote.

It now goes to the Senate.

              About Watsonville Community Hospital

Watsonville Community Hospital -- https://watsonvillehospital.com/
-- is your community healthcare provider that offers a
comprehensive portfolio of medical and surgical services to the
culturally diverse tri-county area along California's Central
Coast.

Watsonville Community Hospital sought Chapter 11 protection (Bankr.
N.D. Cal. Case No. 21-51477) on Dec. 5, 2021.  The case is handled
by Honorable Judge Elaine Hammond.  The Debtor's attorneys are
Debra Grassgreen, Maxim Litvak and Steven Golden of Pachulski Stang
Ziehl & Jones LLP. Force 10 Partners is the Debtor's financial
advisor.


WCOP INC: Unsecureds Will Get 100% of Claims in 60 Months
---------------------------------------------------------
WCOP, Inc., d/b/a Windy City Markets, filed with the U.S.
Bankruptcy Court for the Northern District of Illinois a First
Modified Subchapter V Plan of Reorganization For Small Business
dated Jan. 25, 2022.

The Debtor is a corporation doing business as Windy City Market. It
is a neighborhood Grocery Store in Chicago, Illinois that has been
in operation since 2015.

The Debtor proposes this Plan to restructure its current
indebtedness and to address all outstanding Claims against and
Interests in the Debtor.

This Plan proposes to pay creditors of the Debtor from future
income from operations of the business ("Property") received by the
Debtor over the next 3 year period beginning 30 days following the
effective date of the Plan.

Non-Priority unsecured creditors holding allowed claims will
receive distributions, which the proponent of this Plan has valued
at approximately 100 cents on the dollar. This Plan also provides
for the payment of administrative and priority claims.

Class 2 consists of Secured Claims:

     * The secured claim of Byline Bank is based upon a U.C.C.
Financing Statement secured by all the assets of the Debtor. This
debt is from an SBA Loan from 1/29/2016, originally through
Ridgestone Bank (loan 11/12/2015), now with Byline Bank, and now an
SBA loan. The balance due as of the petition date was $208,192.50
and per the originally agreement is to be repaid at $4,018.51 per
month.

     * The secured claim of the SBA is based upon a U.C.C.
Financing Statement secured by all the assets of the Debtor and all
personal property of the Debtor as well as a promissory note that
was secured by the U.C.C. Financing Statement. The balance due as
of the petition date was $34,292.06 stemming from and SBA EIDL
(Economic Impact Disaster Loan) granted to the Debtor on 10/12/2020
and per the originally agreement has a 360 month term with zero
payments until 10/16/2022 (next year) and then monthly payments as
of 10/16/2022 of $165.00 per month. This is a long term debt where
this creditor is not currently owed any payments and the Debtor
will pay this EIDL loan per the terms of the EIDL SBA agreement.

     * The secured debt of Crystal Lake Bank was incurred by WCOP
as a guarantor of this loan where the primary debtor is AP Markets
Inc., a separate company, who is also currently in chapter 11 and
where that chapter 11 case is a related chapter 11 case to this
case. On January 24, 2022 Crystal Lake Bank filed an amended claim
as 100% unsecured in the amount of $260,621.69, which WCOP will pay
as an unsecured claim and will be included in the unsecured
nonpriority creditor 3 class.

Class 3 consists of all general unsecured claims against the
Debtor, including Classes 1 NonPriority Portion of the IRS Claim
($6,000.00) and the unsecured deficiency portion of Claim 2.3 of
Crystal Lake Bank ($260,621.69).

This class also includes a claim by Chris Verveniotis, Tom Halkias,
George Halkias. for an Unsecured Deficiency claim. This unsecured
debt stems from a fire on the Debtors store where the store was
burned to the ground in April of 2015 before reopening in August of
2016. The amount claimed is $45,897.17. They are being asked to
withdraw the claim and the claim will not be paid in this plan as
it is included in the base rent where Debtor remains current.

The combined claims in this class are for $266,621.99. This class
will be paid over 60 months commencing on 30 days after the
effective date of the Plan at $4,443.69 per month paid quarterly,
to pay this class of non priorty general unsecured claims in full.

Equity Security Holders will not receive a distribution under the
Plan. This class is impaired.

The Plan will be funded by the cash flow of the business following
the effective date of the Plan. Joe Lucchetto, as 100% owner of the
reorganized Debtor, will act as the officer who will implement the
plan on behalf of the Debtor.

A full-text copy of the First Modified Subchapter V Plan of
Reorganization dated Jan. 25, 2022, is available at
https://bit.ly/3s2SHdN from PacerMonitor.com at no charge.

Attorneys for the Chapter 11 Estate:

     J. Kevin Benjamin, Esq.
     Theresa S. Benjamin, Esq.
     Benjamin Legal Services PLC
     1016 West Jackson Blvd.
     Chicago, Illinois 60607-2914
     Phone: (312) 853-3100

                          About WCOP Inc.

Chicago-based WCOP, Inc., sought Chapter 11 protection (Bankr. N.D.
Ill. Case No. 21-04679) on April 9, 2021. In the petition signed by
Pasquale Lucchetto, president, the Debtor disclosed total assets of
up to $50,000 and total liabilities of up to $10 million.  

Judge Lashonda A. Hunt presides over the case.  

Kevin Benjamin, Esq., of Benjamin Legal Services, PLC and Bill J.
Marinakos of Tsoutsias, Balabanos & Associates, Ltd., serve as the
Debtor's bankruptcy counsel and accountant, respectively.


[*] SierraConstellation Expands Dallas Office with 2 New Hires
--------------------------------------------------------------
SierraConstellation Partners LLC, an interim management and
advisory firm to middle-market companies in transition, on Jan. 27,
2022, announced that Colby Whitlow and Stuart Miles have joined the
firm's Dallas office.  Whitlow and Miles reflect SCP's growing
commitment to the region and will work to expand the firm's
existing presence in Dallas and the Southwestern U.S.

Colby Whitlow joins SCP as a Senior Director, where he will advise
companies and various creditor groups through complex restructuring
matters.  Whitlow brings with him over 11 years of financial
advisory and corporate finance experience, including in-court and
out-of-court restructuring, operational turnarounds, balance sheet
restructurings, performance improvement, mergers and acquisitions,
liquidity management, and financial modeling and forecasting.  He
joins from FTI Consulting, where he worked in the Corporate Finance
& Restructuring practice.  Whitlow holds a bachelor's degree in
finance and accounting from Oklahoma State University and an MBA
from the Mays School of Business at Texas A&M University.

Stuart Miles joins SCP as a Senior Associate, where he will be
responsible for providing financial and operational advisory
services to companies in transition.  Miles joins from Morgan
Stanley where he worked on structuring equity portfolios,
alternative investment research, and assisting clients with
securitized lending strategies.  Miles holds a bachelor's degree in
economics and finance from Texas Christian University.

"We are thrilled to welcome Colby and Stuart to SCP and look
forward to seeing the Dallas office thrive with the addition of
their talents," said SCP Founder & CEO Larry Perkins.  "We have
spent a great deal of time and effort thoughtfully building out our
presence in Dallas, Houston and the Southwest in recent years. We
have had some great client successes in the region so far and see
the need to expand our team to further serve clients. I am
confident that under the leadership of Carl Moore, both Colby and
Stuart will further the success of our Dallas office in this
important market for our firm. I can’t wait to see what they
accomplish."

SCP opened its Dallas office under Managing Director Carl Moore in
2019 and has had a presence in the Southwestern U.S. since 2016.
The firm recently expanded its Houston office with the hiring of
veteran corporate adviser Taylor Sherman as a Managing Director and
is planning ongoing expansion in the region over the coming
months.

"Having two talented and capable new team members like Colby and
Stuart join me in Dallas is going to give us much more runway for
expansion in this market, and I can't wait to get to work with the
new team," said Moore.  "We have worked hard to build SCP's market
share in Dallas and in Texas, and we have plenty of room for
growth. We have an opportunity in Dallas and the Southwest to bring
SCP's hands-on counsel for companies in transition to a wider range
of clients and carry on the growth of the firm."

              About SierraConstellation Partners

SierraConstellation Partners (SCP) --
http://www.sierraconstellation.com/-- is a national interim
management and advisory firm headquartered in Los Angeles with
offices in Boston, Chicago, Dallas, Houston, New York, and Seattle.
SCP serves middle-market companies and their partners and
investors navigating their way through difficult business
challenges.  The team's real-world experience, operational mindset,
and hands-on approach enable us to deliver effective operational
improvements and financial solutions to help companies restore
value, regain creditor confidence, and capitalize on opportunities.
As former CEOs, COOs, CFOs, private equity investors, and
investment bankers, our team of senior professionals has decades of
experience operating and advising companies.


[^] BOND PRICING: For the Week from January 24 to 28, 2022
----------------------------------------------------------
  Company                    Ticker  Coupon Bid Price   Maturity
  -------                    ------  ------ ---------   --------
Accelerate Diagnostics Inc   AXDX     2.500    70.000  3/15/2023
BPZ Resources Inc            BPZR     6.500     3.017   3/1/2049
Basic Energy Services Inc    BASX    10.750     7.313 10/15/2023
Basic Energy Services Inc    BASX    10.750     7.313 10/15/2023
Brixmor Operating
  Partnership LP             BRX      1.182    99.780   2/1/2022
Buffalo Thunder
  Development Authority      BUFLO   11.000    50.000  12/9/2022
Diamond Sports Group LLC /
  Diamond Sports Finance Co  DSPORT   6.625    24.719  8/15/2027
Diamond Sports Group LLC /
  Diamond Sports Finance Co  DSPORT   6.625    25.470  8/15/2027
EnLink Midstream Partners    ENLK     6.000    78.000       N/A
Endo Finance LLC /
  Endo Finco Inc             ENDP     5.375    72.000  1/15/2023
Endo Finance LLC /
  Endo Finco Inc             ENDP     5.375    72.000  1/15/2023
Energy Conversion Devices    ENER     3.000     7.875  6/15/2013
Energy Future Competitive
  Holdings Co LLC            TXU      1.117     0.072  1/30/2037
GNC Holdings Inc             GNC      1.500     0.488  8/15/2020
GTT Communications Inc       GTTN     7.875    14.000 12/31/2024
GTT Communications Inc       GTTN     7.875    12.750 12/31/2024
General Electric Co          GE       4.000    90.125       N/A
Goodman Networks Inc         GOODNT   8.000    45.000  5/11/2022
JPMorgan Chase & Co          JPM      3.932    99.428       N/A
MAI Holdings Inc             MAIHLD   9.500    19.671   6/1/2023
MAI Holdings Inc             MAIHLD   9.500    19.671   6/1/2023
MAI Holdings Inc             MAIHLD   9.500    19.671   6/1/2023
MBIA Insurance Corp          MBI     11.501     8.414  1/15/2033
MBIA Insurance Corp          MBI     11.501     8.414  1/15/2033
Nine Energy Service Inc      NINE     8.750    43.237  11/1/2023
Nine Energy Service Inc      NINE     8.750    45.358  11/1/2023
Nine Energy Service Inc      NINE     8.750    45.405  11/1/2023
OMX Timber Finance
  Investments II LLC         OMX      5.540     0.836  1/29/2020
Oldapco Inc                  APPPAP   9.000     2.250   6/1/2020
Renco Metals Inc             RENCO   11.500    24.875   7/1/2003
Revlon Consumer Products     REV      6.250    41.807   8/1/2024
Ruby Pipeline LLC            RPLLLC   8.000    85.500   4/1/2022
Ruby Pipeline LLC            RPLLLC   8.000    88.534   4/1/2022
Sears Holdings Corp          SHLD     6.625     0.459 10/15/2018
Sears Holdings Corp          SHLD     6.625     1.955 10/15/2018
Sears Roebuck Acceptance     SHLD     6.750     1.180  1/15/2028
Sears Roebuck Acceptance     SHLD     7.000     1.048   6/1/2032
Sears Roebuck Acceptance     SHLD     7.500     0.805 10/15/2027
Sears Roebuck Acceptance     SHLD     6.500     1.047  12/1/2028
Sempra Texas Holdings Corp   TXU      5.550    13.500 11/15/2014
Talen Energy Supply LLC      TLN      6.500    42.828   6/1/2025
Talen Energy Supply LLC      TLN     10.500    45.782  1/15/2026
Talen Energy Supply LLC      TLN      9.500    84.529  7/15/2022
Talen Energy Supply LLC      TLN      6.500    42.875  9/15/2024
Talen Energy Supply LLC      TLN      9.500    84.529  7/15/2022
Talen Energy Supply LLC      TLN      6.500    42.875  9/15/2024
TerraVia Holdings Inc        TVIA     5.000     4.644  10/1/2019
Trousdale Issuer LLC         TRSDLE   6.500    33.150   4/1/2025



                            *********

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
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                            *********

S U B S C R I P T I O N   I N F O R M A T I O N

Troubled Company Reporter is a daily newsletter co-published
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Pennsylvania, USA, and Beard Group, Inc., Philadelphia, Pa., USA.
Randy Antoni, Jhonas Dampog, Marites Claro, Joy Agravante,
Rousel Elaine Tumanda, Joel Anthony G. Lopez, Psyche A. Castillon,
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Peter A. Chapman, Editors.

Copyright 2022.  All rights reserved.  ISSN: 1520-9474.

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                   *** End of Transmission ***