/raid1/www/Hosts/bankrupt/TCR_Public/220201.mbx          T R O U B L E D   C O M P A N Y   R E P O R T E R

              Tuesday, February 1, 2022, Vol. 26, No. 31

                            Headlines

121 SOURCING: Unsecureds Will Recover 75% Under New Plan
203 W 107 STREET: Seeks to Extend Exclusivity Period to April 21
A.B.C. CARPET: Unsecureds to Get 2.4% to 5.8% in Liquidating Plan
AAR CORPORATION: Egan-Jones Keeps BB+ Senior Unsecured Ratings
ABRAXAS PETROLEUM: Egan-Jones Keeps CCC Senior Unsecured Ratings

ADVANCED CLEANUP: Trustee Sets Bidding Procedures for All Assets
ADVANCED ENVIRONMENTAL: Trustee Sets Bid Procedures for All Assets
ALLEN SUPPLY: Exclusivity Period Extended to May 18
ALPHA LATAM: Unsecureds Will Recover 7.7% to 12.6% in Plan
AMERICAN EAGLE: Sets Bid Procedures for Substantially All Assets

ANGEL'S SQUARE: May Use City National Bank's Cash Until Feb 4
AP GAMING I: Moody's Ups CFR to B2 & Rates New Sr. Secured Debt B2
AP GAMING: S&P Alters Outlook to Stable, Affirms 'B' ICR
APARTMENT INVESTMENT: Egan-Jones Keeps BB+ Sr. Unsecured Ratings
APEX TOOL: Moody's Hikes CFR to B3 & Rates New First Lien Debt B1

API HOLDINGS III: Moody's Cuts CFR to Caa1 & Alters Outlook to Neg.
AROUND THE SOUND: Unsecureds to Get 24.6% Under Plan
ASHLAND LLC: Egan-Jones Keeps BB Senior Unsecured Ratings
B&G FOODS: Egan-Jones Cuts Senior Unsecured Ratings to B
BASA INVESTMENTS: Case Summary & Eight Unsecured Creditors

BAUSCH HEALTH: Fitch Assigns BB Rating to Secured Notes
BAYTEX ENERGY: Egan-Jones Keeps B+ Senior Unsecured Ratings
BEAZER HOMES: Egan-Jones Hikes Senior Unsecured Ratings to B
BORINQUEN NATURAL: Unsecureds Will Recover 100% Under Plan
BOULDER BOTANICAL: Wins Cash Collateral Access Thru Feb 14

CALCEUS ACQUISITION: Moody's Cuts CFR & Secured Term Loan to Caa1
CALERES INC: Moody's Withdraws Ba3 CFR Following Debt Repayment
CALIFORNIA PALMS: Case Summary & Unsecured Creditors
CARMAX INCORPORATED: Egan-Jones Keeps BB+ Senior Unsecured Ratings
CARNATION HOME: Taps Genova Malin & Trier as Legal Counsel

CMC MATERIALS: Egan-Jones Keeps BB+ Senior Unsecured Ratings
COGENT COMMUNICATIONS: Egan-Jones Keeps B- Sr. Unsecured Ratings
CORECIVIC INC: Egan-Jones Keeps BB+ Senior Unsecured Ratings
CORP GROUP: UST Says Broad Releases Make Plan Unconfirmable
CRAIG A. POPE: Larkin Buying 21 Whitewater Vacant Lots for $500K

CROWN HOLDINGS: Moody's Affirms Ba2 CFR & Alters Outlook to Pos.
DALEX DEVELOPMENT: Exclusivity Period Extended to March 28
DNKV LLC: Voluntary Chapter 11 Case Summary
DOCTOR DREDGE: Case Summary & Eight Unsecured Creditors
EARTH FARE: Closes T. Johns Store 5 Months After Reopening

EBIX INC: Egan-Jones Hikes Senior Unsecured Ratings to BB-
ECHOSTAR CORP: Egan-Jones Hikes Senior Unsecured Ratings to BB-
EDGEWELL PERSONAL: Egan-Jones Keeps B Senior Unsecured Ratings
EDUCATIONAL TECHNICAL: Seeks 30-Day Extension of Plan Exclusivity
ELECTRONICS FOR IMAGING: Moody's Ups CFR to B3, Outlook Stable

ELI & ALI: Unsecureds Will be Paid 13.8% Under Plan
ENERPLUS CORP: Egan-Jones Keeps B Senior Unsecured Ratings
FLUOR CORP: Egan-Jones Keeps BB- Senior Unsecured Ratings
FOSSIL GROUP: Egan-Jones Hikes Sr. Unsecured Ratings to CCC
FOUNTAINS OF ST. AUGUSTINE: Selling Property to Rahimi for $4-Mil.

GBG USA: Exclusivity Period Extended to March 28
GENWORTH FINANCIAL: Egan-Jones Keeps BB- Senior Unsecured Ratings
GIRARDI & KEESE: Crash Victims' Fraud Case vs. Erika Dismissed
GLOBALSTAR INC: Egan-Jones Keeps CC Senior Unsecured Ratings
GOOD GUYZ: Case Summary & Eight Unsecured Creditors

GOODNIGHT WATER: Moody's Assigns First Time B3 Corp. Family Rating
GOODNIGHT WATER: S&P Assigns 'B' ICR, Outlook Stable
GOODYEAR TIRE: Egan-Jones Cuts Senior Unsecured Ratings to BB-
GRUPO AEROMEXICO: Bankruptcy Exit Okayed; Apollo to Receive Stake
GRUPO AEROMEXICO: Reaches Deal With Final Objectors to Plan

GVS TEXAS: CBRE WWG Buying Substantially All Assets for $450-Mil.
GVS TEXAS: Unsecureds Claims Unimpaired in Sale Plan
HELIUS MEDICAL: Q4 2021 Revenue Projected at $250K-$260K
HELMIRICH & PAYNE: Egan-Jones Hikes Sr. Unsecured Ratings to BB-
HILLSIDE OFFICE: Sets Bid Procedures for $3.8-Mil. All Assets Sale

HOME DEALS OF MAINE: Thompson Buying Fairfield Property for $140K
HOMETOWN RESTORATION: Unsecureds be Paid Up to 100% in Plan
IFRESH INC: Nasdaq to Delist Common Shares
II-VI INC: Egan-Jones Keeps BB+ Senior Unsecured Ratings
IOWA FINANCE: Fitch Gives B+ Rating on Revenue Bonds

KEAVEN L. DOTTERY: John Clark Buying Atlanta Property for $185K
KEAVEN L. DOTTERY: Seeks Expedited Hearing on Atlanta Property Sale
KESTREL ACQUISITION: Moody's Alters Ratings Outlook to Stable
LATAM AIRLINES: Court Okays Key Aircraft Deals With Sculptor, SVP
LATAM AIRLINES: Faces Heavy Opposition in Plan Disclosures Hearing

LIBERTY PARK: Apartments File for Chapter 11 Bankruptcy
LIVE NATION: S&P Alters Outlook to Positive, Affirms 'B' ICR
MAIN EVENT: S&P Alters Outlook to Positive, Affirms 'B-' ICR
MATRIX HOLDINGS: S&P Assigns 'B-' ICR, Outlook Stable
MAUSER PACKAGING: Fitch Withdraws Ratings

MCAFEE LLC: Fitch Withdraws BB- LongTerm Issue Rating
MFA FINANCIAL: Egan-Jones Keeps BB+ Senior Unsecured Ratings
MISSOURI JACK: Plan Solicitation Period Extended to April 1
MOUNTAIN PROVINCE: Nets US$25 Million From Sale of Diamond
NASSAU BREWING: Exclusivity Period Extended to March 2

NORDIC AVIATION: US Trustee Wants NAC to Move Overseas Cash
NUANCE COMMUNICATIONS: Egan-Jones Keeps B+ Sr. Unsecured Ratings
OCWEN FINANCIAL: Egan-Jones Keeps CCC+ Senior Unsecured Ratings
ODYSSEY AT PATERSON: Seeks Private Sale of Paterson Asset for $3MM
OMAGINE INC: Oman Litigation Proceeds to Fund Plan

OUTFRONT MEDIA: Egan-Jones Keeps CCC Senior Unsecured Ratings
PAINT THE WIND: Seeks to Hire CGA Law Firm as Bankruptcy Counsel
PATH MEDICAL: Has Plan to Sell All Assets to Pay Claims
PENNSYLVANIA REAL: Egan-Jones Keeps CCC- Senior Unsecured Ratings
PEYTO EXPLORATION: Egan-Jones Hikes Sr. Unsecured Ratings to BB-

PIAGGIO AMERICA: Fast Enterprises Opposes Exclusivity Extension
PLAMEX INVESTMENT: $162.5M Sale to Quarry to Fund Plan Payments
POLARIS GUAM: Bankrupt Verona Resort Sold for $13.6 Million
PORTOFINO TOWERS: Exclusivity Period Extended to March 27
POST OAK TX: Exclusivity Period Extended to Feb. 23

PURDUE PHARMA: 3rd-Party Releases Oral Argument to End April 2022
REVLON INC: Egan-Jones Hikes Senior Unsecured Ratings to CC
ROBERT D. SPARKS: Steelmans Buying Farmer County Property for $112K
SALAD & CO: U.S. Trustee Unable to Appoint Committee
SANGHA HOSPITALITY: Owner of Vacant Hotel Files Chapter 11

SAVI TECHNOLOGY: To Seek Plan Confirmation on March 15
SCHULDNER LLC: Trustee Selling Duluth City Property $110K Cash
SCHULDNER LLC: Trustee Selling Duluth Property to Yue for $93K Cash
SCIENTIFIC GAMES: Egan-Jones Keeps CCC+ Senior Unsecured Ratings
SKY MEDIA: Leasing Units 4801 & 4811 to Khalilian for $18K/Month

SLM STUDENT 2007-7: Fitch Lowers 2 Note Classes to 'D'
SOO HOTELS: Trustee Seling Business Property to Shammami for $150K
SPEED INDUSTRIAL: Selling Chryogenic Trailer to Ratermann for $75K
SVENHARD'S SWEDISH: Bill Pruitt Out as Committee Member
SYSCO CORP: Egan-Jones Keeps BB Senior Unsecured Ratings

TC ENERGY: Egan-Jones Keeps BB+ Senior Unsecured Ratings
TEAM SYSTEMS: Filed Chapter 11 in Bad Faith, Say Suppliers
TEGNA INC: Egan-Jones Keeps CCC+ Senior Unsecured Ratings
TENNECO INC: Egan-Jones Hikes Senior Unsecured Ratings to B+
TENTLOGIX INC: Court Confirms Fourth Amended Plan

TERADATA CORP: Egan-Jones Hikes Senior Unsecured Ratings to BB+
TIMOTHY WAYNE LAQUAY: Inteplast Buying Victoria Property for $3MM
TWIN PINES: Court Confirms Second Amended Plan
UTZ QUALITY: Moody's Alters Outlook on B1 CFR to Stable
VIPER PRODUCTS: Dale Shope Buying 2006 PJTL Dump Trailer for $5K

WHITING PETROLEUM: Egan-Jones Hikes Senior Unsecured Ratings to B+
WOLVERINE WORLD: Egan-Jones Keeps B Senior Unsecured Ratings
WORKDAY INC: Egan-Jones Keeps B Senior Unsecured Ratings
[*] AlixPartners' Joel Bines Launch 'The Metail Economy'
[^] Large Companies with Insolvent Balance Sheet


                            *********

121 SOURCING: Unsecureds Will Recover 75% Under New Plan
--------------------------------------------------------
121 Sourcing & Supply LLC submitted a Second Plan of Reorganization
and a Second Disclosure Statement.

The Debtor's current property portfolio consists of one property
and all improvements thereto located at 5504 Riverwood Court, Las
Vegas, Nevada 89149.

The Debtor has limited operating history; however, the operations
of the Debtor are not complex as the only asset is a rental
property that will generate approximately $2,200.00-$2,500.00 per
month in gross rental income.

On the Effective Date payments to Creditors' in Classes 1, 4, 5, 5A
and 6 shall be funded from the Debtor's rental income and equity
interest holder contributions should the rental income not be
sufficient.

Under the Plan, Class 6 General Unsecured Claims totaling $2,995
will receive a single Plan Payment of $2,246, which shall be a
contribution made from the Debtor's member.  This single payment
shall be paid within 180 days from the entry of the confirmation
order. Creditors will recover 75% of their claims.  Class 6 is
impaired.

All portions of allowed Class 6 unsecured claims that remain
unpaid, and at the conclusion of the payments required under this
Plan, will cease 6 months after the Effective Date and shall be
forever discharged and rendered non-collectable against the Debtor
or Debtor's property.

Attorney for Debtor:

     Steven L. Yarmy, Esq.
     7464 W Sahara Ave, Suite 8
     Las Vegas, Nevada 89117
     Tel: (702) 586-3513
     Fax: (702) 586-3690
     E-mail: sly@stevenyarmylaw.com

A copy of the Disclosure Statement dated Jan. 26, 2021, is
available at https://bit.ly/349yQ4x from PacerMonitor.com.

                   About 121 Sourcing & Supply

Based in Las Vegas, Nevada, 121 Sourcing & Supply LLC filed a
voluntary petition under Chapter 11 of Title 11, United States Code
(Bankr. D. Nev. Case No. 18-17558) on Dec. 27, 2018, estimating
under $1 million in both assets and liabilities.  Steven L. Yarmy
is the Debtor's counsel.


203 W 107 STREET: Seeks to Extend Exclusivity Period to April 21
----------------------------------------------------------------
203 W 107th Street, LLC asked the U.S. Bankruptcy Court for the
Southern District of New York to extend the exclusivity period to
file a Chapter 11 plan to April 21, and the period to solicit
acceptances for the plan to June 21.

The exclusivity period refers to the period during which only the
company can file a plan after a bankruptcy petition.  

The extension, if granted by the court, will allow 203 W 107th
Street and its lender, LoanCore Capital Credit REIT, LLC, to work
towards confirmation of the company's Chapter 11 plan of
liquidation filed in April last year.

LoanCore is currently working on obtaining financing in connection
with the new mortgages against properties of 203 W 107th Street and
its affiliates from new lenders.  LoanCore has agreed to contribute
funds to the successor owners of the properties who need those
funds to pay claimants under the proposed liquidating plan.     

                      About 203 W 107 Street

203 W 107 Street, LLC and 10 other entities affiliated with Emerald
Equity Group sought Chapter 11 protection (Bankr. S.D.N.Y. Lead
Case No. 20-12960) on Dec. 28, 2020.

The Debtors are single asset real estate entities that own
residential buildings on 107th Street and 117th Street in
Manhattan. There are several hundred tenants currently residing in
the properties.

203 W 107 Street disclosed total assets of $7,044,031 and total
liabilities of $102,929,476 in its petition signed by Ephraim
Diamond, chief restructuring officer. Mr. Diamond and Arbel Capital
Advisors LLC have been retained to assist the Debtors and Emerald
in complying with their obligations under a restructuring support
agreement with LoanCore.

The Honorable Lisa G. Beckerman presides over the case.  Backenroth
Frankel & Krinsky, LLP and Belkin Burden Goldman, LLP, serve as the
Debtors' bankruptcy counsel and special counsel, respectively.

On April 14, 2021, the Debtors filed their Chapter 11 plan of
liquidation and disclosure statement.


A.B.C. CARPET: Unsecureds to Get 2.4% to 5.8% in Liquidating Plan
-----------------------------------------------------------------
A.B.C. Carpet Co., Inc., et al., submitted a Plan of Liquidation
and a Disclosure Statement.

The Plan contemplates the transfer of the Debtors' remaining assets
into a Liquidating Trust followed by the formal dissolution of the
Debtors' corporate existence; the Liquidating Trust is to be
governed by a Liquidating Trust Agreement with its terms carried
out by a Liquidating Trustee.

The Plan provides for a waterfall payment structure in compliance
with section 1129 of the Bankruptcy Code, whereby (i) Holders of
Administrative Claims, Priority Tax Claims and Other Priority
Claims are entitled to distribution ahead of Holders of General
Unsecured Claims, (ii) Holders of General Unsecured Claims are
entitled to distribution ahead of Holders of Subordinated Claims,
and (iii) Holders of Secured Claims (if any) are entitled to their
collateral or the proceeds of their collateral ahead of unsecured
creditors.

More specifically, pursuant to the terms of the Plan:

   * Holders of Allowed Administrative Claims shall be paid in full
in Cash.

   * Holders of Allowed Priority Tax Claims shall be treated in
accordance with Section 1129(a)(9)(C) of the Bankruptcy Code.

   * Holders of Allowed Secured Claims (to the extent any are
determined to exist) and Allowed Other Priority Claims shall be
paid in full in cash or receive such other treatment that renders
such Claims Unimpaired.

   * Holders of Allowed Class 3 General Unsecured Claims shall
receive a pro rata share (calculated based on the proportion that
such Holder's Allowed General Unsecured Claim bears to the
aggregate amount of Allowed General Unsecured Claims) of the
Liquidating Trust Primary Recovery Units.

   * Holders of Allowed Class 4 Subordinated Claims shall receive a
pro rata share (calculated based on the proportion that such
Holder's Allowed Subordinated Claim bears to the aggregate amount
of Allowed Subordinated Claims) of the Liquidating Trust Secondary
Recovery Units.

As of the Petition Date, general unsecured claims asserted against
the Debtors were estimated to be in excess of $80 million.
Unsecured claims against the Debtors include (a) unsecured insider
loans from Ms. Cole and her family totaling more than $40 million,
(b) non-insider loans from Northern Trust totaling more than $15
million, (c) trade and other unsecured debt incurred in the
ordinary course of the Debtors' business, and (d) rent and other
obligations under the Debtors' real property leases.

Under the Plan, Class 3 General Unsecured Claims totaling $12.1 to
$15.3 million will each receive its pro rata share (calculated
based on the proportion that such Holder's Allowed General
Unsecured Claim bears to the aggregate amount of Allowed General
Unsecured Claims) of the Liquidating Trust Primary Recovery Units.
Creditors will recover 2.4% to 5.8% of their claims.  Class 3 is
impaired.

Subject to the provisions of the Plan concerning the Professional
Fee Escrow Account, the Debtors and the Liquidating Trustee shall
fund distributions under the Plan with Cash on hand on the
Effective Date and all other Liquidating Trust Assets.

Counsel for the Debtors:

     Oscar N. Pinkas, Esq.
     Leo Muchnik, Esq.
     Sara A. Hoffman, Esq.
     GREENBERG TRAURIG, LLP
     One Vanderbilt Ave.
     New York, New York 10017
     Tel: (212) 801-9200
     Fax: (212) 801-6400

     Ari Newman, Esq.
     GREENBERG TRAURIG, PA
     333 S.E. 2nd Avenue, Suite 4400
     Miami, Florida 33131
     Tel: (305) 579-0500
     Fax: (305) 579-0717

Counsel to the Creditors' Committee:

     John R. Ashmead, Esq.
     Robert J. Gayda, Esq.
     Catherine V. LoTempio, Esq.
     SEWARD & KISSEL LLP
     One Battery Park Plaza
     New York, New York 10004
     Tel: (212) 574-1200
     Fax: (212) 480-8421

A copy of the Disclosure Statement dated Jan. 26, 2021, is
available at https://bit.ly/35jIWQP from PacerMonitor.com.

                     About A.B.C. Carpet Co. Inc.

New York-based A.B.C. Carpet Co., Inc. owns and operates ABC Carpet
& Home, an iconic lifestyle brand and home furnishing retailer with
stores in Manhattan and Brooklyn.

A.B.C. Carpet Co. and its affiliates filed their voluntary
petitions for Chapter 11 protection (Bankr. S.D.N.Y. Lead Case No.
21-11591) on Sept. 8, 2021.  In the petition signed by Aaron Rose,
chief executive officer, A.B.C. Carpet Co. listed up to $50 million
in assets and up to $100 million in liabilities.

Judge David S. Jones oversees the cases.

The Debtors tapped Greenberg Traurig, LLP, as bankruptcy counsel;
ASK, LLP as special counsel; and B. Riley Securities, Inc. as
investment banker and financial advisor.  Stretto is the claims,
noticing and administrative agent.

The U.S. Trustee for Region 2 appointed an official committee of
unsecured creditors in the Debtors' bankruptcy cases on Sept. 22,
2021.  Seward & Kissel, LLP and Province, LLC serve as the
committee's legal counsel and financial advisor, respectively.


AAR CORPORATION: Egan-Jones Keeps BB+ Senior Unsecured Ratings
--------------------------------------------------------------
Egan-Jones Ratings Company on January 7, 2022, maintained its 'BB+'
foreign currency and local currency senior unsecured ratings on
debt issued by AAR Corporation.

Headquartered in Wood Dale, Illinois, AAR Corporation is a private
provider of aviation services.



ABRAXAS PETROLEUM: Egan-Jones Keeps CCC Senior Unsecured Ratings
----------------------------------------------------------------
Egan-Jones Ratings Company, on January 6, 2022, maintained its
'CCC' foreign currency and local currency senior unsecured ratings
on debt issued by Abraxas Petroleum Corporation. EJR also
maintained its 'C' rating on commercial paper issued by the
Company.

Headquartered in San Antonio, Texas, Abraxas Petroleum Corporation
operates as an exploration and production company.



ADVANCED CLEANUP: Trustee Sets Bidding Procedures for All Assets
----------------------------------------------------------------
Gregory Jones, the Chapter 11 trustee for Advanced Cleanup
Technologies, Inc., and Advanced Environmental Group, LLC, asks the
U.S. Bankruptcy Court for the Central District of California to
authorize the bidding procedures in connection with the sale of
substantially all assets of the Debtors to Golo, LLC, and Pacific6
Environmental, LLC, and/or their assignee(s), pursuant to their
Asset Purchase Agreement, dated Jan. 19, 2022, free and clear of
any and all Liens, on an "as-is, where-is," and "with all faults"
basis, subject to overbid.

A hearing on the Motion is set for Feb. 9, 2022, at 10:00 a.m.

The Sale and other components of the Transaction embodied within
the Golo Purchase Agreement represent a package deal pursuant to
which the Golo Buyer will purchase assets of both Estates together
in exchange for various forms of consideration.  

The following is a summary of the salient terms of the Golo
Purchase Agreement and the underlying Transaction:

     1. Proposed Buyer; Other Signatories: The proposed buyer
includes Golo and Pac6(and/or their assignee), c/o Jeremy
Rothstein, Esq., G&B Law, LLP, 16000 Ventura Blvd., Suite 1000,
Encino, CA 91436, and Richard Golubow, Winthrop Golubow Hollander,
LLP, 1301 Dove Street, Suite 500, Newport Beach, CA 92660.  Each of
the other Golo Parties, including NEAA, ENAA, Jenna, Eleopoulos,
and any other entities or affiliates thereof providing or being
given releases under the Golo Purchase Agreement, will be
additional signatories to the Golo Purchase Agreement and bound by
various provisions of the Golo Purchase Agreement.  

     2. Purchased Assets; Free and Clear of Encumbrances: Subject
to the terms and conditions of the Golo Purchase Agreement, the
Trustee will sell to the Golo Buyer all of the Estates' respective
rights, title, and interest in all assets of the Estates, free and
clear of any and all Liens.
  
     3. Excluded Assets: The Golo Buyer will not acquire, and the
Trustee will retain various asset and all of the Estates'
litigation claims.

     4. Assumed Obligations: The Trustee will assume and assign to
the Golo Buyer the Assigned Contracts, and the Golo Buyer will
assume all obligations under, among other things: (a) the Assigned
Contracts, if any; (b) the "Bare Boat (Barge) Charter," dated as of
Aug. 20, 2020, by and between J&G Restaurant Group, LLC, on the one
hand, and AEG and Ruben Garcia, on the other hand; (c) the "Bare
Boat (Tug) Charter", dated as of Aug. 20, 2020, by and between J&G,
on the one hand, and AEG and Garcia, on the other hand, relating to
the charter of the tug identified as "TRIG LIND"; (d) the Berth
Agreements; and (e) other obligations, if any, identified in
Schedule 1.3 to the Golo Purchase Agreement, pursuant to the
Parties' Assumption Agreement.  The Golo Buyer will pay all Cure
Costs
on the Closing Date.

     5. Purchase Price; Other Consideration: As consideration for
the Sale, in addition to the Assumed Obligations, the purchase
price will consist of the following:   

          a. AEG Cash Payment: On account of AEG, cash payment of
the greater of: (i) $300,000, or (ii) $140,000 ("AEG Cash Payment")
plus the entirety of the accounts receivable owing from CMA CGM
(America) LLC and CMA CGM S.A. (together, "CMA Receivable"), which
are the subject of an interpleader proceeding in the Los Angeles
Superior Court, in the approximate amount of $160,000.

          b. ACTI Cash Payment: On account of ACTI, cash payment of
$150,000.

          c. Credit Bid: Golo will credit bid $600,000 of its
secured claim against ACTI towards the purchase of the ACTI
Purchased Assets, subject to Golo's right to increase its credit
bid in the event of an overbid and auction.

          d. Release of CMA Receivable: Golo will release its
claims against and rights to the CMA Receivable.

          e. Assignment of Golo Party Liens: Each of the Golo
Parties will assign to the AEG Estate and the ACTI Estate,
respectively and as applicable, all of their Liens against AEG,
ACTI, the Estates, and their respective assets, with all such Liens
(the “Golo Party Liens”) preserved for the benefit of, and
enforceable by, the Estates to the same extent, validity, and
priority.   

          f. Assignment of Amiri Liens: The Golo Buyer will obtain
from Amiri an assignment to the AEG Estate and the ACTI Estate,
respectively and as applicable, all of Amiri's Liens against AEG,
ACTI, the Estates, and their respective assets, with all such Liens
preserved for the benefit of, and enforceable by, the Estates.

          g. Waiver and Release of Claims: Except for the Parties'
respective rights and obligations under the Golo Purchase
Agreement, the Trustee, on the one hand, and each of Pac6, Golo,
all other Golo Parties, and Amiri will exchange mutual releases,
with a waiver of Civil Code section 1542. Except for a $25,000
general unsecured claim against each of the Estates, the Releases
will encompass, without limitation, any and all claims any of the
Golo Buyer Related Parties hold against the Estates.

     6. Deposit: The Golo Buyer will tender a deposit in the sum of
$45,000 to the Trustee upon execution of the Purchase Agreement.


     7. Pac6 Forbearance: Pending and until Closing or termination
of the Golo Purchase Agreement in accordance with its terms, Pac6
will forbear from repossessing the Barge and Tug, and otherwise
exercising any of its rights or remedies or taking any other action
that may be authorized under the Court's Order Granting Motion For
Relief From The Automatic Stay Under 11 U.S.C. Section 362
(Personal Property) ("RFS Order").  In the event the Trustee
accepts a bid from another Buyer, Pac6 will continue to forbear
from any and all such actions pending closing of the sale to such
other Buyer in accordance with and subject to the terms of the Golo
Purchase Agreement.

The Trustee seeks to sell the Purchased Assets subject to the
following proposed Bidding Procedures:

     a. Bid Deadline: Feb. 2, 2022, at 5:00 p.m. (PT)

     b. Initial Bid: (a) a cash component that includes $150,000 to
the ACTI Estate and no less than $300,000 to the AEG Estate; and
(b) a non-cash component that involves the release of secured,
administrative expense, and general unsecured claims, including,
but not necessarily limited to, (i) an asserted administrative
claim in favor of the Golo Buyer in an amount no less than $150,000
for successful prosecuting of the involuntary bankruptcy petition
against AEG, (ii) an asserted administrative claim in favor of the
Golo Buyer in an amount no less than $150,000 for successful
prosecuting of the involuntary bankruptcy petition against ACTI,
(iii) an
administrative claim in favor of the Golo Buyer for payment of
post-petition insurance claims for the benefit of the AEG Estate
projected to be in the amount of approximately $48,663.70 as of the
Feb. 9, 2022, hearing date on the Motion, (iv) cure costs due and
payable to Pac6 in an amount no less than $682,390.887 for
non-payment on account of the Charters, and (v) the assignment of
Liens to the Estates in the asserted aggregate of no less than
$8,697,769.25 (in favor of Golo, ENAA, NEAA, and Amiri).

     c. Deposit: $45,000

     d. Auction: In the event no other Bids are received, at the
hearing on the Motion, the Trustee will seek authority to approve
the Transaction with the Golo Buyer. In the event other Bids are
received, the Trustee will consider and evaluate all
timely-submitted Bid Packages and, based thereon, in advance of the
hearing on the Motion, will attempt to determine, in his sole and
absolute discretion, which of the Bids he believes in the exercise
of his business judgment represents the Bid that is best and/or
otherwise most beneficial to the Estate. The Trustee asks the Court
to permit an auction (in-person or remotely via ZoomGov, as
appropriate or
necessary) to take place at the hearing on the Motion.

     e. Bid Increments: The Trustee may set a minimum bid and
bidding increments.

The Motion is made pursuant to 11 U.S.C. Sections 363(b), (f), and
(m), 365(a), (b), and (f), Rules 6004(h) and 6006(d) of the Federal
Rules of Bankruptcy Procedure, and all other applicable sections
and rules on the grounds that the Sale and overall Transaction is
based on the Trustee's sound business judgment, is designed to
maximize the value of the Purchased Assets for the Estates, and
otherwise serves the best interests of the Estates.   

It is necessary and appropriate that the Court orders Garcia to
sign, within 14 days of entry of the order on the Motion, the
Garcia Asset Declaration. As more particularly set forth in the
proposed form of Garcia Asset Declaration, the Golo Buyer seeks
testimony from Garcia that, among other things, the schedules
attached to the Golo Purchase Agreement are accurate, and (if not,
specifically identifying what is inaccurate), that Garcia turned
over all of the Debtors' assets to the Trustee, that neither Garcia
nor any other party is in possession of any of the Debtors' assets,
and that Garcia and his associates do not have an interest in or
allege they have an interest in that have been operated or utilized
by the Debtors in their business.

Finally, the Trustee asks the Court to waive the 14-day automatic
stay, provided in Bankruptcy Rules 6004(h) and 6006(d), of any
order granting the Motion.

A copy of the APA and the Bidding Procedures is available at
https://tinyurl.com/4kdk9sh3 from PacerMonitor.com free of charge.

The Purchasers:

          James Eleopoulos  
          GOLO, LLC
          1860 Obispo Avenue, Suite F  
          Signal Hill, CA 90755
          E-mail: ellade@yahoo.com
          Facsimile: (562) 498-7873

                 - and -

          John C. Molina  
          PACIFIC6 ENVIRONMENTAL, LLC
          211 East Ocean Blvd., Suite 550
          Long Beach, CA 90802
          E-mail: john.molina@pacificsix.com
          Facsimile: (562) 606-2116

The Purchasers are represented by:

          Douglas M. Neistat, Esq.; Jeremy H. Rothstein, Esq.
          G&B LAW, LLP
          16000 Ventura Boulevard, Suite 1000
          Encino, CA 91436
          E-mail: dneistat@gblawllp.com; jrothstein@gblawllp.com
          Facsimile: (818) 986-6534  

                 - and -

          Robert J. Stemler, Esq.
          KEESAL, YOUNG & LOGAN
          400 Oceangate, Suite 1400
          Long Beach, CA 90802
          E-mail: Robert.Stemler@kyl.com
          Facsimile: (562) 436-7416

                About Advanced Cleanup Technologies

A group of creditors of Advanced Cleanup Technologies, Inc. filed
an involuntary Chapter 7 bankruptcy petition (Bankr. C.D. Calif.
Case No. 21-12762) against the company on April 5, 2021.  The
petitioning creditors are GOLO LLC, NEAA Inc., ENAA Inc.,
Francesco
& Linda Funiciello, Ronnie and Sunny Melendez, Nasser Nando
Ghorchian, Alberto Amiri and Talya Enterprises, Kevin King, and
Michael Funiciello. The creditors are represented by Winthrop
Golubow Hollander, LLP.

On July 2, 2021, the court entered an order converting the case to
one under Chapter 11.  Judge Sheri Bluebond oversees the case.
Leslie Cohen Law, PC serves as the Debtor's legal counsel.

Gregory K. Jones is the Chapter 11 trustee appointed in the
Debtor's bankruptcy case.  The trustee is represented by
SulmeyerKupetz, A Professional Corporation.



ADVANCED ENVIRONMENTAL: Trustee Sets Bid Procedures for All Assets
------------------------------------------------------------------
Gregory Jones, the Chapter 11 trustee for Advanced Environmental
Group, LLC, and Advanced Cleanup Technologies, Inc., asks the U.S.
Bankruptcy Court for the Central District of California to
authorize the bidding procedures in connection with the sale of
substantially all assets of the Debtors to Golo, LLC, and Pacific6
Environmental, LLC, and/or their assignee(s), pursuant to their
Asset Purchase Agreement, dated Jan. 19, 2022, free and clear of
any and all Liens, on an "as-is, where-is," and "with all faults"
basis, subject to overbid.

A hearing on the Motion is set for Feb. 9, 2022, at 10:00 a.m.

The Sale and other components of the Transaction embodied within
the Golo Purchase Agreement represent a package deal pursuant to
which the Golo Buyer will purchase assets of both Estates together
in exchange for various forms of consideration.  

The following is a summary of the salient terms of the Golo
Purchase Agreement and the underlying Transaction:

     1. Proposed Buyer; Other Signatories: The proposed buyer
includes Golo and Pac6(and/or their assignee), c/o Jeremy
Rothstein, Esq., G&B Law, LLP, 16000 Ventura Blvd., Suite 1000,
Encino, CA 91436, and Richard Golubow, Winthrop Golubow Hollander,
LLP, 1301 Dove Street, Suite 500, Newport Beach, CA 92660.  Each of
the other Golo Parties, including NEAA, ENAA, Jenna, Eleopoulos,
and any other entities or affiliates thereof providing or being
given releases under the Golo Purchase Agreement, will be
additional signatories to the Golo Purchase Agreement and bound by
various provisions of the Golo Purchase Agreement.  

     2. Purchased Assets; Free and Clear of Encumbrances: Subject
to the terms and conditions of the Golo Purchase Agreement, the
Trustee will sell to the Golo Buyer all of the Estates' respective
rights, title, and interest in all assets of the Estates, free and
clear of any and all Liens.
  
     3. Excluded Assets: The Golo Buyer will not acquire, and the
Trustee will retain various asset and all of the Estates'
litigation claims.

     4. Assumed Obligations: The Trustee will assume and assign to
the Golo Buyer the Assigned Contracts, and the Golo Buyer will
assume all obligations under, among other things: (a) the Assigned
Contracts, if any; (b) the "Bare Boat (Barge) Charter," dated as of
Aug. 20, 2020, by and between J&G Restaurant Group, LLC, on the one
hand, and AEG and Ruben Garcia, on the other hand; (c) the "Bare
Boat (Tug) Charter", dated as of Aug. 20, 2020, by and between J&G,
on the one hand, and AEG and Garcia, on the other hand, relating to
the charter of the tug identified as "TRIG LIND"; (d) the Berth
Agreements; and (e) other obligations, if any, identified in
Schedule 1.3 to the Golo Purchase Agreement, pursuant to the
Parties' Assumption Agreement.  The Golo Buyer will pay all Cure
Costs on the Closing Date.

     5. Purchase Price; Other Consideration: As consideration for
the Sale, in addition to the Assumed Obligations, the purchase
price will consist of the following:   

          a. AEG Cash Payment: On account of AEG, cash payment of
the greater of: (i) $300,000, or (ii) $140,000 ("AEG Cash Payment")
plus the entirety of the accounts receivable owing from CMA CGM
(America) LLC and CMA CGM S.A. (together, "CMA Receivable"), which
are the subject of an interpleader proceeding in the Los Angeles
Superior Court, in the approximate amount of $160,000.

          b. ACTI Cash Payment: On account of ACTI, cash payment of
$150,000.

          c. Credit Bid: Golo will credit bid $600,000 of its
secured claim against ACTI towards the purchase of the ACTI
Purchased Assets, subject to Golo's right to increase its credit
bid in the event of an overbid and auction.

          d. Release of CMA Receivable: Golo will release its
claims against and rights to the CMA Receivable.

          e. Assignment of Golo Party Liens: Each of the Golo
Parties will assign to the AEG Estate and the ACTI Estate,
respectively and as applicable, all of their Liens against AEG,
ACTI, the Estates, and their respective assets, with all such Liens
(the “Golo Party Liens”) preserved for the benefit of, and
enforceable by, the Estates to the same extent, validity, and
priority.   

          f. Assignment of Amiri Liens: The Golo Buyer will obtain
from Amiri an assignment to the AEG Estate and the ACTI Estate,
respectively and as applicable, all of Amiri's Liens against AEG,
ACTI, the Estates, and their respective assets, with all such Liens
preserved for the benefit of, and enforceable by, the Estates.

          g. Waiver and Release of Claims: Except for the
Parties’ respective rights and obligations under the Golo
Purchase Agreement, the Trustee, on the one hand, and each of Pac6,
Golo, all other Golo Parties, and Amiri will exchange mutual
releases, with a waiver of Civil Code section 1542. Except for a
$25,000 general unsecured claim against each of the Estates, the
Releases will encompass, without limitation, any and all claims any
of the Golo Buyer Related Parties hold against the Estates.

     6. Deposit: The Golo Buyer will tender a deposit in the sum of
$45,000 to the Trustee upon execution of the Purchase Agreement.

     7. Pac6 Forbearance: Pending and until Closing or termination
of the Golo Purchase Agreement in accordance with its terms, Pac6
will forbear from repossessing the Barge and Tug, and otherwise
exercising any of its rights or remedies or taking any other action
that may be authorized under the Court's Order Granting Motion For
Relief From The Automatic Stay Under 11 U.S.C. Section 362
(Personal Property) ("RFS Order").  In the event the Trustee
accepts a bid from another Buyer, Pac6 will continue to forbear
from any and all such actions pending closing of the sale to such
other Buyer in accordance with and subject to the terms of the Golo
Purchase Agreement.

     8. The Closing will take place within 21 days after entry of
the Sale Order or such other later date as the Golo Buyer and the
Trustee will agree.

The Trustee seeks to sell the Purchased Assets subject to the
following proposed Bidding Procedures:

     a. Bid Deadline: Feb. 2, 2022, at 5:00 p.m. (PT)

     b. Initial Bid: (a) a cash component that includes $150,000 to
the ACTI Estate and no less than $300,000 to the AEG Estate; and
(b) a non-cash component that involves the release of secured,
administrative expense, and general unsecured claims, including,
but not necessarily limited to, (i) an asserted administrative
claim in favor of the Golo Buyer in an amount no less than $150,000
for successful prosecuting of the involuntary bankruptcy petition
against AEG, (ii) an asserted administrative claim in favor of the
Golo Buyer in an amount no less than $150,000 for successful
prosecuting of the involuntary bankruptcy petition against ACTI,
(iii) an
administrative claim in favor of the Golo Buyer for payment of
post-petition insurance claims for the benefit of the AEG Estate
projected to be in the amount of approximately $48,663.70 as of the
Feb. 9, 2022, hearing date on the Motion, (iv) cure costs due and
payable to Pac6 in an amount no less than $682,390.887 for
non-payment on account of the Charters, and (v) the assignment of
Liens to the Estates in the asserted aggregate of no less than
$8,697,769.25 (in favor of Golo, ENAA, NEAA, and Amiri).

     c. Deposit: $45,000

     d. Auction: In the event no other Bids are received, at the
hearing on the Motion, the Trustee will seek authority to approve
the Transaction with the Golo Buyer. In the event other Bids are
received, the Trustee will consider and evaluate all
timely-submitted Bid Packages and, based thereon, in advance of the
hearing on the Motion, will attempt to determine, in his sole and
absolute discretion, which of the Bids he believes in the exercise
of his business judgment represents the Bid that is best and/or
otherwise most beneficial to the Estate. The Trustee asks the Court
to permit an auction (in-person or remotely via ZoomGov, as
appropriate or
necessary) to take place at the hearing on the Motion.

     e. Bid Increments: The Trustee may set a minimum bid and
bidding increments.

The Motion is made pursuant to 11 U.S.C. Sections 363(b), (f), and
(m), 365(a), (b), and (f), Rules 6004(h) and 6006(d) of the Federal
Rules of Bankruptcy Procedure, and all other applicable sections
and rules on the grounds that the Sale and overall Transaction is
based on the Trustee's sound business judgment, is designed to
maximize the value of the Purchased Assets for the Estates, and
otherwise serves the best interests of the Estates.   

It is necessary and appropriate that the Court orders Garcia to
sign, within 14 days of entry of the order on the Motion, the
Garcia Asset Declaration. As more particularly set forth in the
proposed form of Garcia Asset Declaration, the Golo Buyer seeks
testimony from Garcia that, among other things, the schedules
attached to the Golo Purchase Agreement are accurate, and (if not,
specifically identifying what is inaccurate), that Garcia turned
over all of the Debtors' assets to the Trustee, that neither Garcia
nor any other party is in possession of any of the Debtors' assets,
and that Garcia and his associates do not have an interest in or
allege they have an interest in that have been operated or utilized
by the Debtors in their business.

Finally, the Trustee asks the Court to waive the 14-day automatic
stay, provided in Bankruptcy Rules 6004(h) and 6006(d), of any
order granting the Motion.

                About Advanced Environmental Group

A group of creditors of Advanced Environmental Group, LLC filed an
involuntary Chapter 7 bankruptcy petition (Bankr. C.D. Cal. Case
No. 21-12761) against the company on April 5, 2021.

The petitioning creditors are Innovative Engineering and
Maintenance, Inc., Muni-Fed Energy, Inc., Quinn Rental Services,
Inc., Ronnie and Sunny Melendez, Eric Granit R K Granit Employees
Retirement, Ronald Moore, Nasser Nando Ghorchian, Dr. Iraj Naima,
Jenna Development, Inc., GOLO, LLC, NEAA, Inc., ENAA, Inc.,
Alberto
Amiri and Talya Enterprises, and the U.S. Trustee.  The creditors,
which assert $11,432,307.79 in claims, are represented by Winthrop
Golubow Hollander, LLP.

On July 2, 2021, the court entered an order converting the case to
one under Chapter 11.  Judge Sheri Bluebond oversees the case.
Leslie Cohen Law, PC serves as the Debtor's legal counsel.

Gregory K. Jones is the Subchapter V trustee appointed in the
Debtor's bankruptcy case.  The trustee is represented by
SulmeyerKupetz, A Professional Corporation.  The Court, on
September 3, 2021, voided the Debtor's Subchapter V election, at
the behest of Pacific6 Environmental, LLC, and ruled that a case
trustee must be appointed, pending selection by the U.S. Trustee.
On September 8, 2021, Peter Anderson, U.S. Trustee for Region 16,
appointed Jones as Chapter 11 Trustee for the Debtor.



ALLEN SUPPLY: Exclusivity Period Extended to May 18
---------------------------------------------------
Judge John Sherwood of the U.S. Bankruptcy Court for the District
of New Jersey issued an order extending the exclusivity period for
The Allen Supply & Laundry Service, Inc. to file a Chapter 11 plan
to May 18.  

The court order also authorized the company to make an interim
distribution to its administrative creditors.

The distributions to Speed Financial Services, Inc. and Laundry
Distribution & Food Service Joint Board Workers United may be
adjusted to 51.44% of the allowed claims to the extent that they
are allowed or fixed at an amount less than as set forth in Allen's
administrative claim schedule, according to the court order.

A copy of the court order and a schedule of Chapter 11
Administrative Claims and the proposed distribution is available
for free at https://bit.ly/3rcXevc

             About The Allen Supply & Laundry Service

Founded in 1920, The Allen Supply & Laundry Service, Inc. provides
dry cleaning and laundry services.

Allen Supply & Laundry Service sought protection under Chapter 11
of the Bankruptcy Code (Bankr. D.N.J. Case No. 19-10132) on January
3, 2019, listing up to $10 million in assets and up to $1 million
in liabilities.

Judge John K. Sherwood oversees the case.

The Debtor tapped Wasserman, Jurista & Stolz, P.C. as bankruptcy
counsel; New & Karfunkel, P.C. as special counsel; and Speed
Financial Services, Inc. as accountant.


ALPHA LATAM: Unsecureds Will Recover 7.7% to 12.6% in Plan
----------------------------------------------------------
Judge J. Kate Stickles has entered an order approving the
Disclosure Statement of Alpha Latam Management, LLC, et al.

The following dates and deadlines in connection with the
Solicitation Procedures and the Confirmation Hearing are approved:

    * The deadline to the file the executory contracts and
unexpired leases schedule will be on Feb. 11, 2022.

    * The Rule 3018(a) motion deadline will be on Feb. 15, 2022.

    * The Plan supplement deadline will be on Feb. 18, 2022.

    * The Plan objection deadline will be on Feb. 25, 2022 at 4:00
PM (ET).

    * The Rule 3018(a) objection deadline will be on Feb. 25, 2022
at 4:00 PM (ET).

    * The voting deadline will be on Feb. 25, 2022 at 5:00 PM
(ET).

    * The deadline to file Plan confirmation brief and supporting
declarations will be on March 1, 2022 at 12:00 PM (ET).

    * The deadline to file a voting report will be on March 1, 2022
at 12:00 PM (ET).

    * The confirmation hearing on the Plan will be on March 3, 2022
at 10:30 AM (ET).

                          Liquidating Plan

Alpha Latam Management, LLC, et al., submitted a Plan and a
Disclosure Statement.

The Plan contemplates the liquidation and dissolution of the
Debtors (except for ALM) and the resolution of all outstanding
Claims against and Equity Interests in such Debtors. After an
exhaustive marketing and sale process, approved a sale of the
majority of the loan portfolio and operational assets of Alpha
Capital S.A.S. and Vive Créditos Kusida S.A.S. (collectively, the
"Colombian Sellers") to CFG Partners Colombia SAS, in accordance
with the  Asset Purchase Agreement ("APA") between the parties,
dated as of Nov. 4, 2021.  The Debtors expect to close the sale
transaction at or prior to the Effective Date of the Plan.

Under the Plan, Class 4a Other Unsecured Claims totaling $2,151,695
will each receive on the Plan Distribution Date, its pro rata share
of the beneficial interest in the Liquidating Trust, entitling such
holder to receive proceeds on account of such interests.  Creditors
will recover 7.7% to 12.6% of their claims. Class 4a is impaired.

The Debtors or Liquidating Trustee, as applicable, shall provide
Plan Distributions of cash and vesting of assets (other than the
liquidating trust assets) and contribution of liquidating trust
assets.

Co-Counsel to the Debtors:

     Mark D. Collins, Esq.
     John H. Knight, Esq.
     Brendan J. Schlauch, Esq.
     J. Zachary Noble, Esq.
     RICHARDS, LAYTON & FINGER, P.A.
     One Rodney Square, 920 North King St.
     Wilmington, DE 19801
     Tel: (302) 651-7700
     Fax: (302) 651-7701
     E-mail: collins@rlf.com
             knight@rlf.com
             schlauch@rlf.com
             noble@rlf.com

          - and -

     John K. Cunningham, Esq.
     Richard S. Kebrdle, Esq.
     Amanda A. Parra Criste, Esq.
     WHITE & CASE LLP
     200 South Biscayne Blvd., Suite 4900
     Miami, FL 33131
     Tel: (305) 371-2700
     E-mail: jcunningham@whitecase.com
             rkebrdle@whitecase.com
             aparracriste@whitecase.com

     Philip M. Abelson, Esq.
     John J. Ramirez, Esq.
     Brett L. Bakemeyer, Esq.
     1221 Ave. of the Americas
     New York, NY 10020
     Tel: (212) 819-8200
     E-mail: philip.abelson@whitecase.com
             john.ramirez@whitecase.com
             brett.bakemeyer@whitecase.com

A copy of the Order dated Jan. 26, 2021, is available at
https://bit.ly/3G8yfxd from PacerMonitor.com.

A copy of the Disclosure Statement dated Jan. 26, 2021, is
available at https://bit.ly/3g3cggz from PacerMonitor.com.

                      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.


AMERICAN EAGLE: Sets Bid Procedures for Substantially All Assets
----------------------------------------------------------------
American Eagle Delaware Holding Company LLC and its affiliates ask
the U.S. Bankruptcy Court for the District of Delaware to authorize
the bidding procedures in connection with the auction sale of
substantially all assets of American Eagle Leesburg AL LLC and
American Eagle Leesburg MC LLC related to their assisted living
facility located at 700 S. Lake Street, in Leesburg, Florida 34748,
and their memory care facility located at 710 S. Lake Street, in
Leesburg, Florida 34748.

As of the Petition Date, the Debtors have received a number of
non-binding letters of intent for the Assets, and the Debtors
intend to negotiate with the bidders who have submitted those
letters of intent to obtain a Stalking Horse for the Assets. To
maximize the value of the Assets, the Debtors believe it is in the
best interest of the estates to designate a stalking horse
purchaser whose bid is firm and not subject to a diligence out or
financing contingency, and therefore submit the procedures for
designating a stalking horse purchaser.

In connection with their continued negotiations with potential
purchasers, prior to the bid procedures hearing, the Debtors
anticipate entering into a letter of intent with a potential
purchaser who will receive exclusivity to complete diligence and
negotiate an asset purchase agreement prior to the Stalking Horse
Deadline. Not later than the Stalking Horse Deadline, the Debtors,
in consultation with the Trustee and any appointed official
committee of unsecured creditors, subject to compliance with the
terms of the Bid Procedures, may designate the Potential Stalking
Horse Purchaser, or if that party fails to complete sdiligence and
sign an asset purchase agreement, then another party.

By the Motion and in connection with the Bidding Procedures, the
Debtors request additional authority, but not direction, to enter
into a Stalking Horse Agreement with an interested buyer to serve
as the Stalking Horse Purchaser on Feb. 28, 2022.

As a condition to providing a Stalking Horse Bid, the Debtors
anticipate that the Stalking Horse Purchaser will request
reasonable bid protections, including a Break-Up Fee and a Stalking
Horse Expense Reimbursement. The Debtors seek authority to
designate a party as a Stalking Horse Purchaser without further
order of the Court, so long as the following parameters are
satisfied: (a) the Break-Up Fee does not 3% of the aggregate cash
purchase price; (b) the Stalking Horse Expense Reimbursement does
not exceed $50,000; and (c) the Consultation Parties consent, which
consent will not be unreasonably withheld, to the designation of
such party as a Stalking Horse Purchaser on or prior to the
Stalking Horse Deadline of Feb. 28, 2022.

The salient terms of the Bidding Procedures are:

     a. Bid Deadline: March 28, 2022, at 4:00 p.m. (ET)

     b. Initial Bid: Equal or exceed the sum of the amount of (i)
the purchase price under the Stalking Horse Agreement, (ii) any
Break-Up Fee, (C) any Expense Reimbursement, and (D) $200,000

     c. Deposit: 10% of the Bid's proposed cash purchase price

     d. Auction: The Auction, if necessary, will be held virtually
on March 31, 2022 at 10:00 a.m. (ET), or at such other physical
location as identified by the Debtors after notice to all Qualified
Bidders.

     e. Bid Increments: $50,000

     f. Sale Hearing: April 7, 2022

     g. Sale Objection Deadline: March 24, 2022, at 4:00 p.m. (ET)

     h. Cure Notice Deadline: March 4, 2022, at 4:00 p.m. (ET)

     i. Cure or Assignment Objection Deadline: March 21, 2022, at
4:00 p.m. (ET)

On or within two business days after entry of the Bid Procedures
Order, the Debtors will cause the Sale Notice upon Sale Notice
Parties. In addition, the Debtors propose to advertise the sale in
Senior Housing Business' "southeast publication" as soon as
practicable after the Stalking Horse Deadline.

The Debtors are also seeking approval of certain procedures to
facilitate the fairand orderly assumption and assignment of the
Contracts in connection with the Sale. Pursuant to the Bid
Procedures Order, notice of the proposed assumption and assignment
of the Contracts to the Successful Bidder, the proposed cure
amounts related thereto, and the right, procedures, and deadlines
for objecting thereto, will be provided in separate notices to be
sent to the applicable Contract Counterparties.

The Debtors further submit it is appropriate to sell the Assets
free and clear of all Interests other than Permitted Encumbrances
and Assumed Obligations, with any such claims and Interests
attaching to the net sale proceeds of the Assets, as and to the
extent applicable.

In accordance with the Restructuring Term Sheet, the Sale proceeds
may be used to redeem Series 2018 Bonds or as is otherwise
necessary so that, in the Opinion of Bond Counsel (and subject to
the consent of the Trustee), the interest on the tax exempt Series
2018 Bonds and/or Tax Exempt Series 2022A Bonds will be excludable
from federal income taxation.

To maximize the value received for the Assets, the Debtors seek to
close the transaction as soon as possible after the Sale Hearing.
Accordingly, the Debtors have requested the Court waives the 14-day
stay period under Bankruptcy Rules 6004(h) and 6006(d).

                        About American Eagle

Established in 2018, Eagle Senior Living --
https://www.eagleseniorliving.org/ -- is a non-profit provider of
senior living services across the United States, providing care on
a daily basis to approximately 1,000 residents.  Eagle Senior
Living and related entities operate 15 residential senior care
facilities located across the country, from Colorado, Minnesota,
Wisconsin, and Ohio to Alabama, Tennessee, and Florida.

On Jan. 14, 2022, American Eagle Delaware Holding Company LLC and
16 affiliated companies each filed a petition seeking relief under
Chapter 11 of the Bankruptcy Code (Bankr. D. Del. Lead Case No.
22-10028) to seek confirmation of their prepackaged plan.  The
Debtors' cases have been assigned to Judge J. Kate Stickles.

Parent company American Eagle Lifecare Corporation and management
company Greenbrier Senior Living are not included in the Chapter
11
filing.  Greenbrier Senior Living continues to manage all of the
communities.

American Eagle Delaware Holding estimated assets and debt of $10
million to $50 million as of the bankruptcy filing.

The Debtors are represented in the Chapter 11 cases by Polsinelli
PC as legal counsel.  FTI Consulting Inc. and Blueprint Healthcare
Real Estate Advisors, LLC serve as financial advisor and real
estate advisor, respectively.  Epiq Corporate Restructuring, LLC
is
the claims agent and administrative advisor.



ANGEL'S SQUARE: May Use City National Bank's Cash Until Feb 4
-------------------------------------------------------------
Judge Peter D. Russin of the U.S. Bankruptcy Court for the Southern
District of Florida authorized Angel's Square, Inc. to use cash
collateral on an interim basis in accordance with the budget, with
a 10% variance. The Debtor and City National Bank of Florida have
agreed to the terms of the interim order.

The Lender previously asked the Court to prohibit the Debtor's
access to the cash collateral, and has sought from the Debtor an
accounting and segregation of said cash collateral.

Prior to the Petition Date, the Debtor and its affiliate Las
Americas Bakery of Coral Ridge, Inc., d/b/a Las Orquideas
Restaurant executed and delivered (i) a Promissory Note, dated
October 12, 2018, to the Lender in the original aggregate principal
amount of $1,100,000, (ii) a Loan Agreement dated October 12, 2018,
(iii) a Mortgage, Assignment of Rents and Security Agreement, dated
October 12, 2018, by the Debtor in favor of Lender and recorded in
the Public Records of Broward County, Florida on October 18, 2018,
which Mortgage grants Lender, a first lien on the Debtor's Property
and personal property.

The Lender perfected its liens on the Debtor's assets and cash
collateral by and through the Mortgage, the Absolute Assignment and
the filing of the Uniform Commercial Code in Florida under UCC
Number 201806820771.

As of the Petition date, the approximate outstanding balance of the
Loan was $1,071,479. The Lender holds, pursuant to the Loan
Agreement, certain monies in escrow for $32,413 for the closing
proceeds to which the Lender asserts a security interest.

As adequate protection for the Debtor's use of the cash collateral,
the Debtor grants to the Lender a replacement lien on and security
interest in all of the Debtor's postpetition assets, but solely to
the same extent, priority, kind and nature, as the collateral
securing the prepetition obligations to the Lender.  

The Debtor will also pay $7,229 and hand deliver a check to the
Lender on the first of each month as adequate protection payments.

A copy of the sixth interim order is available for free at
https://bit.ly/3INQ46D from PacerMonitor.com.

                       About Angel's Square

Fort Lauderdale, Fla.-based Angel's Square, Inc., is a single asset
real estate debtor (as defined in 11 U.S.C. Section 101(51B)).

Angel's Square sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. S.D. Fla. Case No. 21-13576) on April 15, 2021.
Fernando D. Gill, registered agent, signed the petition.  In its
petition, the Debtor disclosed total assets of up to $10 million
and total liabilities of up to $1 million.  Judge Peter D. Russin
oversees the case.  Behar Gutt & Glazer, P.A. is the Debtor's legal
counsel.  Genovese Joblove & Battista, PA represents City National
Bank of Florida, secured creditor.



AP GAMING I: Moody's Ups CFR to B2 & Rates New Sr. Secured Debt B2
------------------------------------------------------------------
Moody's Investors Service upgraded AP Gaming I, LLC's Corporate
Family Rating to B2 from B3 and Probability of Default Rating to
B2-PD from Caa1-PD. Moody's additionally assigned B2 ratings to the
company's proposed $40 million senior secured revolving credit
facility and $575 million senior secured term loan facility. The
company's Speculative Grade Liquidity rating was upgraded to SGL-2
from SGL-3 and the rating outlook is stable.

Proceeds from the proposed $575 million senior secured first lien
term loan, along with cash on hand, will be used to refinance the
company's existing debt, as well as pay related premiums, fees and
expenses. The B3 ratings on the company's existing revolving credit
facility and term loans remain unchanged because the proposed
refinancing is a key factor in the CFR upgrade to B2, and Moody's
expects to withdraw the ratings on these facilities once the
proposed refinancing closes.

The upgrade of the Corporate Family to B2 and stable outlook
reflect the improvement in the company's operations, with growth in
revenue and earnings. Leverage is expected to be below 5.5x
debt-to-EBITDA at the end of 2021 pro forma for the refinancing and
debt repayment. Additionally, the proposed transaction pushes out
the company's maturity profile, while lowering cash interest on the
term loan, further supporting free cash flow and good liquidity.

The upgrade to SGL-2 from SGL-3 reflects the improvement in the
company's free cash flow from lower cash interest expense, the
upsizing of the revolver to $40 million from $30 million, as well
as the revolver maturity extension.

Moody's upgraded the PDR to B2-PD because of the CFR upgrade and
that the company's proposed debt is a covenant lite structure,
which leads to a 50% mean family recovery rate assumption.

The following ratings/assessments are affected by the action:

Ratings Upgraded:

Issuer: AP Gaming I, LLC

Corporate Family Rating, Upgraded to B2 from B3

Probability of Default Rating, Upgraded to B2-PD from Caa1-PD

Speculative Grade Liquidity Rating, Upgraded to SGL-2 from SGL-3

New Assignments:

Issuer: AP Gaming I, LLC

GTD Senior Secured 1st Lien Term Loan, Assigned B2 (LGD3)

GTD Senior Secured 1st Lien Revolving Credit Facility, Assigned B2
(LGD3)

Outlook Actions:

Issuer: AP Gaming I, LLC

Outlook, Changed To Stable From Negative

RATINGS RATIONALE

AP Gaming's B2 CFR reflects the company's small size and scale in
terms of revenue and EBITDA, both as an absolute number and as
compared to its peers. Revenues are largely tied to the volume of
gaming machine play, which has rebounded following the 2020
closures of its casino customers. Gaming machine sales have begun
to recover with sequential growth, although are not back to
pre-pandemic levels and remain a constraint. Given the need to
create competitive content and technology, the company has to
continue to spend on game development, capex, and skilled
developers which contributes to high operating leverage. The
company benefits from its significant EBITDA margins and recurring
revenue profile during normal operating periods, along with its
growing installed base in recent quarters following a period of
reductions. The company's elevated geographic and customer
concentration remain a key constraint, although concentration
levels improved in recent years as a result of organic growth as
well as several acquisitions.

The company's speculative-grade liquidity rating of SGL-2 reflects
good liquidity, supported by the proposed refinancing transaction.
As of the quarter ended September 30, 2021, AP Gaming had cash of
approximately $88 million, and expect approximately $95 million of
cash at year end 2021. Proforma for the proposed refinance
transaction, Moody's expects the company to have over $40 million
of cash on hand, after utilizing cash of over $50 million in
support of the refinancing transaction and reducing debt levels.
The company will have a $40 million undrawn revolver that matures
in 2027. The company has no near-term debt maturities, with 1%
annual amortization on the company's proposed $575 million senior
secured term loan due 2029, manageable within internal cash
resources. Moody's anticipates the company will generate $30-$40
million of positive free cash flow in the next twelve months, which
is a meaningful increase from prior year's level. The company's
term loan is expected to have no financial maintenance covenants,
with a springing net first lien leverage ratio applicable to the
proposed revolver when 35% is utilized. Moody's does not expect the
springing covenant to be tested in the next twelve months.

As proposed, the new credit facilities are expected to provide
covenant flexibility that if utilized could negatively impact
creditors. Notable terms include the following: Incremental debt
capacity up to the sum of the greater of $123 million and 1.00x LTM
EBITDA plus additional amounts so long as pro forma net first lien
leverage does not exceed closing date net first lien leverage (if
pari passu), plus amounts that rank junior to the term facility so
long as pro forma net secured leverage does not increase by more
than 0.25x above closing leverage, plus amounts that are unsecured
so long as pro forma net total leverage does not increase by more
than 0.50x above closing leverage. No portion of the incremental
may be incurred with an earlier maturity than the initial term
loans. There are no express "blocker" provisions which prohibit the
transfer of specified assets to unrestricted subsidiaries; such
transfers are permitted subject to carve-out capacity and other
conditions. Non-wholly-owned subsidiaries are not required to
provide guarantees; dividends or transfers resulting in partial
ownership of subsidiary guarantors could jeopardize guarantees,
with no explicit protective provisions limiting such guarantee
releases. There are no express protective provisions prohibiting an
up-tiering transaction. The above are proposed terms and the final
terms of the credit agreement may be materially different.

The coronavirus outbreak and the government measures put in place
to contain it continue to disrupt economies and credit markets
across sectors and regions. Although an economic recovery is
underway, the recovery is tenuous, and continuation will be closely
tied to containment of the virus. As a result, a degree of
uncertainty around Moody's forecasts remains. Moody's regards the
coronavirus outbreak as a social risk under Moody's ESG framework,
given the substantial implications for public health and safety. AP
Gaming also remains exposed to discretionary consumer spending that
leave it vulnerable to shifts in market sentiment in these
unprecedented operating conditions.

AP Gaming, like others in the gaming sector, is exposed to elevated
social risks, particularly in terms of evolving demographic and
societal trends that may drive a change in demand away from
traditional casino-style gaming, including risk around consumer
preferences and potential shift to online gaming activities.
Governance and financial strategy, including leverage policy,
mergers and acquisitions and capital allocation policies, remain
key risk factors for the company. AP Gaming's leverage had declined
significantly following the successful initial public offering
("IPO") of common shares of the company in January 2018. Apollo
Global Management, the firm's private equity sponsor prior to the
IPO, has reduced ownership to about 22%. On a forward-looking
basis, the company has a publicly stated net leverage target of
less than 4.0x for year-end 2022.

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

The stable outlook reflects Moody's expectation for continued
growth in revenue and EBITDA that will drive leverage down from
current levels. The stable outlook also considers the company's
good liquidity including $30-$40 million of positive free cash flow
over the next year.

Although unlikely in the near term, a higher rating could result if
AP Gaming is able to grow its earnings and achieve and maintain
leverage below 4x debt/EBITDA while maintaining a good liquidity. A
higher rating would also require continued geographic and customer
diversification, as well as an increase in scale.

Ratings could be downgraded if there is a decline in EBITDA
performance from factors such as volume pressures or higher
operating costs, liquidity deteriorates including weak free cash
flow, or if debt-to-EBITDA leverage is sustained over 5.5x.

The principal methodology used in these ratings was Business and
Consumer Services published in November 2021.

AP Gaming, a subsidiary of publicly-traded PlayAGS, Inc., is a
designer and supplier of casino gaming products. The company's
products are primarily leased to the Class II Native American
market and sold into the Class III commercial and Native American
gaming marketplace. The company's products include electronic
gaming machines, tables games, as well as interactive social games
available on mobile devices. Revenue reported for the last
twelve-month period ended September 30, 2021 was approximately $248
million.


AP GAMING: S&P Alters Outlook to Stable, Affirms 'B' ICR
--------------------------------------------------------
S&P Global Ratings revised its outlook on U.S.-based gaming
equipment provider AP Gaming Holdings LLC to stable from negative
and affirmed its 'B' issuer credit rating. At the same time, S&P
assigned its 'B' issue-level rating and '3' recovery rating to its
proposed $615 million credit facility, which comprises a $40
million revolver due 2027 and a $575 million term loan due 2029.

S&P said, "The stable outlook reflects our expectation that the
continued recovery in the company's operating performance will
gradually reduce its S&P Global Ratings-adjusted debt to EBITDA to
the mid-4x area and improve its FOCF to debt to about 5% in 2022.

"The stable outlook reflects our expectation for improving leverage
in 2022 because of the continued recovery in AP Gaming's operating
performance, despite some softness in its international installed
base and equipment sales, and its use of cash to repay debt.

"We forecast the company's S&P Global Ratings-adjusted leverage
will improve to the mid-4x area in 2022, from the low-5x area as of
the end of 2021, as it continues to improve its operating
performance and reduce its total debt balance. Although AP Gaming's
total revenue in 2021 remained about 15% below 2019 levels, due to
continued softness in its equipment sales (which were about 51%
below 2019 levels), its domestic gaming operations have stabilized
and are comparable with its performance in 2019. Although the
company's domestic installed base remains smaller than in 2019 due
to management's strategic pruning of its lower-performing cabinets
through the first quarter of 2021, its domestic revenue per day
(RPD) has risen by almost 17% relative to 2019 because its premium
cabinets now account for a larger share of its installed base.
Premium games accounted for about 10% of AP Gaming's domestic
installed base as of the end of 2021, up from approximately 4% as
of the end of 2020, but they accounted for nearly 15% of its
domestic gaming operations revenue in the fourth quarter.

"Although we believe the U.S. gaming industry has benefited from
the limited availability of alternate entertainment and travel
options and the tailwinds from multiple government stimulus
packages, which may have inflated the company's domestic RPD, we
believe that the growing percentage of premium cabinets in the
company's installed base could offset some of the reduction in its
domestic core RPD in 2022. Additionally, we project a continued
sequential improvement in AP Gaming's international installed base
as more units are reactivated. The company's equipment sales, which
recovered to just above 50% of 2019 levels in 2021 (in terms of
volume of units sold), will likely benefit from gaming operators'
increased spending on equipment in 2022 as they become more
confident in the sustainability of their cash flow recovery and
begin reinvesting in their casino floors. We also forecast a higher
average sales price for AP Gaming's machines due to its increased
sales of premium cabinets. As such, we expect the company's 2022
revenue and EBITDA to be more in line with its results in 2019.

"In addition, AP Gaming plans to use cash from its balance sheet to
permanently reduce its term loan by $40 million, which will
decrease its leverage by about 0.3x. Given the company's high cash
balance compared to its historical cash balances, we expected the
company would use a portion of its cash on hand to repay at least
part of the high-cost incremental term loan it issued in May 2020.
The reduction in in its total debt and the refinancing of its
capital structure will reduce AP Gaming's interest expense,
increase its operating cash flow, and improve its maturity
profile.

"We expect the company to use its discretionary cash flow to reduce
its leverage and make continued investments in its portfolio,
including small tuck-in acquisitions.

"We expect AP Gaming to generate modest levels of free operating
cash flow (FOCF), which we believe it will use to reduce its
leverage to pre-COVID levels while continuing to invest in its
installed base and expanding its footprint through small tuck-in
acquisitions (similar to its January 2022 acquisition of Lucky
Lucky Blackjack Side Bet). We also believe the company will
increase its investment in research and development (R&D) to
support the development of new products and content. We forecast AP
Gaming will generate $25 million-$35 million of FOCF in 2022, which
will improve its FOCF to debt to about 5%, and anticipate it will
potentially use its FOCF for voluntary debt reduction absent
attractive acquisition targets or other investment opportunities.
Management has publicly communicated a net leverage target of 4x,
which translates to about 4.4x following our adjustments."

AP Gaming is recovering more slowly than its peers because of the
slower recovery in its international markets and its
less-diversified revenue base.

The company's international installed base, which is heavily
concentrated in Mexico, represented about one-third of its total
installed base as of the end of the fourth quarter of 2021 (based
on its preliminary reporting). The performance of this portion of
its installed base is recovering much slower than the performance
of its U.S. installed base because of the significant
COVID-19-related restrictions in Mexico. Despite the sequential
improvement in both its installed base and RPD over the past
several quarters, the performance of its international segment
remains well below 2019 levels. Comparatively, AP Gaming's RPD is
about 34% below 2019 levels despite only about 70% of its installed
base being active. Additionally, unlike its competitors with more
diversified sources of revenue, such as lotteries or payment
solutions businesses, the company is solely reliant on a recovery
in its gaming revenue and is thus more exposed to event risk.

Notwithstanding these factors, AP Gaming has experienced a strong
recovery in its domestic RPD stemming from the pent-up consumer
demand for gaming, as demonstrated by the strong recovery in its
regional gaming revenue, the higher proportion of premium games in
its installed base, and its strategic pruning of its
weaker-performing cabinets in Oklahoma, which also had the added
benefit of reducing its exposure to this market. As of the end of
2021, the company reported premium games accounted for over 10% of
their domestic installed base, compared with approximately 4% as of
the beginning of 2021, and that its domestic RPD increased by
approximately 17% relative to 2019. S&P expects that AP Gaming's
expanding portfolio of premium games in 2022 (it has 18 new titles
it is planning to launch) could potentially offset any softness in
its gaming demand as consumers regain access to leisure
alternatives and travel volumes recover, which would enable it to
maintain its improved RPD profile.

The stable outlook on AP Gaming reflects S&P's expectation that a
continued recovery in its operating performance will gradually
improve its S&P Global Ratings-adjusted debt to EBITDA to the
mid-4x area and its FOCF to debt to about 5% in 2022.

S&P could lower its ratings on AP Gaming if:

-- Its S&P Global Ratings-adjusted leverage increases above 6.5x;
and

-- It sustains FOCF to debt in the low-single digit percent area.

S&P could raise its ratings on AP Gaming if:

-- Its international installed base and equipment sales return to
pre-pandemic levels; and

-- It sustains S&P Global Ratings-adjusted leverage of well under
5x and FOCF to debt of comfortably above 5%.



APARTMENT INVESTMENT: Egan-Jones Keeps BB+ Sr. Unsecured Ratings
----------------------------------------------------------------
Egan-Jones Ratings Company, on January 5, 2022, maintained its
'BB+' foreign currency and local currency senior unsecured ratings
on debt issued by Apartment Investment and Management Co.

Headquartered in Denver, Colorado, Apartment Investment &
Management Company is a self-administered and self-managed real
estate investment trust.



APEX TOOL: Moody's Hikes CFR to B3 & Rates New First Lien Debt B1
-----------------------------------------------------------------
Moody's Investors Service upgraded Apex Tool Group, LLC.'s
Corporate Family Rating to B3 from Caa2 and its Probability of
Default Rating to B3-PD from Caa2-PD. Moody's also assigned a B1
rating to Apex's proposed first lien senior secured bank credit
facility, comprising a revolving credit facility and term loan, and
a Caa2 rating to the company's proposed second lien senior secured
term loan. Proceeds from these credit facilities and additional
equity from affiliates of Bain Capital Partners, LLC (Bain), the
owner of Apex, will be used to pay off Apex's existing senior
secured bank debt and senior unsecured notes due 2023, which will
have their respective ratings withdrawn upon closing of the
refinancing. The outlook is changed to stable from negative.

The upgrade of Apex's CFR to B3 from Caa2 results from the
company's recapitalization, which is reducing balance sheet by
nearly $120 million and repaying debt holders at their respective
commitments without haircuts. Moody's projects debt-to-EBITDA at
about 6.5x by late 2023 versus 10x at Q3 2021 and EBITA-to-interest
expense approaching 2.0x over the next two years from about 1.0x
for the last twelve months ended October 1, 2021. Also, the
recapitalization significantly improves Apex's liquidity profile,
extending maturities and further supporting the rating upgrade.
Apex's new capital structure will consist of a senior secured bank
credit facility, comprising a revolving credit facility expiring
2027 (no borrowings at closing of the refinancing) and a first lien
term loan maturing 2029, and a second lien term loan maturing
2030.

The change in outlook to stable from negative reflects Moody's
expectation that Apex will be able to continue to generate revenue
growth and modestly improve profitability with recovering demand
from automotive, aerospace and other industrial users.

With respect to governance risks, Moody's considers Apex's
financial strategy to be aggressive, as evidenced by high leverage
despite the additional equity contribution by Bain. Moody's
believes that Bain will monetize its investment in Apex, which is
now approaching $630 million, through the sale of the company,
since Bain is well into its ninth year of ownership. Such action
that results in significant deterioration of credit metrics could
affect Apex's long-term ratings.

"Apex is no longer on the precipice of defaulting on its debt, but
now needs to execute on its operating plan," said Peter Doyle, Vice
President at Moody's.

The following ratings are affected by the action:

Upgrades:

Issuer: Apex Tool Group, LLC.

Corporate Family Rating, Upgraded to B3 from Caa2

Probability of Default Rating, Upgraded to B3-PD from Caa2-PD

Assignments:

Issuer: Apex Tool Group, LLC.

Senior Secured 1st Lien Revolving Credit Facility, Assigned B1
(LGD3)

Senior Secured 1st Lien Term Loan B, Assigned B1 (LGD3)

Senior Secured 2nd Lien Term Loan, Assigned Caa2 (LGD5)

Outlook Actions:

Issuer: Apex Tool Group, LLC.

Outlook, Changed To Stable From Negative

RATINGS RATIONALE

Apex's B3 CFR also incorporates Moody's expectation that Apex will
generate solid operating margin. Moody's forecasts good operating
performance, with EBITDA margin in the range of 11% - 13% through
2023, a key offset to the company's leveraged capital structure.
Also, as a global manufacturer of hand and power tools with
recognizable product brands Apex should benefit from growth
prospects and resulting spending in its primary regions. Moody's
also forecast's free cash flow-to-debt in the range of 3% - 6% over
the next two years.

The B1 rating on the company's senior secured bank credit facility,
two notches above the Corporate Family Rating, results from its
structural seniority to Apex's second lien term loan. The bank
credit facility consists of a revolving credit facility and a term
loan. The revolving credit facility and term loan are pari passu.
Both have a first lien priority security on all domestic assets.
The Caa2 rating on the company's second lien senior secured term
loan, two notches below the Corporate Family Rating, results from
its subordination to Apex's first lien debt. The senior secured
bank credit facility and second lien senior secured term loan are
guaranteed by the domestic, wholly-owned subsidiaries and an
intermediate holding company in Hong Kong, which controls the
company's business in China.

The first lien senior secured term loan is expected to contain
certain covenant flexibility for transactions that can adversely
affect creditors. Notable terms include incremental first lien debt
capacity up to the greater of 100% Consolidated EBITDA and an
equivalent fixed amount as of the closing date; plus additional
amounts not to exceed the consolidated first lien net leverage
ratio at closing (if pari passu secured). Incremental first lien
debt up to the incremental starter amount may have an earlier
maturity date than the initial term loan. Collateral leakage is
permitted through the transfer of assets to unrestricted
subsidiaries, subject to carve-out capacity and other conditions;
there are no express "blocker" provisions which prohibit the
transfer of specified assets to unrestricted subsidiaries.
Non-wholly-owned subsidiaries are not required to provide
guarantees; dividends or transfers resulting in partial ownership
of subsidiary guarantors that could jeopardize guarantees, with no
explicit protective provisions limiting such guarantee releases.
There are no express protective provisions prohibiting an
up-tiering transaction. The above are proposed terms and the final
terms of the credit agreement may be materially different.

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

An upgrade to Apex's ratings could ensue if end markets remain
supportive of organic growth and the company delevers such that
debt-to-EBITDA is sustained below 5.5x and EBITA-to-interest
expense remains above 2.0x, while improving liquidity. The CFR
could be downgraded if Apex's debt-to-EBITDA is sustained above
6.5x or EBITA-to-interest expense is trending below 1.0x. A
deterioration in liquidity or material shareholder return activity
could result in downward rating pressure as well.

The principal methodology used in these ratings was Manufacturing
published in September 2021.

Apex Tool Group, LLC. headquartered in Charlotte, North Carolina,
is a global manufacturer of hand and power tools for industrial,
commercial, construction and retail customers. Bain Capital
Partners, LLC, through its affiliates, is the owner of Apex.


API HOLDINGS III: Moody's Cuts CFR to Caa1 & Alters Outlook to Neg.
-------------------------------------------------------------------
Moody's Investors Service downgraded its ratings for API Holdings
III Corp., including the corporate family rating to Caa1 from B3
and probability of default rating to Caa1-PD from B3-PD.
Concurrently, Moody's downgraded the ratings on the company's first
lien senior secured term loan and revolving credit facility to B3
from B2. The ratings outlook has been changed to negative from
stable.

Downgrades:

Issuer: API Holdings III Corp.

Corporate Family Rating, Downgraded to Caa1 from B3

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

Gtd. Senior Secured Bank Credit Facility, Downgraded to B3 (LGD3)
from B2 (LGD3)

Outlook Actions:

Issuer: API Holdings III Corp.

Outlook, Changed To Negative From Stable

The ratings downgrades follow the recurring decline in revenue and
operating losses since 2019, which were compounded by continuing
manufacturing challenges. The company's performance through 2021
and its elevated financial leverage are governance concerns under
Moody's ESG framework and contributed to today's rating
downgrades.

The negative outlook reflects the execution risk in the program to
restore profitability and free cash flow generation under the new
chief executive officer that joined the company in December 2021.
Material improvements are needed to sufficiently expand earnings to
promote deleveraging of the capital structure, to reduce
Debt/EBITDA to below 10x, from above 20x at December 31, 2021.

RATINGS RATIONALE

The Caa1 CFR reflects the company's small size, weak revenue trend,
loss-making operations and weak liquidity. API has demonstrated a
poor track record in the execution of its manufacturing operations.
Nonetheless, significant customer diversification with no account
representing more than 3% of revenue, the sole-source nature of a
number of its products and high switching costs for some customers
have helped mitigate further strain from the poor execution. The
ratings also reflect Moody's expectation for financial leverage to
be sustained above 8x, the reliance on the revolving credit
facility for funding operations and the uncertain timeframe for
improving financial results.

Moody's considers liquidity to be weak. Cash on hand is in the
mid-single digit millions heading into 2022. The revolver is
substantially utilized and there is the potential for negative cash
flow, particularly in the first six months of 2022.

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

The ratings could be upgraded if the company grows revenue and
expands operating margin to approaching breakeven. Debt/EBITDA
below 8x and no longer relying on the revolver could also support a
ratings upgrade.

The ratings could be downgraded if the company further increases
reliance on the revolver, the needed cost improvements are not
achieved in a timely manner or revenue continues to decline.

API Holdings III Corp., headquartered in Marlborough, MA, is a
holding company whose main operating subsidiary is API Technologies
Corp. The company is a tier three or tier four supplier of radio
frequency (RF) and performance components and subsystems for the US
aerospace and defense industry. API is majority owned by affiliates
of AEA Investors.

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


AROUND THE SOUND: Unsecureds to Get 24.6% Under Plan
----------------------------------------------------
Around the Sound Roofing, LLC, submitted an Amended Plan of
Reorganization.

Since 2014, the Debtor has operated as a general contractor in
western Washington providing roofing installation and repair
homeowners.  The Debtor is a single member LLC owned and operated
by member Michael Hedgecock who serves as general manager of the
Debtor.

Class 2 General unsecured claims are impaired:

   * The allowed unsecured claim of Breakout Capital, Claim Number
3, filed as a secured claim will be paid as a general unsecured
claim the sum of $33,833.01 (approximately 24.6%) in 36 monthly
payments beginning March 5, 2022, in the amount of $333.00 during
the months of November through April and $1,556.00 during the
months of May through October.

   * The allowed claim of Convoy Supply, Inc. will be paid as a
general unsecured claim the sum of $3,015.67 (approximately 24.6%)
in 36 monthly payments beginning March 5, 2022, in the amount of
$100.00 per month.

To fund this Plan, the Debtor will continue operating its
business.

Attorney for the Debtor:

     Thomas D. Neeleman
     NEELEMAN LAW GROUP, P.C.
     1403 8th St.
     Marysville, WA 98270
     Tel: (425) 212-4800
     Fax: (425) 212-4802

A copy of the Plan dated Jan. 22, 2021, is available at
https://bit.ly/3IKBGvP from PacerMonitor.com.

                      About Around The Sound

Around The Sound Roofing, LLC filed a petition for Chapter 11
protection (Bankr. W.D. Wash. Case No. 21-11721) on Sept. 13, 2021,
listing up to $50,000 in assets and up to $500,000 in liabilities.
Judge Timothy W. Dore oversees the case.  The Debtor tapped
Neeleman Law Group, P.C. as legal counsel.


ASHLAND LLC: Egan-Jones Keeps BB Senior Unsecured Ratings
---------------------------------------------------------
Egan-Jones Ratings Company, on January 3, 2022, maintained its 'BB'
foreign currency and local currency senior unsecured ratings on
debt issued by Ashland LLC.

Headquartered in Covington, Kentucky, Headquarters: Covington,
Kentucky,



B&G FOODS: Egan-Jones Cuts Senior Unsecured Ratings to B
--------------------------------------------------------
Egan-Jones Ratings Company on December 27, 2021 downgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by B&G Foods Inc. to B from B+.

Headquartered in Parsippany-Troy Hills, New Jersey, B&G Foods Inc.
manufactures, sells, and distributes shelf-stable foods across
North America.



BASA INVESTMENTS: Case Summary & Eight Unsecured Creditors
----------------------------------------------------------
Debtor: Basa Investments LLC
        5655 La Quinta Ct.
        Lake Worth
        Lake Worth, FL 33463

Business Description: Basa Investments LLC is the owner of
                      two real properties and a commercial
                      property located in Florida having a total
                      current value of $1,070,000.

Chapter 11 Petition Date: January 31, 2022

Court: United States Bankruptcy Court
       Southern District of Florida

Case No.: 22-10741

Judge: Hon. Erik P. Kimball

Debtor's Counsel: Laudy Luna, Esq.
                  REYES & LUNA LAW
                  75 Miracle Mile
                  #347623
                  Miami, FL 33234
                  Tel: (786) 332-6787
                  E-mail: ll@reyeslunalaw.com

Total Assets: $1,070,000

Total Liabilities: $1,503,197

The petition was signed by Ariel Banegas as managing member.

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

https://www.pacermonitor.com/view/SXE6GSA/Basa_Investments_LLC__flsbke-22-10741__0001.0.pdf?mcid=tGE4TAMA


BAUSCH HEALTH: Fitch Assigns BB Rating to Secured Notes
-------------------------------------------------------
Fitch Ratings has assigned a 'BB'/'RR1' rating to Bausch Health
Companies Inc.'s (BHC) secured notes offering. The net proceeds
from the offering, in addition to new term loans, and the expected
proceeds from the B+L IPO and related debt financing, will be used
to refinance the company's existing term loans, fund the full
redemption of the outstanding 6.125% senior notes due 2025, and
fund a partial redemption of the outstanding 9.000% senior notes
due 2025

KEY RATING DRIVERS

Outlook Reflects Stressed Leverage: The company's leverage remained
above or around its 7x negative rating sensitivity beginning in
2020, owing to a $1.2 billion legal settlement and operational
challenges from the coronavirus pandemic. The company has reduced
Fitch-calculated leverage to around 6.9x at Sept. 30, 2021, mainly
by debt reduction. While Fitch believes Bausch Pharma will continue
to deleverage post spin-off, its gross leverage could remain
elevated above 7x for an extended period if the company fails to
execute.

Coronavirus Headwinds: The pandemic adversely affected BHC's
operating performance during 2020, particularly in the second
quarter. The company's Ortho Dermatologics, Dentistry and Global
Surgical businesses, which account for roughly 13% of revenues,
were hit the hardest. The company adjusted its operations to
mitigate some of challenges, including manufacturing and marketing.
The operating environment for Bausch has continued to improve
throughout 2021, as the management of the pandemic continued to
improve.

BHC's ratings reflect its track record in significantly reducing
the absolute level of Fitch-calculated debt outstanding since Jan.
1, 2016 with a combination of internally generated cash flow and
proceeds from asset divestitures. Bausch sold all of its equity
interests in Amoun Pharmaceutical for approximately $740 million
and used the net proceeds to repay debt.

Bausch Spin-off Strategically Constructive: Fitch views the planned
spin-off of Bausch's eye care business as strategically sound,
given limited synergies between the branded pharma business and eye
care. The proposed transaction's effect on BHC's credit profile
will largely depend on the capital structure and financial strategy
at spin. The company is working towards a post-spin pro forma net
leverage profile of the eye care business and the legacy business
of less than 2.5x, and approximately 6.5x-6.7x, respectively. The
company originally targeted post-spin proforma gross leverage of
4.0x and 5.5x, respectively.

In addition, the company plans to IPO its medical aesthetics
business in the near future. Even though BHC's business risk
profile will be negatively affected by less diversification,
greater focus on innovative pharma should improve the company's R&D
pipeline's probability of success. The company intends to focus on
expanding its leadership in its gastroenterology,
aesthetics/dermatology, neurology and international business.

Good Progress in Business Turn-around: BHC's 'B' IDR reflects
progress in stabilizing operations and reducing debt since mid-2016
through the third quarter of 2021. Throughout the business
turn-around, BHC consistently generated strong FCF relative to the
'B' category rating, pushed its nearest large debt maturity out
until 2025, and loosened restrictive secured debt covenants through
refinancing transactions. The company's stronger operating profile
and consistent cash generation should enable it to further reduce
leverage in the near term once pandemic headwinds have abated.

Intermediate-Term Growth Potential: BHC operates with a reasonably
diverse business model relative to its products, customers and
geographies served. Many of the company's businesses are comprised
of defensible product portfolios, which are capable of generating
durable margins and cash flows. Post the spin-off of the eye health
business, Fitch believes that the expected long-term growth of the
gastrointestinal (GI/Salix) businesses support the company's
operating prospects. Fitch also expects that the dermatology
business will grow in 2022, as BHC successfully commercializes
recently launched products.

Reliance on New Products: The stabilization of BHC's operating
profile has involved an increased focus on developing an internal
research and development pipeline, which Fitch believes is
constructive for the company's credit profile over the long term.
This strategy is not without risk since BHC needs to ramp up the
utilization of recently-approved products through successful
commercialization efforts. These products include Siliq (for the
treatment of moderate-to-severe plaque psoriasis, although with
safety restrictions), Bryhali (plaque psoriasis), Lumify (red eye)
and Vyzulta (glaucoma).

Near-Term Maturities Manageable: BHC consistently generates
significant positive FCF (Sept. 30, 2021 LTM Fitch-calculated FCF
margin of 17.9%) and has satisfied most debt maturities through
2024. The company has adequate access to the credit markets
providing the flexibility to further refinance upcoming
maturities.

DERIVATION SUMMARY

BHC is significantly larger and more diversified than specialty
pharmaceutical industry peers Mallinckrodt plc and Endo
International plc. While all three manufacture and market specialty
pharmaceuticals and have maturing pharmaceutical products, BHC's
Bausch + Lomb (B+L) business meaningfully decreases business
concentration risk relative to Mallinckrodt and Endo.

B+L offers operational diversification in terms of geographies and
payers. Many of its products are purchased directly by customers
without the requirement of a prescription. Post spin-off, Bausch
will more resemble its peers regarding diversification.

BHC's rating also reflects gross debt leverage that is higher than
peers. But unlike its peers, BHC does not face contingent
liabilities related to the opioid epidemic. Bausch accumulated a
significant amount of debt through numerous acquisitions. In
addition, BHC had a number of missteps in the integration process
and other operational issues. Management has been focusing on
reducing leverage by applying operating cash flow and divestiture
proceeds to debt reduction and returning the business to organic
growth through internal product development efforts.

Parent Subsidiary Linkage

The approach taken is a weak parent (BHC)/strong subsidiary (BHA).
Using Fitch's PSL criteria, the agency concludes there is open ring
fencing and access & control. As such, Fitch rates the parent and
subsidiary at the consolidated level with no notching between the
two.

KEY ASSUMPTIONS

-- Low to mid-single-digit revenue growth during the forecast
    period;

-- EBITDA of $3.4 billion-$3.5 billion in 2021 and lower post
    eyecare spin-off;

-- Annual FCF of at least $900 million throughout the forecast
    period;

-- Continued debt reduction utilizing FCF;

-- Leverage declining to below 7.0x by the end of 2023;

-- Eye Care spin-off executed in 2022-2023 with proforma post
    spin net leverage of 6.5x-6.7x.

RATING SENSITIVITIES

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

-- An expectation of gross debt leverage (total debt/EBITDA)
    durably below 6.0x;

-- BHC continues to maintain a stable operating profile and
    refrains from pursuing large, leveraging transactions
    including acquisitions;

-- Forecast FCF remains significantly positive.

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

-- Gross debt leverage (total debt/EBITDA) durably above 7.0x;

-- FCF significantly and durably deteriorates;

-- Refinancing risk increases and the prospect for meaningful
    leverage reduction weakens.

BEST/WORST CASE RATING SCENARIO

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

LIQUIDITY AND DEBT STRUCTURE

BHC had adequate near-term liquidity at Sept. 30, 2021, including
restricted and unrestricted cash on hand of $1.9 billion. The
company will use $1.2 billion of the cash to fund pending
settlement of the U.S. Securities litigation.

The company and has satisfied most debt maturities through 2024 and
has consistently generated significantly positive FCF during
2015-2021, despite facing serious operating challenges. Fitch
expects the company to maintain adequate headroom under the debt
agreement financial maintenance covenants during the 2021-2024
forecast period.

Recovery Assumptions

The recovery analysis assumes that BHC would be considered a going
concern in bankruptcy and that the company would be reorganized
rather than liquidated. The analysis is based on the current
company (i.e. not pro forma for the loss of the eye care business
and any resultant change in debt). Fitch estimates a going concern
enterprise value (EV) of $18.2 billion for Bausch Health and
assumes that administrative claims consume 10% of this value in the
recovery analysis.

The going concern EV is based upon estimates of post-reorganization
EBITDA and the assignment of an EBITDA multiple. Fitch's estimate
of BHC's going concern EBITDA of $2.43 billion is roughly 26% lower
than the LTM 2020 EBITDA. The assumed going concern EBITDA reflects
a scenario where the pandemic continues to weigh on certain
business segments during the intermediate term and the company
experiences some shortfalls in commercializing the R&D pipeline,
thereby resulting in a restructuring or default. The determination
to revise the GC EBITDA below that of the last review reflects
Fitch's belief that some of the pandemic headwinds will be
semi-permanent and in-place at the time of the restructuring.

Fitch assumes a recovery EV / EBITDA multiple of 7.5x for Bausch.
This is generally above the 6.0x-7.0x Fitch typically assigns to
specialty pharmaceutical manufacturers. However, BHC is more
diversified than many of its peers, and the BLCO business adds
significant stability to the operations. The current average
forward public market trading multiple of Bausch Health and the
company's closet peers is about 9x.

Fitch applies a waterfall analysis to the going concern EV based on
the relative claims of the debt in the capital structure, and
assumes that the company would fully draw the revolvers in a
bankruptcy scenario. The senior secured credit facility, including
the term loans and revolver, and senior secured notes (roughly $8.5
billion to $9 billion in the aggregate pre-refinancing), have
outstanding recovery prospects in a reorganization scenario and are
rated 'BB'/'RR1', three notches above the IDR.

The senior unsecured notes ($14.9 billion in the aggregate
pre-refinancing) have an average recovery and are rated 'B'/'RR4'.
The Rating Watch Negative on the unsecured notes indicates the
potential for these ratings to be affirmed or downgraded depending
on the amount of secured and unsecured debt upon completion of the
IPO and later the complete separation.

ISSUER PROFILE

BHC is a multinational healthcare company headquartered in Laval,
Quebec that develops, manufactures and markets pharmaceutical and
medical products. It has significantly expanded the scope and
geographic reach of its product offering since the initial merger
of Bausch and Biovail in 2009.

ESG CONSIDERATIONS

Bausch Health Companies Inc. has an ESG Relevance Score of '4' for
Exposure to Social Impacts due to pressure to contain healthcare
spending growth, a highly sensitive political environment, and
social pressure to contain costs or restrict pricing. This has a
negative impact on the credit profile, and is relevant to the
ratings in conjunction with other factors.

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


BAYTEX ENERGY: Egan-Jones Keeps B+ Senior Unsecured Ratings
-----------------------------------------------------------
Egan-Jones Ratings Company, on January 3, 2022, upgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by Baytex Energy Corp to B+ from B.

Headquartered in Calgary, Canada, Baytex Energy Corp. is an oil and
gas company.



BEAZER HOMES: Egan-Jones Hikes Senior Unsecured Ratings to B
------------------------------------------------------------
Egan-Jones Ratings Company, on January 6, 2022, upgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by Beazer Homes USA Inc. to B from B-.

Headquartered in Atlanta, Georgia, Beazer Homes USA, Inc. designs,
builds, and sells single-family homes in the Southeast, Southwest,
and South Central regions of the United States.



BORINQUEN NATURAL: Unsecureds Will Recover 100% Under Plan
----------------------------------------------------------
Judge Mildred Caban Flores has entered an order conditionally
approving the Amended Disclosure Statement of Borinquen Natural
LLC.

The hearing for the consideration of the final approval of the
Amended Disclosure Statement and the confirmation of the Amended
Plan and of such objections as may be made to either will be held
on March 9, 2022, at 9:00 AM, via Microsoft Teams.

The objection to the final approval of the Amended Disclosure
Statement and/or the confirmation of the Amended Plan shall be
filed on/or before 14 days prior to the date of the hearing on
confirmation of the Plan.

The acceptances or rejections of the Amended Plan may be filed in
writing by the holders of all claims on/or before 14 days prior to
the date of the hearing on confirmation of the Plan.

                            The Plan

Borinquen Natural LLC submitted a Plan and a Disclosure Statement.

As of the Petition Date, Debtor's Schedules listed Debtor's
personal property consisting of checking accounts, security
deposits, accounts receivable, furniture, fixtures, inventory,
equipment, prepaid insurance, and prepaid expenses.

Secured Claims, General Unsecured Claims, as well as Priority Tax
Claims, if any, will be paid from the cash resulting from Debtor's
Operations.

Under the Plan, Class 1 General Unsecured Claims of Vendors and
Trade Creditors totaling $114,579 will 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 100% of their
allowed claims.  Class 1 is impaired.

Under the Plan, Class 2 Contingent, Disputed and Unliquidated
General Unsecured Claims in Legal Proceedings totaling $1,480,000
will receive no distribution under the Plan. Class 2 is impaired.

Attorneys for the Debtor:

     Myrna L. Ruiz-Olmo, Esq.
     MRO Attorneys at Law, LLC
     PO Box 367819
     San Juan, PR 00936-7819
     Tel: 787-404-2204
     E-mail: mro@prbankruptcy.com
     Web: www.prbankruptcy.com

A copy of the Order dated Jan. 26, 2021, is available at
https://bit.ly/3IJKDp7 from PacerMonitor.com.

A copy of the Disclosure Statement dated Jan. 26, 2021, is
available at https://bit.ly/3AFCVtn from PacerMonitor.com.

                      About Borinquen Natural

Borinquen Natural, LLC, is a corporation organized under the laws
of the Commonwealth of Puerto Rico.  It is a limited liability
company engaged in the distribution and sale of a variety of health
food products.  Borinquen Natural owns no real estate properties.

Borinquen Natural filed a voluntary petition for Chapter 11
protection (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 Myrna L. Ruiz-Olmo, Esq., at MRO Attorneys at
Law, LLC, as bankruptcy counsel and Trebilcock & Rovira, LLC as
special litigation counsel. Albert Tamarez-Vasquez, CPA, at Tamarez
CPA, LLC, is the Debtor's accountant.


BOULDER BOTANICAL: Wins Cash Collateral Access Thru Feb 14
----------------------------------------------------------
The U.S. Bankruptcy Court for the District of Colorado has
authorized Boulder Botanical and Bioscience Laboratories, Inc. to
use cash collateral on an interim basis in accordance with the
budget, with a 10% variance, beginning February February 1, 2022.

The Debtor's right to use cash collateral will terminate on the
earlier to occur of:

     (a) the entry of a Court order terminating the use of cash
collateral; or

     (b) February 14 at 11:59 p.m.,

unless otherwise extended by consent of the Consenting Creditors or
Court order.

Frankens Investment Fund LLC, EZ Core, Ltd., Supreme Naturals, LLC
and Patrick Zuber assert an interest in the Debtor's cash
collateral.

As adequate protection for the Debtor's use of cash collateral, the
Secured Creditors are granted a replacement lien and security
interest against the Debtor's post-petition assets with the same
priority and validity as the Secured Creditors' pre-petition
security interests to the extent of the Debtor's post-petition use
of cash collateral, except that no such replacement lien or
security interest will attach to any causes of action under chapter
5 of the Bankruptcy Code.

The final hearing on the matter is scheduled for February 10 at
2:30 P.M.

A copy of the order is available at from https://bit.ly/349gVeu
PacerMonitor.com.

                      About Boulder Botanical

Boulder Botanical & Bioscience Laboratories, Inc. filed a voluntary
petition for Chapter 11 protection (Bankr. D. Colo. Case No.
21-15340) on Oct. 21, 2021, listing up to $500,000 in assets and up
to $10 million in liabilities.

Judge Elizabeth E. Brown oversees the case.

Berken Cloyes PC serves as the Debtor's counsel.



CALCEUS ACQUISITION: Moody's Cuts CFR & Secured Term Loan to Caa1
-----------------------------------------------------------------
Moody's Investors Service downgraded Calceus Acquisition, Inc.'s
(Cole Haan) corporate family rating to Caa1 from B3, probability of
default rating to Caa1-PD from B3-PD, and senior secured term loan
rating to Caa1 from B3. The outlook is stable.

The downgrade reflects the longer than anticipated recovery of the
company's sales and earnings since the start of the pandemic. Cole
Haan finished FY 2021 with negative EBITDA and free cash flow, and
while the company has generated positive EBITDA in the first two
quarters of FY 2022, credit metrics are very weak with Moody's
adjusted debt/EBITDA of 13.3x and Moody's adjusted EBIT/interest
expense of -0.8x for the LTM period ended November 27, 2021. While
Moody's expects the recovery to continue, the pace is highly
uncertain. Moody's expects the company to maintain adequate
liquidity. Cash on hand was $41M and revolver availability was $85M
as of November 27, 2021, which should support continued weak
earnings and negative free cash flow over the next several
quarters.

Downgrades:

Issuer: Calceus Acquisition, Inc.

Corporate Family Rating, Downgraded to Caa1 from B3

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

Gtd Senior Secured 1st Lien Term Loan, Downgraded to Caa1 (LGD4)
from B3 (LGD4)

Outlook Actions:

Issuer: Calceus Acquisition, Inc.

Outlook, Changed To Stable From Negative

RATINGS RATIONALE

Cole Haan's Caa1 CFR is constrained by its longer than anticipated
recovery in earnings and free cash flow after the coronavirus
pandemic, and potential for continued weak earnings and negative
free cash flow over the next several quarters. Cole Haan's
relatively small scale and operations in the highly competitive
footwear market also constrain the credit. In addition, the credit
profile incorporates governance considerations, specifically
financial strategy risk associated with private equity ownership.
As a mono-brand premium price point retailer, Cole Haan is also
exposed to changes in fashion trends and consumers' brand
perception. Continued reinvestment in product design, marketing and
infrastructure, as well as social factors including responsible
sourcing and robust data protection, are necessary to sustain brand
value.

Nevertheless, the credit profile is supported by Cole Haan's
adequate liquidity over the next 12 months mainly due to the
company's moderate balance sheet cash, moderate revolver
availability and lack of near-term maturities. Moody's believes
that Cole Haan's well-recognized dual-gender brand and diverse
distribution channels, including a growing and profitable digital
business, should support further recovery in earnings and cash
flow. However, the extent of the go forward recovery is highly
uncertain given new variants of the coronavirus.

The stable outlook reflects Cole Haan's adequate liquidity which
supports its current free cash flow deficits and lack of near dated
debt maturities.

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

The rating could be downgraded if the company's probability of
default increases through continued weak operating performance or
any weakening in liquidity such as continued negative free cash
flow, reduced revolver availability or covenant concerns. The
rating could also be downgraded if there is no clear path to
significant recovery in FY 2023.

The rating could be upgraded if the company returns to solid
earnings growth while maintaining adequate liquidity. Specific
metrics include Moody's-adjusted debt/EBITDA sustained below 6x and
EBITA/interest expense above 1x.

Headquartered in Greenland, NH, Cole Haan is a designer and
retailer of men's and women's footwear, handbags, and accessories.
Net revenues for twelve months ended November 27, 2021 were
approximately $463 million. Apax Partners and the company's
management team acquired the company from NIKE Inc. in early 2013.

The principal methodology used in these ratings was Retail
published in November 2021.


CALERES INC: Moody's Withdraws Ba3 CFR Following Debt Repayment
---------------------------------------------------------------
Moody's Investors Service has withdrawn all of its ratings for
Caleres, Inc., specifically the Ba3 corporate family rating, Ba3-PD
probability of default rating, and SGL-1 speculative grade
liquidity rating. The stable outlook has also been withdrawn. The
rating action follows the full redemption of the company's senior
unsecured notes.

Withdrawals:

Issuer: Caleres, Inc.

Corporate Family Rating, Withdrawn, previously rated Ba3

Probability of Default Rating, Withdrawn, previously rated Ba3-PD

Speculative Grade Liquidity Rating, Withdrawn, previously rated
SGL-1

Outlook Actions:

Issuer: Caleres, Inc.

Outlook, Changed To Rating Withdrawn From Stable

RATINGS RATIONALE

Moody's has withdrawn the ratings because Caleres' debt previously
rated by Moody's has been fully repaid.

Headquartered in St. Louis, Missouri, Caleres is a retailer and a
wholesaler of footwear. Its Famous Footwear chain sells moderately
priced branded footwear targeting families in the U.S. and Canada.
Through its Brand Portfolio segment, Caleres also designs and
markets owned and licensed footwear brands including Vionic, Sam
Edelman, Allen Edmonds, Naturalizer, Dr. Scholl's, Blowfish Malibu,
LifeStride, Franco Sarto, Ryka, and Bzees. The Brand Portfolio
segment also includes specialty retail stores mostly under the
Allen Edmonds brands in the U.S. and Canada. Revenues for the
twelve months ended October 30, 2021 were approximately $2.7
billion.


CALIFORNIA PALMS: Case Summary & Unsecured Creditors
----------------------------------------------------
Debtor: California Palms Addiction Recovery Campus, Inc.
        1051 N. Canfield-Niles Road
        Austintown, Ohio 44515

Business Description: The California Palms is a residential drug,
                      alcohol, and substance abuse treatment
                      facility located in Youngstown, Ohio.  The
                      Company provides inpatient/residential and
                      outpatient evidence-based treatment for
                      substance abuse, drug addiction, opioid
                      addiction, alcohol addiction and co-
                      occurring traumatic stress, like PTSD,
                      depression, anxiety, etc.

Chapter 11 Petition Date: January 30, 2022

Court: United States Bankruptcy Court
       Northern District of Ohio

Case No.: 22-40065

Judge: Hon. Tiiara Patton

Debtor's Counsel: James Vitullo, Esq.
                  LAW OFFICE OF JAMES VITULLO
                  5232 Nashua Drive
                  Austintown, Ohio 44515
                  Tel: 330-207-8571
                  Fax: 888-284-4275
                  Email: JamesAVitullo@gmail.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Sebastian Rucci as CEO/president.

A copy of the Debtor's list creditors with unsecured claims is
available for free at PacerMonitor.com at:

https://www.pacermonitor.com/view/XPVTM5A/California_Palms_Addiction_Recovery__ohnbke-22-40065__0001.5.pdf?mcid=tGE4TAMA

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

https://www.pacermonitor.com/view/WRVLDGA/California_Palms_Addiction_Recovery__ohnbke-22-40065__0001.0.pdf?mcid=tGE4TAMA


CARMAX INCORPORATED: Egan-Jones Keeps BB+ Senior Unsecured Ratings
------------------------------------------------------------------
Egan-Jones Ratings Company on January 7, 2022, maintained its 'BB+'
foreign currency and local currency senior unsecured ratings on
debt issued by CarMax, Inc.

Headquartered in Richmond, Virginia, CarMax, Incorporated sells at
retail used cars and light trucks.



CARNATION HOME: Taps Genova Malin & Trier as Legal Counsel
----------------------------------------------------------
Carnation Home Fashions, Inc. seeks approval from the U.S.
Bankruptcy Court for the Southern District of New York to employ
Genova Malin & Trier, LLP to serve as legal counsel in its Chapter
11 case.

The firm's services include:

   a. advising the Debtor regarding its powers and duties,
financial situation and management of its property;

   b. taking necessary action to void liens against the Debtor's
property;

   c. preparing legal papers; and

   d. performing all other legal services for the Debtor.

The firm will be paid based upon its normal and usual hourly
billing rates and will be reimbursed for out-of-pocket expenses
incurred.

Andrea Malin, Esq., a partner at Genova Malin & Trier, disclosed in
a court filing that the firm is a "disinterested person" as the
term is defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached at:

     Andrea B. Malin, Esq.
     Michelle L. Trier, Esq.
     Genova Malin & Trier LLP
     1136 Route 9
     Wappingers Falls, NY 12590
     Tel: (845) 298-1600
     Fax: 845-298-1265

                   About Carnation Home Fashions

Carnation Home Fashions, Inc. filed a Chapter 11 bankruptcy
petition (Bankr. S.D.N.Y. Case No. 22-35018) on Jan. 18, 2022,
listing up to $500,000 in assets and up to $1 million in
liabilities.  Judge Cecelia G. Morris oversees the case.  

Genova Malin & Trier, LLP serves as the Debtor's legal counsel.


CMC MATERIALS: Egan-Jones Keeps BB+ Senior Unsecured Ratings
------------------------------------------------------------
Egan-Jones Ratings Company on January 7, 2022, maintained its 'BB+'
foreign currency and local currency senior unsecured ratings on
debt issued by CMC Materials Inc.

Headquartered in Aurora, Illinois, CMC Materials, Inc. supplies
slurries used in chemical mechanical planarization, a polishing
process used in the manufacture of integrated circuit devices.



COGENT COMMUNICATIONS: Egan-Jones Keeps B- Sr. Unsecured Ratings
----------------------------------------------------------------
Egan-Jones Ratings Company on December 29, 2021, maintained its
'B-' foreign currency and local currency senior unsecured ratings
on debt issued by Cogent Communications Holdings Inc. EJR also
maintained its 'B' rating on commercial paper issued by the
Company.

Headquartered in Washington, D.C., Cogent Communications Holdings,
Inc. operates as a next-generation optical Internet service
provider focused on delivering ultra-high-speed Internet access and
transport services.



CORECIVIC INC: Egan-Jones Keeps BB+ Senior Unsecured Ratings
------------------------------------------------------------
Egan-Jones Ratings Company, on January 3, 2022, maintained its
'BB+' foreign currency and local currency senior unsecured ratings
on debt issued by CoreCivic Inc.

Headquartered in Nashville, Tennessee, CoreCivic, Inc. provides
detention and corrections services to governmental agencies.



CORP GROUP: UST Says Broad Releases Make Plan Unconfirmable
-----------------------------------------------------------
The United States Trustee for Region 3, filed an objection and
reservation of rights to Corp Group Banking S.A., et al.'
Disclosure Statement Motion and Disclosure Statement.

The U.S. Trustee points out that the Debtors' proposed Disclosure
Statement should not be approved because it fails to provide
adequate disclosure, and because as currently contemplated the
Debtors' Plan is patently unconfirmable.  The Plan includes broad
third party releases to be imposed on a vast number of creditors,
interest holders and their related parties in favor of numerous
non-debtors ("Third Party Releases"). The Debtors, in their
Disclosure Statement, admit that the Third Party Releases are
non-consensual, but provide no justification for approval of the
same under the standards set forth in In re Continental, 203 F.3d
203 (3d Cir. 2000), and other applicable case law.

The U.S. Trustee asserts that the proposed solicitation procedures
provide no mechanism for the Debtors to obtain affirmative consent
from the parties to be bound by the Third Party Release. Although
not sufficient for consent purposes, the solicitation procedures do
not even provide a process for parties to opt-out of giving Third
Party Releases. In addition, through a related-parties clause,
numerous parties who are not even creditors or interest holders of
the Debtors will have their direct claims against non-debtors
stripped away without even receiving notice of the same, let alone
the ability to provide or withhold their consent. Such parties
include, by way of example, all current and former employees of all
creditors who are Releasing Parties, and all current and former
employees of all affiliates of all creditors who are Releasing
Parties. It may even include law enforcement agencies in Chile.

According to U.S. Trustee, the Third Party Release provision of the
Plan, and its related definitional terms are so long, dense and
complicated as to be nearly incomprehensible.  The Disclosure
Statement fails to clarify these provisions and therefore does not
provide adequate information as to who is giving Third Party
Releases, who will receive such releases, and what claims are being
released.

The U.S. Trustee notes that the Plan also indicates that several
provisions remain under negotiation, including the Third Party
Releases.  According to the U.S. Trustee, it is therefore
impossible to determine if the Disclosure Statement provides
accurate and adequate disclosure of these Plan terms.

                     About Corp Group Banking S.A.

Corp Group Banking SA, a Chilean financial holding company
controlled by billionaire Alvaro Saieh, and Inversiones CG
Financial Chile Dos SpA filed voluntary petitions for relief under
Chapter 11 of the Bankruptcy Code (Bankr. D. Del. Lead Case No.
21-10969) on June 25, 2021. At the time of the filing, Corp Group
Banking disclosed $500 million to $1 billion in assets and $1
billion to $10 billion in liabilities.

Judge J. Kate Stickles oversees the cases.

The Debtors tapped Simpson Thacher & Bartlett, LLP and Young
Conaway Stargatt & Taylor, LLP as legal counsel.  Prime Clerk, LLC
is the Debtors' claims and noticing agent and administrative
advisor.

The U.S. Trustee for Region 3 appointed an official committee of
unsecured creditors on July 20, 2021.  The committee tapped Morgan,
Lewis & Bockius, LLP as lead bankruptcy counsel, Robinson & Cole
LLP as Delaware counsel, and NLD Abogados as special Chilean
counsel.  FTI Consulting, Inc. serves as the committee's financial
advisor.


CRAIG A. POPE: Larkin Buying 21 Whitewater Vacant Lots for $500K
----------------------------------------------------------------
Craig A. Pope and Cathleen A. Pope ask the U.S. Bankruptcy Court
for the Western District of Wisconsin to enter an order
authorizing:

     (a) the sale of their 21 vacant lots located in Mound Meadow
Subdivision, Whitewater, Walworth County, Wisconsin, Parcel Nos.
MM00001 through MM00021, to Mark Larkin or assigns for $500,000,
free and clear of all liens, claims, encumbrances, and interests;

     (b) approving the Offer to Purchase;

     (c) authorizing Debtors to distribute the proceeds from the
sale of the Lots to the Walworth County Treasurer and retain the
remaining proceeds until further order of the Court; and

     (d) granting such other related relief.

The Debtors are the owners of the Property. They are indebted to
the Walworth County Treasurer for real estate taxes owed on the
Property from 2015 through 2021 in the approximate amount of
$182,000. Interest is accruing on the foregoing indebtedness at the
rate of 12% per annum.

Based upon their 20-year experience in several businesses related
to real estate management, development and sales of properties in
the Whitewater, Wisconsin, area, the Debtors believe the price of
$500,000 represents a fair price for the Property particularly
because the Offer does not contain any financing or proposed use
contingencies.

The Debtors also believe the remaining terms and conditions
contained in the Offer are customary for transactions of this type.
Accordingly, they request that the Court approves the terms and
conditions of the Offer.

The Debtors request authority to pay all usual and customary
closing costs, including but not limited to, title insurance,
transfer fees, proration of real estate taxes, and recording fees.
Moreover, they request authority to pay the Treasurer for the real
estate taxes owed on the Property from the sale proceeds, and that
the remaining net proceeds be held by the Debtors or the Subchapter
V Trustee until further order of the Court.

A copy of the Agreement is available at
https://tinyurl.com/2p97ekbd from PacerMonitor.com free of charge.

Craig A. Pope and Cathleen A. Pope sought Chapter 11 protection
(Bankr. W.D. Wisc. Case No. 20-22889) on April 16, 2020.  The
Debtors tapped Kristin J. Sederholm, Esq., at Krekeler Strother,
S.C., as counsel.



CROWN HOLDINGS: Moody's Affirms Ba2 CFR & Alters Outlook to Pos.
----------------------------------------------------------------
Moody's Investors Service changed the outlook for Crown Holdings,
Inc. to positive from stable. At the same time, Moody's affirmed
Crown's Ba2 corporate family rating and Ba2-PD probability of
default rating, and all other instrument ratings. The company's
speculative grade liquidity Rating (SGL) was maintained at SGL-2.

"The positive outlook reflects Crown's lower debt load after it
applied the proceeds from the sale of its European tinplate
business to pay down debt, and our expectation that the company
will focus on managing leverage," says Motoki Yanase, VP-Senior
Credit Officer at Moody's.

Affirmations:

Issuer: Crown Americas LLC

Senior Secured Bank Credit Facility, Affirmed Baa2 (LGD2)

Senior Unsecured Regular Bond/Debenture, Affirmed Ba3 (LGD5)

Issuer: Crown Cork & Seal Company, Inc.

Senior Unsecured Regular Bond/Debenture, Affirmed B1 (LGD6)

Issuer: Crown European Holdings S.A.

Senior Secured Bank Credit Facility, Affirmed Baa2 (LGD2)

Senior Unsecured Regular Bond/Debenture, Affirmed Ba2 (LGD3)

Issuer: Crown Holdings, Inc.

Corporate Family Rating, Affirmed Ba2

Probability of Default Rating, Affirmed Ba2-PD

Issuer: Crown Metal Packaging Canada LP

Senior Secured Bank Credit Facility, Affirmed Baa2 (LGD2)

Outlook Actions:

Issuer: Crown Americas LLC

Outlook, Changed To Positive From Stable

Issuer: Crown Cork & Seal Company, Inc.

Outlook, Changed To Positive From Stable

Issuer: Crown European Holdings S.A.

Outlook, Changed To Positive From Stable

Issuer: Crown Holdings, Inc.

Outlook, Changed To Positive From Stable

Issuer: Crown Metal Packaging Canada LP

Outlook, Changed To Positive From Stable

RATINGS RATIONALE

In October 2021, Crown redeemed EUR650 million (about $753 million)
and $1 billion of senior notes, using the proceeds from the sale of
its European tinplate business completed in August 2021. The
divestiture brought in about EUR1.9 billion ($2.3 billion) of
proceeds, which was used to reduce over 20% of total debt at the
end of September 2021. The debt repayment in October, on a pro
forma basis, would have improved leverage to around 3.4x from 4.2x
for the 12 months ending September 2021.

Shortly after the divestiture, Crown announced in December 2021 its
plan to repurchase its shares for an aggregate amount of up to $3.0
billion through the end of 2024. The amount of total share
repurchase is significant, roughly three times the $1.2 billion -
$1.3 billion of annual cash flow from operations that Crown
recorded in 2019 and 2020. The total repurchase amount is also over
one-third of the company's total debt, which stood at $7.98 billion
at the end of September 2021.

Moody's expects the share repurchase will drag down the future cash
flow, which could increase future leverage, depending on the timing
of the buybacks. Nevertheless, if the company can prioritize the
management of total debt relative to shareholder returns and
execute the announced share repurchase in a prudent manner,
leverage would likely be maintained at a moderate level below
4.0x.

Crown's credit profile reflects the consolidated industry structure
in the can segment, high exposure to stable food and beverage end
markets, and a large base of installed equipment in the transit
packaging segment that drives a high percentage of recurring sales
of consumables. Crown also benefits from geographic diversification
and good liquidity.

On the other hand, Crown's credit profile is constrained by the
company's high customer and product concentration of sales and
exposure to cyclical end markets in the transit packaging segment.
Additionally, the fragmented and competitive industry structure in
the transit packaging segment makes growth and margin expansion
challenging. Crown also has a legacy asbestos liability, which
Moody's adds as a part of total debt.

The SGL-2 Speculative Grade Liquidity Rating reflects Moody's
expectation that Crown will maintain good liquidity over the next
12 months given its strong cash flow, significant availability
under its $1.65 billion revolving credit facility expiring in 2024,
and substantial covenant compliance headroom. Moody's expects Crown
to maintain between $500 million and $600 million of cash for the
next several years. As of September 2021, Crown had $1.585 billion
of revolver availability.

ENVIRONMENTAL, SOCIAL, GOVERNANCE CONSIDERATIONS

Moody's changed the assessment of Board Structure, Policies and
Procedures, a part of the governance score, to 2 from 3, to reflect
diversity and independence of the board, and compensation design
comparable to the similarly rated peers. The overall governance
issuer profile remains G-3 (moderately negative), reflecting the
company's financial strategy and large debt-financed acquisitions
in the past. The outstanding asbestos liability also adds potential
debt-like obligations and increases the company's adjusted total
debt although the amount remains less than 5% of Crown's reported
total debt.

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

Moody's could upgrade the ratings if Crown sustainably improves
credit metrics within the context of a stable competitive
environment and maintains good liquidity. Specifically, the ratings
could be upgraded if total debt/EBITDA is sustained below 4.0x,
free cash flow/debt is over 8.0%, or EBITDA/Interest expense is
over 6.0x.

Moody's could downgrade the ratings if credit metrics, liquidity or
the competitive environment deteriorate. Specifically, the rating
could be downgraded if total debt/EBITDA rises above 4.6x, free
cash flow/debt falls below 6.0%, or EBITDA/Interest expense is
below 5.0x.

The principal methodology used in these ratings was Packaging
Manufacturers: Metal, Glass and Plastic Containers published in
December 2021.

Headquartered in Yardley, Pennsylvania, Crown Holdings, Inc. (NYSE:
CCK), is a global manufacturer of steel and aluminum containers for
food, beverage, and consumer products. Crown also manufactures
protective packaging products and solutions. For the 12 months that
ended September 30, 2021, the company generated about $11 billion
in revenue excluding divested European tinplate business.


DALEX DEVELOPMENT: Exclusivity Period Extended to March 28
----------------------------------------------------------
Judge John Sherwood of the U.S. Bankruptcy Court for the District
of New Jersey extended the exclusivity period for Dalex
Development, Inc. to file a Chapter 11 plan to March 28.  

The company can solicit acceptances for the plan until May 26.

                      About Dalex Development

Dalex Development, Inc., a company in Wayne, N.J., sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. D. N.J.
Case No. 21-17577) on Sept. 28, 2021, listing up to $50,000 in
assets and up to $10 million in liabilities.

Judge John K. Sherwood oversees the case.

Porzio, Bromberg & Newman, P.C. is the Debtor's legal counsel.


DNKV LLC: Voluntary Chapter 11 Case Summary
-------------------------------------------
Debtor: Dnkv LLC
        2839 N. Vellasco St.
        Angleton, TX 77515

Chapter 11 Petition Date: January 31, 2022

Court: United States Bankruptcy Court
       Southern District of Texas

Case No.: 22-30269

Debtor's Counsel: Joan Kehlhof, Esq.
                  JOAN KEHLHOF, LLC
                  2302 Parana Drive
                  Houston, TX 77080
                  Tel: (713) 686-5444
                  E-mail: jkehlhof@whkllp.com

Estimated Assets: $0 to $50,000

Estimated Liabilities: $1 million to $10 million

The petition was signed by Ashish Bhakta as president.

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

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

https://www.pacermonitor.com/view/KPXQAJY/Dnkv_LLC__txsbke-22-30269__0001.0.pdf?mcid=tGE4TAMA


DOCTOR DREDGE: Case Summary & Eight Unsecured Creditors
-------------------------------------------------------
Debtor: Doctor Dredge, LLC
        1965 A1A South
        #158
        Saint Augustine, FL 32080

Business Description: Doctor Dredge, LLC specializes in underwater
                      excavation projects throughout the
                      Southeastern United States, covering the
                      states of Alabama, Georgia and Florida.
                      Founded in 2006, Doctor Dredge provides both
                      Mechanical and Hydraulic Dredging Services.

Chapter 11 Petition Date: January 31, 2022

Court: United States Bankruptcy Court
       Middle District of Florida

Case No.: 22-00192

Judge: Hon. Jacob A. Brown

Debtor's Counsel: Bryan K. Mickler, Esq.
                  LAW OFFICES OF MICKLER & MICKLER, LLP
                  5452 Arlington Expy.
                  Jacksonville, FL 32211
                  Tel: 904-725-0822
                  Fax: 904-725-0855
                  E-mail: court@planlaw.com

Total Assets: $217,557

Total Liabilities: $1,640,512

The petition was signed by Phillip G. Wilson as managing member.

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

https://www.pacermonitor.com/view/OK7EQEA/Doctor_Dredge_LLC__flmbke-22-00192__0001.0.pdf?mcid=tGE4TAMA


EARTH FARE: Closes T. Johns Store 5 Months After Reopening
----------------------------------------------------------
Karen Brune Mathis of Jacksonville Daily Record reports that Earth
Fare is closing its store in  St. Johns County, Florida, just five
months after it reopened.  

The supermarket sent a customer email Jan. 30, 2022 that it will
shut the store at 120 Shops Blvd. in the Shoppes of St. Johns
Parkway.  At the Earth Fare, signs are posted that it will close. A
clerk said that is expected in two weeks.

"Earth Fare St. Johns Store Permanently Closing," the email said.

A sale of "20% Off Entire Store" started Jan. 30, 2022.

The natural, specialty and organic grocer did not state a reason
for the closing.

The store initially opened in October 2019 and closed in February
2020, along with the rest of the chain when it filed for Chapter 11
bankruptcy.  The Earth Fare's grand opening was Aug. 18. as it
returned to Northeast Florida after closing its three area stores
in February 2020.  

In February 2020, Earth Fare announced that it was going out of
business and planned to sell off its assets, at the time including
more than 50 stores in 10 states.  The company, at the time
majority-owned by Oak Hill Capital Partners and an affiliate, filed
for Chapter 11 bankruptcy protection.   Over the following months,
buyers of the closed Earth Fare stores included Southeastern
Grocers, Winn-Dixie, Whole Foods Market and Aldi.

An investor group led by Asheville businessman Dennis Hulsing,
president and CEO of Hulsing Enterprises, plus Earth Fare
co-founder Randy Talley and Mike Cianciarulo, former CEO of Earth
Fare from 1998 to 2007, acquired the Earth Fare banner in March
2020 with the aim of relaunching the chain.

Earth Fare's website lists more than 20 stores in the Carolinas,
Georgia, Michigan, Florida, Virginia, Tennessee and Ohio.
Cianciarulo serves as president, with Talley as chief
sustainability officer.

Earth Fare says two are coming soon in Florida, in Oldsmar and in
Cleveland.

                          About Earth Fare

Founded in 1975 in Asheville, N.C., Earth Fare, Inc. --
http://www.earthfare.com/-- is a natural and organic food retailer
with locations across 10 states. It offers groceries and wellness
and beauty products.

Earth Fare and its affiliate, EF Investment Holdings, Inc., sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. D. Del.
Lead Case No. 20-10256) on Feb. 4, 2020. At the time of the filing,
the Debtors each disclosed assets of between $100 million and $500
million and liabilities of the same range.

Judge Karen B. Owens oversees the cases.

The Debtors tapped Young Conaway Stargatt & Taylor, LLP as legal
counsel; FTI Consulting, Inc. as financial and restructuring
advisor; and Epiq Corporate Restructuring, LLC as claims,
solicitation and balloting agent. Malfitano Advisors, LLC provides
disposition advisory services to the Debtors.

The U.S. Trustee for Region 3 appointed five creditors to serve on
the official committee of unsecured creditors in the Chapter 11
cases of Earth Fare, Inc. and EF Investment Holdings, Inc. The
Committee retained Pachulski Stang Ziehl & Jones LLP, as counsel,
and Alvarez & Marsal North America, LLC, as financial advisor.


EBIX INC: Egan-Jones Hikes Senior Unsecured Ratings to BB-
----------------------------------------------------------
Egan-Jones Ratings Company, on January 3, 2022, raises the foreign
currency and local currency senior unsecured ratings on debt issued
by Ebix Inc. to BB- from BB.

Headquartered in Atlanta, Georgia, Ebix, Inc. supplies software and
electronic commerce solutions to the insurance industry.



ECHOSTAR CORP: Egan-Jones Hikes Senior Unsecured Ratings to BB-
---------------------------------------------------------------
Egan-Jones Ratings Company, on January 3, 2022, upgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by EchoStar Corp. to BB- from B+.

Headquartered in Englewood, Colorado, EchoStar Corporation operates
satellite communication infrastructures.



EDGEWELL PERSONAL: Egan-Jones Keeps B Senior Unsecured Ratings
--------------------------------------------------------------
Egan-Jones Ratings Company, on January 5, 2022, maintained its 'B'
foreign currency and local currency senior unsecured ratings on
debt issued by Edgewell Personal Care Co.

Headquartered in Shelton, Connecticut, Energizer Personal Care, LLC
was founded in 2008.



EDUCATIONAL TECHNICAL: Seeks 30-Day Extension of Plan Exclusivity
-----------------------------------------------------------------
Educational Technical College, Inc. is seeking an extension of the
period during which it alone can file a plan to emerge from Chapter
11 protection.

In its motion filed with the U.S. Bankruptcy Court for the District
of Puerto Rico, ETC requested a 30-day extension from the date the
Bankruptcy Appellate Panel for the First Circuit rules on the
motion filed by its creditor, Atue Real Estate S.E., to put on hold
the turnover of funds it uses as operating budget pending Atue's
appeal of the court order approving that turnover.

ETC also asked the bankruptcy court to issue the extension order on
or before Feb. 7, the date its exclusivity period expires.

ETC has been in legal battle with Atue after the creditor garnished
the funds deposited in ETC's bank accounts at Banco Popular de
Puerto Rico.  A court ordered the turnover of those funds, which
Atue appealed before the Bankruptcy Appellate Panel for the First
Circuit.

"In order for [ETC] to be able to responsibly formulate and propose
its plan, it needs to know if the BAP will allow the turnover of
the funds," said ETC's attorney, Carmen Conde Torres, Esq., at C.
Conde & Assoc.  "These funds are paramount for [ETC] to be able to
resume its operations and move forward in the Chapter 11 process."

                About Educational Technical College

Bayamon, P.R.-based Educational Technical College, Inc. filed a
voluntary petition for Chapter 11 protection (Bankr. D.P.R. Case
No. 21-02392) on Aug. 9, 2021, listing $1,969,503 in assets and
$1,407,201 in liabilities.  Emilio E. Huyke, president of
Educational Technical College, signed the petition.

Judge Edward A. Godoy oversees the case.

Carmen D. Conde Torres, Esq., at C. Conde & Assoc., and Dage
Consulting CPA's, PSC serve as the Debtor's legal counsel and
accountant, respectively.


ELECTRONICS FOR IMAGING: Moody's Ups CFR to B3, Outlook Stable
--------------------------------------------------------------
Moody's Investors Service upgraded Electronics for Imaging, Inc.'s
("EFI") Corporate Family Rating to B3 from Caa1, Probability of
Default Rating to B3-PD from Caa1-PD, and the second lien debt
instrument rating on the second lien term loan due July 2027 to
Caa2 from Caa3. Concurrently, Moody's affirmed the B3 debt
instrument rating on the existing first lien term loan due July
2026 and first lien revolving credit facility due July 2024. The
outlook is changed to stable from positive.

The CFR upgrade to B3 reflects EFI's improving operating profile,
increased financial flexibility following the expected debt pay
down from the proceeds of the eProductivity Segment ("EPS") sale,
and willingness to deploy excess capital towards voluntarily debt
reduction. The company is entering FY 2022 from a position of
relative strength and will benefit from its lean cost structure and
new product introductions over the next 12-18 months. Continued
growth in the higher margin Ink and Parts & Services subsegments
improve operating stability and provides avenues for EFI to take
more meaningful pricing actions amid an inflationary environment.

The affirmation of the B3 first lien debt instrument ratings
reflect the uncertainty of how the remaining $167 million of
proceeds from the sale of EPS will be allocated across the capital
structure. The company is in negotiations with its first-lien
lender group to allow a partial or full paydown of the second lien
facilities. If EFI is allowed to repay most or all of the $161
million second lien term loan outstanding, the first lien debt
instrument ratings will not be downgraded, while the CFR remains
B3. Conversely, there would be positive rating pressure on the B3
first lien debt instrument ratings should there be minimal
repayment of the second lien term loan.

Moody's views the legal and operational separation of Fiery, LLC
("Fiery") from the credit group as credit negative. The Inkjet
segment cannot support the full debt burden of the pro forma
capital structure and will not generate enough free-cash-flow (FCF)
to service its mandatory debt amortization through FY 2024. This
shortfall in cash flow is expected to be plugged by the receipt of
preferred dividends and proceeds from the redemption of preferred
shares issued by Fiery in exchange for the structural separation.
However, there are no legal requirements mandating the timing or
magnitude of cash transfers from Fiery to the credit group. The
preferred dividend can PIK at will and Fiery can build cash outside
the credit group should it choose to do so. Moody's believes the
increased optionality of the pro forma organizational structure can
facilitate new avenues for collateral leakage not contemplated in
the original 2019 LBO. In addition, Moody's believes lenders would
be disadvantaged should the proceeds from divesting Fiery fail to
exceed the remaining preferred share balance owed to the credit
group.

Moody's notes removing Fiery from the credit group can be viewed
akin to a stock pledge on a foreign subsidiary. Fiery remains EFI's
restricted subsidiary and will be bound by existing restricted
payment and incremental debt incurrence covenants outlined in the
July 2019 credit agreement. Moody's understands the removal of
Fiery could reduce debt maturity risk by improving sale
opportunities as individual entities.

The potential break-up of Inkjet and Fiery by owner Siris Capital
Group ("Siris") is not unexpected and both segments have benefited
from stable operating performance over the last six months. Moody's
projects both entities will continue growing revenue and expanding
EBITDA margins on a standalone basis over the next 12-18 months.
Nevertheless, both Inkjet and Fiery operate in difficult industries
and achieving desired valuations in a potential sale could be
challenging. Siris could also look to enhance equity returns by
utilizing Fiery's position beyond the credit group to deploy a more
aggressive financial policy.

As a result of the added complexity within the organizational
structure, Moody's will represent two approaches when calculating
EFI's financial metrics: 1) consolidating Inkjet and Fiery
financial results as they would appear in the financial statements
("Consolidated") and 2) calculating standalone Inkjet financial
results and including all cash preferred dividend payments received
from Fiery in the EBITDA and FFO calculations ("Credit Group"). The
Consolidated metrics assess EFI's performance as if Fiery is a
foreign subsidiary, while the Credit Group metrics assess
performance relative to actual cash flow available to the credit
group for debt repayment.

Pro forma for the divestiture of EPS and $387 million paydown of
debt, LTM Q3 2021 Consolidated Debt/EBITDA and Credit Group
Debt/EBITDA was 6.3x and 7.4x, respectively. Moody's projects
Consolidated Debt/EBITDA and Credit Group Debt/EBITDA will approach
5.1x and 6.4x, respectively, over the next 12-18 months. All
metrics reflect Moody's adjustments.

Upgrades:

Issuer: Electronics for Imaging, Inc.

Corporate Family Rating, Upgraded to B3 from Caa1

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

Gtd Senior Secured 2nd Lien Term Loan, Upgraded to Caa2 (LGD5)
from Caa3 (LGD5)

Affirmations:

Issuer: Electronics for Imaging, Inc.

Gtd Senior Secured 1st Lien Revolving Credit Facility, Affirmed B3
(LGD3)

Gtd Senior Secured 1st Lien Term Loan, Affirmed B3 (LGD3)

Outlook Actions:

Issuer: Electronics for Imaging, Inc.

Outlook, Changed To Stable From Positive

RATINGS RATIONALE

The B3 CFR reflects EFI's high financial leverage, the challenges
of operating in the print solutions industry, and the continued
reliance on cost reductions to offset organic revenue declines from
pre-COVID levels. EFI benefits from its diversified geographic
revenue base, increasing focus on the Ink and Parts & Services
product segments, which provides greater stability to the revenue
base, and Moody's expectation for Consolidated FCF/Debt and Credit
Group FCF/Debt to approach 8% and 5%, respectively, over the next
12-18 months.

EFI's Credit Group Debt/EBITDA would likely rise to an unacceptable
level should Fiery opt for PIK preferred dividends in lieu of cash
dividend payments. Additionally, EFI's credit rating would be
pressured if Fiery begins hoarding cash and EFI's financial
flexibility is materially impeded, and voluntary debt repayments
are no longer a viable option for financial leverage reduction.

EFI maintains adequate liquidity in the near term with just over
$100 million of cash as of December 31, 2021 (pro forma for $387
million debt repayment). Moody's expects annual Credit Group FCF
generation around $35 million through 2023, of which approximately
$20 million is earmarked for mandatory debt amortization each year.
EFI's ability to generate $35 million of Credit Group FCF is
dependent on receiving over $27 million of preferred dividends in
cash each year from the Fiery segment. Moody's anticipates the
company will remain opportunistic with voluntary debt repayments
when cash balances exceed the minimum operating requirement of
around $50 million.

EFI maintains a $100 million first lien cash flow revolver to
further support liquidity; however, availability is constrained by
the requirement to hold $39.8 million of letters of credit as
collateral for its manufacturing facility through May 2024. The
available revolver was undrawn as of December 31, 2021. Access to
the revolver is governed by springing net first lien leverage ratio
of 6.6x through maturity. The revolver springs when 40% of the
revolver or letters of credit are outstanding and is expected to
test each period going forward due to the aforementioned letter of
credit requirement. Moody's does not expect the covenant will
impede EFI's ability to draw over the next 12-15 months but notes
the continued repayment of the second lien term loan will constrict
EFI's cushion under the covenant.

The stable outlook reflects Moody's expectation of organic revenue
growth in the mid-to-high- single digit range though FY 2023. Over
the next two years, Moody's projects Consolidated Debt/EBITDA and
Consolidated FCF-less-mandatory-debt-amortization/Debt approaching
5.1x and 5%, respectively, while Credit Group Debt/EBITDA and
Credit Group FCF-less-mandatory-debt-amortization/Debt approach
6.4x and 2%.

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

Ratings could be upgraded if EFI maintains consistent top line
growth and sustains Credit Group Debt/EBITDA below 6.0x (with
limited addbacks to EBITDA). EFI will also need to maintain good
liquidity with a largely undrawn revolver and Credit Group FCF/Debt
sustained above 7.0%.

Ratings could be downgraded if liquidity deteriorates, Credit Group
Debt/EBITDA is sustained above 7.0x (with limited addbacks to
EBITDA) after 2022, or if Credit Group FCF/Debt is sustained below
3%.

ESG CONSIDERATIONS

Governance risk is a key consideration given EFI's ownership by a
financial sponsor. Moody's views the legal and operational
separation of Fiery as a significant governance risk given the
increased potential for aggressive financial policies to impair
lender collateral packages. In addition, private equity ownership
often leads to debt financed distributions or M&A to enhance equity
returns. Lack of public financial disclosure and the absence of
board independence are also incorporated in EFI's credit profile.

Electronics for Imaging, Inc., based in Fremont, CA, is a global
technology platform providing digital imaging solutions for the
printing, packaging, and imaging industries. The company's
offerings include industrial printers, proprietary ink, production
software and digital front ends. In July 2019, Siris Capital Group,
LLC took EFI private in a transaction valued at roughly $1.7
billion. Consolidated revenue for the twelve months ending December
31, 2021 was approximately $670 million.

The principal methodology used in these ratings was Diversified
Technology published in August 2018.


ELI & ALI: Unsecureds Will be Paid 13.8% Under Plan
---------------------------------------------------
ELi & ALi, LLC, submitted a Chapter 11 Plan and a Disclosure
Statement.

ELi & ALi has continued in the operation and management of its
business as a small business Chapter 11 proceeding.

Under the Plan, Class 5 Allowed General Unsecured Claims totaling
$576,362.70. This class includes the partially unsecured claim of
the Small Business Administration in the amount of $122,288.77.
This class will be paid $80,000.00 or 13.8% of its Allowed Claims
with quarterly payments commencing within 30 days of the Effective
Date of the Plan. This class will receive a total of $80,000.00
payable in twenty equal, consecutive, quarterly payments of
$4,000.00 each commencing 30 days after the Effective Date of the
Plan. Class 5 is impaired.

The Plan shall be effectuated from a new value contribution by
Jeffrey Ornstein to be used for the settlement with Capital One.
The balance of the payments are to be funded from ongoing business
operations. Annexed hereto as Exhibit C, are pro forma projections
of the Debtor's income and expenses from March 2022 until February
2027. These projections indicate the Debtor will have sufficient
income to meet all of its payment obligations under the Plan.

Counsel to the Debtor:

     Heath S. Berger, Esq.
     BERGER, FISCHOFF, SHUMER, WEXLER & GOODMAN, LLP
     6901 Jericho Turnpike, Suite 230
     Syosset, NY 11791
     Tel: (516) 747-1136
     E-mail: hberger@bfslawfirm.com

A copy of the Disclosure Statement dated Jan. 26, 2021, is
available at https://bit.ly/3o6nNAe from PacerMonitor.com.

                         About Eli & Ali

Saying that it faced financial difficulties caused by the shutdown
of restaurants during the first wave of the Covid 19 pandemic, Eli
& Ali LLC sought protection under Chapter 11 of the U.S. Bankruptcy
Code (Bankr. E.D.N.Y. Case No. 21-40920) on April 7, 2021. In the
petition signed by Jeffrey Ornstein, managing member, the Debtor
disclosed $270,150 in assets and $1,427,375 in liabilities.

Judge Jil Mazer-Marino oversees the case.

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

Capital One, National Association, the prepetition lender, is
represented by Troutman Pepper Hamilton Sanders LLP.


ENERPLUS CORP: Egan-Jones Keeps B Senior Unsecured Ratings
----------------------------------------------------------
Egan-Jones Ratings Company on December 27, 2021, maintained its 'B'
foreign currency and local currency senior unsecured ratings on
debt issued by Enerplus Corp.

Headquartered in Calgary, Canada, Enerplus Corp. is an oil and gas
exploration and production company that owns a large, diversified
portfolio of income-generating crude oil and natural gas
properties.



FLUOR CORP: Egan-Jones Keeps BB- Senior Unsecured Ratings
---------------------------------------------------------
Egan-Jones Ratings Company on December 29, 2021, maintained its
'BB-' foreign currency and local currency senior unsecured ratings
on debt issued by Fluor Corp.

Headquartered in Irving, Texas, Fluor Corporation provides oil and
gas infrastructure construction services.



FOSSIL GROUP: Egan-Jones Hikes Sr. Unsecured Ratings to CCC
-----------------------------------------------------------
Egan-Jones Ratings Company, on January 5, 2022, upgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by Fossil Group Inc. to CCC from CCC-. EJR also
maintained its 'C' rating on commercial paper issued by the
Company.

Headquartered in Richardson, Texas, Fossil Group, Inc. designs,
develops, markets, and distributes consumer fashion accessories.



FOUNTAINS OF ST. AUGUSTINE: Selling Property to Rahimi for $4-Mil.
------------------------------------------------------------------
The Fountains of St. Augustine LLC asks the U.S. Bankruptcy Court
for the Middle District of Florida to authorize the private sale of
the real property of the estate commonly identified as 3960 Inman
Road, in St. Augustine, Florida, to Tony Rahimi or Assigns for
$4,085,000 pursuant to the terms of the Vacant Land Purchase and
Sale Agreement dated May 15, 2021 and Extension Addendum to
Contract.

The Purchaser is not an insider of the Debtor. The purchase price
was arrived at through arms-length negotiations.

The Property is encumbered by the following encumbrances:

     a. A first mortgage lien held by Steven W. Conner as Trustee
for ConnerHubbard 401(k) Plan, having as the indebtedness
outstanding of approximately $3,595,762.33. Upon information and
belief, Conner is the owner and holder of the note evidencing the
indebtedness; and,  

     b. A disputed second mortgage lien allegedly held by EWR
Properties, LLC, having a purported indebtedness of approximately
$1.5 million.

The Debtor seeks an order authorizing the sale of the Property free
and clear of all liens and encumbrances.

The sale price exceeds the bona fide indebtedness of the First
Mortgage. The sale price represents a realistic market value of the
Property. The Debtors anticipate a net profit after payment on
account of the First Mortgage and closing costs, including realtor
commissions, in the approximate amount of $70,000, which the
Debtors intend to utilize to pay general and/or priority unsecured
creditors of the Estate. The Debtor proposes to pay the First
Mortgage in full with the proceeds of the sale.

The Debtors request that the Court eliminates the additional 14-day
stay of any order entered approving the Sale Motion pending notice
of appeal so that the sale of the Property may close as
expeditiously as possible.  

A copy of the Agreement is available at
https://tinyurl.com/yx6phfxy from PacerMonitor.com free of charge.

         About The Fountains of St. Augustine LLC

The Fountains of St. Augustine is a Single Asset Real Estate
debtor.

The Fountains of St. Augustine Chapter 11 protection (Bankr. M.D.
Fla., Case No. 22-00090) on Jan. 13, 2022.

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

The Debtor tapped Thomas C. Adam, Esq., at The Adam law Group P.A.
as counsel.

The petition was signed by Curt Geisler, manager.



GBG USA: Exclusivity Period Extended to March 28
------------------------------------------------
Judge Michael Wiles of the U.S. Bankruptcy Court for the Southern
District of New York extended the exclusivity period for GBG USA,
Inc. and its affiliates to file a Chapter 11 plan to March 28.  

The companies can solicit acceptances for the plan until May 27.
  
                           GBG USA Inc.

GBG USA, Inc. is a company incorporated under the laws of Delaware
and is an indirect wholly-owned subsidiary of Global Brands Group
Holding Limited (SEHK Stock Code: 787).  It is primarily engaged in
operating the wholesale and direct-to-consumer footwear and apparel
business in North America.

Global Brands Group Holding Limited is a branded apparel and
footwear company.  It designs, develops, markets and sells products
under a diverse array of owned and licensed brands.

The Group's European wholesale business operates under legal
entities entirely separate and independent from the wholesale
business in North America. It primarily supplies apparel, footwear
and accessories to retailers and consumers across Europe under
licenses separately entered into by the European entities of the
Group.  The Group's global brand management business operates on a
different business model and is distinctly separate from the
wholesale businesses in North America and Europe.

GBG USA and 10 affiliates sought Chapter 11 protection (Bankr.
S.D.N.Y. Lead Case No. 21-11369) on July 29, 2021.  In its
petition, GBG listed between $1 billion and $10 billion in both
assets and liabilities.

The cases are handled by Judge Michael E. Wiles.

The Debtors tapped Willkie Farr & Gallagher LLP as legal counsel,
Ankura Consulting Group LLC as financial advisor, and Ducera
Partners LLC as investment banker.  Alan M. Jacobs, president of
AMJ Advisors LLC, serves as the Debtor's chief strategy officer.
Prime Clerk, LLC is the claims and noticing agent and
administrative advisor.

Moses & Singer, LLP serves as legal counsel to the first lien admin
agent, first lien collateral agent and second lien collateral
agent.  

The pre-bankruptcy first lien lenders are represented by
Linklaters, LLP while ReStore Capital, LLC, as DIP administrative
and collateral agent, is represented by Dechert LLP.

The U.S. Trustee for Region 2 appointed an official committee of
unsecured creditors on Aug. 16, 2021.  Stroock & Stroock & Lavan,
LLP and FTI Consulting, Inc. serve as the committee's legal counsel
and financial advisor, respectively.  Prime Clerk, LLC is the
committee's information agent.

                          About Sean John

Sean John is the apparel brand founded by musical artist, record
producer and entrepreneur Sean Combs.

On Dec. 1, 2021, GBG Sean John LLC filed a voluntary petition for
relief under Chapter 11 of the United States Bankruptcy Code.  The
Debtor's case is jointly administered under GBG USA's Case No.
21-11369.

In its petition, GBG Sean John listed estimated assets of between
$500 million to $1 billion and estimated liabilities of between $1
billion to $10 billion.


GENWORTH FINANCIAL: Egan-Jones Keeps BB- Senior Unsecured Ratings
-----------------------------------------------------------------
Egan-Jones Ratings Company on January 7, 2022, maintained its 'BB-'
foreign currency and local currency senior unsecured ratings on
debt issued by Genworth Financial, Inc. to BB from BB-. EJR also
maintained its 'B' rating on commercial paper issued by the
Company.

Headquartered in Richmond, Virginia, Genworth Financial, Inc.
offers insurance, wealth management, investment, and financial
solutions.



GIRARDI & KEESE: Crash Victims' Fraud Case vs. Erika Dismissed
--------------------------------------------------------------
Cinema Blend reports that for over a year, Erika Jayne has been
entangled in legal issues connected to her ex-husband, Tom Girardi.
Accusations surfaced that he had embezzled millions of dollars
intended for his law firm clients, resulting in fraud lawsuits and
a Chapter 7 bankruptcy case.  Prosecutors were also coming after
Erika Jayne, who they claim knowingly benefited from the schemes in
upwards of $25 million.  The Real Housewives of Beverly Hills star
recently got some good news on that front, but reports still abound
of alleged conflict with her co-stars.

Despite the ups and downs in the various lawsuits, Erika Jayne has
consistently maintained that she knew nothing about her ex's
supposed crimes. (Tom Girardi has since been diagnosed with
dementia and lives in a care facility.) Yet both fans and the Real
Housewives of Beverly Hills cast didn't let up in 2021 on
questioning Jayne's potential complicity.  According to court
documents obtained by Us Weekly, though, it was seemingly all for
naught because she was dismissed from the ongoing fraud and
embezzlement lawsuit pertaining to airplane crash victims.  In
other words, there seemingly wasn't enough evidence to pursue her
as a defendant in any wrongdoing.

However, Ronald Richards, the former special counsel for the
trustee in the bankruptcy case, has suggested on Twitter that the
star's legal woes are far from over.  He included a list of still
pending cases and investigations against the RHBH alum, with the
next issue coming to Arizona District Court in April.  He also had
revealed in a statement to Us Weekly a few days ago that there was
a "clear money trail" involving a pair of earrings that Bravo alum
was reportedly refusing to hand over for estate funds in the
bankruptcy case.

                          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


GLOBALSTAR INC: Egan-Jones Keeps CC Senior Unsecured Ratings
------------------------------------------------------------
Egan-Jones Ratings Company on December 27, 2021, maintained its
'CC' foreign currency and local currency senior unsecured ratings
on debt issued by Globalstar Inc. EJR also maintained its 'C'
rating on commercial paper issued by the Company.

Headquartered in Covington, Louisiana, Globalstar, Inc. provides
mobile voice and data communications services via satellite.



GOOD GUYZ: Case Summary & Eight Unsecured Creditors
---------------------------------------------------
Debtor: Good Guyz Investments, LLC
        18401 Collins Avenue
        Suite 102-279
        Sunny Isles Beach, FL 33160

Chapter 11 Petition Date: January 30, 2022

Court: United States Bankruptcy Court
       Southern District of Florida

Case No.: 22-10728

Judge: Hon. Laurel M. Isicoff

Debtor's Counsel: Richard R. Robles, Esq.
                  LAW OFFICES OF RICHARD R. ROBLES, P.A.
                  905 Brickell Bay Drive
                  Suite 228
                  Miami, FL 33131
                  Tel: (305) 755-9200
                  E-mail: rrobles@roblespa.com

Estimated Assets: $500,000 to $1 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Bryan Goldstein as manager.

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

https://www.pacermonitor.com/view/V46WVRA/Good_Guyz_Investments_LLC__flsbke-22-10728__0001.0.pdf?mcid=tGE4TAMA


GOODNIGHT WATER: Moody's Assigns First Time B3 Corp. Family Rating
------------------------------------------------------------------
Moody's Investors Service assigned first time ratings to Goodnight
Water Solutions, LLC ("Goodnight"), including a B3 Corporate Family
Rating, B3-PD Probability of Default Rating and B3 rating to the
proposed $400 million senior secured term loan B due 2027. The
outlook is positive.

Goodnight will use net proceeds from the term loan to repay
borrowings on its existing revolving credit facility. Concurrent
with the issuance of the term loan, the company is establishing a
new $50 million super priority senior secured revolving credit
facility due 2026 (unrated).

"Goodnight Water Solutions' ratings reflect our expectation for
volume growth in 2022 to drive increased EBITDA and lower leverage
on the company's scalable midstream platform," said Jonathan
Teitel, a Moody's analyst.

Assignments:

Issuer: Goodnight Water Solutions, LLC

Corporate Family Rating, Assigned B3

Probability of Default Rating, Assigned B3-PD

Senior Secured Term Loan B, Assigned B3 (LGD4)

Outlook Actions:

Issuer: Goodnight Water Solutions, LLC

Outlook, Assigned Positive

RATINGS RATIONALE

Goodnight's B3 CFR reflects the company's relatively small size as
well as Moody's expectation for volume growth, rising EBITDA and
lower leverage in 2022. Goodnight owns and operates produced water
midstream infrastructure critical for oil production. Oil and gas
producers' operations result in large amounts of produced water.
The company's integrated saltwater disposal solutions are supported
by a scalable network of water gathering and transportation
pipelines, as well as saltwater disposal wells in the Bakken shale
in North Dakota, the Permian Basin in Texas and New Mexico, and the
Eagle Ford region of Texas (the first two basins generate the vast
majority of EBITDA). Contracts with customers are long-term and
carry fixed fees. Under the substantial majority of contracts,
customers dedicate specific acreage which results in volumes that
are highly sensitive to capital spending by producers (several
contracts have minimum volume commitments). Deleveraging depends on
growth in volumes driving increased revenue and EBITDA.

Moody's expects Goodnight to maintain adequate liquidity. At the
close of the refinancing transaction, the company will have an
undrawn $50 million revolver due 2026. Moody's expects that the
company will rely on the revolver during 2022 because of growth
capital expenditures in support of increased customer volumes that
drives modestly negative free cash flow, at least through the first
half of the year. The revolver's financial covenants will include a
maximum net leverage ratio (with step-downs over time), a maximum
super priority leverage ratio, and a minimum interest coverage
ratio (with step-ups over time). The term loan will include a
minimum debt service coverage ratio. Moody's expects Goodnight will
maintain cushion to comply with these covenants through 2022.

Goodnight's proposed $400 million senior secured term loan B due
2027 is rated B3. The $50 million senior secured revolving credit
facility due 2026 (unrated) has a super priority preference over
the term loan with respect to the collateral that secures the
loans. Since the revolver is small and the term loan comprises the
preponderance of debt, the term loan is rated the same as the CFR.

As proposed, the new term loan facility is expected to provide
covenant flexibility that if utilized could negatively impact
creditors. Notable terms include the following items. Incremental
debt capacity up to the greater of $96.1 million and 100% of
Consolidated EBITDA, plus unlimited amounts subject to the greater
of the Consolidated First Lien Net Leverage Ratio of 4.1x and the
Consolidated First Lien Net Leverage Ratio immediately prior to
incurrence (if pari passu secured). No portion of the incremental
may be incurred with a maturity date earlier than the initial term
loans except amounts constituting a bridge facility. The credit
agreement permits the transfer of assets to unrestricted
subsidiaries, up to the carve-out capacities, subject to
prospective "J. Crew" provisions to be mutually agreed.
Non-wholly-owned subsidiaries are not required to provide
guarantees; dividends or transfers resulting in partial ownership
of subsidiary guarantors could jeopardize guarantees, with no
explicit protective provisions limiting such guarantee releases.
There are no express protective provisions prohibiting an
up-tiering transaction. The proposed terms and the final terms of
the credit agreement may be materially different.

The positive outlook reflects Moody's expectation for Goodnight's
volumes to grow over the next 12-18 months driving increased
revenue and EBITDA and lower leverage, and for positive free cash
flow by late 2022. However, there are some uncertainties and risks
to sustainable volume growth driving the expected increase in
EBITDA and correspondingly lower leverage.

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

Factors that could lead to an upgrade include sustainable volume
and revenue growth; maintenance of debt/EBITDA below 5x; and
positive free cash flow generation while maintaining adequate
liquidity.

Factors that could lead to a downgrade include EBITDA/interest
below 2x or weakening liquidity.

Goodnight, headquartered in Dallas, Texas, is a privately owned
company that owns and operates produced water midstream
infrastructure critical for oil production. The company is majority
owned by Tailwater Capital.

The principal methodology used in these ratings was Midstream
Energy published in December 2018.


GOODNIGHT WATER: S&P Assigns 'B' ICR, Outlook Stable
----------------------------------------------------
S&P Global Ratings assigned its 'B' issuer credit rating (ICR) to
Texas-based Goodnight Water Solutions LLC, and its 'B' issue-level
rating, and '3' recovery rating to the company's proposed senior
secured term loan B.

The stable outlook reflects S&P's expectation that Goodnight will
continue to increase its throughput volumes and EBITDA, while
reducing its leverage to the low-to-mid-5x area in 2021, improving
to the low 4x area in 2022.

Goodnight, a water infrastructure midstream company, plans to issue
$400 million in senior secured term loan B notes maturing in 2027
to refinance its capital structure.

Goodnight's operations benefit from geographic diversity, although
it is relatively small as measured by EBITDA. The company's core
exposures are in the Bakken and Permian basins, with complementary
exposure in the Eagle Ford. The Permian and Bakken basins account
for approximately 90% of revenues. Goodnight's multi-basin exposure
provides protection against risk factors that could affect one
basin more than the other. Although the operations benefit from
geographic diversity, Goodnight is much smaller in size and scale
than its higher-rated peers.

S&P views Goodnight's lack of volume protection as a key credit
risk. Goodnight is exposed to volumetric risk, given that its
portfolio of acreage dedication contracts contains very limited
minimum volume commitments (MVCs) (about 12% of 2022 volumes are
expected to come from MVCs). Due to the limited number of MVCs, S&P
believes that a prolonged period of weak commodity prices would
adversely affect Goodnight's cash flows. That said, its extensive
Bakken footprint, strong connectivity, integrated water system, and
low-cost operations competitively position the company relative to
its peers. This should translate into a higher EBITDA margin and
comparatively better cash flows on a per barrel basis.

In addition, Goodnight's customer base is diverse, with
approximately 35 producers. The contracts are long-dated with fixed
fee structure and an average weighted life of about 10 years. About
85% of Goodnight's revenues are expected to be supported by either
acreage dedications or MVCs. In addition, about 40% of expected
2021 volumes are backed by investment-grade-rated customers.

S&P said, "We expect steady cash flows generated by the newly built
infrastructure will support credit metrics. As Goodnight's
infrastructure system has expanded, cash flow generation should be
higher, resulting in improved credit metrics, as long as drilling
activity remains intact. Our base-case scenario assumes that
commodity prices will be supportive for production growth in the
company's acreage, which will result in an improving trend in
credit metrics. We forecast adjusted EBITDA of $75 million-$80
million in 2021, improving to $95 million-$100 million in 2022.
Consequently, we project debt to EBITDA in the low-to-mid-5x area
for 2021, improving to the low 4x area for 2022. We also do not
forecast any distribution payment to the company's sponsor through
2022, as generated cash flow is internally retained to meet routine
capital spending requirements.

"The stable outlook reflects our expectation that Goodnight will
continue to increase its throughput volumes and EBITDA, while
reducing its leverage to the low-to-mid-5x area in 2021 improving
to low 4x in 2022.

"We could lower the rating if adjusted leverage remains above 5x on
a sustained basis, which could occur if a sharp decline in crude
oil prices leads to reduced drilling activity. This could also
occur if the company pursues a more aggressive financial policy, or
more rigorous environmental or regulatory factors impair
operations.

"Although unlikely at this time, we could raise the rating if
Goodnight successfully increases the scale and scope of operations,
while maintaining a similar level of leverage."



GOODYEAR TIRE: Egan-Jones Cuts Senior Unsecured Ratings to BB-
--------------------------------------------------------------
Egan-Jones Ratings Company on December 29, 2021, downgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by Goodyear Tire & Rubber Co to BB- from B+.

Headquartered in Akron, Ohio, Goodyear Tire & Rubber Company
develops, manufactures, distributes, and sells tires for most
applications.



GRUPO AEROMEXICO: Bankruptcy Exit Okayed; Apollo to Receive Stake
-----------------------------------------------------------------
Grupo Aeroméxico, S.A.B. de C.V. (BMV: AEROMEX) said Jan. 28,
2022, that the hearing to consider confirmation of the Joint Plan
of Reorganization of the Company and its subsidiaries that are
debtors in the Company's Chapter 11 voluntary financial
restructuring process has successfully concluded, and the
Bankruptcy Court formally announced that it has confirmed the
Plan.

The Plan confirmation represents the important milestone to date
for the Company's restructuring process.  Aeromexico will continue
working with all of its key stakeholders to swiftly emerge from
Chapter 11, at which point the corporate resolutions adopted at the
Shareholders Meeting held on January 14, 2022 will become fully
effective.

Andres Conesa, Company's CEO, said Jan. 28, "Today is a very
important day for the Aeromexico Family.  I want to thank all my
colleagues for their hard work and dedication; I am very proud to
be part of a great team of world class airline professionals.  I
want to thank our employees and Board for their invaluable support,
and to all of our restructuring advisors who did an outstanding job
to help us lead our beloved airline in this turbulent times.  I
want to express my sincere gratitude to Judge Chapman and her team
who conducted this process in an exemplary way.  Finally, I want to
thank all stakeholders and the new investor group for having
confidence in Aeromexico and for giving us wings to fly even higher
through the skies of Mexico and the world."

Andrea Navarro of Bloomberg News reports that Grupo Aeromexico SAB
will hand an ownership stake to Apollo Global Management Inc., the
investment firm that helped keep the airline afloat after it filed
bankruptcy in reaction to the Covid-19 pandemic.

Bloomberg notes that the ruling confirming the Plan from U.S.
Bankruptcy Judge Shelley Chapman came after the company cut
last-minute deals with holdout creditors, including Invictus Global
Management and Corvid Peak Capital Management.  They had objected
to the reorganization proposal, which would hand ownership stakes
to senior debt holders Apollo and Delta Air Lines Inc.

                     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: Reaches Deal With Final Objectors to Plan
-----------------------------------------------------------
Andrea Navarro and Steven Church of Bloomberg News report that
Aeromexico lawyer Timothy Graulich said the airline reached an
agreement with the final objectors to its reorganization plan in a
court hearing before a U.S. bankruptcy court in New York.  The
agreement includes Invictus Capital, which had voted to reject the
plan.  The deal means the company faces no major opposition to
winning final approval from Chapman to exit bankruptcy.  "That is
incredibly good news," Judge Shelley C. Chapman said.

                      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.


GVS TEXAS: CBRE WWG Buying Substantially All Assets for $450-Mil.
-----------------------------------------------------------------
GVS Texas Holdings I, LLC, and its affiliates ask the U.S.
Bankruptcy Court for the Northern District of Texas to authorize
them to sell substantially all assets to CBRE WWG Storage Partners
JV III, LLC, for $450 million, subject to certain adjustments.

The Debtors are limited liability companies with the principal
business of owning and leasing a wide array of properties
functioning principally as self-storage and parking facilities.
Each of the Debtors are directly or indirectly owned by GVS
Portfolio I, LLC, GVS Portfolio I B, LLC, and GVS Portfolio I C,
LLC. The properties are managed by a non-Debtor operating
affiliate, Great Value Storage, LLC ("Property Manager") and have
64 storage 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 the State of Texas. The Property
Manager enters into contracts with persons and entities, including
consumers ("Customers"), to provide self-storage units located on
the real property of the PropCo Debtors.

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.

On Jan. 18, 2021, the Debtors filed the Debtors' Motion for Entry
of an Order (I) Designating the Stalking Horse Bidder; (II)
Approving Revised Bidding Procedures in Connection with the Sale of
Substantially all of the Debtors' Assets; (III) Approving Revised
Procedures for the Assumption and Assignment of Executory Contracts
and Unexpired Leases; and (IV) Granting Related Relief ("Revised
Bid Procedures Motion"), which seeks approval of the Asset Purchase
Agreement by and between the Debtors and the Stalking Horse Bidder,
including the bid protections offered in connection thereto, and
seeks approval of certain revised bid procedures that, among other
things, moves the auction date forward from Feb. 28, 2022 to Feb.
21, 2022.  

In furtherance of the Sale, the Debtors, with the assistance of
their investment banker, Houlihan Lokey Capital, Inc., engaged in a
comprehensive marketing and Sale process designed to maximize the
value of the Debtors' assets.  As set forth more fully in the
Revised Bid Procedures Motion, the Debtors and Houlihan have
actively engaged with approximately 61 potential purchasers who
executed a non-disclosure agreement and gained access to the
Debtors' virtual data room.

In addition, the Debtors and Houlihan successfully negotiated a
favorable Stalking Horse Bid with the Stalking Horse Bidder with a
total estimated cash consideration of $450 million. This Stalking
Horse Bid will set the baseline for total purchase price from which
all prospective bidders will negotiate and will ensure that,
regardless of the outcome of the auction, there is an APA under
which the Sale will occur. Pursuant to the Revised Bid Procedures,
the hearing to approve the successful bid at auction will be
conducted on March 15, 2022.

The Debtors have exercised their sound business judgment in
determining that the assumption and assignment of the executory
contracts and unexpired leases in connection with the Sale would be
in the best interests of the Debtors and their estates. The APA
provides that such executory contracts and unexpired leases will be
assigned in connection with the Sale, and part of the total cash
consideration for the Assets relies on the transfer of such
contracts and leases.

By the Motion, the Debtors respectfully request for entry of the
Sale Order (i) authorizing the Sale of the Assets free and clear of
all lines, claims, encumbrances, and other interests pursuant to
the APA; (ii) authorizing the assumption and assignment of
executory contracts and unexpired leases; and (iii) granting
related relief.

To successfully implement the Sale, the Debtors request that the
Court enters the Order providing that notice of the relief
requested herein satisfies Bankruptcy Rule 6004(a) and that the
Debtors have established cause to exclude such relief from the
14-day stay period under Bankruptcy Rule 6004(h).  

A copy of the Agreement is available at
https://tinyurl.com/mrx3ketz 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.



GVS TEXAS: Unsecureds Claims Unimpaired in Sale Plan
----------------------------------------------------
GVS Texas Holdings I, LLC, et al. submitted a Second Amended
Disclosure Statement.

The Debtors, in consultation with their advisors, have determined
that a sale of substantially all of their Assets is the best path
forward for the Debtors and their estates. In addition, because the
Debtors are self-financing the Chapter 11 Cases, the Debtors must
move swiftly and not exceed their available liquidity.

Recognizing the need to move expeditiously through chapter 11, the
Debtors filed a motion for entry of an order approving bidding
procedures for the sale of substantially all of the Debtors'
assets.  The Debtors intend to effectuate a sale that will generate
sufficient sale proceeds to fund the payment of allowed claims in
full, with the excess if any provided to holders of the Debtors'
interests.

In formulating the Plan, the Debtors and their advisors considered
the current assumed value of the Debtors' assets based on available
information, the respective rights of claimholders and the best
course to maximize value for all constituents post-emergence. The
Debtors assert, based in part on the Stalking Horse Bid, that the
orderly Sale process set forth in the Revised Bidding Procedures
will maximize the value of the Debtors' Estates, which will benefit
all stakeholders more than a forced liquidation or a contested
plan.

Under the Plan, Class 5 PropCo Debtor General Unsecured Claims
totaling $13,018,023 will be paid in Cash from the available Net
Sale Proceeds.  Class 54 creditors will recover 100% of their
claims. Class 5 is unimpaired.

Class 8 Senior Mezz Debtor General Unsecured Claims totaling $7,300
will be paid in Cash from the Net Sale Proceeds.  Class 8 creditors
will recover 100% of their claims.  Class 8 is unimpaired.

Class 11 Junior Mezz Debtor General Unsecured Claims totaling
$545,443 will be paid in cash from the available Net Sale Proceeds.
Class 8 creditors will recover 100% of their claims. Class 11 is
unimpaired.

Counsel for the Debtors and Debtors in Possession:

     Thomas R. Califano, Esq.
     Charles M. Persons, Esq.
     Maegan Quejada, Esq.
     Jeri Leigh Miller, Esq.
     Juliana L. Hoffman, Esq.
     SIDLEY AUSTIN LLP
     2021 McKinney Ave., Suite 2000
     Dallas, Texas 75201
     Tel: (214) 981-3300
     Fax: (214) 981-3400

A copy of the Disclosure Statement dated Jan. 26, 2021, is
available at https://bit.ly/3r7sCer from Omni Agent Solutions, the
claims agent.

                   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.


HELIUS MEDICAL: Q4 2021 Revenue Projected at $250K-$260K
--------------------------------------------------------
Helius Medical Technologies, Inc. provided a corporate update.

2021 Corporate Highlights and Achievements

   * Received marketing authorization from the U.S. Food and Drug
Administration ("FDA") for use of PoNS for short term treatment of
gait deficit due to mild-to-moderate symptoms from multiple
sclerosis ("MS")

   * Granted a second FDA Breakthrough Designation for PoNS for the
treatment of dynamic gait and balance deficits resulting from a
stroke

   * Received authorization from the Australian Therapeutic Goods
Administration ("TGA") for the sale of PoNS as a Class IIa medical
device to improve balance and gait

   * Contracted with NYU-Langone Health, the first of a targeted
ten to twelve Centers of Excellence in a multi-center,
company-sponsored Therapeutic Experience Program ("TEP"), an open
label observational interventional trial designed to evaluate the
impact of subjects' adherence to PoNS therapy

   * Launched collaboration with the Medical University of South
Carolina ("MUSC") in an Investigator Initiated Trial ("IIT") to
evaluate the effects of PoNS therapy on the recovery of gait and
postural stability in chronic stroke survivors

   * Appointed several highly qualified individuals to restructure
senior leadership team including President & Chief Executive
Officer, Chief Financial Officer, Chief Medical Officer, and Vice
President of Sales & Marketing, North America

   * Enhanced the Board of Directors with the appointment of
industry veterans Sherrie Perkins and Paul Buckman

   * Raised $24.0 million gross proceeds from equity financings to
fund Company through several critical milestones including the US
commercial launch of PoNS for the treatment of gait deficit due to
MS

Canadian Commercial Activities

   * Total of 37 authorized PoNS clinics at the end of 2021, up
from 31 at the end of 2020, despite the impact of COVID-19

   * Expected 4th quarter 2021 revenue increased more than 30% year
over year compared to Q4 2020, and more than doubled compared to Q3
2021

   * Revenue uncertainty due to COVID-19 will continue into 2022,
due in part to the potential impact of the recent reinstatement of
some COVID-19 restrictions in certain parts of Canada

Key 2022 Targeted Milestones
   * Initial prescriptions for PoNS for the treatment of gait
deficit due to MS related to the U.S. commercial launch projected
in the first quarter 2022

   * Conduct IIT stroke trial at MUSC, which will allow for
observation of PoNS therapy in a real-world clinical setting;
expect to enroll twelve participants during the first half of 2022

   * Full expansion of TEP, with the goal of enrolling ten to
twelve Centers of Excellence and fifty to sixty MS patients by
mid-2022

   * Initiation of pivotal clinical trial in stroke patients in the
first half of 2022

Year End 2021 Financial Updates

   * Unaudited 2021 year-end cash balance of $11.0 million

   * Estimated unaudited fourth quarter 2021 revenues between $250

     thousand and $260 thousand

"The past year was a period of great transformation for Helius and
validation of the PoNS therapy," said Dane Andreeff, president and
chief executive officer of Helius.  "We enter 2022 poised to
capitalize on our efforts and success, beginning with the U.S.
commercialization of PoNS for MS, with initial prescriptions
expected in the first quarter of this year.  Along with achieving
this significant milestone, we'll continue to advance our study of
PoNS in stroke patients, as well as open more TEP Centers of
Excellence.  Both initiatives will offer valuable insight into the
functional outcomes of PoNS therapy in MS and stroke patients.  I
am very excited about what 2022 holds as we take another step
closer to our goal of unlocking the full potential of
neuromodulation and becoming the standard of care for gait
deficit."

Conference Call

Dane C. Andreeff, president and chief executive officer, and
Jeffrey S. Mathiesen, chief financial officer, will host a
conference call to discuss fourth quarter and full year 2021
results and provide a fbusiness update as follows:

Date: Monday, March 14, 2022
Time: 5:00 p.m. ET
Toll-free (U.S.)(844) 348-4652
International(213) 358-0895
Conference ID2995141
A live webcast of the call will also be provided on the Events
section of the Company's investor relations website at:
https://edge.media-server.com/mmc/p/mtbio3ko.

A replay of the call will be available for one week at (855)
859-2056 (U.S.) or (404) 537-3406 (international).  The conference
ID for the replay is 2995141.  The webcast will be archived on the
Events section of the Company's investor relations website.

                      About Helius Medical

Helius Medical Technologies -- http://www.heliusmedical.com-- is a
neurotech company focused on neurological wellness.  Its purpose is
to develop, license or acquire non-invasive technologies targeted
at reducing symptoms of neurological disease or trauma.

Helius Medical reported a net loss of $14.13 million for the year
ended Dec. 31, 2020, compared to a net loss of $9.78 million for
the year ended Dec. 31, 2019.  As of June 30, 2021, the Company had
$10.72 million in total assets, $2.35 million in total liabilities,
and $8.37 million in total stockholders' equity.  As of Sept. 30,
2021, the Company had $7.88 million in total assets, $2.84 million
in total liabilities, and $5.04 million in total stockholders'
equity.

Philadelphia, Pennsylvania-based BDO USA, LLP issued a "going
concern" qualification in its report dated March 10, 2021, citing
that the Company has incurred substantial net losses since its
inception, has an accumulated deficit of $118.9 million as of Dec.
31, 2020 and the Company expects to incur further net losses in the
development of its business.  These conditions raise substantial
doubt about its ability to continue as a going concern.


HELMIRICH & PAYNE: Egan-Jones Hikes Sr. Unsecured Ratings to BB-
----------------------------------------------------------------
Egan-Jones Ratings Company, on January 3, 2022, raised the foreign
currency and local currency senior unsecured ratings on debt issued
by Helmerich & Payne Inc. to BB- from BB.

Headquartered in Tulsa, Oklahoma, Helmerich & Payne, Inc. provides
contract drilling of oil and gas wells in the Gulf of Mexico and
South America.



HILLSIDE OFFICE: Sets Bid Procedures for $3.8-Mil. All Assets Sale
------------------------------------------------------------------
Hillside Office Park, LLC, asks the U.S. Bankruptcy Court for the
District of New Jersey to authorize the bidding procedures in
connection with the sale of substantially all assets to Alexandra
Kogen for $3.8 million, plus payment of realtor commission, free
and clear of all liens, claims, encumbrances and interests, subject
to overbid.

The Debtor is the owner of two lots located in Hillside New
Jersey.

On Feb. 20, 2007, the Debtor purchase the real property from
Brystol-Myers Squibb Co. for $6 million.  The real property
consists of three lots, two of which are contiguous lots on the
corner of Liberty Avenue and Florence Avenue in Hillside, NJ: (1)
Lot 25 ("Corner Lot") and (2) Lot 26 ("Front Lot"). The Corner Lot
is a 100 x 100 piece of vacant land zoned for industrial use. The
Front Lot consists of 5.15 acres of land containing a five-story
commercial building, which is currently vacant. A third lot located
behind the Front Lot had been sold in 2017 pursuant to court order.


The Debtor has been marketing for either the development or sale of
the Subject Real Property since 2008. Due to the 2008 economic
downturn, the Debtor struggled to develop or sell the Subject Real
Property.

During this period of time, the Debtor borrowed funds from the
following secured lenders to develop and maintain the Subject Real
Property:

     a. Township of Hillside Urban Enterprise Zone Loan Pool
Program ($500,000) ("UEZ Loan"). The estimated amount due to the
UEZ is approximately $275,000.

     b. Kittatinny Acquisition LLC (assigned to Cedar Asset
Management, LLC ($6.45 million) ("Cedar Loan"). The Cedar Loan is a
second lien against the Front Lot only and the balance due is as of
the filing date, $6,729,508.

The Debtor was financially unable to make real estate tax payments
and, as a result the Township of Hillside sold tax liens against
the Subject Real Property.  As of the date of filing, the holder of
the tax liens, US Bank-Cust/Sass Muni VI DTR ("MD Sass") was owed
$2,607,302.13.

Due to the mounting liabilities and to avoid unnecessary litigation
expenses, on May 17, 2016, the Debtor filed for protection under
Chapter 11 of the United States Bankruptcy Code. Immediately after
the bankruptcy filing the Debtor entered into negotiations with a
number of other interested purchasers.

On Oct. 28, 2021, the Debtor entered into an agreement with the
Stalking Horse Bidder for the sale of the Subject Real Property for
$3.8 million, plus payment of realtor commission. The Buyer has
provided a Deposit of $75,000 currently being held in escrow. Due
diligence has expired and closing would be scheduled no later than
approximately March 11, 2022. The Contract of Sale requires court
approval within 30 days of the conclusion of due diligence. A real
estate broker commission of 4% is due to Marta Villa of Jone Lang
LaSalle Inc. ("JLL") whose retention was approved by court order on
Aug/ 26, 2018 will be paid from the Stalking Horse Bidder or
Successful Bidder.  

The Debtor has no alternative but to sell the Subject Real
Property. Interest on the real estate tax liens are accruing $683 a
day in addition to post-petition real estate taxes and default
interest on the Cedar Loan. In consultation with his professionals,
the Debtor has concluded the best result for this Bankruptcy Estate
and its Creditors will be obtained through a sale of the Subject
Real Property. The sale will provide the best return to creditors
of the estate.  

In addition, MDSass and Cedar has consented to a short sale subject
to finalization of a consent order authorizing a release of their
partially secured claims against the Subject Real Property as well
as a release of a percentage of funds to be used for administrative
and unsecured claims.  

The Debtor seeks the entry of an order containing the following:

     i. Approving Bidding Procedures for the solicitation and
consideration of competing offers for the sale of the assets
including (i) procedures for submitting bids for any and all of the
assets, and (ii) conducting an auction with respect to any assets
in which the Debtor receives more than one bid;  
  
     ii. Scheduling a hearing to approve the Contract of Sale with
the Stalking Horse Bidder or any sale of the assets no later than
March 11, 2022, with any objections to the sale to be filed prior
to the Sale Hearing;

     iii. Approving the form of notice of the Bidding Procedures,
the Auction and the Sale Hearing; and the notice of the Debtors'
intent to assume, assign and/or transfer the assumed and assigned
contracts.   

At the Sale Hearing, the Debtor will seek approval of the Sale
Agreement with the Stalking Horse Bidder which contains bidding
protections, or such other Sale Agreement of the successful bidder
at the Auction.  Lastly, the Debtor will request that the sale be
declared tax exempt pursuant to 1146(a) including, but not limited
to exempt from any realty transfer fee or mansion tax. The Debtor
expressly reserves the right to modify the relief requested in the
Motion, including the proposed Bidding Procedures.

The Debtor desires to receive the greatest value for the assets of
the within Estate. It believes the proposed Bidding Procedures will
maximize the realizable value of the assets for the benefit of the
Bankruptcy Estate, its creditors and other parties in interest.

The salient terms of the Bidding Procedures are:

     a. Bid Deadline: Feb. 4, 2022, 4:00 p.m.

     b. Initial Bid: A purchase price equal to or greater than the
aggregate of the sum of (i) the actual value of the Purchase Price
set forth in the Sale Agreement; plus (ii) the sum of $100,000 in
cash or cash equivalents

     c. Deposit: $100,000

     d. Auction: In the event that the Debtor timely receives one
or more Qualified Bids other than the Stalking Horse Bid, the
Debtor will conduct an Auction on Feb. 7, 2021 via video conference
from the offices of Giordano Halleran & Ciesla, P.C., 125 Half Mile

Rd., Suite 300, Red Bank, New Jersey 07701.

     e. Bid Increments: $100,000

     f. Closing: March 11, 2022

Due to the need to immediately commence the bidding process, the
Debtor requests a waiver of the 14-day stay pursuant to 6004(h) and
6006(d).

A copy of the APA and the Bidding Procedures is available at
https://tinyurl.com/yc62mshe from PacerMonitor.com free of charge.

                    About Hillside Office Park

Headquartered in Hillside, New Jersey, Hillside Office Park, LLC,
filed for Chapter 11 bankruptcy protection (Bankr. D.N.J. Case No.
16-19617) on May 17, 2016.  In the petition signed by Glen A.
Fishman, member of Maplewood Acquisition, LLC, member, the Debtor
estimated its assets and liabilities at between $1 million and $10
million.  Judge Stacey L. Meisel presides over the case.  Donald
F.
Campbell, Jr., Esq., at Giordano Halleran & Ciesla, P.C., serves
as
the Debtor's bankruptcy counsel.



HOME DEALS OF MAINE: Thompson Buying Fairfield Property for $140K
-----------------------------------------------------------------
Home Deals of Maine, LLC, asks the U.S. Bankruptcy Court for the
District of Maine to authorize the real property located at 15
Kelley Street, in Fairfield, Maine, to Isaac Thompson for
$140,000.

The Debtor has filed concurrently with the Motion a notice of
intended sale with reference to said real property to be sold and
the terms of said notice are incorporated herein by reference.

The Property is situated in the Town of Fairfield, County of
Somerset, State of Maine, described in a deed recorded in Somerset
County Registry of Deeds Book 5322, Page 266.

The Buyer has offered to purchase the Property for $140,000 as
evidenced by a Purchase & Sale Agreement, the effective date of
which is Jan. 7, 2022. The Buyer has indicated the closing is to be
held on Feb. 28, 2022. The Debtor wishes to sell such property to
the Buyer on the terms set forth in the Purchase & Sale Agreement.

The Property is subject to a first priority mortgage held by U.S.
Bank, which secures a claim under a promissory note with an
asserted approximate balance in the sum of $1.4 million as of the
Petition Date. That claim is secured by the Debtor's interest in
the property.

The Property is subject to a second priority mortgage held by
Kenobi, LLC, which secures a claim under a promissory note that the
Debtor asserts has been paid in full.

The sale proceeds will be paid, after payment of ordinary and
customary closing expenses and costs of Seller and after payment of
a real estate broker's commission to Tyra Mitchell of North Star
Realty and Donna DeMarsh of Coldwell Banker Plourde Real Estate in
the total amount of $7,000.00 representing 5% of the sale price, to
U.S. Bank, in payment of its first priority mortgage.

The Debtor believes that the proposed sale is beneficial to the
estate as it will pay off a portion of the secured debt owed to
U.S. Bank.

A copy of the Agreement is available at
https://tinyurl.com/yc55ecjf from PacerMonitor.com free of charge.

                     About Home Deals of Maine

Home Deals of Maine, LLC filed a petition for Chapter 11
protection
(Bankr. D. Maine Case No. 21-10267) on Oct. 6, 2021, listing
$3,147,975 in assets and $1,650,258 in liabilities. Jo A.
Roderick,
sole member, signed the petition.

Judge Peter G. Cary oversees the case.

The Debtor tapped James F. Molleur, Esq., at Molleur Law Office as
legal counsel.



HOMETOWN RESTORATION: Unsecureds be Paid Up to 100% in Plan
-----------------------------------------------------------
The U.S. Bankruptcy Court for the Southern District of New York has
entered an order conditionally approving the Disclosure Statement
of Hometown Restoration, LLC.

A hearing will be held via Zoom for Government before the Honorable
Robert D. Drain, United States Bankruptcy Judge, at the United
States Bankruptcy Court (White Plains Division) on March 21, 2022
at 10:00 a.m.

Objections to confirmation of the Plan must be filed and served on
or before March 16, 2022 at 5:00 p.m. with any filings responsive
to an objection to confirmation to be filed and served so as to be
received on or before on or before March 18, 2022 at 5:00 p.m.

A ballot for accepting or rejecting the Plan in substantial
conformity with Official Form 314, must be effectuated on or before
February 16, 2022.

To be counted, Ballots for accepting or rejecting the Plan must be
completed, signed, and sent so as to be actually received at the
addresses set forth in the Ballot instructions by March 16, 2022 at
5:00 p.m. (Eastern Time).

The Debtor must file a voting tabulation report must be filed with
the Court no later than 8:00 a.m. (Eastern Time) on March 18,
2022.

                       The Chapter 11 Plan

Hometown Restoration, LLC, submitted a Plan and a Disclosure
Statement.

The Debtor filed a motion to conduct a public auction of its
personal property consisting of building supplies and materials,
inventory, tools, appliances, furniture, fixtures, equipment (the
"Personal Property") and certain vehicles (the "Vehicles," together
with the Personal Property, the "Assets").  An auction by Auction
Advisors yielded net sale proceeds in the amount of $99,460, which
monies will be used to fund the Plan.

The Debtor's remaining assets consist of its accounts receivable,
which have a book value of $1,173,564.  The Accounts Receivable are
subject to claims of the Debtor's creditors, so through the Claims
objection process, the Debtor intends to reconcile most of the
Claims against the Accounts Receivable and collect that asset,
which will be used to fund the Plan.  The Debtor's professionals,
including the CRO Nat Wasserstein and Debtor's counsel Kirby Aisner
& Curley LLP, will be handling the collection of the Accounts
Receivable.  To the extent litigation is required, the Debtor will
retain special construction litigation counsel.

Under the Plan, Class 3 Allowed General Unsecured Claims totaling
$2,303,811 will receive distribution, pro rata, on the Distribution
Date(s), from the Plan Distribution Fund, after distribution to all
unclassified Claims, Class 1 and Class 2 Claims, and funding of the
Reserve Fund.  The Holders of Class 3 Claims will be paid up to
100% of their Allowed Claims.  Class 3 is impaired.

The Plan Distribution Fund shall be funded by (i) the Debtor's Cash
on the Effective Date; (ii) the net proceeds from the liquidation
of the Debtor's Assets, including the Auction Proceeds, and (iii)
the Net Litigation Proceeds.

Attorneys for the Debtor:

     Dawn Kirby, Esq.
     Julie Cvek Curley, Esq.
     KIRBY AISNER & CURLEY LLP
     700 Post Road, Suite 237
     Scarsdale, New York 10583
     Tel: (914) 401-9500
     E-mail: dkirby@kacllp.com
             jcurley@kacllp.com

A copy of the Order dated Jan. 26, 2021, is available at
https://bit.ly/3H8ilEv from PacerMonitor.com.

A copy of the Disclosure Statement dated Jan. 26, 2021, is
available at https://bit.ly/3g6sMMN from PacerMonitor.com.

                    About Hometown Restoration

Hometown Restoration, LLC, sought protection under Chapter 11 of
the Bankruptcy Code (Bankr. S.D.N.Y. Case No. 21-22213) on April
15, 2021, listing as much as $10 million in both assets and
liabilities.

Judge Robert D. Drain oversees the case.

Kirby Aisner & Curley, LLP, serves as the Debtor's legal counsel,
while Klinger & Klinger LLP serves as the Debtor's accountant.


IFRESH INC: Nasdaq to Delist Common Shares
------------------------------------------
The Nasdaq Stock Market LLC has determined to remove from listing
the common stock of iFresh Inc., effective at the opening of the
trading session on Feb. 4, 2022.  

iFresh first appeared before the hearings panel on Oct. 28, 2021,
due to its failure to maintain compliance with Listing Rules
5250(c)(1) and 5620(a).  On Nov. 19, 2021, the panel issued a
decision denying iFresh continued listing and notified the company
that trading in its securities would be suspended on Nov. 23, 2021.
The listing council did not call the matter for review and the
company did not appeal the hearings panel decision to the listing
council.  The staff determination to delist the company became
final on Jan. 3, 2022.

                         About iFresh Inc.

Headquartered in Long Island City, New York, iFresh Inc. --
http://www.ifreshmarket.com-- is an Asian American grocery
supermarket chain and online grocer on the east coast of U.S.  With
eight retail supermarkets along the US eastern seaboard (with
additional stores in Connecticut opening soon), and one in-house
wholesale business strategically located in cities with a highly
concentrated Asian population, iFresh aims to satisfy the
increasing demands of Asian Americans (whose purchasing power has
been growing rapidly) for fresh and culturally unique produce,
seafood and other groceries that are not found in mainstream
supermarkets.  With an in-house proprietary delivery network,
online sales channel and strong relations with farms that produce
Chinese specialty vegetables and fruits, iFresh is able to offer
fresh, high-quality specialty produce at competitive prices to a
growing base of customers.

iFresh Inc. reported a net loss of $8.29 million for the year ended
March 31, 2020, compared to a net loss of $12 million for the year
ended March 31, 2019.  As of Dec. 31, 2020, the Company had $131.62
million in total assets, $110.33 million in total liabilities, and
$21.29 million in total shareholders' equity.

Friedman LLP, in New York, the Company's auditor since 2016, issued
a "going concern" qualification in its report dated Aug. 13, 2020,
citing that the Company has incurred significant operating losses,
has negative working capital of $28.6 million and is not in
compliance with its credit agreement.  These conditions raise
substantial doubt about the Company's ability to continue as a
going concern.


II-VI INC: Egan-Jones Keeps BB+ Senior Unsecured Ratings
--------------------------------------------------------
Egan-Jones Ratings Company on December 27, 2021, maintained its
'BB+' foreign currency and local currency senior unsecured ratings
on debt issued by II-VI Inc.

Headquartered in Saxonburg, Pennsylvania, II-VI Incorporated
designs engineered materials and optoelectronic components.



IOWA FINANCE: Fitch Gives B+ Rating on Revenue Bonds
----------------------------------------------------
Fitch Ratings has affirmed the Iowa Finance Authority's outstanding
Midwestern Disaster Area revenue bonds (series 2013, 2018A, 2018B)
at 'B+'. The Rating Outlook is Stable. The Iowa Finance Authority
has issued a total of $1.185 billion of revenue bonds on behalf of
Iowa Fertilizer Company LLC (IFCo).

RATING RATIONALE

The ratings reflect the limited margin of safety for repayment of
the bonds under Fitch's rating case scenario when considering the
exposure to volatile merchant prices. The facility remains
vulnerable to extended operational shortfalls and a historically
volatile and potentially weak product pricing environment.
Favorably, access to abundant and advantageously priced natural gas
feedstock partially mitigates margin risk. The project has
sufficient liquidity available in the form of various reserve funds
and a working capital facility to mitigate short-term liquidity
issues.

KEY RATING DRIVERS

Nitrogen Market Price Exposure - Revenue Risk: Weaker

IFCo sells its nitrogen products to farmers, distributors,
wholesalers, cooperatives, truck stop operators and blenders at
market prices. The project's main products have historically
exhibited considerable price volatility. The project enjoys some
geographical product pricing advantages but remains exposed to
long-term market supply and demand risks.

Advantageous Access to Natural Gas - Supply Risk: Midrange

Fitch expects the U.S. gas market to provide the project with an
ample supply of natural gas. The project procures its natural gas
feedstock via an existing pipeline at prices linked to the ANR SW
Oklahoma index, which has historically been at discount to Henry
Hub prices and is an important advantage compared with some
domestic and foreign competitors. IFCo has entered into natural gas
call swaptions through 2023 to moderate the risk of a reversal in
gas pricing trends.

Uneven Operating Profile - Operation Risk: Midrange

The project has achieved a strong production rate but has
demonstrated an uneven operating profile with some outages. The use
of commercially proven technologies and a plant design with
oversized capacity should help mitigate operating performance
risk.

Standard Debt Structure - Debt Structure: Midrange

Fixed-rate, fully amortizing debt structure with some refinance
risk is consistent with other project financings. Relatively high
equity distribution triggers and a debt service reserve equivalent
to six months of maximum senior bond payments support debt
repayment during periods of low operating cash flow. Operating and
major maintenance reserves help shield the project from cash flow
shortfalls and can be tapped to meet debt service, if needed.

PEER GROUP

IFCo's peer group includes merchant project financings in which
product sales are susceptible to the inherent volatility of
commodity markets. Merchant projects in the 'B' rating category or
lower typically are exposed to price and volume risk, and operate
in a business environment with highly volatile margins. Merchant
projects that have achieved ratings in the 'BB' category have
demonstrated some combination of long-term margin protection,
materially lower leverage, structural enhancements, or a proven,
quasi-monopolistic competitive advantage.

RATING SENSITIVITIES

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

-- Operational performance below expectations or weakening in
    near-term product prices;

-- A fundamental shift in the supply-demand balance or global
    producer cost curve that results in materially lower operating
    margins expected to persist over a long period;

-- Failure to refinance 2023-2025 bond maturities leading to a
    heightened risk of payment default;

-- Inability to effectively manage operating costs or failure to
    reach and sustain projected capacity and utilization rates.

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

-- Production and margin levels that lead to a revised rating
    case DSCR profile at or above 1.7x;

-- Successful refinancing of 2023-2025 bond maturities leading to
    a stronger financial profile;

-- Continued deleveraging that leads to a materially improved
    financial profile.

BEST/WORST CASE RATING SCENARIO

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

CREDIT UPDATE

In 3Q21 the project has experienced an extended outage, and
together with a voluntary production shutdown the project initiated
in winter 2021 when gas prices were high, this resulted in an
approximately 30% production shortfall for the upstream products
for the year to date period. Once the required repairs were
implemented, the production rate has recovered and the facility has
since maintained a strong operating profile. Consistent with strong
prior operating performance, the management team believes that this
is not a recurring event, and will continue to monitor facility
performance. The project had incurred additional capex and
maintenance costs to resolve the outage issues.

Despite the production shortfall, the project had very strong
financial results on the back of strong product prices and profits
made from gas sales during the voluntary winter shutdown.

The realized 2021 product prices were significantly higher than
prices in recent years. The price increases are due to positive
agricultural fundamentals which have led to robust demand for
nitrogen fertilizers, a strong recovery in industrial demand, and
high feedstock costs that increased the production costs for
marginal producers. Additionally, outages at some fertilizer
facilities in the U.S. contributed to product shortages and
stronger price support.

Based on preliminary estimates for 2021 the project's Fitch
calculated actual DSCR was 2.2x, higher than Fitch's base and
rating case expectation of 2.0x and 1.5x, respectively. The agency
notes that its Fitch-calculated DSCR is lower than project-reported
DSCR, due to different treatment of reserve calculation for two
methodologies. The project's estimated net revenues were higher
than the budget, while fixed production costs and most other costs
have been lower than budget, resulting in a very strong EBITDA. The
project incurred some additional maintenance capex costs due to the
summer outage.

In 2022 the project is expected to continue its strong performance
due to elevated product pricing and the project's ability to
pre-sell some of its production at these prices, and much lower
debt service requirements.

In February 2021 the project redeemed $147.2 million of outstanding
bonds using liquidity from its parent, OCI NV, in the form of
equity. This transaction reduces the project's debt burden and
interest costs by $9 million annually, leading to an improvement in
its financial profile. In December of 2021 the project redeemed an
additional $40 million of outstanding bonds maturing in 2022 using
liquidity from its parent.

In November 2021 the project has issued Notice of Potential
Redemption or Consent Solicitation and Exchange informing
bondholders that it is considering refinancing all or a portion of
the outstanding bonds. If implemented this refinancing may result
in additional deleveraging of the project and potentially improve
its financial profile.

IFCo's operating margins remain dependent on favorable market
pricing for nitrogen products. The pricing of nitrogen products is
somewhat correlated to the price of feedstock, which may be oil,
coal or natural gas depending on the region and producer. In recent
years, the substantial declines in oil and natural gas prices have
driven nitrogen prices to levels approaching 10-year lows.

Although the prices have seen significant recovery compared to
their lows in 2017, they continue to be highly volatile. Sustained
positive pricing trends will drive the project's future credit
profile now that it has reached its full operational phase.

Despite recent increases, U.S. natural gas prices trade at a
significant discount to global energy prices, providing the project
with a competitive advantage. U.S. gas prices are expected to
remain competitive into the foreseeable future. The project has
access to abundant natural gas feedstock at prices currently below
Henry Hub. It has put in place forward purchases to crystalize some
of this upside.

FINANCIAL ANALYSIS

Fitch's rating case has been revised to reflect updated product
prices in 2022 based on management projections, feedstock prices,
inflation and assumptions regarding planned future refundings.

Relative to Fitch's base case, for the rating case Fitch
additionally assumes 10% non-feedstock cost stress, 7.5% production
level stress and after 2022 average 2018 product prices with 2%
annual escalation. Based on discussions with the project management
team, Fitch incorporated assumptions regarding several refinancings
to achieve lower interest payments and to improve the debt
amortization profile, most significant of which is a partial
refinancing of 2023 to 2025 maturities.

The rating case scenario puts increased pressure on the financial
profile and suggests that IFCo may face substantial volatility in
its coverage profile, partially due to its turnaround schedules.
The rating case DSCRs average 2x with 1.6x minimum. Fitch
anticipates that the project will have sufficient liquidity to
mitigate any short-term cash flow deficiency and can adjust its
turnaround schedule to manage its financial profile.

ESG CONSIDERATIONS

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


KEAVEN L. DOTTERY: John Clark Buying Atlanta Property for $185K
---------------------------------------------------------------
Keaven L. Dottery and Sandra P. Dottery ask the U.S. Bankruptcy
Court for the Northern District of Georgia to authorize the sale of
the real property located at 2166 Montrose Avenue, in Atlanta,
Fulton County, Georgia 30311, to John Clark Intown Consulting Group
LLc for $185,000, cash.

The Debtors are individuals who own multiple parcels of real
property, including the Montrose Property. As shown in the Debtors'
schedules, there is no mortgage on the Montrose Property.  

Two creditors assert liens on the Property:

     a. Internal Revenue Service, in the amount of $673,199.25
pursuant to their filed proof of claim [Claim No. 14]; and

     b. Georgia Department of Revenue, in the amount of $78,782.34,
pursuant to their filed proof of claim [Claim No. 11].

The Court previously entered an Order approving the sale of the
Montrose Property, however that contract fell through because the
potential purchaser added a financing contingency and could not get
a loan for the $200,000 purchase price based on potential lenders'
appraisals.  

After the previously approved sale fell through, the Debtors
received three other offers to purchase the property and accepted
the higher offer, which was $185,000. This is an all-cash offer
from an investor who has knowledge of the area of Atlanta in which
the Montrose Property is located. The Debtors are confident that
the sale will close. The closing is scheduled for Jan. 31, 2022.

The Debtors request the entry of an order authorizing them to sell
the Montrose Property on the terms set forth in the Purchase
Agreement, free and clear of liens, claims, and encumbrances, with
all liens or security interests of the Secured Creditors attaching
to the proceeds of the sale.

Finally, the Debtors request that the order granting the Motion be
effective immediately by providing that the 14-day stays applicable
under Rule 6004(h) of the Bankruptcy Rules be waived.  

A copy of the Agreement is available at
https://tinyurl.com/3k45dunt from PacerMonitor.com free of charge.

Keaven L. Dottery and Sandra P. Dottery sought Chapter 11
protection (Bankr. N.D. Ga. Case No. 21-57546) on Oct. 7, 2021. The
Debtors tapped William Rountree, Esq., at Rountree Leitman & Klein,
LLC as counsel.



KEAVEN L. DOTTERY: Seeks Expedited Hearing on Atlanta Property Sale
-------------------------------------------------------------------
Keaven L. Dottery and Sandra P. Dottery ask the U.S. Bankruptcy
Court for the Northern District of Georgia for an expedited hearing
on proposed sale of the real property located at 2166 Montrose
Avenue, in Atlanta, Fulton County, Georgia 30311, to John Clark
Intown Consulting Group LLc for $185,000, cash.

On Jan. 20, 2021, the Debtors filed an Emergency Motion to Sell
Real Property Free and Clear of Liens Pursuant to 11 U.S.C. Section
303. In the Motion to Sell, the Debtors explain that they have a
Purchase Agreement to sell the Property. The Debtors submit that
the proposed purchase price amounts to fair market value for the
Property and that selling the Property pursuant to the Purchase
Agreement is in the best interests of the estate and its creditors.
The closing is scheduled for Jan. 31, 2022. Accordingly, the
Debtors request that an expedited hearing on the Motion to Sell be
set as soon as reasonably possible before Jan. 31, 2022.

For the reasons explained, the Debtors believe that the Court
should hear the Motion to Sell as soon as possible.

Keaven L. Dottery and Sandra P. Dottery sought Chapter 11
protection (Bankr. N.D. Ga. Case No. 21-57546) on Oct. 7, 2021. The
Debtors tapped William Rountree, Esq., at Rountree Leitman & Klein,
LLC as counsel.



KESTREL ACQUISITION: Moody's Alters Ratings Outlook to Stable
-------------------------------------------------------------
Moody's Investors Service affirmed the B2 ratings assigned to
Kestrel Acquisition, LLC's senior secured credit facilities and
revised the outlook to stable from negative. The credit facilities
consist of a $450 million term loan B due June 2025 (approximately
$434 million outstanding) and a $40 million revolving credit
facility due June 2023.

RATINGS RATIONALE

The rating affirmation reflects a strong regional power pricing
environment for baseload gas-fired generators during the second
half of 2021 which is expected to drive noticeable improvements in
Kestrel's 2021 financial performance and liquidity profile. The
drivers for the improved power pricing environment include a
combination of higher natural gas prices, seasonal weather and a
decline in regional coal-fired generation. Kestrel's fourth quarter
results are expected to be particularly strong driven by spark
spreads that averaged an estimated $20 MWh. Moody's understanding
is that the strong regional power pricing environment has continued
into January 2022.

The rating affirmation also consider Kestrel's decision to provide
one year notice to cancel all or part of its Firm Gas
Transportation Contract effective October 31, 2022, an uneconomic
contractual arrangement. The cancellation should reduce future net
gas transportation costs by at least $10 million annually beginning
2023.

RATING OUTLOOK

The stable outlook reflects an expectation that near-term regional
spark spreads will remain strong and that the excess cash flow
sweep scheduled for June results in a reduction of Kestrel's term
loan debt balance.

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

Kestrel's rating could be upgraded should key finance metrics
improve, including project cash flow to debt of at least 8% and
debt-to-EBITDA that is less than 7 times, on a sustained basis and
reducing term loan balance by more than the 1% minimum requirement.
The rating could be downgraded if Kestrel fails to make a
meaningful debt repayment in June 2022 or if key financial metrics,
including project cash flow-to-debt and debt-to-EBITDA, are less
than 3% or more than 9 times, respectively, on a sustained basis.

Kestrel owns the 810 megawatt Hunterstown Generation Facility that
is located near Gettysburg, Pennsylvania. Kestrel is wholly owned
by affiliates of the private equity firm Platinum Equity.

The principal methodology used in these ratings was Power
Generation Projects Methodology published in January 2022.


LATAM AIRLINES: Court Okays Key Aircraft Deals With Sculptor, SVP
-----------------------------------------------------------------
Jeremy Hill, writing for Bloomberg News, reports that U.S.
Bankruptcy Judge James Garrity on Friday, January 28, 2022,
approved hefty settlements between Latam Airlines Group SA and some
of its largest aircraft leasing creditors.

Judge Garrity overruled objections from the Chilean air carrier's
official committee of low-ranking creditors, who claimed the deals
were the product of a flawed process that yielded unreasonable
terms.

"The Court finds no merit to the Objectors' contentions that in
negotiating the Settlement Agreements, the Debtors acted in bad
faith," Judge Garrity wrote in an order entered Friday, January 28,
2022.

The settlements crystallize some $1.5B of aircraft lease
modification claims that have been hanging over its
reorganization.

                    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.


LATAM AIRLINES: Faces Heavy Opposition in Plan Disclosures Hearing
------------------------------------------------------------------
Jeff Montgomery of Law360 reports that Chilean international
carrier LATAM Airlines ran into heavy opposition during a hearing
on a disclosure statement for its $14 billion Chapter 11
reorganization plan Friday, January 28, 2022, with some creditor
representatives urging a New York federal judge to declare the
proposal unconfirmable on multiple grounds.

U.S. Bankruptcy Judge James L. Garrity postponed a decision on some
of the issues until Feb. 10, observing that several objections
focused on potential Bankruptcy Code violations and the alleged
skewed treatment of some creditors in a plan backstop agreement,
which is slated for a hearing on that day.

                    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.


LIBERTY PARK: Apartments File for Chapter 11 Bankruptcy
-------------------------------------------------------
John Simerman of Nola.com reports that Joshua Bruno, who operates
five low-income apartment complexes in New Orleans where tenants
complain of grim conditions, filed for bankruptcy Thursday, January
27, 2022, on all of the properties, just as an Orleans Parish judge
was poised to order a "keeper" to manage them pending foreclosure.

The filings by five LLCs controlled by Bruno, president of
Metro-Wide Apartments, halt those proceedings.  Instead, Bruno will
have time to come up with a reorganization plan for complexes that
tenants say have fallen into bleak disrepair under his watch,
before and after Hurricane Ida.

What the filings mean for the remaining tenants, many of whom are
on federal rent subsidies, is not certain.  Tenant advocates have
been pushing in recent months to find them new homes, saying Bruno
has balked at repairs and left them stranded.

The properties are two large Algiers apartment complexes, Oakmont
Apartments and Cypress Park Apartments, as well as Forest Park
Apartments, Liberty Park Apartments and Washington Place Apartments
on the east bank.  Together they include more than 450 units, many
of them housing government-subsidized tenants.

Bruno said the bankruptcies provide "the best opportunity for the
properties to be rehabilitated in a timely manner."

He blamed stalled repairs on the foreclosure fight, which has
pitted him against the Federal National Mortgage Association, or
Fannie Mae, and local advocates for low-income renters.

Bruno claimed his businesses have lost millions from the pandemic
downturn.  He also said Fannie Mae duped him into not paying the
notes and that it reneged on a promised forbearance.  Fannie Mae
has dismissed that claim.

"By halting the costly and time-consuming litigation with Fannie
Mae, we are allowed to return our focus to serving our tenants and
the community," Bruno said by e-mail.  "The filings also give us
the ability to restructure our debt and recover from the financial
challenges of the past two years."

He said the Chapter 11 filings would "ultimately benefit the
tenants, as we are hopeful that repairs on the properties can start
quickly."

Hannah Adams, a staff attorney at Southeast Louisiana Legal
Services, said the landlord "does not speak for the tenants on his
properties.  The tenants have spoken, and they don't believe Mr.
Bruno retaining control is in their best interests."

But Adams said the bankruptcies, which she described as inevitable
given the rift, will mean that at least for now, Bruno will remain
in control. In lieu of timely repairs, Adams said advocates have
shifted to helping residents leave.

The largest unsecured creditor by far of the five properties is the
New Orleans Sewerage & Water Board, which claims it's owed about
$1.8 million from the five properties. Bruno disputes that bill,
claiming the board charged him $1.2 million in bogus trash fees.
The bulk of the bill, more than $1 million, is from Oakmont.

The Sewerage and Water Board is "aware of the situation at Oakmont
Apartments, and will not be disrupting services to tenants until
there is a clear path forward from the bankruptcy proceedings,"
said spokesperson Grace Birch.

Oakmont on Gen. De Gaulle Drive, the largest of Bruno’s
complexes, is mostly vacant now. Plywood covers some windows; a
smattering of cars dot the lots. Residents still there complain of
rats, sewage backups, water leaks and rampant mold across the
40-year-old complex, which has more than 300 units.

Tenant advocates estimate that about one-third of those apartments
are vacant, though residents say squatters have occupied some.
Bruno declined to comment on occupancy.

"I have never witnessed anything so deplorable in all my years of
living," said Nina Desvignes, a retired federal Social Security
worker.

A hole in her window remains from where "a bullet whizzed passed me
and my grandbaby" on Nov. 18, 2022 she said. Her ceiling crumbles,
damaged from Hurricane Ida, when it "rained from every fixture. It
rained through the walls."

Desvignes said people have come to inspect the damage, leaving
behind blue spray paint and promises to return with fixes.

"The mold is unbearable. It's in a closet. You can smell the gnats,
the bugs and insects. I can't hardly breathe," she said. "I would
love to move but I can't afford it. I'm in a bind."

Bruno will have up to 18 months to develop a reorganization plan
that could see him retain the properties, depending on negotiations
with Fannie Mae and other creditors in bankruptcy, said Adam
Stein-Sapir of Pioneer Funding Group, an investment fund that buys
debts in bankruptcy cases.

Bruno could hope for increased occupancy and work out a deal in
bankruptcy court to reinstate his loans.  He might also seek
outside investors, or he could sell the properties through the
bankruptcy process, Stein-Sapir said.

"He's taking this step because he sees value here," Stein-Sapir
said. "Otherwise he would have just handed the keys to Fannie Mae
and wiped his hands of it and given up his equity."

Fannie Mae moved last spring to foreclose on Bruno's properties and
asked Orleans Parish Civil District Judge Nicole Sheppard to
appoint an outside "keeper" to manage them. Bruno sought an
injunction.

Negotiations fell apart once Hurricane Ida hit, and tenants and
advocates with the New Orleans Renters' Rights Assembly joined the
legal fight.

Last December 2021, Sheppard set a Jan. 3, 2022 deadline for Bruno
and Fannie Mae to strike an accord before she moved forward. Bruno
also was to address a punch list of badly needed repairs sought by
tenants.

The judge's deadline passed with little repaired and no deal.
Instead, Bruno and the housing advocates filed dueling motions for
contempt of court.

It was at a hearing Thursday on Bruno's contempt motion, alleging
Fannie Mae refused to release insurance money for repairs, when he
filed for bankruptcy. That removed Sheppard from the equation.

                 About Liberty Park Apartments

Westbank Holdings, LLC, et al., are LLCs that operate five
low-income apartment complexes in New Orleans.  The complexes are
owned and operated by Joshua Bruno.

Westbank Holdings, LLC, Cypress Park Apartments II, LLC, Liberty
Park Apartments, LLC, and Forest Park Apartments, LLC, sought
Chapter 11 protection (Bankr. E.D. La. Case Nos. 22-10082 to
22-10086) on Jan. 27, 2022.  In the petition signed by Joshua Bruno
as manager, Liberty Park Apartments estimated assets between
$500,000 and $1 million and estimated liabilities between $1
million and $10 million.  

The cases are handled by Honorable Judge Meredith S. Grabill.
Frederick L. Bunol, Esq., of THE DERBES LAW FIRM, LLC, is the
Debtors' counsel.


LIVE NATION: S&P Alters Outlook to Positive, Affirms 'B' ICR
------------------------------------------------------------
S&P Global Ratings revised its rating outlook on Live Nation
Entertainment Inc. to positive from stable and affirmed its 'B'
issuer credit rating.

S&P also affirmed its 'B+' issue-level rating on the company's
senior secured debt and our 'B-' issue-level rating on its senior
unsecured debt.

The positive ratings outlook reflects S&P's expectation that live
music events and attendance will likely recover in 2022 and likely
exceed prepandemic levels, reducing leverage to the 5x to 6x area.

The positive outlook reflects its expectation that Live Nation is
well-positioned to reduce leverage following a recovery in live
events.

Live Nation should benefit from more live music events in 2022 and
higher visibility into its booking pipeline over the next few years
as artists return to normal touring schedules and its backlog of
shows that have been rescheduled during the pandemic. Through
October 2021, the company's confirmed show count was up
double-digit percentages compared to the same period in 2019, for
which the company has sold approximately 22 million tickets. S&P
said, "Additionally, although we believe that ancillary spending at
its concerts could moderate in 2022 as consumers used elevated
savings built up during the pandemic in 2021, we believe that
ancillary spend per guest will remain higher than its prepandemic
level in 2022. Furthermore, we expect Ticketmaster's fee bearing
gross transaction value to remain at elevated levels in the fourth
quarter and into 2022 as the company continues to benefit from pent
up consumer demand for live entertainment and elevated ticket
pricing. As a result of strong demand for live entertainment upon
reopening and a strong pipeline of events we expect Live Nation's
revenue will increase approximately 20%-25% above prepandemic
levels in 2022. In combination with a lowered fixed-cost base, the
company has enacted about $200 million of cost reductions upon its
return to operation, we expect leverage to be 5x-6x in 2022.
Furthermore, we expect S&P adjusted free operating cash flow (FOCF)
in 2022 of $300 million-$325 million range. We expect S&P adjusted
FOCF of about $350 million in 2023, above prepandemic levels."

S&P said, "While COVID-19 case counts are currently high, driven by
the omicron variant, we believe the risk that local governments
will impose stricter social distancing restrictions that curtail
event activity is somewhat low. Moreover, the impact on Live
Nation's full-year 2022 results will likely be limited as the
first-quarter generates a small portion of the company's annual
revenue and EBITDA. A majority of the company's earnings are
concentrated in the northern hemisphere summer months.
Additionally, we believe that as long as hospitalization rates
remain tolerable, consumers will continue to feel safe enough to
return to larger social gatherings. Notwithstanding, emergence of
new and more severe variants poses downside risks to the company's
performance over the next two years."

Live Nation's leverage remains elevated and it is dependent on a
solid recovery in live events to reduce leverage.

Live Nation as of quarter-ended Sept 30, 2021 had approximately
$6.7 billion of S&P Global Ratings-adjusted debt, including lease
liabilities and redeemable noncontrolling interest. S&P said, "We
net cash excluding client cash and event-related deferred revenue
in our adjusted debt calculation. Live Nation's debt remains
elevated compared to years leading up to the COVID-19 pandemic when
it held approximately $4 billion-$4.5 billion of adjusted debt. The
company is dependent upon a solid recovery in live events to reduce
leverage to under 6x in the second half of 2022. Further, we expect
the company will maintain a prudent financial policy as it has done
with the equity-funded OCESA acquisition for example."

S&P said, "The positive outlook reflects our expectation that Live
Nation will benefit from a strong pipeline of concerts and shows
rescheduled during the pandemic and that pent-up demand for live
entertainment will result in 2022 revenue and EBITDA generation
that supports S&P Global Ratings-adjusted leverage of 5x-6x by the
end of 2022."

S&P could raise its rating on Live Nation if:

-- S&P expects the company would reduce leverage below 6x and
increase FOCF to debt towards the mid-single-digit percent area on
a sustained basis. This scenario would likely require a strong
return to live music event volumes and prudent cost management;
and

-- S&P gains confidence that the company will sustain EBITDA
supportive of its leverage forecast while incorporating any ongoing
litigation costs relating to the tragedy at the company's
Astroworld festival.

S&P could revise its outlook to stable if:

-- S&P believes that Live Nation's leverage will remain elevated
above 6x over the next 12 months. This would likely result from
continued elevated COVID-19 case counts, high hospitalization rates
and increasing fatalities from the virus. In such a scenario, it
believes local governments would be more likely to implement
stricter limitations on business activity and consumers would be
more likely to refrain from large social gatherings.

-- S&P would lower its ratings on Live Nation if it were to
sustain leverage above 7.5x and generate negligible or negative
FOCF.

ESG credit indicators: E-4, S-2, G-2

S&P said, "Social factors are a negative consideration in our
credit rating analysis of Live Nation. Its business has experienced
substantial health and safety challenges due to social distancing
measures during the pandemic. Although the company has begun to
bring back operations from a near total shutdown in 2020,
attendance, revenue, and EBITDA remain below prepandemic levels as
the number of live events has yet to recover, which we expect to
occur in 2022. In addition, the company is also exposed to event
risk following incidents that cause harm to the health and safety
of its concertgoers. Any temporary reduction in demand for
concerts, litigation, additional security investments, and
potential monetary judgments if the company isn't adequately
insured can cause volatility in cash flow and credit measures.
However, if incidents are isolated, cash flow declines are usually
temporary and eventually recover once fears subside. Governance
factors are a moderately negative consideration in our credit
rating analysis. Live Nation has faced ongoing regulatory scrutiny
amid antitrust concerns dating back to 2010 when it acquired
Ticketmaster. The consent decree was set to expire in 2020 but was
extended to 2025 due to concerns that Live Nation potentially
violated it. Though we don't expect material monetary penalties,
this continued scrutiny by the U.S. Department of Justice could
limit Live Nation's ability to effectively monetize Ticketmaster
and optimize its operations."



MAIN EVENT: S&P Alters Outlook to Positive, Affirms 'B-' ICR
------------------------------------------------------------
S&P Global Ratings revised its outlook on Dallas, T.X.-based Main
Event Entertainment Inc. to positive from stable and affirmed all
existing ratings, including the 'B-' issuer credit rating.

The positive outlook reflects S&P's view that the company's
successful growth initiatives and continued favorable demand trends
could drive sustained lower leverage and consistent cash flow
generation, leading to an upgrade.

Main Event has experienced a strong sales environment that has
driven rapid deleveraging in recent quarters. Main Event's walk-in
segment has experienced demand well above our expectation while its
pre-booked event business (which used to represent around 20% of
revenues) continues to lag. Overall, the company reported
comparable sales growth of over 30% in the first fiscal quarter
ended Sept. 28. 2021, relative to the comparable pre-pandemic
quarter. S&P said, "We attribute the strong revenue performance to
pent-up demand as well as more limited out-of-home entertainment
options for consumers, and we anticipate strong sales to persist
over the next year. We now believe fiscal 2022 (ending June 28,
2022) revenues could grow by around 40% relative to fiscal 2021, as
the company laps a year with partial store closures, continues to
benefit from strong demand, and begins to generate revenues from
new centers." This compares to our earlier expectation for about
20% revenue growth.

Main Event's strong sales should also improve profitability as it
leverages its fixed costs. S&P said, "We note that its walk-in
business benefits from greater contribution of higher-margin
entertainment offerings. Meanwhile, the smaller mix of lower-margin
food and beverage sales should benefit its gross margin while also
providing some insulation from rising commodity costs. While we
expect continued labor cost inflation, we anticipate Main Event
will operate with lean staffing levels. In our view, the company
could improve its S&P Global Ratings-adjusted EBITDA margin by
around 500 basis points (bps) in fiscal 2022 relative to fiscal
2021. This results in our forecast for rapid deleveraging in fiscal
2022, with S&P Global Ratings-adjusted debt to EBITDA in the
high-3x to low-4x range, compared to around 6x in fiscal 2021.
Accordingly, we have revised our financial risk profile assessment
to aggressive from highly leveraged."

Despite the anticipated deleveraging this year, it is very
uncertain how sustainable the recent demand levels will be beyond
the next six to 12 months, as competitive pressures begin to
amplify.

Accelerating new center development will introduce execution risk
and could increase leverage. S&P said, "We expect the company will
accelerate growth over the next several quarters, which will limit
its free operating cash flow (FOCF) generation as it reinvests in
opening new event centers. While recent new center developments
have demonstrated good returns on investment, we believe a more
rapid rate of growth increases execution risks. For example, the
company's prior management team pursued an aggressive growth
strategy, doubling its unit count from 2015 to 2018. This resulted
in weaker unit economics, comparable sales declines, and margin
erosion. We anticipate relatively less aggressive growth over the
next few years, with a more deliberate real estate strategy."

The company's growth initiatives could be funded at least in part
by internally generated cash, though we believe debt funding is
also likely. While the company canceled its delayed draw term loan
amid the pandemic, it could borrow from its revolver or pursue
other financing as it ramps up investments. This could drive future
leveraging events, which are not included in our base case.

S&P said, "We consider event risk high and believe leverage could
materially increase relative to our base-case forecast. While we
forecast debt to EBITDA will decline by about two turns in fiscal
2022 relative to fiscal 2021, management's financial policy has
historically allowed for greater leverage. We believe it could
pursue additional debt to fund its growth initiatives or to
distribute cash to its parent company, Ardent Leisure. Furthermore,
we anticipate releveraging to be likely if Redbird capital
exercises its option to acquire a majority stake in the company,
which it can do after this June. We assign a one-notch negative
financial policy modifier to reflect less predictable credit
metrics and the potential for leverage to increase significantly
compared to our current base-case forecast.

"Main Event remains a smaller operator with some regional
concentration, which we believe limits its competitive strength. We
believe the company's small size could make its performance more
volatile relative to larger peers, such as Dave & Buster's
Entertainment Inc. or Bowlero Corp. The company operates 45
entertainment centers across 16 U.S. states, with about 40% of
units located in Texas. We believe operating performance highly
depends on a favorable local economy based on the regional
concentration and the highly discretionary nature of its services.
However, southern states have experienced greater population growth
than other regions recently, which Main Event may benefit from over
the coming years.

"We also believe the company's brand awareness is weaker than that
of its larger peers. While its service model is somewhat
differentiated in the dining and entertainment space, we believe
competitive pressures will pose a persistent threat and could
intensify. There are very few barriers to entry, and the model
provides enticing investment potential.

"The positive outlook reflects that we could upgrade Main Event if
it continues to experience healthy consumer demand and demonstrates
a less aggressive financial policy, leading to consistently
positive FOCF and relatively stable credit metrics."

S&P could raise its rating on Main Event if:

-- Greater visibility into its long-term financial policy, perhaps
following a change in controlling ownership, leads S&P to believe
S&P Global Ratings-adjusted leverage is unlikely to increase above
6x; and

-- S&P believes execution risks related to new unit growth
initiatives are tolerable, demonstrated by continued good
performance at legacy units and new center openings consistently
achieving favorable unit economics.

S&P could revise the positive outlook on Main Event to stable if:

-- S&P believes leverage is likely to increase to 6x or higher,
perhaps due to a leveraging transaction or deteriorating
performance as demand moderates; or

-- Execution risks related to its growth initiatives remain
elevated, perhaps leading to weakening operating performance at
legacy or new centers due to management missteps.

Environmental, Social, And Governance
E-2, S-2, G-2

S&P said, "ESG factors are an overall neutral consideration in our
credit rating analysis of Main Event. While some dining and
entertainment venues remain hurt by the effects of the COVID-19
pandemic, we believe Main Event is unlikely to experience similar
health- and safety-related setbacks again, in part because of its
geographic concentration in the southern U.S., where
social-distancing mandates have generally been less restrictive."
Furthermore, because of the large venues it operates, Main Event is
unlikely to be significantly hurt by potential future capacity
restrictions.



MATRIX HOLDINGS: S&P Assigns 'B-' ICR, Outlook Stable
-----------------------------------------------------
S&P Global Ratings assigned a 'B-' issuer-credit rating to
telecommunications analytical solutions provider Matrix Holdings
Inc. (doing business as Mobileum Inc.)  and its subsidiary, Matrix
Parent Inc.

In addition, S&P assigned a 'B-' issue level and '3' recovery
rating to the company's proposed first-lien facilities and a 'CCC+'
issue-level and '5' recovery rating to the company's proposed
second-lien term loan.

S&P said, "The stable outlook reflects our expectations that
Mobileum will generate low-double-digit revenue growth and generate
modest free operating cash flow to debt in the low-single-digit
percent area. That said, we expect leverage to remain in the mid-7x
area in 2022 given the company's aggressive acquisition strategy
and its private equity ownership, which could limit its ability to
reduce leverage due to shareholder distributions."

Mobileum is issuing a new $380 million first-lien term loan, $100
million first-lien delayed-draw term loan, $55 million revolving
credit facility, and $160 million second-lien term loan. Proceeds
of the transaction will be used to refinance its existing capital
structure. As part of the transaction, Mobileum will be majority
owned by private equity sponsor H.I.G. Capital.

Mobileum has small scale, substantial customer concentration,
elevated leverage, and limited pricing power. Mobileum has
historically pursued an acquisitive strategy to drive growth, which
S&P believes will keep leverage elevated longer term despite good
industry tailwinds. The company will rely on already actioned cost
synergies from these acquisitions to expand its EBITDA margins from
the current low-20% area. Somewhat countering these risks, Mobileum
operates an asset-lite business model with low capital expenditures
of 1%-2% of revenue and benefits from high customer retention
levels and revenue visibility, which partially offset its smaller
size and scale.

Mobileum is expected to generate roughly $240 million of revenue
and $50 million of S&P adjusted EBITDA in 2021. While the company
serves over 900 telecommunications providers across the world, its
top three clients account for about 19% of its 2021 revenue, and
the top 10 clients account for roughly 43% of total company
revenue. As such, the loss of a large customer could significantly
hurt revenue and cash flow. The company's presence among most
global telecommunication providers also limits its ability to drive
organic growth by taking on new clients. Therefore, the company
must rely on cross-selling new products or expand the use of
existing products to new geographies with its existing clients to
drive organic growth.

Mobileum's small size and lack of scale limits its negotiating
power with its customer base. The company serves large wireless
service providers that have significant negotiating leverage with
Mobileum, which hurts its ability to set or raise prices when
contracts come up for renewal. Furthermore, it competes in several
highly fragmented, niche industries with significant competition
from larger businesses such as Viavi Solutions Inc. and Keysight
Technologies Inc. Mobileum already touches 35 of 36 tier one global
telecommunication providers but captures only a limited portion of
total operating costs for these providers, capping its revenue
prospects from its current offerings. In addition to competing with
other third-party companies, several telecommunications providers
in-house much of what Mobileum offers, limiting its total
addressable market.

S&P said, "We expect the company to pursue acquisitions that will
keep leverage elevated. Mobileum completed three acquisitions in
2021, including the purchase of Niometrics, and historically spends
a significant amount on acquisitions annually. We believe
acquisitions are key to the company's growth strategy and expect
this trend to continue. The company has historically used a
combination of cash on hand, debt, and equity to fund acquisitions,
which we believe will also be the case going forward, even with the
new financial sponsor."

The highly recurring and reoccurring nature of the company's
business, combined with high customer retention, provides strong
revenue visibility. Approximately half of Mobileum's revenue base
is tied to contracts ranging from one to three years long, with the
other half largely coming from cross-selling and implementation
within its existing client base. Its backlog is expected to account
for roughly 60% of 2022 revenues. Given historical retention rates
in the high-90% area, the company typically benefits from
substantial renewals from its current client base, which S&P
expects to be at least $50 million in 2022.

S&P said, "The stable outlook reflects our expectations that
Mobileum will generate low-double-digit revenue growth and generate
modest free operating cash flow (FOCF) to debt in the
low-single-digit percent area. That said, we expect leverage to
remain in the mid-7x area in 2022 given the company's aggressive
acquisition strategy and its private equity ownership, which could
limit its ability to reduce leverage due to shareholder
distributions."

S&P could lower the rating on Mobileum if it believes its capital
structure has become unsustainable. This could occur if:

-- Competition in the industry heightens, such that Mobileum loses
market share;

-- Mobileum's FOCF deteriorates and turns negative;

-- The company pursues substantial debt-financed acquisitions that
are not immediately accretive and could curtail its ability to
reduce leverage longer term; or

-- The company experiences liquidity pressures.

S&P could raise the rating if Mobileum can:

-- Maintain leverage below 6.5x and commits to this leverage level
longer term;

-- Generate FOCF to debt of over 5%; and

-- Maintain or grow market share, which results in
low-double-digit organic revenue growth.




MAUSER PACKAGING: Fitch Withdraws Ratings
-----------------------------------------
Fitch Ratings has withdrawn the 'B-' Long-Term Issuer Default
Ratings of Mauser Packaging Solutions Holding Company and Mauser
Packaging Solutions Intermediate Company, Inc. and all associated
issue-level ratings.

Fitch is withdrawing the ratings as Mauser Packaging Solutions
Holding Company has chosen to stop participating in the rating
process. Therefore, Fitch will no longer have sufficient
information to maintain the ratings. Accordingly, Fitch will no
longer provide ratings (or analytical coverage) for Mauser
Packaging Solutions Holding Company.

KEY RATING DRIVERS

No longer applicable given the ratings have been withdrawn.

RATING SENSITIVITIES

Rating sensitivities are not applicable as the ratings have been
withdrawn.

BEST/WORST CASE RATING SCENARIO

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


MCAFEE LLC: Fitch Withdraws BB- LongTerm Issue Rating
-----------------------------------------------------
Fitch Ratings has withdrawn the 'BB-' Long Term Issuer Default
Rating (IDR) of McAfee, LLC. Fitch has also withdrawn the
'BB+'/'RR1' issue ratings on the senior secured credit facility.

The withdrawal of McAfee, LLC's ratings follows its agreement to be
acquired by an investor group in an all-cash transaction valued at
approximately $12 billion on an equity value basis, and over $14
billion on an enterprise value basis after giving effect to
repayment of McAfee's debt. The financing necessary to affect the
transaction will be raised at a different legal entity and McAfee,
LLC will no longer issue debt under the new financing structure. As
such, Fitch ratings will no longer provide ratings or analytical
coverage for McAfee, LLC.

Fitch Ratings has withdrawn the Rating of McAfee, LLC because the
McAfee, LLC is being taken private.

KEY RATING DRIVERS

Key rating drivers are not applicable as the ratings have been
withdrawn.

BEST/WORST CASE RATING SCENARIO

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

ISSUER PROFILE

McAfee is a provider of cybersecurity software that derives revenue
from the sale of security products, to customers through its
omni-channel got-to-market strategy. The company remains one of the
world's largest pure-play cyber-security providers.

ESG Considerations

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

Following the withdrawal of ratings for McAfee, LLC Fitch will no
longer be providing the associated ESG Relevance Scores.


MFA FINANCIAL: Egan-Jones Keeps BB+ Senior Unsecured Ratings
------------------------------------------------------------
Egan-Jones Ratings Company on December 29, 2021, maintained its
'BB+' foreign currency and local currency senior unsecured ratings
on debt issued by MFA Financial Inc.

Headquartered in New York, New York, MFA Financial, Inc. operates
as a real estate investment trust primarily engaged in the business
of investing, on a leveraged basis, in residential mortgage assets,
including residential mortgage-backed securities and residential
whole loans.



MISSOURI JACK: Plan Solicitation Period Extended to April 1
-----------------------------------------------------------
Judge Barry Schermer of the U.S. Bankruptcy Court for the Eastern
District of Missouri extended the exclusivity period for Missouri
Jack, LLC and its affiliates to solicit acceptances for their
Chapter 11 plan to April 1.

Missouri Jack and affiliates, Illinois Jack, LLC and Conquest
Foods, LLC, jointly filed their plan of reorganization on Dec. 13,
2021.

                       About Missouri Jack

Missouri Jack, LLC, and its affiliates Illinois Jack, LLC and
Conquest Foods, LLC, collectively own and operate 70 Jack in the
Box restaurants throughout Missouri and Illinois pursuant to
various franchise related agreements with Jack in the Box Inc., a
Delaware corporation, and its affiliated entities.

The Debtors filed voluntary petitions for relief under Chapter 11
of the Bankruptcy Code on Feb. 16, 2021 (Bankr. E.D. Mo. Case No.
21-40540).  The petitions were signed by Navid Sharafatian, manager
of TNH Partners, LLC, the sole manager of Missouri Jack and
Illinois Jack, and the sole managing member of Conquest.

Missouri Jack disclosed $10 million to $50 million in estimated
assets, and $1 million to $10 million in estimated liabilities.

Judge Barry S. Schermer oversees the cases.

Leech Tishman Fischaldo & Lampl, Inc. and Summers Compton Wells,
LLC serve as the Debtors' bankruptcy counsel and local counsel,
respectively.

On Dec. 13, 2021, the Debtors filed a jointly Chapter 11 plan of
reorganization and disclosure statement.


MOUNTAIN PROVINCE: Nets US$25 Million From Sale of Diamond
----------------------------------------------------------
Mountain Province Diamonds Inc. announced the results of its latest
diamond sale in Antwerp, Belgium, which closed on Jan. 21, 2022.
Additionally, the Company wishes to provide an operational update,
and 2022 guidance.

Results of First Sale of the Year

During the Company's first sale of 2022, 181,851 carats were sold
for total proceeds of $31.5 million (US$25.0 million) resulting in
an average value of $173 per carat (US$137 per carat).  Adjusting
for mix of goods sold, this result represents a run-of-mine price
of $124 per carat (US$98 per carat).

Operational Update

Following the declaration of an outbreak of COVID-19 at Gahcho Kue
by the Office of the Chief Public Health Officer in the Northwest
Territories on Dec. 27, 2021, additional cases of COVID-19 have
been detected, primarily during shift rotation.  Gahcho Kue has
implemented heightened preventative measures on site, with
production continuing with some impacts due to quarantine
requirements.  The Company continues to manage the COVID-19
situation at site, and to engage with all stakeholders.

2022 Guidance (all figures quoted on a 100% basis)

   * 35 - 40 million total tonnes mined (ore and waste)
   * 3.75 - 4.30 million ore tonnes mined
   * 3.35 - 3.60 million ore tonnes treated
   * 6.3 - 6.7 million carats recovered
   * Production costs of $121 - $127 per tonne treated
   * Production costs of $64 – $68 per carat recovered
   * Sustaining Capital Expenditure of $11 million

Mark Wall, the Company's president and chief executive officer,
commented:

"With the strengthening in the rough diamond market that we saw
throughout 2021, we expected the results of the first sale of the
year to be favourable.  These sales results put us on a solid
footing as we head into a pivotal year.

The Company's 2022 guidance demonstrates that despite the risks,
impacts and costs associated with the ongoing COVID-19 pandemic,
the mine continues to generate positive free cash flow, enhanced
further by the strong rough diamond market."

                      About Mountain Province

Mountain Province Diamonds Inc. is a 49% participant with De Beers
Canada in the Gahcho Kue diamond mine located in Canada's Northwest
Territories.  The Gahcho Kue Joint Venture property consists of
several kimberlites that are actively being mined, developed, and
explored for future development.  The Company also controls 106,202
hectares of highly prospective mineral claims and leases that
surround the Gahcho Kue Joint Venture property that include an
indicated mineral resource for the Kelvin kimberlite and inferred
mineral resources for the Faraday kimberlites.

Mountain Province reported a net loss of C$263.43 million for the
year ended Dec. 31, 2020, compared to a net loss of C$128.76
million for the year ended Dec. 31, 2019.  As of Dec. 31, 2020, the
Company had C$595.33 million in total assets, C$75.73 million in
current liabilities, C$374.71 million in secured notes payable,
C$750,000 in lease liabilities, C$70.44 million in decommissioning
and restoration liability, and C$73.70 million in total
shareholders' equity.

Toronto, Canada-based KPMG LLP, the Company's auditor since 1999,
issued a "going concern" qualification in its report dated
March 29, 2021, citing that the Company has suffered recurring
losses from operations that raises substantial doubt about its
ability to continue as a going concern.


NASSAU BREWING: Exclusivity Period Extended to March 2
------------------------------------------------------
Judge Jil Mazer-Marino of the U.S. Bankruptcy Court for the Eastern
District of New York extended the exclusivity period for Nassau
Brewing Company Landlord, LLC to file a Chapter 11 plan to March 2.


                     About Nassau Brewing Co.
   
Nassau Brewing Company Landlord, LLC is a New York limited
liability company organized in 2015 to acquire a property at 945
Bergen Ave., Brooklyn, N.Y.

Nassau Brewing Co. filed a petition for Chapter 11 protection
(Bankr. E.D.N.Y. Case No. 21-41852) on July 16, 2021, listing as
much as $50 million in both assets and liabilities. Sean Rucker,
manager, signed the petition.  

Judge Jil Mazer-Marino handles the case.  

Kevin J. Nash, Esq., at Goldberg Weprin Finkel Goldstein, LLP is
the Debtor's legal counsel.


NORDIC AVIATION: US Trustee Wants NAC to Move Overseas Cash
-----------------------------------------------------------
That the U.S. Trustee is asking a Virginia bankruptcy judge to
reject a request by aircraft leasing company Nordic Aviation
Capital for an exemption from a legal requirement that it keep its
cash in banks certified by the U.S. Trustee's office or insured by
the federal government.

In an objection filed Thursday, January 27, 2022, the UST said that
while it understood that moving the accounts would be
"inconvenient," Nordic has not shown cause for being allowed to
keep accounts open in non-U.S. Trustee-certified institutions
without bonds to secure against bank failures.

"Broadly speaking, almost all the Debtors' bank accounts fail to
meet the requirements established under 11 U.S.C. Sec. 345 as
acknowledged in the Cash Management Motion.  The Debtors operate a
multi-national business, and the United States Trustee does not
doubt that the Debtors' foreign accounts and their ability to
operate from them are essential to the Debtors' ongoing businesses.
However, Section 345(b) does not provide for a waiver simply
because an account is held in non-U.S. banks. See In re Interco
Inc., 130 B.R. 301, 303 (Bankr. E.D. Mo. 1991) (holding there is no
basis to treat foreign accounts differently than domestic accounts
under Section 345(b) and requiring debtors to comply with Section
345(b)).  Further, it does not appear that the Debtors have taken
or will attempt to take, any other action to collateralize their
foreign accounts, such as by seeking a bond, to have those accounts
satisfy the requirements of the Bankruptcy Code. "Cause" should not
be easily granted where the Bankruptcy Code plainly states how a
non-complying account can be brought into compliance," the U.S.
Trustee said.

"The concern of the United States Trustee is that, should a failure
contemplated by Section 345 occur, the Debtors would be liable and
funds otherwise available to the creditors could disappear.  While
the United States Trustee understands the inconvenience to the
Debtors to change banks, or to move funds into an authorized
account, or to obtain a bond or otherwise satisfy one of the
requirements of Section 345(b), that section expressly provides
critical protections that cannot be disregarded lightly. See In re
Ditech Holding Corp., 605 B.R. 10, 22 (Bankr. S.D.N.Y. 2019)
(holding that even a group of debtors with a complicated cash
management system were required to post collateral to comply with
Section 345(b)).  Moreover, similar debtors with international
accounts have come into compliance with Section 345. See In re
Grupo Aeromexico, S.A.B. de C.V. et al., No. 20-11563-SCC, Final
Cash Management Order ¶ 19, ECF No. 746 (Bankr. S.D.N.Y. Dec. 18,
2020).  A waiver of the provisions of Section 345(b) should be a
measure of last resort after all other options and alternatives are
exhausted.  Accordingly, the relief from the requirements of
Section 345 sought in the Cash Management Motion should be
denied."

                 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.


NUANCE COMMUNICATIONS: Egan-Jones Keeps B+ Sr. Unsecured Ratings
----------------------------------------------------------------
Egan-Jones Ratings Company, on January 4, 2022, maintained its 'B+'
foreign currency and local currency senior unsecured ratings on
debt issued by Nuance Communications Inc.

Headquartered in Burlington, Massachusetts, Nuance Communications,
Inc. provides conversational artificial intelligence solutions.



OCWEN FINANCIAL: Egan-Jones Keeps CCC+ Senior Unsecured Ratings
---------------------------------------------------------------
Egan-Jones Ratings Company on December 27, 2021, maintained its
'CCC+' foreign currency and local currency senior unsecured ratings
on debt issued by Ocwen Financial Corp. EJR also maintained its 'C'
rating on commercial paper issued by the Company.

Headquartered in West Palm Beach, Florida, Ocwen Financial
Corporation is a non-bank mortgage service provider.



ODYSSEY AT PATERSON: Seeks Private Sale of Paterson Asset for $3MM
------------------------------------------------------------------
The Odyssey at Paterson, LLC, asks the U.S. Bankruptcy Court for
the District of New Jersey to authorize the private sale of the
real property located at 131-139 Market Street & 231-235 Main
Street, in Paterson, New Jersey, to Ahmad Odatalla for $3 million.

The Debtor is the owner of the Property. The scheduled value of the
Property is $3.5 million.

The Property is encumbered by a federal tax lien in favor of the
Internal Revenue Service in the amount of $28,560 (Proof of Claims
No. 1 in Claims Registry). The Property is further encumbered by a
mortgage lien held by Paramount Assets, in the amount of
$1,862,034.75. (Proof of Claims No. 2 in Claims Registry). It is
further encumbered by a local tax lien in favor of the State of New
Jersey Division of Taxation in the amount of $4,924.60 (Proof of
Claim No. 3 in Claims Registry).

On Sept. 20, 2021, an application was filed with the Court for the
retention of realtor, Ismael M. Medina from Buildings Realty, LLC,
to assist the Debtor with the sale of the Property. The Property
was listed for sale on Aug. 30, 2021 at a listing price of
$3,949,000.

The Listing Agreement is annexed to the Certification of Realtor as
Exhibit A. The Property is approximately a 42,500 sq. ft, building
with six floors, with retail space on the first-floor office space
on the five floors above it. The Realtor marketed the Property on
numerous websites including Vyllahome.com, Howardhanna.com,
Weichert.com, Remaxcommercial.com, Coldwellbankerhomes.com, and
many other websites.  See Certification of Realtor. The Debtor has
previously received two prior offers, one for $3.33 million and one
for $3.45 million. Neither of these offers came to fruition, and a
contract was unable to be secured for either offer.

Subject to Court authorization, the Debtor has entered into a Real
Estate Contract for Sale to sell the Property to Ahmad Odatalla (or
entity to be formed) for a purchase price of $3 million. The
Purchase Agreement is annexed to the Certification of Realtor as
Exhibit B. There are no other agreements between the Debtor and the
Purchaser other than what was agreed to in the Purchase Agreement.
The Purchase Agreement and the sale of the Property is contingent
upon and subject to the Court's approval.   

Liens that may encumber the Property include: (i) Any and all
unpaid property taxes; (ii) Any and all unpaid municipal charges
for water and/or sewer; (iii) Federal tax lien in favor of the IRS
in the amount of $28,560 (Proof of Claim No. 1); (iv) Mortgage lien
owed to Paramount in the amount of approximately $1,862,034.75
(Proof of Claim No. 2); and (v) Local tax lien in favor of the City
of Paterson Tax Collector in the amount of $14,412 (Proof of Claim
No. 3).

The pertinent terms of the Purchase Agreement are:

     a. The Purchase Agreement provides for a purchase price of $3
million, with an initial deposit of $150,000, and the balance of
the Purchase Price in the sum of $2.85 million being due at
closing.  

     b. The proposed Purchaser of the Property is Ahmad Odatalla
(or entity to be formed).

     c. The Property is being sold in a strictly "As Is" condition,
and Debtor will not be making any repairs.  

     d. The closing is anticipated to occur on Feb. 11, 2022, after
the sale hearing held before the Bankruptcy Court approving the
sale of the Property to the Purchaser in accordance with 11 U.S.C.
Section 363(b) unless otherwise extended by written agreement of
the parties.

     e. The Purchase Agreement and sale is contingent upon approval
of the Bankruptcy Court for the District of New Jersey. Debtor will
proceed to seek such approval or dismissal immediately upon
completion of attorney review.   

     f. All required Lead Based paint Disclosures have been made,
and the Seller's Property Condition Disclosure Statement has been
executed by all parties.

By way of the Application, the Debtor seeks authority to assume
unexpired leases to be included in the final bid for the Property
and to assign those contracts to the Purchaser.

The Debtor believes the proposed sale provides the highest and best
value to the bankruptcy estate.

A private sale will maximize the proceeds of the sale and enhance
recovery for the Debtor's estate, as, in the instance, the sale of
the Property will fully fund the Debtor's Chapter 11 Plan of
Reorganization. There is no evidence in the Record that holding a
public auction or any other type of sale would yield a better
price, or be of better benefit to the estate.

The Debtor asserts that given the goal by the parties in the case
to sell the Property and bring the case to conclusion in the short
term, there is cause to waive the stay and the Debtor requests that
upon approval of the sale, the 14-day period pursuant to Rule
6004(h) be waived by the Court.

A hearing on the Motion is set for Feb. 15, 2022.

A copy of the Agreement is available at
https://tinyurl.com/2p8axn3a from PacerMonitor.com free of charge.

                   About The Odyssey at Paterson

The Odyssey at Paterson is a Single Asset Real Estate debtor (as
defined in 11 U.S.C.
Section 101(51B)).  The real property owned by the Debtor are 131
-139 Market Street & 231 -235 Main Street, Paterson, New Jersey.
The Property is a three-unit, contiguous property encompassing all
storefronts within 131-139 Market Street and 231- 235 Market
Street. There are currently three units within the Property, two
of
which are currently being rented.

In early 2020 the COVID-19 Pandemic affected nearly every business
nationwide, including the Debtor???s business operations. As a
result, Debtor's anchor tenant did not renew its lease and Debtor
was unable to find a replacement tenant.  Due to the hardships
associated with COVID-19, the Debtor became delinquent with
mortgage payments for the Property.  The mortgage holder Lakeland
Bank commenced a foreclosure action and received an order
appointing a rent receiver.

To stay a foreclosure sale and allow the Debtor to regain control
of the Property, The Odyssey at Paterson, LLC, filed a Chapter 11
petition (Bankr. D.N.J. Case No. 21-16724) on Aug. 24, 2021.
David
L. Stevens, Esq., at SCURA, WIGFIELD, HEYER, STEVENS & CAMMAROTA,
LLP, is the Debtor's counsel.  The Debtor estimated assets and
debt
of $1 million to $10 million as of the bankruptcy filing.



OMAGINE INC: Oman Litigation Proceeds to Fund Plan
--------------------------------------------------
Omagine, Inc., and Journey of Light, Inc. ("JOL") filed with the
U.S. Bankruptcy Court for the Southern District of New York a
Disclosure Statement for Plan of Reorganization dated Jan. 25,
2022.

Omagine, Inc. is a publicly traded Delaware corporation and Journey
of Light, Inc. is a New York corporation and wholly-owned
subsidiary Omagine.

The circumstance that led to Debtors' Chapter 11 filing is the
ongoing July 2016 breach of contract by the office of Royal Court
Affairs (RCA) in Oman when RCA failed to make its required $20
million investment into Omagine-Oman and the extensive period of
fruitless negotiations.

The Plan contemplates that the Oman Litigation will infuse funds
via a Recovery into Reorganized Omagine and that Reorganized
Omagine will thereby fund the Plan. The successful funding of the
Plan and payment of the Claims and Redemption Payments under the
Plan is entirely contingent upon the amount of a Recovery – if
any – at the Conclusion of the Oman Litigation.

Provided a Recovery is attained that would leave a reasonable
amount of working capital in Reorganized Omagine, Mr. Drohan and
Mr. Kuczynski have presently agreed to rejoin Omagine as employees
in order to either re-start and conduct its previous business or to
identify and engage Omagine in a new line of business. Pursuant to
the Plan, JOL will cease its independent existence by being merged
with and into Omagine.

Distributions under the Plan will be made through a hierarchy of 7
sequentially numbered Distribution Pools which are utilized to
establish the payment priority for all Distributions. The sole
source of funds for the payment Pools is a Recovery, if any, from
the Oman Contract Case. In the event of an Adverse Conclusion and
no Recovery the Plan will not be funded and no Claims or Redemption
Payments will be paid.

If a Recovery does occur, the entire amount of such Recovery will
constitute Pool 1 and the Pools will be utilized to prioritize and
pay the Allowed Administrative Expense Claims, Creditor Claims and
Redemption Payments under the Plan as follows:

     * Pool 1 will consist of 100% of the funds constituting such
Recovery and will be utilized to pay the full amounts or Pro-Rata
Amounts of the Allowed Grossman DIP Payment and the Allowed Al Sada
DIP Payment (the "Pool 1 Payments"), both of which are Super
Priority Administrative Expense Claims.

     * Pool 2 will consist of the funds remaining after making the
Pool 1 Payments and will be utilized to pay either the full amounts
or Pro-Rata Amounts of the Allowed Omagine Tax Claims (the "Pool 2
Payments"), both of which are Priority Administrative Expense
Claims.

     * Pool 3 will consist of the funds remaining after making the
Pool 2 Payments and will be utilized to pay either the full amounts
or Pro-Rata Amounts of the BSA Contingency Fee, the RBL Contingency
Fee and the Allowed RBL Expenses Claim (the "Pool 3 Payments"), all
of which are Administrative Expense Claims.

     * Pool 4 will consist of the funds remaining after making the
Pool 3 Payments and will be utilized to pay either the full amount
or Pro-Rata Amounts of the Allowed Omagine Business Claims as
follows:

       -- the Allowed Class 2 Claims consisting of the Allowed
Omagine Note Claims; and

       -- the Allowed Class 3 Claims consisting of the Allowed
Omagine Pre-Petition Insider Claims; and

       -- the Allowed Class 4 Claims consisting of the Allowed
Omagine Trade Vendor Claims, (collectively, the foregoing (1), (2)
and (3) being the "Pool 4 Payments").

     * Pool 5 will consist of the funds remaining after making the
Pool 4 Payments and will be utilized to pay either the full amounts
or Pro-Rata Amounts of the Allowed Insider Consultant Claims, all
of which are post-petition Administrative Expense Claims (the "Pool
5 Payments").

     * Pool 6 will consist of the funds remaining after making the
Pool 5 Payments and provided only that Pool 6 is not an
Insufficient Funds Pool and therefore contains funds equal to at
least the $286,501.90 Aggregate Redemption Price, then Pool 6 will
be utilized by Omagine to purchase and retire the 28,650,190 Class
5 Redeemable Common Shares (the "Redemption Payments"). If, however
Pool 6 is an Insufficient Funds Pool then the Redemption will not
occur and the Redemption Payments will not be made.

     * Pool 7 will consist of the funds remaining after making the
Redemption Payments if any from Pool 6, and will be utilized to pay
either the full amount or Pro-Rata Amount of the Allowed BSA Excess
Expenses Claim if any, (the "Pool 7 Payment"), which if it occurs
will be an Administrative Expense Claim which pursuant to the BSA
Engagement Agreement, BSA has agreed that the payment thereof will
be deferred until after all other obligations of Reorganized
Omagine required to be paid pursuant to the Plan have been paid in
full.

If no Recovery is obtained at the Conclusion of the Oman Contract
Case, then the Plan will not be funded and no payment of any kind
shall be made in respect of any Claim, Administrative Expense Claim
or Redemption Payment.

There are no Secured Claims against either Debtor and other than
the Common Stock, there is no other class of Omagine capital stock
issued or outstanding.

Class 4: Unsecured Omagine Trade Vendor Claims. Class 4 consist of
nineteen (19) Claims against Omagine held by 19 Holders in the
aggregate amount of $371,796 for products and/or services supplied
to Omagine prior to the Filing Date and which remained as unpaid
trade accounts payable of Omagine on the Filing Date.

The Holders of Class 4 Allowed Claims shall be paid in full from
Pool 4 unless Pool 4 is an Insufficient Funds Pool, in which Case,
each Holder of a Class 4 Allowed Claim will be paid the Pro-Rata
Amount of its Claim from Pool 4. If no Recovery is attained at the
Conclusion of the Oman Contract Case, or if only de minimis funds
are available in Pool 4, then Holders of Class 4 Allowed Claims
will not be paid any amount of their Class 4 Allowed Claims.

The funding of the Plan is entirely contingent upon a Recovery
being attained. The source of funds for the payments pursuant to
the Plan is a Recovery, if any, resulting from the Oman Litigation.
If there is no Recovery obtained the Plan will not be funded.

If a Recovery is obtained, then the funds constituting such
Recovery will be utilized to pay the Super-Priority and Priority
Administrative Expenses, the Omagine Business Claims, the
Redemption Payments and the Deferred Administrative Expense Claims
pursuant to and in the prioritized order.

A full-text copy of the Disclosure Statement dated Jan. 25, 2022,
is available at https://bit.ly/32FmW1U from PacerMonitor.com at no
charge.

Attorneys for Debtors:

     ROTBERT BUSINESS LAW P.C.
     Mitchell J. Rotbert
     9059 Shady Grove Court
     Gaithersburg, Maryland 20877
     Phone: (240) 477-4778
     Fax: (888) 913-2307
     mitch@rotbertlaw.com

                  About Omagine and Journey of Light

Omagine, Inc., and Journey of Light, Inc., sought Chapter 11
protection (Bankr. S.D.N.Y. Lead Case No. 20-10742) on March 10,
2020.  At the time of filing, Omagine listed up to $50,000 in
assets and up to $10 million in liabilities while Journey of Light
listed as much as $50,000 in both assets and liabilities.

Other than Omagine's claims to be brought in Oman, the Debtors have
virtually no assets as of the bankruptcy filing date.  Omagine,
Inc., and Journey of Light were previously in the entertainment,
hospitality and real estate development opportunities in the Middle
East, including a mixed-use entertainment, hospitality, and real
estate development project in Muscat, Oman.

Judge Michael E. Wiles oversees the cases.

The Debtors tapped Rotbert Business Law PC as bankruptcy counsel
and BSA Al Rashdi & Al Barwani Advocates as litigation counsel.


OUTFRONT MEDIA: Egan-Jones Keeps CCC Senior Unsecured Ratings
-------------------------------------------------------------
Egan-Jones Ratings Company on December 27, 2021, maintained its
'CCC' foreign currency and local currency senior unsecured ratings
on debt issued by Outfront Media Inc. EJR also maintained its 'C'
rating on commercial paper issued by the Company.

Headquartered in New York, New York, OUTFRONT Media Inc. leases
advertising space on out-of-home advertising structures and sites.



PAINT THE WIND: Seeks to Hire CGA Law Firm as Bankruptcy Counsel
----------------------------------------------------------------
Paint the Wind, LLC seeks approval from the U.S. Bankruptcy Court
for the Middle District of Pennsylvania to employ CGA Law Firm to
handle its Chapter 11 case.

The hourly rates charged by the firm for its services are as
follows:

     Attorneys     $395 per hour
     Staffs        $100 to $130 per hour

CGA Law Firm received from the Debtor the amount of $1,800, of
which $1,738 was used to pay the filing fee.  The firm will also be
reimbursed for out-of-pocket expenses incurred.

Lawrence Young, Esq., a partner at CGA Law Firm, 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:

     Lawrence V. Young, Esq.
     CGA Law Firm
     135 North George Street
     York, PA 17401
     Tel: (717) 848-4900
     Email: lyoung@cgalaw.com

                       About Paint the Wind

Paint the Wind, LLC, a company in Biglerville, Pa., sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. M.D. Pa.
Case No. 22-00078) on Jan. 19, 2022, listing up to $50 million in
assets and up to $10 million in liabilities.  Christine M. Rakoci,
member, signed the petition.

Judge Henry W. Van Eck oversees the case.

Lawrence V. Young, Esq., CGA Law Firm, is the Debtor's legal
counsel.


PATH MEDICAL: Has Plan to Sell All Assets to Pay Claims
-------------------------------------------------------
Path Medical LLC, and Path Medical Center Holdings, Inc., submitted
a Joint Plan and a Disclosure Statement.

The Plan contemplates, among other things, a sale of all assets, a
cash distribution to certain creditors, and the creation of a
Liquidating Trust from which, under the terms of the Plan and the
Liquidating Trust Agreement, Distributions shall be made for the
benefit of Holders of various Allowed Claims.

After negotiations with the Lenders, the Debtors agreed to meet the
following sale milestones that were filed with the Bankruptcy
Court:

   (i) The Debtors have retained by Court Order dated October 28,
2021, an investment banker reasonably acceptable to the Secured
Parties and the Committee.

  (ii) Not later than November 15, 2021, the Debtors and the
Investment Banker shall have established and maintained a virtual
data room populated with documents and information related to the
Debtor for access by potential bidders in the sale who have signed
confidentiality agreements provided, however, that it shall not be
a Default if such information is promptly made available upon
request.

(iii) Not later than January 15, 2022, the Debtors shall have
received at least one (1) indication of interest or term sheet from
a bona fide third-party bidder for the Debtors' assets.

  (iv) Not later than January 28, 2022, the Debtors shall have
filed a Bid Procedures Motion with the Bankruptcy Court, to approve
a "stalking horse bidder" and bid procedures, which procedures,
among other things, shall establish the date of an auction, which
shall not be later than March 4, 2022, to determine the Successful
Bidder, for the Debtors' Assets. The Bid Procedures Motion will
provide for the approval of the Stalking Horse Bidder and entry
into an asset purchase agreement with the Stalking Horse Bidder,
subject to higher or otherwise betters bids as set forth therein;

   (v) On or before the date that is twenty-five (25) days
following the date it is filed, or the first Business Day
thereafter that the Court is available a Bid Procedures Order, in
all respects satisfactory to the Agent, shall have been entered by
the Bankruptcy Court;

  (vi) On or before March 16, 2022, or the first Business Day
thereafter that the Court is available, the Court shall have
convened and concluded a hearing to consider approval of a sale of
the Debtors' assets to the Stalking Horse Bidder or to the
Successful Bidder following a bankruptcy auction and 363 Sale
Order, shall have been entered by the Bankruptcy Court, which 363
Sale Order shall approve a sale to the Successful Bidder at any
bankruptcy auction conducted under the Bid Procedures Order or to
the stalking horse bidder if there are no other qualified bidders;

(vii) As soon as possible, but in no event later than fifteen (15)
days after the auction has occurred and a Successful Bidder is
identified, Agency for Health Care Administration ("AHCA") change
in ownership ("CHOW") applications shall be submitted for each
clinic subject to the sale to each agency as applicable
("Application Date");

(viii) In conformity with the Healthcare Clinic Act, Fla. Stat.
section 400.992, the closing shall occur on the date specified in
the CHOW applications, unless the Debtor has received notice from
AHCA that a closing is not permitted to occur, in which event the
Debtor shall use best efforts to set a closing date as soon as
reasonably practicable, but in no event shall the closing date be
earlier than 60 days following the Application Date, unless
otherwise approved by AHCA.

Under the Plan, holders of Class 4 General Unsecured will receive
on account of such Allowed General Unsecured Claim upon the earlier
of (i) 10 days after the deadline to file Rejection Damages Claim
or, if all Executory Contracts are assumed under the 363 Sale
Agreement, 30 days after the Plan Confirmation Order; or (ii)
within 180 days of the Effective Date:

   (i) such Holder's Pro Rata share of the GUC Cash Pool in Cash,
which shall be distributed only to the Holders of Allowed General
Unsecured Claims, and

  (ii) a beneficial interest in the Liquidating Trust, which
beneficial interest shall entitle such Holder of an Allowed General
Unsecured Claim to the following on each applicable Distribution
Date:

       (a) its Pro Rata share of the Litigation Proceeds (net of
Liquidating Trust Operating Expenses, which shall be distributed by
the Liquidating Trust on a Pro Rata basis only to the Holders of
Allowed General Unsecured Claims in Class 4, until all Allowed
General Unsecured Claims in Class 4 are paid in full or the
Litigation Proceeds are exhausted; and

       (b) its Pro Rata share of the remaining Liquidating Trust
Assets (net of Liquidating Trust Operating Expenses and excluding
the GUC Cash Pool and the Litigation Proceeds), which shall be
distributed by the Liquidating Trust on a Pro Rata basis only to
the Holders of Allowed General Unsecured Claims in Class 4, until
all Allowed General Unsecured Claims in Class 4 are paid in full or
the remaining Liquidating Trust Assets are exhausted.

Class 4 is impaired.

"GUC Cash Pool" means Cash in the amount negotiated between the
Debtors, Lenders and the Creditors' Committee that is placed into
an escrow account held by Debtors' counsel exclusively for
Distribution to Holders of Allowed General Unsecured Claims,
excluding the General Unsecured Claim held by the Lenders.

"Liquidating Trust Assets" means (i) any and all Litigation Claims
and Litigation Proceeds; (ii) the GUC Cash Pool; (iii) the
benefits, rights, interests and proceeds of any Insurance Policies
(including the D&O Insurance); and (iv) any and all other Assets
belonging to the Debtors' Estates, including any Cash and other
Assets that are not Acquired Assets remaining in the Debtors'
Estates on the Effective Date.

Attorney for the Debtors:

     Brett Lieberman, Esq.
     Morgan B. Edelboim, Esq.
     EDELBOIM LIEBERMAN REVAH PLLC
     20200 West Dixie Highway, Suite 905
     Miami, FL 33180
     D: 305-768-9909
     F: 305-928-1114
     E-mail: brett@elrolaw.com
             morgan@elrolaw.com

A copy of the Disclosure Statement dated Jan. 26, 2021, is
available at https://bit.ly/3HblSlw from PacerMonitor.com.

                        About Path Medical

Path Medical Center Holdings, Inc., is the 100% owner and sole
member of Path Medical, LLC.  In addition to its ownership of Path,
Holdings is an employee leasing company for Path.  Path is a
healthcare company with 24 clinics across the state of Florida.

Path Medical, LLC, and Path Medical Center Holdings filed their
voluntary petitions for Chapter 11 protection (Bankr. S.D. Fla.
Lead Case No. 21-18338) on Aug. 28, 2021.  Manual Fernandez, chief
executive officer, signed the petitions.  

At the time of the 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 cases.

Brett Lieberman, Esq., at Edelboim Lieberman Revah Oshinsky, PLLC,
is the Debtor's legal counsel.  The Official Committee of Unsecured
Creditors tapped Greenberg Traurig, P.A., to serve as its counsel,
and Province Inc. to serve as its financial advisor.



PENNSYLVANIA REAL: Egan-Jones Keeps CCC- Senior Unsecured Ratings
-----------------------------------------------------------------
Egan-Jones Ratings Company on December 30, 2021, maintained its
'CCC-' foreign currency and local currency senior unsecured ratings
on debt issued by Pennsylvania Real Estate Investment Trust. EJR
also maintained its 'D' rating on commercial paper issued by the
Company.

Headquartered in Philadelphia, Pennsylvania, Pennsylvania Real
Estate Investment Trust (PREIT) is a self-managed and
self-administered real estate investment trust (REIT).



PEYTO EXPLORATION: Egan-Jones Hikes Sr. Unsecured Ratings to BB-
----------------------------------------------------------------
Egan-Jones Ratings Company, on January 6, 2022, upgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by Peyto Exploration & Development Corporation to BB-
from B+.

Headquartered in Calgary, Canada, Peyto Exploration & Development
Corporation is an oil and gas exploration and production company.



PIAGGIO AMERICA: Fast Enterprises Opposes Exclusivity Extension
---------------------------------------------------------------
Fast Enterprises, LLC asked the U.S. Bankruptcy Court for the
Southern District of Florida to deny the motion filed by Piaggio
America,  Inc. to extend the period during which it alone can file
a Chapter 11 plan.

Piaggio America requested early last month to extend its exclusive
filing period to April 1 and the exclusive plan solicitation period
to May 31.

Attorney for Fast Enterprises, Lars Evensen, Esq., at Holland &
Hart, LLP, expressed concern over the "lack of a foreseeable plan"
amid Piaggio's "rapidly dwindling" resources.

"[Piaggio] fails to identify any demonstrable progress toward
reorganization. No draft plan has been circulated to Fast,
Piaggio's largest non-insider creditor," Mr. Evensen said.

Mr. Evensen argued the exclusivity period must be terminated to
allow others, including Fast Enterprises, to propose a plan for
Piaggio whose estate appears to be quickly dwindling.  

The attorney cited Piaggio's most recent monthly operating report,
showing "a near half-million-dollar reduction from the asset side"
since the company's Chapter 11 filing.

The report ending Nov. 30, 2021 shows Piaggio had $588,609 in cash
balance, $848,528 in total receipts, $251,126 in accounts
receivable, and $1,106,039 in total disbursements.  These amounts
sum to $582,224.  The company reported between $1 million and $10
million in assets when it filed for bankruptcy protection.

"Under these adverse circumstances, it serves no benefit to
creditors, for [Piaggio] to take a wait-and-see approach in
formulating its future," Mr. Evensen said.  "If allowed to
continue, there will be little or nothing for its creditors to
recover, be it by plan of reorganization or by liquidation."

Mr. Evensen can be reached at:

     Lars Evensen, Esq.
     Holland & Hart, LLP
     9555 Hillwood Drive, 2nd Floor
     Las Vegas, NV 89134
     Telephone: 702-222-2500
     Email: lkevensen@hollandhart.com

                       About Piaggio America

West Palm Beach, Fla.-based Piaggio America Inc. --
http://www.piaggioaerospace.it/-- is a manufacturer of aerospace
product and parts.  It designs, develops and supports unmanned
aerial systems, business, special missions and ISR aircraft and
aero engines.

Piaggio America filed its voluntary petition for relief under
Chapter 11 of the Bankruptcy Code (Bankr. S.D. Calif. Case No. 21
13491) on April 13, 2021.  Paolo Ferreri, chief executive officer,
signed the petition.  In the petition, the Debtor disclosed $1
million to $10 million in assets and $10 million to $50 million in
liabilities.  

Judge Erik P. Kimball presides over the case.

Holland & Knight, LLP and Sonoran Capital Advisors, LLC serve as
the Debtor's legal counsel and financial advisor, respectively.


PLAMEX INVESTMENT: $162.5M Sale to Quarry to Fund Plan Payments
---------------------------------------------------------------
Plamex Investment, LLC, and 3100 E. Imperial Investment, LLC, filed
with the U.S. Bankruptcy Court for the Central District of
California a Disclosure Statement describing Joint Chapter 11 Plan
of Liquidation dated Jan. 27, 2022.

Plamex is the fee simple owner of Plaza Mexico ("Plaza Mexico" or
the "Property"), a 403,242 square-foot community shopping center
offering specialty retail and dining located in (Lynwood,
California just north of the 105 freeway (approximately 20 minutes
from LAX).

Plamex is wholly owned by its sole member, 3100, one of the Debtors
herein. Other than its membership interests in Plamex, 3100 does
not have any other material assets. 3100 is wholly owned by an
entity called Placo Investment, LLC, and Placo is wholly owned by
ISLT Investment, LLC. Neither Placo nor ISLT has filed its own
bankruptcy case.

             Marketing and Sale Process of Plaza Mexico

Quarry Head, on behalf of itself and any nominee, submitted a
stalking horse bid the SH Bidder to purchase Plaza Mexico for
$162.5 million, subject to an overbid process, and the Debtors
accepted that stalking horse bid. On December 2, 2021, the Court
entered the Bidding Procedures Order, which, approved the proposed
bidding procedures, as well as the forms of the Purchase and Sale
Agreement and various notices, as well as the Plan Support
Agreement.

A bid deadline of April 7, 2022 has been set, and if at least one
qualified bid is submitted, there will be an auction conducted on
April 11, 2022. The minimum overbid will be $162.6 million. The
winning bidder will have the option of consummating its purchase of
the Property through a traditional free and clear asset sale
outside the context of a confirmed plan or through and in
conjunction with a confirmed plan.

The Plan is premised upon the sale of Plamex's primary asset, the
Plaza Mexico Shopping Center, pursuant to a $162.5 million stalking
horse bid, bidding procedures, and a sale process that already have
been approved by the Bankruptcy Court pursuant to an amended
Bidding Procedures Order entered on January 18, 2022.

Based on current claim estimates, and even if no higher and better
offers are received, the consummation of the sale of the Plaza
Mexico Shopping Center for the stalking horse bid is expected to
provide for the payment in full of all Allowed non-insider Claims
against both Debtors.

                Treatment of Claims for Plamex

Class 4 consists of General Unsecured Claims against Plamex other
than any unsecured claim owed by Plamex to any Affiliate. Each such
holder will receive payment in full in Cash in an amount equal to
such Claim, payable on the later of the Effective Date and the date
on which such General Unsecured Claim becomes an Allowed General
Unsecured Claim. Class 4 is Unimpaired.

Class 5 consists of 3100's 100% equity interest in Plamex. All net
Plan Cash proceeds of Plamex's Assets remaining after payment in
full of all Allowed Claims against Plamex will be deemed
distributed on account of 3100's 100% equity interest in Plamex
subject to Mezz Lender's security interest in and to such equity
interest as and when such Plan Cash proceeds are realized.

All net Plan Cash proceeds of Plamex's Assets remaining after
payment in full of all Allowed Claims against Plamex will be deemed
distributed on account of 3100's 100% equity interest in Plamex
subject to Mezz Lender's security interest in and to such equity
interest as and when such Plan Cash proceeds are realized. On the
Effective Date, all Effective Date Cash that remains after (i) the
payment in full of all Allowed Claims against Plamex as of the
Effective Date, (ii) the establishment and funding of the Senior
Lender Cash Collateral Account, and (iii) the establishment of all
Claim Reserves, will be deemed distributed to 3100 (subject to Mezz
Lender's security interest).

                   Treatment of Claims for 3100

Class 4 consists of General Unsecured Claims against 3100. Except
to the extent that a holder of an Allowed General Unsecured Claim
against 3100 agrees to a less favorable treatment of such Claim, in
full and final satisfaction, settlement, and release of such
Allowed General Unsecured Claim, at the sole option of 3100: (i)
each such holder will receive payment in full in Cash in an amount
equal to such Claim, payable on the later of the Effective Date and
the date on which such General Unsecured Claim becomes an Allowed
General Unsecured Claim, or as soon thereafter as is reasonably
practicable; or (ii) such holder will receive such other treatment
so as to render such holder's Allowed General Unsecured Claim
Unimpaired. Other than a $63,582.12 proof of claim filed by Blank
Rome LLP in both Chapter 11 Cases, there are no known Claims in
this Class. Class 4 is Unimpaired.

Class 5 consists of the sole member interest of Placo in 3100.  All
net Plan Cash proceeds of Plamex's Assets that 3100 is entitled to
receive pursuant to the provisions of the Plan that are remaining
after the satisfaction of all Allowed Claims in 3100 Classes 1-4,
as well as any net receivables owing by Placo to Plamex previously
distributed to 3100, will be deemed distributed to Placo on account
of Placo's equity interest in 3 100.

Unless the Purchaser has elected to close the Sale Transaction
independently of the confirmation of the Plan as expressly
permitted pursuant to the Bidding Procedures Order and the Bidding
Procedures and the Sale Transaction has been so fully consummated
prior to such date, on the Effective Date, and in accordance with
the Plan and the Purchase Agreement, and subject to the
satisfaction or waiver of all applicable conditions thereof,
including that the Sale Order and the Confirmation Order will have
been entered and will have become Final Orders, Plamex will sell
the Property to the Purchaser pursuant to the provisions of the
Purchase Agreement.

The hearing where the Bankruptcy Court will determine whether or
not to confirm the Plan (the "Plan Confirmation Hearing") will take
place on March 24, 2022, at 10:30 a.m.

A full-text copy of the Disclosure Statement dated Jan. 27, 2022,
is available at https://bit.ly/35BaG3G from PacerMonitor.com at no
charge.

Attorneys for Chapter 11 Debtors:

     Ron Bender, Esq.
     Monica Y. Kim, Esq.
     Juliet Y. Oh, Esq.
     Levene, Neale, Bender, Yoo & Brill LLP
     10250 Constellation Boulevard, Suite 1700
     Los Angeles, CA 90067
     Telephone: (310) 229-1234
     Facsimile: (310) 229-1244
     Email: rb@lnbyb.com
            myk@lnbyb.com
            jyo@lnbyb.com

                    About Plamex Investment

Plamex Investment, LLC, is a privately held company whose principal
assets are located at 3100 E. Imperial Highway Lynwood, Calif.

Plamex Investment and its affiliate, 3100 E. Imperial Investment,
LLC, sought protection under Chapter 11 of the U.S. Bankruptcy Code
(Bankr. C.D. Calif. Lead Case No. 21-10958) on April 14, 2021.
Donald Chae, designated officer, signed the petitions.  Judge
Erithe A. Smith oversees the cases.

At the time of the filing, Plamex Investment disclosed assets of
between $100 million and $500 million and liabilities of the same
range. 3100 E. Imperial Investment had between $10 million and $50
million in both assets and liabilities.

Levene, Neale, Bender, Yoo & Brill LLP serves as the Debtors' legal
counsel.


POLARIS GUAM: Bankrupt Verona Resort Sold for $13.6 Million
-----------------------------------------------------------
Steve Limtiaco of Pacific Daily News reports that the bankrupt
Tumon hotel, The Verona Resort & Spa, sold for $13.6 million on
Jan. 28 after the development's former owner, Polaris Guam LLC, was
forced into bankruptcy by Kloppenburg World Bell Partnership, which
owns the hotel's land, and Teleguam holdings.

The federal bankruptcy court held an online auction Dec. 16, 2021
and declared Taiwan-based Taieasy International Co. as the winning
bidder, at $13.6 million. The sale had to be completed by Jan. 31,
2022 otherwise Taieasy would have forfeited its deposit.

The money from the sale will be used to pay Polaris' debts,
including some of its tax debt to the government of Guam and the
IRS.

According to court documents, Taieasy loaned Polaris $9 million in
December 2019.

The 335-room hotel, originally called the Sherwood Resort Guam,
opened in 1998, and was extensively damaged by Supertyphoon
Pongsona, in December 2002.

In September 2011, Gin Hai Shin General Partnership, Polaris and
First Hawaiian Bank signed a joint development agreement, in which
Polaris would buy the Sherwood and convert it into a 170-unit
apartment complex with restaurants and office space. Gin Hai Shin,
which owns the neighboring Fountain Plaza, was to provide access
and additional parking.

The Sherwood was renamed but continued to operate as a hotel.

                             Petition

Kloppenburg and Teleguam in November 2020 filed a petition in
federal bankruptcy court, forcing Polaris into involuntary Chapter
7 bankruptcy.  At the time, Kloppenburg stated Polaris owed
$960,958 in rent, and Teleguam stated it was owed $21,294 for
services.

Polaris had a lease agreement with Kloppenburg for 2,704 square
meters of land to operate the hotel.

Court documents list a total of eight businesses or people, the
Department of Revenue and Taxation and the IRS, with liens against
the hotel, for a total of $20.6 million.

The largest lien, of $9 million, is held by Chu-Shiang Yao, who
guaranteed Taieasy’s 2019 loan to Polaris.

According to the court, the escrow agent is authorized to pay Rev
and Tax $100,000 toward a balance of $570,000 in real property
taxes, and $1.7 million to Rev and Tax and the IRS toward $2.5
million in taxes owed.

On Jan. 28, 2022 attorney Louie Yanza asked the federal court to
block the sale, stating Taieasy is not a "good faith purchaser" and
plans to transfer the purchase agreement to a holding company in
the Seychelles. Yanza represents "Tumon Hotel Acquisition, LLC,”
which is not a party to the bankruptcy case.

According to Yanza, the assignment to a holding company would
breach the purchase and sales agreement, which requires that
Taieasy own at least 50% of the assignment.

Yanza withdrew his motion, however, because the hotel already had
been sold.

                       About Polaris Guam

Polaris Guam LLC operated the Verona Resort & Spa, located at 188
Tumon Bay Rd. Tamuning, Guam.

Alleged creditors filed an involuntary Chapter 7 bankruptcy
petition against Polaris Guam (Bankr. D. Guam Case No. 20-00065) on
Nov. 3, 2020.  The petition was filed by Kloppenburg World Bell
Partnership and Teleguam Holdings LLC.

The case is handled by Honorable Judge Daniel P Collins.

Mark E. Williams represents the petitioners.  Darleen E. Hiton and
Michael F. Phillips, of the Law Offices of Phillips & Bordallo,
P.C., is representing the Debtor.


PORTOFINO TOWERS: Exclusivity Period Extended to March 27
---------------------------------------------------------
Judge A. Jay Cristol of the U.S. Bankruptcy Court for the Southern
District of Florida extended the exclusivity period for Portofino
Towers 1002, LLC to file a Chapter 11 plan to March 27.  

The company can solicit acceptances for the plan until May 27.

                    About Portofino Towers 1002

Portofino Towers 1002, LLC owns a condo at 300 S Pointe Dr. Unit
1002, Miami Beach, Fla.

Portofino Towers 1002 filed its voluntary petition for relief under
Chapter 11 of the Bankruptcy Code (Bankr. S.D. Fla. Case No.
20-20446) on Sept. 27, 2020, listing up to $10 million in both
assets and liabilities.  Laurent Benzaquen, authorized member,
signed the petition.

The cases are assigned to Judge A. Jay Cristol.

Joel M. Aresty, Esq. at Joel M. Aresty P.A. represents the Debtor
as legal counsel.


POST OAK TX: Exclusivity Period Extended to Feb. 23
---------------------------------------------------
Judge Erik Kimball of the U.S. Bankruptcy Court for the Southern
District of Florida extended the exclusivity period for Post Oak
TX, LLC to file a Chapter 11 plan to Feb. 23 and to solicit
acceptances for the plan to April 24.

The deadline for the company to challenge the priority and validity
of the lien asserted by RSS JPMBB2014-C25-TX POT, LLC, an affiliate
of Rialto Capital Advisors, LLC, has also been extended to Feb.
23.

                         About Post Oak TX

Post Oak TX, LLC is part of the traveler accommodation industry.
The company is based in West Palm Beach, Fla.

Post Oak TX sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. S.D. Fla. Case No. 21-18563) on Aug. 31,
2021, disclosing up to $100 million in both assets and liabilities.
Judge Erik P. Kimball oversees the case.

Andrew Zaron, Esq., at Leon Cosgrove, LLP and Morris, Nichols,
Arsht & Tunnell, LLP serve as the Debtor's legal counsels.
KapilaMukamal, LLP is the financial advisor.


PURDUE PHARMA: 3rd-Party Releases Oral Argument to End April 2022
-----------------------------------------------------------------
Vince Sullivan of Law360 reports that a Second Circuit panel has
expedited the appeal of Purdue Pharma's Chapter 11 plan, setting a
briefing schedule in the fight over third-party releases that will
culminate in oral arguments in April 2022.

In a short order, the panel said late Thursday, January 27, 2022,
it would accept the interlocutory appeal of Purdue as it seeks to
reverse a federal judge's ruling that vacated its plan in December
and held that bankruptcy courts lack the statutory authority to
approve the releases that form the backbone of the company's
reorganization plan.

                      About Purdue Pharma LP

Purdue Pharma L.P. and its subsidiaries --
http://www.purduepharma.com/-- develop and provide prescription
medicines and consumer products that meet the evolving needs of
healthcare professionals, patients, consumers and caregivers.

Purdue's subsidiaries include Adlon Therapeutics L.P., focused on
treatment for Attention-Deficit/Hyperactivity Disorder (ADHD) and
related disorders; Avrio Health L.P., a consumer health products
company that champions an improved quality of life for people in
the United States through the reimagining of innovative product
solutions; Imbrium Therapeutics L.P., established to further
advance the emerging portfolio and develop the pipeline in the
areas of CNS, non-opioid pain medicines, and select oncology
through internal research, strategic collaborations and
partnerships; and Greenfield Bioventures L.P., an investment
vehicle focused on value-inflection in early stages of clinical
development.

Opioid makers in the U.S. are facing pressure from a crackdown on
the addictive drug in the wake of the opioid crisis and as state
attorneys general file lawsuits against manufacturers. More than
2,000 states, counties, municipalities and Native American
governments have sued Purdue Pharma and other pharmaceutical
companies for their role in the opioid crisis in the U.S., which
has contributed to the more than 700,000 drug overdose deaths in
the U.S. since 1999.

OxyContin, Purdue Pharma's most prominent pain medication, has been
the target of over 2,600 civil actions pending in various state and
federal courts and other fora across the United States and its
territories.

On Sept. 15 and 16, 2019, Purdue Pharma L.P. and 23 affiliated
debtors each filed a voluntary petition for relief under Chapter 11
of the U.S. Bankruptcy Code (Bankr. S.D.N.Y. Lead Case No.
19-23649), after reaching terms of a preliminary agreement for
settling the massive opioid litigation. The Debtors' consolidated
balance sheet as of Aug. 31, 2019, showed $1.972 billion in assets
and $562 million in liabilities.

U.S. Bankruptcy Judge Robert Drain oversees the cases.   

The Debtors tapped Davis Polk & Wardwell, LLP and Dechert, LLP as
legal counsel; PJT Partners as investment banker; AlixPartners as
financial advisor; and Grant Thornton, LLP as tax structuring
consultant.  Prime Clerk LLC is the claims agent.

Akin Gump Strauss Hauer & Feld LLP and Bayard, P.A., represent the
official committee of unsecured creditors appointed in the Debtors'
bankruptcy cases.

David M. Klauder, Esq., is the fee examiner appointed in the
Debtors' cases. The fee examiner is represented by Bielli &
Klauder, LLC.

                          *     *     *

U.S. Bankruptcy Judge Robert Drain in early September 2021 approved
a plan to turn Purdue into a new company (Knoa Pharma LLC) no
longer owned by members of the Sackler family, with its profits
going to fight the opioid epidemic.  The Sackler family agreed to
pay $4.3 billion over nine years to the states and private
plaintiffs and in exchange for a lifetime legal immunity. The deal
resolves some 3,000 lawsuits filed by state and local governments,
Native American tribes, unions, hospitals and others who claimed
the company's marketing of prescription opioids helped spark and
continue an overdose epidemic.

Separate appeals to approval of the Plan have already been filed by
the U.S. Bankruptcy Trustee, California, Connecticut, the District
of Columbia, Maryland, Rhode Island and Washington state, plus some
Canadian local governments and other Canadian entities.

Purdue filed its Chapter 11 Plan on March 15, 2021.  A twelfth
amended Chapter 11 plan was filed on September 2, 2021, which was
confirmed on September 17. Purdue divides the claims against it
into several categories, one of which it calls "PI Claims,"
consisting of claims "for alleged opioid-related personal injury."
The plan provides for the creation of the "PI Trust," which will
administer all PI Claims.  The trust will be funded with an initial
distribution of $300 million on the effective date of the Chapter
11 plan, followed by a distribution of $200 million in 2024, and
distributions of $100 million in 2025 and 2026.  In sum, "[t]he PI
Trust will receive at least $700 million in value, and may receive
an additional $50 million depending on the amount of proceeds
received on account of certain of Purdue's insurance policies."

The plan further provides that Purdue's ability to recover from its
insurers will be vested in a "Master Disbursement Trust." To the
extent any proceeds are recovered from Purdue's insurers with
respect to the PI Claims, up to $450 million of those proceeds will
be channeled from the MDT to the PI Trust.  However, the PI Trust
will be funded regardless of whether anything is recovered from
Purdue's insurers. Instead, "[d]istributions to the PI Trust are
subject to prepayment on a rolling basis as insurance proceeds from
certain of Purdue's insurance policies are received by the MDT and
paid forward to the PI Trust."


REVLON INC: Egan-Jones Hikes Senior Unsecured Ratings to CC
-----------------------------------------------------------
Egan-Jones Ratings Company on December 30, 2021, upgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by Revlon Incorporated to CC from C. EJR also
maintained its 'D' rating on commercial paper issued by the
Company.

Headquartered in New York City, Revlon, Incorporated manufactures,
markets, and sells beauty and personal care products.



ROBERT D. SPARKS: Steelmans Buying Farmer County Property for $112K
-------------------------------------------------------------------
Robert Dial Sparks asks the U.S. Bankruptcy Court for the Northern
District of Texas to authorize him to sell the following described
property, to wit: The Northeast Quarter (NEM) of Section 14, Block
B, Capitol Syndicate Subdivision, Partner County, Texas, containing
160 acres, more or less, to Timothy and Evangelina Steelman for
$112,000, cash on closing.

A hearing on the Motion is set for Feb. 23, 2022, at 1:30 p.m.
Objections, if any, must be filed at least five days in advance of
such hearing date.

Mr. Sparks is a resident of Lubbock, Lubbock County, Texas. He owns
several tracts of farm land located in Farmer County, Texas. Some
of that farm land is leased out on a crop rent basis. Some of the
farm land is (or has been) in the USDA's Conservation Reserve
Program ("CRP").

Mr. Sparks has entered into a Farm and Ranch Contract and pursuant
to which he proposes to sell to the Buyers, PO. Box 517, Bovina,
Texas 79006, the property for $112,000, cash on closing, of which
the Steelmans have deposited $1,000 with Farwell Abstract & Title
Company at 402 3rd Street, Farwell, Texas 79325.

The sale is not contingent on the Steelmans obtaining third party
financing. The contract calls for the closing to be held at Farwell
Abstract Co. Inc. by Feb. 15, 2022 or after the sale has been
approved by the Court after notice and hearing. The parties are
expected to extend the closing date until the sale has been
approved.

The sales price will have deducted therefrom the cost of an owners'
policy of title and the customary and usual closing costs. J.B.
Sudderth Realty, Inc. and Daren Sudderth will be paid a 6% broker's
fee on closing.

Any party requesting a copy of the referenced contract will be
furnished same on request made to the Debtor's counsel.

Robert Dial Sparks sought Chapter 11 protection (Bankr. N.D. Tex.
Case No. 20-50079) on May 1, 2020.  The Debtor tapped Byrn R.
Bass,
Jr., Esq., as counsel.



SALAD & CO: U.S. Trustee Unable to Appoint Committee
----------------------------------------------------
The U.S. Trustee for Region 17, until further notice, will not
appoint an official committee of unsecured creditors in the Chapter
11 case of Salad & Co. Inc., according to court dockets.
    
                      About Salad & Co. Inc.

Salad & Co. Inc. is a single asset real estate debtor (as defined
in 11 U.S.C. Section 101(51B)).  It owns an investment property
located at 1245 SW 22 St Miami, Fla., valued at $630,000.

Salad & Co. filed its voluntary petition for relief under Chapter
11 of the Bankruptcy Code (Bankr. S.D. Fla. Case No. 21-21629) on
Oct. 13, 2021, listing $630,000 in assets and $1,262,353 in
liabilities.  Judge Laurel M. Isicoff oversees the case.

Michael A. Frank, Esq., at the Law Offices of Frank & De La Guardia
serves as the Debtor's legal counsel.


SANGHA HOSPITALITY: Owner of Vacant Hotel Files Chapter 11
----------------------------------------------------------
13WMAZ reports that Rupinda Sanghan, the owner of a long-vacant
downtown Macon hotel, filed a Chapter 11 bankruptcy petition.

The 16-story building, a former Ramada hotel on First Street, has
sat vacant for nearly a decade.  It's also been a Hilton, a
Radisson, the Crowne Plaza and the Macon Downtown Hotel.  It
remains one of the tallest buildings on Macon's skyline.

Last 2021, Mr. Sangha told 13WMAZ that he's poured $12 million into
renovations and hoped to reopen it.  But he said he'd run out of
money and wanted to sell the building.

If it's approved, Chapter 11 would protect Sanghan from his
creditors while he works up a plan to pay the hotel's debts.

Sangha's filing states that his company has more than $10 million
in assets and estimates his liabilities range between $1 million to
$10 million.  According to court documents, the hotel's debts
include more than $67,000 in unpaid Bibb County taxes.

The filing says Macon attorney Christopher Terry is representing
Sangha. We could not reach him for comment Friday, January 28,
2022.

                    About Sangha Hospitality

Sangha Hospitality LLC is a Single Asset Real Estate debtor (as
defined in 11 U.S.C.Section 101(51B)).

Sangha Hospitality sought Chapter 11 bankruptcy protection (Bankr.
M.D. Ga. Case No. 22-50094) on January 27, 2022. In the petition
signed by Rupinder S. Sangha as member, Sangha Hospitality LLC
estimated assets between $10 million and $50 million and estimated
liabilities between $1 million and $10 million. Christopher W.
Terry, Esq., of BOYER TERRY LLC, is the Debtor's counsel.


SAVI TECHNOLOGY: To Seek Plan Confirmation on March 15
------------------------------------------------------
Judge Brian F. Kenney has entered an order approving the Amended
Disclosure Statement of Savi Technology, Inc.

The Court will hold a hearing to consider confirmation of the
Debtor's Amended Plan on Tuesday, March 15, 2022, at 1:30 p.m.

Any objections to confirmation of the Debtor's Amended Chapter 11
Plan must be filed and served on the Debtor, no later than March 1,
2022.

Ballots accepting or rejecting the Debtor's Plan of Reorganization
must be delivered to the Debtor's Counsel no later than March 1,
2022.

The Debtor must file a summary of ballots showing, by class, the
number and dollar amount of ballots accepting or rejecting the Plan
of Reorganization, no later than March 11, 2022, at 5:00 p.m.

Co-counsel for the Debtor:

     Benjamin P. Smith, Esq.
     Michael J. Lichtenstein, Esq.
     12505 Park Potomac Ave., 6th Floor
     Potomac, MD 20854

                      About Savi Technology

Savi Technology, Inc. -- https://www.savi.com/ -- is an innovator
in supply chain visibility and sensor technology, providing
real-time information about the location, condition and security of
in-transit goods and assets.  The company sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. E.D. Va. Case No.
21-11369) on August 4, 2021.

On the Petition Date, the Debtor estimated $1 million to $10
million in assets and $10 million to $50 million in liabilities.
The petition was signed by Rosemary Johnston as acting president
and CEO.  

Shulman, Rogers, Gandal, Pordy & Ecker, P.A., serves the Debtor's
counsel.

Eastward Fund Management, LLC, the lender, is represented by
Richard E. Hagerty, Esq. at Troutman Pepper Hamilton Sanders LLP.


SCHULDNER LLC: Trustee Selling Duluth City Property $110K Cash
--------------------------------------------------------------
Steven B. Nosek, in his capacity as the Subchapter V Trustee of
Schuldner, LLC, filed with the U.S. Bankruptcy Court for the
District of Minnesota a notice of proposed sale of the property
located at 622 E 8th Street, in City of Duluth, County of St.
Louis, State of Minnesota 55805, and legally described as Block 009
Lot 0011 W 1/2 Nortons Division of Duluth, to Redeeming Homes, LLC
for $110,000 cash.

A hearing on the Motion is set for March 2, 2022, at 10:00 a.m. The
Objection Deadline is Feb. 25, 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 are 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 Agreements for the sale of the property. The property to
be sold was listed for a price of $139,900. The proposed purchase
price for the property is $110,000 cash.

Since the listing of the property, other than the proposed
Purchaser, there has been very little interest in anyone acquiring
the property. The building is in very bad condition. The foundation
is in bad shape and the entire house has a lean to it. The only
contingency to the proposed sale is the Purchaser's financing and
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 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 Debtor's Sale of the Property.

A copy of the Agreement is available at
https://tinyurl.com/yckm2c5h 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 Yue for $93K Cash
-------------------------------------------------------------------
Steven B. Nosek, in his capacity as the Subchapter V Trustee of
Schuldner, LLC, asks authority from the U.S. Bankruptcy Court for
the District of Minnesota to sell the property located at 731 E 5th
Street, in City of Duluth, County of St. Louis, State of Minnesota
55805, and legally described as Block 110 Lot 0016 SLY 75 Ft
Portland Division of Duluth, to Guojin Yue for $93,000 cash.

A hearing on the Motion is set for March 2, 2022, at 10:00 a.m. The
Objection Deadline is Feb. 25, 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 are 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 Agreements for the sale of the property. The property to
be sold was listed for a price of $109,900. The proposed purchase
price for the property is $93,000 cash.

Since the listing of the property, 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. The Purchaser is Guojin Yue.
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 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 Debtor's Sale of the Property.

A copy of the Agreement is available at
https://tinyurl.com/mrxpz4w2 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: Egan-Jones Keeps CCC+ Senior Unsecured Ratings
----------------------------------------------------------------
Egan-Jones Ratings Company on December 29, 2021, maintained its
'CCC+' foreign currency and local currency senior unsecured ratings
on debt issued by Scientific Games Corp. EJR also maintained its
'B' rating on commercial paper issued by the Company.

Headquartered in Las Vegas, Nevada, Scientific Games Corporation
provides gambling products and services.



SKY MEDIA: Leasing Units 4801 & 4811 to Khalilian for $18K/Month
----------------------------------------------------------------
Sky Media Pay, Inc., asks the U.S. Bankruptcy Court for the
Southern District of Florida to authorize it to lease the joining
units located at 200 Biscayne Boulevard Way, Suites 4801 and 4811,
in Miami, Florida 33131, to Fred Khalifa Khalilian for $18,000
monthly for one year.

The Debtor has been approved to retain Fortune International Realty
to either sell or lease the following four residential properties
in Schedule B of the petition: (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 joining units, Suites 4801 and 4811, has a potential lessee,
having signed a contract to lease the unit at $18,000 monthly for
one year, a deposit of $18,000 has been made to Florida Title and
Escrow Pros.

The lessee 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.  

A copy of the Contract of Lease is available at
https://tinyurl.com/nhffh35v 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.



SLM STUDENT 2007-7: Fitch Lowers 2 Note Classes to 'D'
------------------------------------------------------
Fitch Ratings has downgraded the outstanding class A-4 notes of SLM
Student Loan Trust (SLM) 2007-7 to 'Dsf' from 'CCsf'. The 'Dsf'
rating reflects the continuing event of default on the notes since
there is outstanding principal past the legal final maturity date
of Jan. 25, 2022.

Fitch also downgraded the class B notes to 'Dsf' from 'CCsf' as
interest payments are diverted to the class A notes until payment
in full due to the provisions in the indenture that change the cash
flow waterfall while an event of default is continuing. Under the
terms of the indenture non-payment of class B interest also
constitutes an event of default.

Fitch will continue monitoring remedies to the occurrence of the
event of default implemented by the noteholders or transaction
parties, as provided under the trust indenture, and take any
additional rating action based on the impact of those remedies as
needed.

    DEBT            RATING          PRIOR
    ----            ------          -----
SLM Student Loan Trust 2007-7

A-4 78444EAD1   LT Dsf Downgrade    CCsf
B 78444EAE9     LT Dsf Downgrade    CCsf

KEY RATING DRIVERS

Effects of Event of Default for Class A-4: Fitch downgraded the
outstanding senior A-4 class of SLM 2007-7 to 'Dsf' due to an event
of default on the legal final maturity date of this class of notes.
The notes will remain at 'Dsf' so long as the event of default is
continuing. According to the trust indenture, the event of default
may result in acceleration of the notes as declared by the
indenture trustee or by a majority of noteholders. The event of
default may also result in a liquidation of the trust depending
upon the remedies decided upon by the noteholders or the indenture
trustee, in accordance with the terms of the trust indenture. Under
Fitch's base case cashflow analysis, the class A-4 notes are
eventually paid in full with no principal shortfall.

Effects of Event of Default for Class B: Pursuant to the trust
indenture, the trust has switched to a post-event of default
waterfall following the default of the class A-4 notes, directing
all payments to the class A-4 notes until the balance is paid in
full. Therefore, the class B notes are not receiving interest, and
because of this diversion of interest Fitch has downgraded the
class B notes to 'Dsf' from 'CCsf'.

RATING SENSITIVITIES

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

-- Due to the occurrence of the event of default all notes will
    remain at 'Dsf' so long as the event of default is continuing.

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

-- All notes will remain at 'Dsf' so long as the event of default
    is continuing and class A-4 remains outstanding. Fitch expects
    the class B notes to be upgraded once the event of default is
    no longer continuing and interest payments on this class are
    resumed.

BEST/WORST CASE RATING SCENARIO

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

ESG CONSIDERATIONS

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


SOO HOTELS: Trustee Seling Business Property to Shammami for $150K
------------------------------------------------------------------
Kimberly Ross Clayson, the Subchapter V trustee appointed in Soo
Hotels Inc.'s Chapter 11 case, asks the U.S. Bankruptcy Court for
the Eastern District of Michigan to authorize the sale outside the
ordinary course of business of the Debtor's equipment, inventory,
and other personal property set forth in the proposed Asset
Purchase Agreement to an entity to be formed by the Debtor's
Shareholder, Dominic Shammami, for $150,000, plus assumed
liabilities, subject to competing bids.

Objections, if any, must be filed within 21 days from the service
of Notice.

The Trustee intends the Motion to facilitate such a sale on terms
commercially reasonable to the estate and its creditors. Because
the proposed sale to the Buyer is subject to higher and better
offers, the Trustee respectfully requests that the Court adopts
certain bidding guidelines that will ensure that the Business
Property is sold on commercially reasonable terms and that the
value of the Business Property is maximized for the benefit of all
creditors.  

In accordance with the Purchase Agreement, dated Jan. 18, 2021,
between the Trustee in Possession and the Buyer, the Buyer has
agreed subject to bankruptcy court approval to purchase, and the
Debtor has agreed to sell, the Business Property under the
following terms and conditions:  

     a. The Business Property (including all tangible and
intangible personal property located at the Debtor's facility, and
all licenses, designated contracts and related rights necessary or
appropriate for operation of the hotel facility) is to be sold to
the Buyer for $150,000 plus assumed liabilities of the Debtor and
of the Debtor's landlord, subject to Saint Marie Hospitality's
acceptance of the Asset Purchase Agreement as it relates to the
real estate where the Debtor operates. The Landlord is owned by
related parties, Ishan  (Shawn) Atto, brother of the Debtor's
shareholder Salwan Atto and Dia Shammami, father of the Debtor's
shareholder Dominic Shammami. The offer is subject to higher and
better offers solicited at a public auction conducted in the
Court;

     b. The Purchase Price is payable in cash immediately available
at the date and time that all conditions precedent to the sale of
the Business Property set forth in the Purchase Agreement are
satisfied, excused, or otherwise discharged, and the Debtor
presents for transfer to Buyer or the highest bidder any title to
the Business Property and all related assets sold in accordance
with the Purchase Agreement.

     c. The Closing is to occur no later than March 10, 2022.

     d. The Debtor, as a condition precedent to the Closing, is to
assume and assign to the Buyer or the highest bidder all executory
contracts including but not limited to the Choice Hotels franchise
agreement so designated for assumption by the Buyer pursuant to the
Purchase Agreement, and the lease with Saint Marie Hospitality;  

     e. Statutory Protections. The parties to the Purchase
Agreement are entitled to the protections contained in Bankruptcy
Code section 363(m), including that of a good faith purchaser for
value;  

     f. The Buyer or the highest bidder will assume operation at
Closing; and

     g. The Purchase Agreement is subject to higher and better
offers, such offers to conform with all requirements set forth in
the Motion and Order Approving Sale Procedures filed concurrent
with the sale motion.

The Purchase Agreement provides that the Business Property be sold
to the Buyer free and clear of all liens, claims, interests and
encumbrances against that property.

There will be no Break-Up fee.  Overbids will be in an amount of no
less than $10,000. Any bidders will provide a $15,000 deposit and
either (a) proof of funds in an amount necessary to close no later
than 3 business days prior to the public auction contemplated by
the Motion and the order or (b) a commitment letter or similar
format from Central Savings Bank to assume liabilities of the
Debtor’s Landlord and related party, St. Marie Hospitality, Inc.

The Trustee asks the Court to enter an order that will be effective
immediately upon entry, and expressly lifting any stay of orders
provided for in Bankruptcy Rules 6004(h), 6006(d) and any other
provision of the Bankruptcy Code or Bankruptcy Rules.  

A copy of the Agreement is available at
https://tinyurl.com/2p9zx9sm from PacerMonitor.com free of charge.

The Purchaser:

        Dominic Shammami on behalf of a corporation to be formed
        4884 Quarton Road
        Bloomfield Hills, MI 48302
        E-mail: dshammami@comcast.net

                          About Soo Hotels

Soo Hotels, Inc. filed a Chapter 11 petition (Bankr. E.D. Mich.
Case No. 21-45708) on July 7, 2021, listing as much as $1 million
in both assets and liabilities. Dominic Shammami, principal,
signed
the petition.  Judge Maria L. Oxholm oversees the case.  Robert
Bassel serves as the Debtor's legal counsel.



SPEED INDUSTRIAL: Selling Chryogenic Trailer to Ratermann for $75K
------------------------------------------------------------------
Speed Industrial Gas, LLC, asks the U.S. Bankruptcy Court for the
Western District of Texas to authorize the sale of its LOX
Chryogenic Trailer to Ratermann Manufacturing, Inc., for $75,000.

Objections, if any, must be filed within 21 days from the date of
service.

Pursuant to Bankruptcy Rule 9006(c) and LBR 9014(e), the Debtor
requests emergency consideration of the Motion. It does not believe
that creditors will be prejudiced by the proposed sale because: (i)
the requested relief has been negotiated with, and agreed to by
Broadway National Bank, the Debtor's prepetition lender; (ii) the
sale proceeds are subject to Broadway's blanket lien; and (iii)
future use of the sale proceeds will be further subject to certain
Restrictions, as agreed to by the Debtor.

The Debtor is an industrial, welding, and bulk gas company with
facilities located in San Antonio and Pleasanton, Texas. It offers
a variety of products and services including in house bulk gas
installation and AWS Certified Weld Inspector Services.

The Debtor requests the authority to sell the Trailer for a total
sale cost of $75,000 to Ratermann. It has no use for the Trailer at
this time, and the sale of this equipment would benefit Debtor in a
number of ways. For example, Debtor will no longer need to store
the sizeable Trailer at its facility. Additionally, the proceeds of
the sale, subject to the Restrictions, will be available to the
Debtor to buy new hard assets necessary to operate and expand its
business.  

Moreover, and upon conferring with Broadway's counsel, Broadway has
agreed to the proposed sale subject to the following conditions:
(i) Broadway will retain its lien on the sale proceeds; (ii) such
proceeds will be restricted to the purchase of hard assets, which
will also be subject to Broadway's lien; and (iii) any purchase of
hard assets must be pre-approved by Broadway. The Debtor is not
aware of any other party who has or asserts a lien on the Trailer.


If the sale is approved by the Court, the Debtor simply intends to
invoice Ratermann for the Trailer, and title to Trailer will
transfer to Ratermann upon receipt of the payment.

In sum, the Debtor submits that the sale of the Trailer is a
prudent exercise of its business judgment under the circumstances
and is in the best interest of the Estate and its creditors. The
sale of the Trailer, therefore, should be approved as requested.

Finally, the Debtor respectfully requests that the Court waives the
14-day stay imposed by Bankruptcy Rule 6004(h), as the exigent
nature of the relief sought justifies immediate relief.

A copy of the Agreement is available at
https://tinyurl.com/297tt8vx from PacerMonitor.com free of charge.

                   About Speed Industrial Gas

Speed Industrial Gas, LLC, is a San Antonio, Texas-based company
that offers welding supplies, industrial and specialty gas
products.

Speed Industrial Gas filed a petition for Chapter 11 protection
(Bankr. W.D. Tex. Case No. 21-51297) on Oct. 22, 2021, listing as
much as $10 million in both assets and liabilities.  Ernest W.
Speed, III, owner and sole member of Speed Industrial Gas, signed
the petition.

The Debtor tapped Lloyd A. Lim, Esq., at Balch & Bingham, LLP as
legal counsel.



SVENHARD'S SWEDISH: Bill Pruitt Out as Committee Member
-------------------------------------------------------
The U.S. Trustee for Region 17 disclosed in a notice filed with the
U.S. Bankruptcy Court for the Eastern District of California that
as of Jan. 28, these creditors are the remaining members of the
official committee of unsecured creditors in the Chapter 11 case of
Svenhard's Swedish Bakery:

     1. Allied Packing Corp.
        Representative: Steven D. Smith
        2025 S. 27th Street
        Phoenix, AZ 85034
        E-mail: steves@alliedonline.com

     2. Northern California General Teamsters Security Fund
        Representative: David Hawley
        P.O. Box 2330
        Stockton, CA 95201
        E-mail: dave@teamsters137.com

     3. Douglas D. Prola
        273 Reardon Street
        Oakdale, CA 95361
        E-mail: Dprola50@gmail.com

     4. Divine Enterprises
        Representative: Nick Yarmolyuk
        3555 Cincinnati Ave.
        Rocklin, CA 95765
        E-mail: Nick@divinetrans.com

     5. Bakery and Confectionary Union and
        Industry International Pension Fund
        Representative: Steven D. Brock
        10401 Connecticut Ave.
        Kensington MD 20895-3951

Bill Pruitt was previously identified as member of the creditors
committee.  Its name no longer appears in the new notice.

                  About Svenhard's Swedish Bakery

Svenhard's Swedish Bakery is a privately held company in Fresno,
Calif., that is primarily engaged in manufacturing fresh and frozen
bread and other bakery products.

Svenhard's Swedish Bakery filed a Chapter 11 petition (Bankr. E.D.
Cal. Case No. 19-15277) on Dec. 19, 2019. In the petition signed by
David Kunkel, chief operating officer, the Debtor was estimated to
have $1 million to $10 million in assets and $10 million to $50
million in liabilities.  

The Hon. Rene Lastreto II is the presiding judge.

The Debtor tapped Zolkin Talerico LLP as bankruptcy counsel, and
Gary Garrigues Law Firm and Cera LLP as special litigation
counsel.

The U.S. Trustee for Region 17 appointed an official committee of
unsecured creditors in the Debtor's case on Feb. 13, 2020.  The
committee is represented by Rimon, P.C.


SYSCO CORP: Egan-Jones Keeps BB Senior Unsecured Ratings
--------------------------------------------------------
Egan-Jones Ratings Company, on January 3, 2022, maintained its 'BB'
foreign currency and local currency senior unsecured ratings on
debt issued by Sysco Corp.

Headquartered in Houston, Texas, Sysco Corporation distributes food
and related products primarily to the foodservice industry.



TC ENERGY: Egan-Jones Keeps BB+ Senior Unsecured Ratings
--------------------------------------------------------
Egan-Jones Ratings Company, on January 4, 2022, maintained its
'BB+' foreign currency and local currency senior unsecured ratings
on debt issued by TC Energy Corporation.

Headquartered in Calgary, Canada, TC Energy Corporation operates as
an energy infrastructure company.



TEAM SYSTEMS: Filed Chapter 11 in Bad Faith, Say Suppliers
----------------------------------------------------------
Vince Sullivan of Law360 reports that two suppliers with $6 million
in court judgments against bankrupt government contractor Team
Systems International LLC moved to dismiss the company's Chapter 11
filing late Thursday, January 27, 2022, telling a Delaware judge
the bankruptcy was filed in bad faith to avoid paying those
judgments.

In their motion, GPDEV LLC and Simons Exploration Inc. said the
bankruptcy filing should be tossed because it only relates to the
dispute between those parties over a water procurement contract
that led to the $6 million federal court judgments. "This
bankruptcy filing does not serve a valid bankruptcy purpose, and
was filed merely to obtain tactical litigation advantage," they
said.

                 About Team Systems International

Team Systems International LLC -- formed in 2001, TSI is a small
business serving the United States government as a contractor with
offices in Lewes, Delaware and Ponte Vedra Beach, Florida.  TSI has
performed government projects as a prime contractor and
subcontractor in the areas of program management, financial and
contracts management, tactical and specialized military training
development, naval ordinance engineering, information systems
design and integration, military firearms training, Department of
State overseas foreign officer training, vehicle/weapons platform
simulation, training enter/classroom A/V system integration, force
protection services, maritime security, and administrative staffing
for government projects.

Team Systems International sought Chapter 11 bankruptcy protection
(Bankr. D. Del. Case No. 22-10066) on Jan. 18, 2022.  In the
petition signed by signed by Deborah Devans Mott, member, Team
Systems International LLC estimated assets between $10 million and
$50 million and estimated liabilities between $1 million and $10
million.  Jamie L. Edmonson, Esq., of ROBINSON & COLE LLP, is the
Debtor's counsel.


TEGNA INC: Egan-Jones Keeps CCC+ Senior Unsecured Ratings
---------------------------------------------------------
Egan-Jones Ratings Company on December 29, 2021, maintained its
'CCC+' foreign currency and local currency senior unsecured ratings
on debt issued by TEGNA Inc. EJR also maintained its 'B' rating on
commercial paper issued by the Company.

Headquartered in Tysons, Virginia, TEGNA Inc. is a broadcasting,
digital media and marketing services company.



TENNECO INC: Egan-Jones Hikes Senior Unsecured Ratings to B+
------------------------------------------------------------
Egan-Jones Ratings Company on December 27, 2021, upgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by Tenneco Inc. to B+ from B-.

Headquartered in Lake Forest, Illinois, Tenneco Inc. designs,
manufactures, and markets emission control and ride control
products and systems for the automotive original equipment market
and the aftermarket.



TENTLOGIX INC: Court Confirms Fourth Amended Plan
-------------------------------------------------
Judge Mindy A. Mora has entered an order confirming the Fourth
Amended Plan of Reorganization of Tentlogix Inc.

The Court will conduct a post-confirmation status conference on
March 8, 2022 at 1:30 p.m. in the U.S. Bankruptcy Court, 1515 N.
Flagler Drive, Courtroom A, West Palm Beach, Florida 33401 to
determine: (I) compliance with the provisions of this Order, and
(ii) whether the disbursing agent and the plan proponent have
timely filed the required Final Report of Estate and Motion for
Final Decree Closing Case.

The Debtor's counsel:

     Craig I. Kelley, Esq.
     KELLEY, FULTON & KAPLAN, P.L.
     1665 Palm Beach Lakes Blvd., Suite 1000
     West Palm Beach, FL 33401
     Tel: (561) 491-1200
     Fax: (561) 684-3773
     E-mail: craig@kelleylawoffice.com

                        About Tentlogix Inc.

Tentlogix Inc., a Florida corporation located in Indiantown, filed
for Chapter 11 bankruptcy protection (Bankr. S.D. Fla. Case No.
20-22971) on Nov. 27, 2020.  Gary Hendry, chief executive officer,
signed the petition.  At the time of the filing, the Debtor
disclosed $3,135,866 in assets and $10,689,420 in liabilities.

Judge Mindy A. Mora oversees the case.  

The Debtor tapped Kelley, Fulton & Kaplan, P.L., as its legal
counsel, and Carr Riggs & Ingram as its accountant.


TERADATA CORP: Egan-Jones Hikes Senior Unsecured Ratings to BB+
---------------------------------------------------------------
Egan-Jones Ratings Company on December 27, 2021, upgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by Teradata Corp. to BB+ from BB-.

Headquartered in San Diego, California, Teradata Corporation
operates as a database management company in the technology
industry.



TIMOTHY WAYNE LAQUAY: Inteplast Buying Victoria Property for $3MM
-----------------------------------------------------------------
Timothy Wayne LaQuay and Linda Fisher LaQuay of the U.S. Bankruptcy
Court for the Southern District of Texas to authorize them to sell
the real property located at One Sonoco Drive, in Victoria, Texas
77902, to Inteplast Group Corp. for $3.05 million.

Objections, if any, must be filed within 21 days from the date of
service.

The Debtors own various pieces of real property, including the
Sonoco Property. To generate funds sought authorization from the
Court to retain Russel Cain Real Estate as their real estate
broker, which the Court authorized.

The Debtors received an offer to purchase the Sonoco Property for
$3.05 million from the Buyer. After conferring with their Broker,
the Debtors accepted the offer, subject to the Court's approval and
entry of an order authorizing the sale.

The Sonoco Property is subject to a first priority lien held by
Texas Funding Corp. in the amount of $1,022,503.69 as of Jan. 31,
2022, plus $347.63 per diem thereafter ("TF Lien"). The Sunoco
Property is also subject to a lien held by PlainsCapital Bank ("PCB
Lien"). The TF Lien and PCB Lien will attach to the proceeds of the
sale of the Sonoco Property.

After the TF Lien is satisfied, the Debtors would keep a portion of
the proceeds of the sale (20%) in the trust account ("Debtors'
Trust Amount") of the the Debtors' proposed counsel Jones Murray &
Beatty LLP pending further order or agreement on the use of the
cash collateral, with the remainder of such proceeds (80%, but not
less than $1.57 million) to be paid to PlainsCapital Bank at
closing of the sale for application to amounts owed to
PlainsCapital Bank. If there is no further order entered, or
agreement with PlainsCapital Bank reached, regarding the use of the
Debtors’ Trust Amount by March 31, 2022, the Debtors will remit
their Trust Amount to PlainsCapital Bank.

The Debtors submit that the Court may authorize the sale and
assignment of the Sonoco Property free and clear of all liens,
claims, and encumbrances. The Sonoco Property is encumbered by the
TF Lien and the PCB Lien that together exceed the Sale Price.
PlainsCapital
Bank and Texas Funding consent to the sale of the Sonoco Property
and the Debtors agree that PlainsCapital Bank's liens will attach
to the proceeds of the sale of the Sonoco Property.

The Debtors are not aware of any other party asserting a lien on
the Sonoco Property. To the extent any such lien exists, the
Debtors submits that any such lien, claim, or encumbrance will
attach to the proceeds of the sale.

The Debtors have a sound business justification for selling the
Sonoco Property under the terms outlined. They conferred with their
Broker regarding the offer and the value of the Sonoco Property.
The Buyer is not related to the Debtors. The Broker has advised the
Debtors that the offer is fair and reasonable.  

Moreover, expedited consideration is being requested because after
marketing the property for over a year, the Debtors have received
an offer contingent on the expedited time frame requested. Selling
the Sonoco Property now will bring crucially needed cash into the
estate and avoid a prolonged marketing period and any costs
associated with maintenance.  

In compliance with Bankruptcy Local Rule 9013-1(i), the Debtors are
seeking relief on an emergency basis due to the request of the
purchaser, who has made the sale conditional on getting approval
from the Court by Jan. 31, 2022.

Finally, the relief that the Debtors seek in the Motion is
necessary for the Debtors to maximize value of their estate.
Accordingly, they respectfully request that the Court waives the
14-day stay imposed by Bankruptcy Rule 6004(h), as the exigent
nature of the relief sought justifies immediate relief.  

A copy of the Sale Contract is available at
https://tinyurl.com/mrxen5hp from PacerMonitor.com free of charge.

Timothy Wayne LaQuay and Linda Fisher LaQuay sought Chapter 11
protection (Bankr. S.D. Tex. Case No. 21-60087) on Nov. 2, 2021 at
Boniface Brittany, Esq., as counsel.



TWIN PINES: Court Confirms Second Amended Plan
----------------------------------------------
Judge Robert H Jacobvitz has entered an order confirming the Second
Amended Plan of Reorganization of Twin Pines LLC, a New Mexico
limited liability company, with the following modifications that
are incorporated into the Plan;

    1. Article I, page 2, is supplemented by addition of the
following paragraphs after the first partial paragraph.

       "The status and treatment of Class 6 is clarified to
incorporate the ownership as reflected in the treatment of Class 6,
Article 4, Treatment of Claims and Interest Under the Fourth
Modification to Debtor's Second Amended Plan of Reorganization
(Subchapter V) Dated May 3, 2021 (Doc. 401). Prior to confirmation
the member ownership in the debtor was and continues to be an
Equity class consisting of: John Pacheco 50% owner, also the
Managing Member of the Debtor, and Jason Edmister 50% owner, Member
of the Debtor. Post confirmation, by way of assignment(s), the
membership interests will be, John Pacheco, Managing Member, 34%,
Jason Edmister 33%, and International Protection, Inc., or its
assignee, 33%".

      As is set forth in the Court's Memorandum Opinion, entered on
November 14, 2021 (Doc. 396) and Order Sustaining, In Part,
Debtor's Objection to FNB's Amended Proof of Claim 3-2, entered on
November 14, 2021 (Doc. 395), on the Confirmation Date, First
National Bank does not hold a secured interest in the membership
interests in the Debtor owned by John Pacheco and Jason Edmister.

    2. The Plan is further modified and supplemented to reflect the
treatment of First National Bank's secured Claims 3 and 4, as
agreed by the Debtor and First National Bank, read into the record
at the Confirmation Hearing, held on December 8, 2021, and approved
by the Court at the Confirmation Hearing. Article IV, Section 4.01,
as to Class 2, is modified to replace all text related to Plan
"Treatment" with the following: "On the date of the confirmation
Order, December 22, 2021, First National Bank's Class 3, secured
claim is $1,107,215.37 ("Secured Claim"), representative of First
National Bank's combined Claims 3 and 4 for which First National
Bank has elected that the entire amount be treated as secured
pursuant to 11 U.S.C. Section 1111(b). Debtor shall pay First
National Bank's secured claim pursuant to a promissory note, in the
principal amount of $916,904.66 which principal amount reflects the
value of the collateral securing First National Bank's Class 2
claims, consisting of secured interests in the real property and
net rents from the condominium units ("Promissory Note"). The
Promissory Note shall bear interest at the rate of 5.5% per annum,
amortized over a thirty-year period, with a final, balloon payment
being due and payable at the conclusion of the fifteenth year, on
or before December 22, 2036. The Promissory Note shall be payable
in 179 equal monthly installments of $5,206.08 with the 180th and
final payment of the remaining principal and interest due and
payable on December 22, 2036. The Promissory Note may be prepaid
only after Debtor has made 47 monthly payments to ensure that First
National Bank receives total payment equal to or greater than its
Secured Claim. First National Bank shall retain its pre-petition
mortgages, liens, and secured interests and Debtor shall grant to
First National Bank a lien and secured interest in its equipment,
including equipment acquired by Debtor and/or installed on Debtor's
premises post-petition, and general intangibles (collectively,
"Collateral"). On or before December 22, 2021, Debtor shall (1)
execute and deliver to First National Bank a Promissory Note, in
the above-referenced principal amount, incorporating the terms set
forth above and including a provision allowing for the cure of a
monetary default within thirty days of First National Bank's
mailing of written notice of monetary/payment default to Debtor;
(2) execute and deliver to First National Bank a security agreement
for the equipment and general intangibles, and any other
documentation necessary to accomplish a modification of mortgage
and/or attachment or perfection of First National Bank's secured
interests in the Collateral. Once the Debtor's obligations under
the Plan treatment of Class 2 herein are completed, (1) the
Promissory Note is paid in full, and (2) the total payments to FNB
exceed $1,107,215.37, FNB shall release the following obligations
and all collateral pledged by the Debtor, listed below and s as
Collateral under the Promissory Note:

     A. Commercial Security Agreement, dated March 24, 2016,
executed by Twin Pines, LLC, granting First National Bank a
security interest in Twin Pines, LLC's equipment and general
intangibles;

     B. Business Loan Agreement, dated March 24, 2016, executed by
Twin Pines, LLC as Maker with First National Bank as Lender;

     C. Mortgage, executed by Twin Pines, LLC as Grantor, to First
National Bank as Grantee, dated August 18, 2015, and recorded on
August 19, 2015, at Book 2015, Page 4488, records of Lincoln
County, New Mexico;

     D. Assignment of Rents, dated August 18, 2015, and recorded on
August 19, 2015, at Book 2015, Page 4489 in the records of Lincoln
County, New Mexico;

     E. Modification of Mortgage, dated November 25, 2015, and
recorded on December 11, 2015, at Book 2015, Page 7289 in the
records of Lincoln County, New Mexico;

     F. Mortgage executed by Twin Pines, LLC as Grantor, to First
National Bank as Grantee, dated March 24, 2016, and recorded on
April 14, 2016, at Book 2016, Page 1935, records of Lincoln County,
New Mexico;

     G. Assignment of Rents, dated March 24, 2016, and recorded on
April 14, 2016 at Book 2016, Page 1936, records of Lincoln County,
New Mexico;

     H. UCC Financing Statement, dated April 21, 2016; Equipment
and general intangibles;

     I. Modification of Mortgage, dated July 13, 2016, and recorded
on July 20, 2016 at Book 2016, Page 3781 in the records of Lincoln
County, New Mexico;

     J. Commercial Security Agreement, dated October 19, 2016,
executed by Jason E. Edmister, John C. Pacheco, and Twin Pines,
LLC, granting First National Bank a security interest in Twin
Pines, LLC's equipment and general intangibles;

     K. Mortgage, executed by Twin Pines, LLC as Grantor, to First
National Bank as Grantee, dated October 19, 2016, and recorded on
October 28, 2016 at Book 2016, Page 6713, records of Lincoln
County, New Mexico;

     (New Security Documents associated with Class 2 Plan Note)

     L. Commercial Security Agreement, dated December 22, 2021,
executed by Twin Pines, LLC, granting First National Bank a
security interest in Twin Pines, LLC's equipment, and general
intangibles;

     M. Modification and Restatement of Mortgage, executed by Twin
Pines, LLC, as Grantor, to First National Bank as Grantee, dated
December 22, 2021.

Any other provisions set forth in the Plan which are inconsistent
with the foregoing are modified or deleted to conform with the
Class 2 treatment provided herein.

All objections to the Plan as modified are deemed either withdrawn
or overruled.

Attorney for the Debtor:

     William F. Davis, Esq.
     WILLIAM F. DAVIS & ASSOC., P.C.
     6739 Academy NE, Suite 256
     Albuquerque NM 87109
     Tel: (505) 243-6129
     Fax: (505) 247-3185

                          About Twin Pines

Twin Pines LLC, a New Mexico limited liability company, provides
automotive repair and maintenance services.  Twin Pines owns condos
valued at $523,618, and a commercial property valued at $741,908,
in Ruidoso, New Mexico.

Twin Pines LLC sought Chapter 11 protection (Bankr. D.N.M. Case No.
19-10295) on Feb. 12, 2019, in Albuquerque, N.M.  At the time of
filing, the Debtor disclosed $1,361,978 in assets and $1,338,629 in
liabilities.  

Judge Robert H. Jacobvitz oversees the case.  

William F. Davis & Assoc., P.C. is the Debtor's legal counsel.


UTZ QUALITY: Moody's Alters Outlook on B1 CFR to Stable
-------------------------------------------------------
Moody's Investors Service changed Utz Quality Foods, LLC's rating
outlook to stable from positive and affirmed the company's B1
Corporate Family Rating, B1-PD Probability of Default Rating, and
B1 rating on the existing senior secured first lien term loan. The
asset based revolving credit facility is not rated. The Speculative
Grade Liquidity rating was downgraded to SGL-2 from SGL-1.

The change to a stable outlook reflects Moody's expectation for
debt-to-EBITDA to remain above 4.0x over the next 12 to 18 months
as Utz is facing margin pressure due to inflation, including
commodities, transportation, and labor. While the company has
implemented pricing actions to mitigate the impact of inflation,
Moody's expects pricing to lag cost increases, resulting in near
term margin pressure. Additionally, the company has completed three
acquisitions over the last twelve months, including Vitner's,
Festida, and RW Garcia for a total consideration of approximately
$120 million, financed with debt and cash on hand. While the
acquisitions have expanded Utz's geographic footprint and
better-for-you portfolio, and enhanced supply chain capability,
they have also modestly contributed to elevated leverage. Moody's
projects that debt-to-EBITDA will decrease to below 5.0x by early
2023 from 5.5x as of October 3, 2021 (on Moody's adjusted basis),
driven by EBITDA growth and debt repayment.

The downgrade to SGL-2 from SGL-1 reflects that projected negative
free cash flow and acquisitions in fiscal 2021 will reduce cash and
increase revolver borrowings.

The following ratings/assessments are affected by the action:

Ratings Affirmed:

Issuer: Utz Quality Foods, LLC

Corporate Family Rating, Affirmed B1

Probability of Default Rating, Affirmed B1-PD

Senior Secured Bank Credit Facility, Affirmed B1 (LGD4)

Ratings Downgraded:

Issuer: Utz Quality Foods, LLC

Speculative Grade Liquidity Rating, Downgraded to SGL-2 from
SGL-1

Outlook Actions:

Issuer: Utz Quality Foods, LLC

Outlook, Changed To Stable From Positive

RATINGS RATIONALE

Utz's B1 Corporate Family Rating reflects its relatively small
share of the large and attractive salty snack market, its growing
national US footprint, and modest but growing segment
diversification. The acquisition of Truco (On the Border snacks or
"OTB") in December 2020 for approximately $480 million improved the
company's scale, profitability, and market position, as well as its
product, channel, and market diversification. The snack foods
category has good overall growth prospects as consumers continue to
shift towards greater snacking throughout the day. Competition in
the sector is fierce including market leaders that are much larger
with greater business diversity and investment capacity.

From a governance perspective, after becoming public company in
August 2020 through a merger with a special purpose acquisition
company, Utz has publicly stated a net debt-to-EBITDA target of
3.0-4.0x (based on the company calculation; 4.7x as of October 3,
2021). Moody's believes this provides some discipline around
capital allocation. This positive is balanced by the expectation
that the company will continue to look for acquisitions to grow its
US footprint which could temporarily elevate leverage and increase
execution risk. Further, Utz pays annual dividends to shareholders,
limiting the amount of cash flow available to reduce debt.

The SGL-2 speculative liquidity rating reflects Utz's good
liquidity, supported by significant availability under its $161
million ABL revolving credit facility that expires in August 2024,
$26 million in balance sheet cash as of October 3, 2021, and
Moody's expectation for increasing free cash flow. Moody's expects
cash flow from operations less capital spending of approximately
$60 million in fiscal 2022, and free cash flow of more than $25
million after dividends, to provide adequate coverage of the $8
million required annual term loan amortization. Moody's expects the
company to maintain at least $90 million of availability under its
ABL throughout the year. The company faces no near-term debt
maturities. The ABL credit facility contains a springing fixed
charge coverage covenant of 1.0x. This covenant will spring into
effect when availability falls below the greater of 10% of the
borrowing base or $11 million. Moody's does not expect the fixed
charge covenant to spring into effect over the next year and that
there would be plenty of cushion under the covenant if it were to
take effect.

The B1 first lien term loan rating is the same rating as the CFR.
This reflects Moody's expectation for minimal usage of the ABL
revolver, and that the first lien term loan makes up the majority
of debt in the capital structure. The first lien term loan matures
January 2028 and is secured by a first lien on non-current assets,
excluding real estate, and a second lien on the ABL priority
collateral. The $161 million asset based revolving credit facility
(not rated) has a first lien on current assets.

ESG CONSIDERATIONS

Utz is moderately exposed to social risks related to customer
relations, responsible production, health and safety standards and
evolving consumer trends. Utz's brand concentration in Utz-branded
products (approximately 50% of sales) also exposes the company to
brand perception risk related to these issues. Utz also sells in a
category that continues to offer more better-for-you alternatives
and the company will need to continue to invest in innovation in
response to evolving consumer preferences. Partially mitigating
these risks is the healthy growth rate of the salty snacks
category.

The company is also moderately exposed to environmental risks such
as soil/water and land use, energy & emissions impacts, waste and
pollution, among others. Utz's exposure reflects its reliance on
various agricultural inputs which could be affected by climate
change, along with risks associated with being a responsible food
manufacturer including its waste management and packaging
practices.

Moody's regards the coronavirus outbreak as a social risk under its
ESG framework, given the substantial implications for public health
and safety, and the government measures put in place to contain it.
Although an economic recovery is underway, it is tenuous, and its
continuation will be closely tied to containment of the virus. As a
result, the degree of uncertainty around Moody's forecasts is
high.

Moody's believes Utz's governance has benefitted from having become
a publicly traded company in August 2020. Utz has publicly stated a
net leverage target of 3.0-4.0x (based on the company calculation;
4.7x as of October 3, 2021). However, Utz's governance risk profile
reflects an acquisitive growth strategy that leads to frequent use
of debt and leverage, and a dividend payment that limits the level
of free cash flow. Moody's expects the company to operate above its
target net leverage range for strategic acquisitions, with the goal
of returning to its target range within two years. Also, there is
only a moderate level of board independence, as less than 75% of
Utz's board members are independent, and there is still significant
ownership concentration as the Rice and Lissette families own
approximately 45% of the company.

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

The stable outlook reflects Moody's expectation of a gradual EBITDA
margin recovery over the next 12 to 18 months as pricing catches up
to costs, assuming supply chain and inflationary pressures
normalize. Moody's projects that debt-to-EBITDA will decrease to
below 5.0x by early 2023 from 5.5x as of October 3, 2021 (on
Moody's adjusted basis), driven by EBITDA growth and debt
repayment.

A rating upgrade could occur if Utz is able to continue to grow
scale and operating margins, successfully integrate acquisitions,
generate consistent and comfortably positive free cash flow,
maintain good liquidity, and sustain debt-to-EBITDA below 4.0x.

A rating downgrade could occur if the company does not increase
earnings or repay sufficient debt to reduce leverage, free cash
flow remains weak, liquidity deteriorates, or if Utz engages in
debt financed acquisitions or increases shareholder returns.
Quantitatively, a downgrade could occur if debt-to-EBITDA is
expected to be sustained above 5.0x.

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

Utz Quality Foods, LLC, headquartered in Hanover, PA, is a branded
salty snack producer and marketer. Key products include potato
chips, tortilla chips, pretzels, cheese snacks, pork skins,
popcorn, and pub/party mixes. The Company's brand portfolio is well
known in its core markets and includes Utz, On the Border, Golden
Flake, Zapp's, Good Health, Dirty, Boulder Canyon, Bachman, Tim's
Cascade, Snyder of Berlin, and others. Reported net revenue was
$1.1 billion for the twelve months ended October 3, 2021. In August
2020, Utz merged with Collier Creek Holdings ("Collier Creek"), a
special purpose acquisition company (SPAC) to form Utz Brands, Inc.
("Utz Brands"), a publicly traded company which is listed on the
New York Stock Exchange. Following the warrants exercised to
partially fund the Truco transaction, the Rice and Lissette
families retained approximately 45% economic ownership.


VIPER PRODUCTS: Dale Shope Buying 2006 PJTL Dump Trailer for $5K
----------------------------------------------------------------
Viper Products & Services, LLC, asks the U.S. Bankruptcy Court for
the Northern District of Texas to authorize the sale of 2006 PJTL
Dump Trailer, VIN 4P5GD202761076775, to Dale Shope for $5,000,
subject to higher and better offers.

Since the Petition Date, the Debtor has continued to operate its
business and is working to reorganize its bankruptcy estate. As
part of its reorganization efforts, the Debtor is currently working
to identify buyers for some of its vehicles, trailers and equipment
that it no longer needs.  

At this time, the Debtor seeks to sell the Trailer to Shope for the
sum of $5,000. Exhibit A is the bid from Shope. The proposed bid
for the Trailer is in line with other bids received by the Debtor
to date for trailers of similar makes and models. By the Motion,
the Debtor seeks to sell the Trailer to Shope free and clear of all
liens, claims, encumbrances, and interests, with all valid liens,
claims, encumbrances, and interests, if any, attaching to the
proceeds of the sale.

The Debtor gives notice of its intent to sell the Trailer described
for the purchase price reflected on the bid submitted by Shope
unless a higher bid is submitted prior to the deadline for
objections set by the Court. Accordingly, if the Debtor receives a
higher bid for the Trailer prior to the objection deadline or Shope
withdraws his bid, the party with the highest bid submitted to the
Debtor will be awarded the property.

The Debtor believes the sale, as proposed herein, is in the best
interest of all creditors of the Estate and should be approved. As
Vista Bank is the first and prior lien holder as to all the assets
of the Debtor's estate, the Debtor will immediately pay the
proceeds of the sale to Vista Bank upon their receipt.

The Objection Deadline is Feb. 13, 2022.

A copy of the Signed Offer is available at
https://tinyurl.com/4yykzx6f from PacerMonitor.com free of charge.

                  About Viper Products & Services

Viper Products & Services, LLC provides environmentally sound
solutions for the oil and gas industry. Based in Lubbock, Texas,
Viper Products & Services offers oil spill management, testing,
reporting, remediation, reclamation, excavation, and bore and core
drilling services.

Viper Products & Services filed its voluntary petition for relief
under Chapter 11 of the Bankruptcy Code (Bankr. N.D. Texas Case
No.
21-50187) on Dec. 13, 2021, listing $1 million to $10 million in
both assets and liabilities. Zack Tuttle, manager, signed the
petition.

The Debtor tapped McWhorter, Cobb & Johnson, LLP as legal counsel
and Charles W. Darter, Jr. as accountant.



WHITING PETROLEUM: Egan-Jones Hikes Senior Unsecured Ratings to B+
------------------------------------------------------------------
Egan-Jones Ratings Company on December 27, 2021, upgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by Whiting Petroleum Corp. to B+ from B.

Headquartered in Denver, Colorado, Whiting Oil and Gas Corporation
operates as an oil and gas company.



WOLVERINE WORLD: Egan-Jones Keeps B Senior Unsecured Ratings
------------------------------------------------------------
Egan-Jones Ratings Company on January 7, 2022, maintained its 'B'
foreign currency and local currency senior unsecured ratings on
debt issued by Wolverine World Wide, Inc.

Headquartered in Rockford, Michigan, Wolverine World Wide, Inc.
manufactures and markets branded footwear and performance
leathers.



WORKDAY INC: Egan-Jones Keeps B Senior Unsecured Ratings
--------------------------------------------------------
Egan-Jones Ratings Company, on January 4, 2022, maintained its 'B'
foreign currency and local currency senior unsecured ratings on
debt issued by Workday Inc.

Headquartered in Pleasanton, California, Workday, Inc. provides
enterprise cloud-based applications.



[*] AlixPartners' Joel Bines Launch 'The Metail Economy'
--------------------------------------------------------
AlixPartners, the global consulting firm, on Jan. 25 disclosed that
it is celebrating the launch of a McGraw Hill-published book, THE
METAIL ECONOMY: 6 Strategies for Transforming Your Business to
Thrive in the Me-Centric Consumer Revolution, written by Joel
Bines, global co-leader of the retail practice at the firm.

The book, which has received advance praise from the likes of
Hubert Joly, former CEO of Best Buy, Karen Katz, former CEO of
Neiman Marcus and Sergio Zyman, former CMO of Coca-Cola, draws upon
Bines' 30-plus years of experience in transforming companies --
along with case studies from retailers like Target, Macy's and
Amazon -- to explain how companies today must rearrange priorities
and develop a whole new kind of relationship with their customers.

According to the book, perhaps the greatest change to the consumer
economy in centuries has taken place in recent years: a power
inversion between businesses and consumers. Empowered by technology
(the ubiquity of choices today, particularly via ecommerce) and by
each other (mostly through social media), today's "Me"-centric
consumers have turned the tables on brands and businesses -- from
deciding for themselves what's trendy to banding together to
completely alter a product's or company's image.

"Companies that don't adapt will struggle unless they understand
this power-shift and how their organization is viewed and valued by
their customers," said Bines. "If you think you're already
understanding this with 'customer-centricity' or 'personalization'
programs, think again. Both of those dated practices are still from
the company's perspective, instead of being truly customer-first.
Companies need to focus their investment, resources and energies in
the right areas to maximize their relationship with today's
Me-centric consumer."

The book simplifies the process with six actionable strategies,
each beginning with the letter "C":

    * Cost: Give Me a Steal
    * Convenience: Make It Easy for Me
    * Category Expertise: Show Me What You Know
    * Customization: That Made-for-Me Feeling
    * Curation: That Chosen-for-Me Feeling
    * Community: Make Me Feel at Home

"The post-pandemic business landscape has made it more urgent than
ever for business leaders to radically reorganize around the
customer," said Bines. "It truly isn't about the company anymore,
or about the merchant princes and princesses, or about the C-suite;
it's all about the Me's."

                        About AlixPartners

AlixPartners -- http://www.alixpartners.com/-- is a results-driven
global consulting firm that specializes in helping businesses
successfully address their most complex and critical challenges.
Our clients include companies, corporate boards, law firms,
investment banks, private equity firms, and others. Founded in
1981, AlixPartners is headquartered in New York and has offices in
more than 20 cities around the world.



[^] Large Companies with Insolvent Balance Sheet
------------------------------------------------

                                               Total
                                               Share       Total
                                   Total    Holders'     Working
                                  Assets      Equity     Capital
  Company         Ticker            ($MM)       ($MM)       ($MM)
  -------         ------          ------    --------     -------
ACCELERATE DIAGN  AXDX* MM          81.2       (39.7)       64.0
AEMETIS INC       DW51 GR          147.0      (132.1)      (57.6)
AEMETIS INC       AMTX US          147.0      (132.1)      (57.6)
AEMETIS INC       AMTXGEUR EU      147.0      (132.1)      (57.6)
AEMETIS INC       AMTXGEUR EZ      147.0      (132.1)      (57.6)
AEMETIS INC       DW51 GZ          147.0      (132.1)      (57.6)
AEMETIS INC       DW51 TH          147.0      (132.1)      (57.6)
AEMETIS INC       DW51 QT          147.0      (132.1)      (57.6)
AERIE PHARMACEUT  0P0 TH           351.8       (72.9)      157.8
AERIE PHARMACEUT  0P0 QT           351.8       (72.9)      157.8
AERIE PHARMACEUT  0P0 GZ           351.8       (72.9)      157.8
AERIE PHARMACEUT  AERIEUR EU       351.8       (72.9)      157.8
AERIE PHARMACEUT  0P0 GR           351.8       (72.9)      157.8
AERIE PHARMACEUT  AERI US          351.8       (72.9)      157.8
ALPHA CAPITAL -A  ASPC US          231.1       212.7         1.0
ALPHA CAPITAL AC  ASPCU US         231.1       212.7         1.0
ALTENERGY ACQU-A  AEAE US            0.5        (0.1)       (0.1)
ALTENERGY ACQUIS  AEAEU US           0.5        (0.1)       (0.1)
ALTICE USA INC-A  15PA GZ       33,432.7    (1,132.7)   (2,824.2)
ALTICE USA INC-A  ATUS US       33,432.7    (1,132.7)   (2,824.2)
ALTICE USA INC-A  15PA GR       33,432.7    (1,132.7)   (2,824.2)
ALTICE USA INC-A  15PA TH       33,432.7    (1,132.7)   (2,824.2)
ALTICE USA INC-A  ATUSEUR EU    33,432.7    (1,132.7)   (2,824.2)
ALTICE USA INC-A  ATUS* MM      33,432.7    (1,132.7)   (2,824.2)
ALTICE USA INC-A  ATUS-RM RM    33,432.7    (1,132.7)   (2,824.2)
ALTIRA GP-CEDEAR  MOC AR        39,523.0    (1,606.0)   (2,496.0)
ALTIRA GP-CEDEAR  MOD AR        39,523.0    (1,606.0)   (2,496.0)
ALTIRA GP-CEDEAR  MO AR         39,523.0    (1,606.0)   (2,496.0)
ALTRIA GROUP INC  MO* MM        39,523.0    (1,606.0)   (2,496.0)
ALTRIA GROUP INC  PHM7 TH       39,523.0    (1,606.0)   (2,496.0)
ALTRIA GROUP INC  PHM7 GR       39,523.0    (1,606.0)   (2,496.0)
ALTRIA GROUP INC  MO TE         39,523.0    (1,606.0)   (2,496.0)
ALTRIA GROUP INC  MOEUR EU      39,523.0    (1,606.0)   (2,496.0)
ALTRIA GROUP INC  MO US         39,523.0    (1,606.0)   (2,496.0)
ALTRIA GROUP INC  MO SW         39,523.0    (1,606.0)   (2,496.0)
ALTRIA GROUP INC  ALTR AV       39,523.0    (1,606.0)   (2,496.0)
ALTRIA GROUP INC  0R31 LI       39,523.0    (1,606.0)   (2,496.0)
ALTRIA GROUP INC  MOUSD SW      39,523.0    (1,606.0)   (2,496.0)
ALTRIA GROUP INC  PHM7 GZ       39,523.0    (1,606.0)   (2,496.0)
ALTRIA GROUP INC  PHM7 QT       39,523.0    (1,606.0)   (2,496.0)
ALTRIA GROUP INC  MOEUR EZ      39,523.0    (1,606.0)   (2,496.0)
ALTRIA GROUP INC  MO CI         39,523.0    (1,606.0)   (2,496.0)
ALTRIA GROUP INC  MO-RM RM      39,523.0    (1,606.0)   (2,496.0)
ALTRIA GROUP-BDR  MOOO34 BZ     39,523.0    (1,606.0)   (2,496.0)
AMC ENTERTAINMEN  AMC US        11,057.5    (1,642.7)      173.8
AMC ENTERTAINMEN  AMC4EUR EU    11,057.5    (1,642.7)      173.8
AMC ENTERTAINMEN  AMC* MM       11,057.5    (1,642.7)      173.8
AMC ENTERTAINMEN  AH9 TH        11,057.5    (1,642.7)      173.8
AMC ENTERTAINMEN  AH9 QT        11,057.5    (1,642.7)      173.8
AMC ENTERTAINMEN  AH9 GR        11,057.5    (1,642.7)      173.8
AMC ENTERTAINMEN  AH9 GZ        11,057.5    (1,642.7)      173.8
AMC ENTERTAINMEN  AMC-RM RM     11,057.5    (1,642.7)      173.8
AMC ENTERTAINMEN  A2MC34 BZ     11,057.5    (1,642.7)      173.8
AMERICAN AIR-BDR  AALL34 BZ     66,442.0    (7,340.0)   (1,669.0)
AMERICAN AIRLINE  AAL11EUR EU   66,442.0    (7,340.0)   (1,669.0)
AMERICAN AIRLINE  AAL AV        66,442.0    (7,340.0)   (1,669.0)
AMERICAN AIRLINE  AAL TE        66,442.0    (7,340.0)   (1,669.0)
AMERICAN AIRLINE  A1G SW        66,442.0    (7,340.0)   (1,669.0)
AMERICAN AIRLINE  A1G GZ        66,442.0    (7,340.0)   (1,669.0)
AMERICAN AIRLINE  A1G QT        66,442.0    (7,340.0)   (1,669.0)
AMERICAN AIRLINE  AAL11EUR EZ   66,442.0    (7,340.0)   (1,669.0)
AMERICAN AIRLINE  AAL US        66,442.0    (7,340.0)   (1,669.0)
AMERICAN AIRLINE  A1G GR        66,442.0    (7,340.0)   (1,669.0)
AMERICAN AIRLINE  AAL* MM       66,442.0    (7,340.0)   (1,669.0)
AMERICAN AIRLINE  A1G TH        66,442.0    (7,340.0)   (1,669.0)
AMERICAN AIRLINE  AAL-RM RM     66,442.0    (7,340.0)   (1,669.0)
AMERICAN AIRLINE  AAL_KZ KZ     66,442.0    (7,340.0)   (1,669.0)
AMYRIS INC        3A01 GR          542.3       (53.3)     (182.0)
AMYRIS INC        3A01 TH          542.3       (53.3)     (182.0)
AMYRIS INC        AMRS US          542.3       (53.3)     (182.0)
AMYRIS INC        3A01 SW          542.3       (53.3)     (182.0)
AMYRIS INC        3A01 QT          542.3       (53.3)     (182.0)
AMYRIS INC        AMRSEUR EU       542.3       (53.3)     (182.0)
AMYRIS INC        AMRSEUR EZ       542.3       (53.3)     (182.0)
AMYRIS INC        3A01 GZ          542.3       (53.3)     (182.0)
AMYRIS INC        AMRS* MM         542.3       (53.3)     (182.0)
APELLIS PHARMACE  APLS US          525.7       (57.3)      381.2
APELLIS PHARMACE  1JK TH           525.7       (57.3)      381.2
APELLIS PHARMACE  1JK GR           525.7       (57.3)      381.2
APELLIS PHARMACE  APLSEUR EU       525.7       (57.3)      381.2
APOLLO ENDOSURGE  APEN US           71.1        (0.1)       39.0
APOLLO ENDOSURGE  APEN1EUR EU       71.1        (0.1)       39.0
APOLLO ENDOSURGE  HQ8F GR           71.1        (0.1)       39.0
APOLLO ENDOSURGE  HQ8F TH           71.1        (0.1)       39.0
ARCH BIOPARTNERS  ARCH CN            2.7        (4.8)       (1.4)
ARCHIMEDES TECH   ATSPU US         133.8       133.5         0.6
ARCHIMEDES- SUB   ATSPT US         133.8       133.5         0.6
ARTERIS INC       AIP US            40.6       (15.0)      (12.2)
ATHENA BITCOIN G  ABIT US            0.0        (1.6)       (1.6)
ATLAS TECHNICAL   ATCX US          420.1      (144.9)      103.2
AUSTERLITZ ACQ-A  AUS US           692.9       614.7        (5.4)
AUSTERLITZ ACQUI  AUS/U US         692.9       614.7        (5.4)
AUTOZONE INC      AZO US        14,460.9    (2,124.7)   (1,738.7)
AUTOZONE INC      AZ5 GR        14,460.9    (2,124.7)   (1,738.7)
AUTOZONE INC      AZ5 TH        14,460.9    (2,124.7)   (1,738.7)
AUTOZONE INC      AZOEUR EU     14,460.9    (2,124.7)   (1,738.7)
AUTOZONE INC      AZ5 QT        14,460.9    (2,124.7)   (1,738.7)
AUTOZONE INC      AZOEUR EZ     14,460.9    (2,124.7)   (1,738.7)
AUTOZONE INC      AZ5 GZ        14,460.9    (2,124.7)   (1,738.7)
AUTOZONE INC      AZO AV        14,460.9    (2,124.7)   (1,738.7)
AUTOZONE INC      AZ5 TE        14,460.9    (2,124.7)   (1,738.7)
AUTOZONE INC      AZO* MM       14,460.9    (2,124.7)   (1,738.7)
AUTOZONE INC      AZO-RM RM     14,460.9    (2,124.7)   (1,738.7)
AUTOZONE INC-BDR  AZOI34 BZ     14,460.9    (2,124.7)   (1,738.7)
AVID TECHNOLOGY   AVID US          248.9      (126.4)       (6.5)
AVID TECHNOLOGY   AVD GR           248.9      (126.4)       (6.5)
AVID TECHNOLOGY   AVD TH           248.9      (126.4)       (6.5)
AVID TECHNOLOGY   AVD GZ           248.9      (126.4)       (6.5)
AVIS BUD-CEDEAR   CAR AR        21,610.0      (198.0)     (231.0)
AVIS BUDGET GROU  CUCA GR       21,610.0      (198.0)     (231.0)
AVIS BUDGET GROU  CAR US        21,610.0      (198.0)     (231.0)
AVIS BUDGET GROU  CAR* MM       21,610.0      (198.0)     (231.0)
AVIS BUDGET GROU  CAR2EUR EU    21,610.0      (198.0)     (231.0)
AVIS BUDGET GROU  CUCA QT       21,610.0      (198.0)     (231.0)
AVIS BUDGET GROU  CAR2EUR EZ    21,610.0      (198.0)     (231.0)
AVIS BUDGET GROU  CUCA TH       21,610.0      (198.0)     (231.0)
AVIS BUDGET GROU  CUCA GZ       21,610.0      (198.0)     (231.0)
BACKBLAZE INC-A   BLZE US           60.4       (12.1)      (32.1)
BANYAN ACQUISITI  BYN/U US           0.4        (0.0)       (0.4)
BATH & BODY WORK  LTD0 GR        6,031.0    (1,675.0)    1,550.0
BATH & BODY WORK  BBWI US        6,031.0    (1,675.0)    1,550.0
BATH & BODY WORK  LTD0 TH        6,031.0    (1,675.0)    1,550.0
BATH & BODY WORK  BBWI* MM       6,031.0    (1,675.0)    1,550.0
BATH & BODY WORK  LTD0 QT        6,031.0    (1,675.0)    1,550.0
BATH & BODY WORK  LBEUR EU       6,031.0    (1,675.0)    1,550.0
BATH & BODY WORK  LBEUR EZ       6,031.0    (1,675.0)    1,550.0
BATH & BODY WORK  BBWI AV        6,031.0    (1,675.0)    1,550.0
BATH & BODY WORK  LTD0 GZ        6,031.0    (1,675.0)    1,550.0
BATH & BODY WORK  BBWI-RM RM     6,031.0    (1,675.0)    1,550.0
BAUSCH HEALTH CO  BHC US        29,252.0      (135.0)     (113.0)
BAUSCH HEALTH CO  BHC CN        29,252.0      (135.0)     (113.0)
BAUSCH HEALTH CO  BVF GR        29,252.0      (135.0)     (113.0)
BAUSCH HEALTH CO  BVF GZ        29,252.0      (135.0)     (113.0)
BAUSCH HEALTH CO  VRX1EUR EU    29,252.0      (135.0)     (113.0)
BAUSCH HEALTH CO  BVF QT        29,252.0      (135.0)     (113.0)
BAUSCH HEALTH CO  VRX SW        29,252.0      (135.0)     (113.0)
BAUSCH HEALTH CO  BHCN MM       29,252.0      (135.0)     (113.0)
BAUSCH HEALTH CO  VRX1EUR EZ    29,252.0      (135.0)     (113.0)
BAUSCH HEALTH CO  BVF TH        29,252.0      (135.0)     (113.0)
BELLRING BRAND-A  BRBR US          696.5       (65.5)      136.8
BELLRING BRAND-A  BR6 TH           696.5       (65.5)      136.8
BELLRING BRAND-A  BR6 GR           696.5       (65.5)      136.8
BELLRING BRAND-A  BRBR1EUR EU      696.5       (65.5)      136.8
BELLRING BRAND-A  BR6 GZ           696.5       (65.5)      136.8
BENEFITFOCUS INC  BNFTEUR EU       252.4        (2.0)       65.9
BENEFITFOCUS INC  BNFT US          252.4        (2.0)       65.9
BENEFITFOCUS INC  BTF GR           252.4        (2.0)       65.9
BIGBEAR.AI HOLDI  BBAI US          360.3       344.9        (1.1)
BIGBEAR.AI HOLDI  28K1 GR          360.3       344.9        (1.1)
BIGBEAR.AI HOLDI  GIG2EUR EU       360.3       344.9        (1.1)
BIOCRYST PHARM    BCRX US          265.8      (147.0)      119.1
BIOCRYST PHARM    BO1 GR           265.8      (147.0)      119.1
BIOCRYST PHARM    BO1 TH           265.8      (147.0)      119.1
BIOCRYST PHARM    BO1 SW           265.8      (147.0)      119.1
BIOCRYST PHARM    BCRXEUR EU       265.8      (147.0)      119.1
BIOCRYST PHARM    BO1 QT           265.8      (147.0)      119.1
BIOCRYST PHARM    BCRXEUR EZ       265.8      (147.0)      119.1
BIOCRYST PHARM    BCRX* MM         265.8      (147.0)      119.1
BIOHAVEN PHARMAC  BHVN US        1,131.2      (531.2)      482.1
BIOHAVEN PHARMAC  2VN GR         1,131.2      (531.2)      482.1
BIOHAVEN PHARMAC  BHVNEUR EU     1,131.2      (531.2)      482.1
BIOHAVEN PHARMAC  2VN TH         1,131.2      (531.2)      482.1
BLUE BIRD CORP    4RB GR           356.0       (32.7)       31.3
BLUE BIRD CORP    4RB GZ           356.0       (32.7)       31.3
BLUE BIRD CORP    BLBDEUR EU       356.0       (32.7)       31.3
BLUE BIRD CORP    BLBD US          356.0       (32.7)       31.3
BLUE BIRD CORP    4RB TH           356.0       (32.7)       31.3
BLUE BIRD CORP    4RB QT           356.0       (32.7)       31.3
BLUEACACIA LTD    BLEUU US         254.7        (7.8)       (7.8)
BLUEACACIA LTD-A  BLEU US          254.7        (7.8)       (7.8)
BOEING CO-BDR     BOEI34 BZ    138,552.0   (14,846.0)   26,674.0
BOEING CO-CED     BAD AR       138,552.0   (14,846.0)   26,674.0
BOEING CO-CED     BA AR        138,552.0   (14,846.0)   26,674.0
BOEING CO/THE     BOE LN       138,552.0   (14,846.0)   26,674.0
BOEING CO/THE     BCO TH       138,552.0   (14,846.0)   26,674.0
BOEING CO/THE     BA PE        138,552.0   (14,846.0)   26,674.0
BOEING CO/THE     BOEI BB      138,552.0   (14,846.0)   26,674.0
BOEING CO/THE     BA US        138,552.0   (14,846.0)   26,674.0
BOEING CO/THE     BA SW        138,552.0   (14,846.0)   26,674.0
BOEING CO/THE     BA* MM       138,552.0   (14,846.0)   26,674.0
BOEING CO/THE     BA TE        138,552.0   (14,846.0)   26,674.0
BOEING CO/THE     BCO GR       138,552.0   (14,846.0)   26,674.0
BOEING CO/THE     BAEUR EU     138,552.0   (14,846.0)   26,674.0
BOEING CO/THE     BA EU        138,552.0   (14,846.0)   26,674.0
BOEING CO/THE     BA-RM RM     138,552.0   (14,846.0)   26,674.0
BOEING CO/THE     BA AV        138,552.0   (14,846.0)   26,674.0
BOEING CO/THE     BAUSD SW     138,552.0   (14,846.0)   26,674.0
BOEING CO/THE     BCO GZ       138,552.0   (14,846.0)   26,674.0
BOEING CO/THE     BCOD PO      138,552.0   (14,846.0)   26,674.0
BOEING CO/THE     BCO QT       138,552.0   (14,846.0)   26,674.0
BOEING CO/THE     BAEUR EZ     138,552.0   (14,846.0)   26,674.0
BOEING CO/THE     BA EZ        138,552.0   (14,846.0)   26,674.0
BOEING CO/THE     BA CI        138,552.0   (14,846.0)   26,674.0
BOEING CO/THE     BACL CI      138,552.0   (14,846.0)   26,674.0
BOEING CO/THE     BA_KZ KZ     138,552.0   (14,846.0)   26,674.0
BOEING CO/THE TR  TCXBOE AU    138,552.0   (14,846.0)   26,674.0
BOMBARDIER INC-B  BBDBN MM      12,532.0    (3,211.0)    1,296.0
BRIDGEBIO PHARMA  BBIOEUR EU       781.5      (735.9)      543.9
BRIDGEBIO PHARMA  2CL GZ           781.5      (735.9)      543.9
BRIDGEBIO PHARMA  2CL TH           781.5      (735.9)      543.9
BRIDGEBIO PHARMA  BBIO US          781.5      (735.9)      543.9
BRIDGEBIO PHARMA  2CL GR           781.5      (735.9)      543.9
BRIDGEMARQ REAL   BRE CN            84.3       (55.8)        9.9
BRINKER INTL      EAT US         2,339.4      (325.5)     (329.9)
BRINKER INTL      BKJ GR         2,339.4      (325.5)     (329.9)
BRINKER INTL      BKJ TH         2,339.4      (325.5)     (329.9)
BRINKER INTL      EAT2EUR EU     2,339.4      (325.5)     (329.9)
BRINKER INTL      BKJ QT         2,339.4      (325.5)     (329.9)
BROOKFIELD INF-A  BIPC US        9,176.0    (1,148.0)   (2,097.0)
BROOKFIELD INF-A  BIPC CN        9,176.0    (1,148.0)   (2,097.0)
BRP INC/CA-SUB V  DOOEUR EU      4,572.6      (226.8)      252.5
BRP INC/CA-SUB V  B15A GZ        4,572.6      (226.8)      252.5
BRP INC/CA-SUB V  DOO CN         4,572.6      (226.8)      252.5
BRP INC/CA-SUB V  B15A GR        4,572.6      (226.8)      252.5
BRP INC/CA-SUB V  DOOO US        4,572.6      (226.8)      252.5
BRP INC/CA-SUB V  B15A TH        4,572.6      (226.8)      252.5
CACTUS ACQUISITI  CCTSU US           0.2        (0.3)       (0.3)
CACTUS ACQUISITI  CCTS US            0.2        (0.3)       (0.3)
CALUMET SPECIALT  CLMT US        1,833.9      (300.2)     (273.4)
CARBON STREAMING  OFSTF US           -          (0.5)       (0.5)
CARBON STREAMING  NETZ CN            -          (0.5)       (0.5)
CARBON STREAMING  M2Q GR             -          (0.5)       (0.5)
CARBON STREAMING  OFSTFEUR EU        -          (0.5)       (0.5)
CARBON STREAMING  M2Q GZ             -          (0.5)       (0.5)
CASPER SLEEP INC  CSPR US          220.0       (43.0)      (23.9)
CEDAR FAIR LP     FUN US         2,814.5      (682.6)      331.8
CENTRUS ENERGY-A  4CU TH           487.2      (229.1)       79.0
CENTRUS ENERGY-A  4CU GR           487.2      (229.1)       79.0
CENTRUS ENERGY-A  LEU US           487.2      (229.1)       79.0
CENTRUS ENERGY-A  LEUEUR EU        487.2      (229.1)       79.0
CENTRUS ENERGY-A  4CU GZ           487.2      (229.1)       79.0
CHOICE CONSOLIDA  CDXX-U/U CN      173.8        (3.3)        -
CHOICE CONSOLIDA  CDXXF US         173.8        (3.3)        -
CINEPLEX INC      CGX CN         2,108.8      (199.8)     (351.0)
CINEPLEX INC      CX0 GR         2,108.8      (199.8)     (351.0)
CINEPLEX INC      CPXGF US       2,108.8      (199.8)     (351.0)
CINEPLEX INC      CX0 TH         2,108.8      (199.8)     (351.0)
CINEPLEX INC      CGXEUR EU      2,108.8      (199.8)     (351.0)
CINEPLEX INC      CGXN MM        2,108.8      (199.8)     (351.0)
CINEPLEX INC      CX0 GZ         2,108.8      (199.8)     (351.0)
CLEARWATER AN-A   CWAN US          326.6       242.4       272.9
COEPTIS THERAPEU  COEP US            0.2        (0.6)       (0.6)
COGENT COMMUNICA  OGM1 GR        1,008.7      (356.8)      337.1
COGENT COMMUNICA  CCOI US        1,008.7      (356.8)      337.1
COGENT COMMUNICA  CCOIEUR EU     1,008.7      (356.8)      337.1
COGENT COMMUNICA  CCOI* MM       1,008.7      (356.8)      337.1
COMMUNITY HEALTH  CYH US        15,670.0    (1,000.0)    1,087.0
COMMUNITY HEALTH  CG5 GR        15,670.0    (1,000.0)    1,087.0
COMMUNITY HEALTH  CG5 QT        15,670.0    (1,000.0)    1,087.0
COMMUNITY HEALTH  CYH1EUR EU    15,670.0    (1,000.0)    1,087.0
COMMUNITY HEALTH  CG5 TH        15,670.0    (1,000.0)    1,087.0
COMMUNITY HEALTH  CG5 GZ        15,670.0    (1,000.0)    1,087.0
CORESITE REALTY   COR US         2,167.0        (9.8)        -
CORESITE REALTY   07H GR         2,167.0        (9.8)        -
CORESITE REALTY   07H TH         2,167.0        (9.8)        -
CORVUS GOLD INC   KOR US            12.8        (7.3)      (12.9)
CORVUS GOLD INC   KOR CN            12.8        (7.3)      (12.9)
COVEO SOLUTIONS   CVO CN           176.5      (981.8)       87.8
CPI CARD GROUP I  PMTS US          252.3      (122.5)       86.0
CRIXUS BH3 ACQ-A  BHAC US            0.3        (0.0)       (0.3)
CRIXUS BH3 ACQUI  BHACU US           0.3        (0.0)       (0.3)
D2L INC           DTOL CN          123.1      (201.4)     (224.6)
DECARBONIZATIO-A  DCRD US          321.4       (57.0)        0.9
DECARBONIZATION   DCRDU US         321.4       (57.0)        0.9
DEEP MEDICI-CL A  DMAQ US            0.4        (0.1)        0.4
DELEK LOGISTICS   DKL US           930.5      (104.8)      (61.5)
DENNY'S CORP      DENN US          411.0       (89.6)      (43.5)
DENNY'S CORP      DE8 GR           411.0       (89.6)      (43.5)
DENNY'S CORP      DENNEUR EU       411.0       (89.6)      (43.5)
DENNY'S CORP      DE8 TH           411.0       (89.6)      (43.5)
DENNY'S CORP      DE8 GZ           411.0       (89.6)      (43.5)
DIALOGUE HEALTH   CARE CN          142.0       126.1       112.3
DIEBOLD NIXDORF   DBD GR         3,586.9      (863.5)      361.6
DIEBOLD NIXDORF   DBD US         3,586.9      (863.5)      361.6
DIEBOLD NIXDORF   DBD SW         3,586.9      (863.5)      361.6
DIEBOLD NIXDORF   DBDEUR EU      3,586.9      (863.5)      361.6
DIEBOLD NIXDORF   DBD TH         3,586.9      (863.5)      361.6
DIEBOLD NIXDORF   DBD QT         3,586.9      (863.5)      361.6
DIEBOLD NIXDORF   DBDEUR EZ      3,586.9      (863.5)      361.6
DIEBOLD NIXDORF   DBD GZ         3,586.9      (863.5)      361.6
DIGITAL MEDIA-A   DMS US           267.9       (46.2)       19.5
DINE BRANDS GLOB  IHP TH         1,922.5      (254.3)      148.7
DINE BRANDS GLOB  DIN US         1,922.5      (254.3)      148.7
DINE BRANDS GLOB  IHP GR         1,922.5      (254.3)      148.7
DINE BRANDS GLOB  IHP GZ         1,922.5      (254.3)      148.7
DMY TECHNOLOGY G  DMYS US            0.5        (0.1)       (0.5)
DMY TECHNOLOGY G  DMYS/U US          0.5        (0.1)       (0.5)
DOMINO'S P - BDR  D2PZ34 BZ      1,764.4    (4,127.5)      429.6
DOMINO'S PIZZA    EZV GR         1,764.4    (4,127.5)      429.6
DOMINO'S PIZZA    DPZ US         1,764.4    (4,127.5)      429.6
DOMINO'S PIZZA    EZV TH         1,764.4    (4,127.5)      429.6
DOMINO'S PIZZA    DPZEUR EU      1,764.4    (4,127.5)      429.6
DOMINO'S PIZZA    EZV QT         1,764.4    (4,127.5)      429.6
DOMINO'S PIZZA    EZV GZ         1,764.4    (4,127.5)      429.6
DOMINO'S PIZZA    DPZEUR EZ      1,764.4    (4,127.5)      429.6
DOMINO'S PIZZA    DPZ AV         1,764.4    (4,127.5)      429.6
DOMINO'S PIZZA    DPZ* MM        1,764.4    (4,127.5)      429.6
DOMINO'S PIZZA    DPZ-RM RM      1,764.4    (4,127.5)      429.6
DOMO INC- CL B    DOMO US          211.1      (112.6)      (46.2)
DOMO INC- CL B    1ON GR           211.1      (112.6)      (46.2)
DOMO INC- CL B    1ON GZ           211.1      (112.6)      (46.2)
DOMO INC- CL B    DOMOEUR EU       211.1      (112.6)      (46.2)
DOMO INC- CL B    1ON TH           211.1      (112.6)      (46.2)
DROPBOX INC-A     DBX AV         3,339.1      (162.6)      881.2
DROPBOX INC-A     DBX US         3,339.1      (162.6)      881.2
DROPBOX INC-A     1Q5 GR         3,339.1      (162.6)      881.2
DROPBOX INC-A     1Q5 SW         3,339.1      (162.6)      881.2
DROPBOX INC-A     1Q5 TH         3,339.1      (162.6)      881.2
DROPBOX INC-A     1Q5 QT         3,339.1      (162.6)      881.2
DROPBOX INC-A     DBXEUR EU      3,339.1      (162.6)      881.2
DROPBOX INC-A     DBXEUR EZ      3,339.1      (162.6)      881.2
DROPBOX INC-A     DBX* MM        3,339.1      (162.6)      881.2
DROPBOX INC-A     1Q5 GZ         3,339.1      (162.6)      881.2
DROPBOX INC-A     DBX-RM RM      3,339.1      (162.6)      881.2
EAST RESOURCES A  ERESU US         345.3       (40.5)      (40.5)
EAST RESOURCES-A  ERES US          345.3       (40.5)      (40.5)
EFFECTOR THERAPE  EFTR US           59.9        (7.7)       12.6
EFFECTOR THERAPE  LWK1 TH           59.9        (7.7)       12.6
EFFECTOR THERAPE  EFTREUR EU        59.9        (7.7)       12.6
EFFECTOR THERAPE  LWK1 GR           59.9        (7.7)       12.6
ENFUSION INC - A  ENFN US           49.6       (59.8)       19.2
ESPERION THERAPE  0ET SW           225.3      (362.7)       92.2
ESPERION THERAPE  ESPREUR EU       225.3      (362.7)       92.2
ESPERION THERAPE  0ET TH           225.3      (362.7)       92.2
ESPERION THERAPE  0ET QT           225.3      (362.7)       92.2
ESPERION THERAPE  0ET GR           225.3      (362.7)       92.2
ESPERION THERAPE  ESPREUR EZ       225.3      (362.7)       92.2
ESPERION THERAPE  ESPR US          225.3      (362.7)       92.2
ESPERION THERAPE  0ET GZ           225.3      (362.7)       92.2
EXCELFIN ACQUI-A  XFIN US            0.4        (0.2)       (0.6)
EXCELFIN ACQUISI  XFINU US           0.4        (0.2)       (0.6)
F45 TRAINING HOL  FXLV US          166.6       110.9        59.9
F45 TRAINING HOL  4OP GR           166.6       110.9        59.9
F45 TRAINING HOL  FXLVEUR EU       166.6       110.9        59.9
F45 TRAINING HOL  4OP TH           166.6       110.9        59.9
F45 TRAINING HOL  4OP GZ           166.6       110.9        59.9
F45 TRAINING HOL  4OP QT           166.6       110.9        59.9
FAIR ISAAC CORP   FRI GR         1,463.3      (538.3)      140.2
FAIR ISAAC CORP   FICO US        1,463.3      (538.3)      140.2
FAIR ISAAC CORP   FRI QT         1,463.3      (538.3)      140.2
FAIR ISAAC CORP   FRI GZ         1,463.3      (538.3)      140.2
FAIR ISAAC CORP   FICOEUR EU     1,463.3      (538.3)      140.2
FAIR ISAAC CORP   FICO1* MM      1,463.3      (538.3)      140.2
FAIR ISAAC CORP   FICOEUR EZ     1,463.3      (538.3)      140.2
FARADAY FUTURE I  FFIE US          229.9        (9.4)       (2.4)
FERRELLGAS PAR-B  FGPRB US       1,776.6      (196.4)      262.4
FERRELLGAS-LP     FGPR US        1,776.6      (196.4)      262.4
FLUENCE ENERGY I  FLNC US          717.7       (56.2)     (110.0)
FOREST ROAD AC-A  FRXB US          351.3       (26.2)        0.9
FOREST ROAD ACQ   FRXB/U US        351.3       (26.2)        0.9
GAMES & ESPORTS   GEEXU US           0.6        (0.0)       (0.5)
GAMES & ESPORTS   GEEX US            0.6        (0.0)       (0.5)
GCM GROSVENOR-A   GCMG US          512.9      (110.2)      174.7
GLOBAL CLEAN ENE  GCEH US          352.9       (53.4)      (50.1)
GLOBAL SPAC -SUB  GLSPT US         169.8       (11.0)       (5.4)
GLOBAL SPAC PART  GLSPU US         169.8       (11.0)       (5.4)
GLOBAL TECHNOL-A  GTAC US            1.3        (0.1)       (0.6)
GLOBAL TECHNOLOG  GTACU US           1.3        (0.1)       (0.6)
GODADDY INC -BDR  G2DD34 BZ      7,298.0      (101.1)     (715.5)
GODADDY INC-A     38D GR         7,298.0      (101.1)     (715.5)
GODADDY INC-A     38D QT         7,298.0      (101.1)     (715.5)
GODADDY INC-A     38D TH         7,298.0      (101.1)     (715.5)
GODADDY INC-A     GDDY US        7,298.0      (101.1)     (715.5)
GODADDY INC-A     GDDY* MM       7,298.0      (101.1)     (715.5)
GODADDY INC-A     38D GZ         7,298.0      (101.1)     (715.5)
GOGO INC          GOGO US          443.2      (560.2)       20.1
GOGO INC          G0G TH           443.2      (560.2)       20.1
GOGO INC          GOGOEUR EU       443.2      (560.2)       20.1
GOGO INC          G0G QT           443.2      (560.2)       20.1
GOGO INC          G0G GR           443.2      (560.2)       20.1
GOGO INC          G0G GZ           443.2      (560.2)       20.1
GOGREEN INVESTME  GOGN/U US          0.3        (0.1)       (0.3)
GOGREEN INVESTME  GOGN US            0.3        (0.1)       (0.3)
GOLDEN NUGGET ON  GNOG US          289.0       (45.4)      106.9
GOLDEN NUGGET ON  LCA2EUR EU       289.0       (45.4)      106.9
GOLDEN NUGGET ON  5ZU TH           289.0       (45.4)      106.9
GOOSEHEAD INSU-A  2OX GR           247.1       (75.7)       16.8
GOOSEHEAD INSU-A  GSHDEUR EU       247.1       (75.7)       16.8
GOOSEHEAD INSU-A  GSHD US          247.1       (75.7)       16.8
GOOSEHEAD INSU-A  2OX TH           247.1       (75.7)       16.8
GOOSEHEAD INSU-A  2OX QT           247.1       (75.7)       16.8
GORES HOLD VII-A  GSEV US          551.9       515.7       (15.0)
GORES HOLDINGS V  GSEVU US         551.9       515.7       (15.0)
GORES TECH-B      GTPB US          461.7       425.9       (18.1)
GORES TECHNOLOGY  GTPBU US         461.7       425.9       (18.1)
GRAFTECH INTERNA  G6G GR         1,393.1      (110.7)      359.1
GRAFTECH INTERNA  G6G TH         1,393.1      (110.7)      359.1
GRAFTECH INTERNA  EAFEUR EU      1,393.1      (110.7)      359.1
GRAFTECH INTERNA  G6G QT         1,393.1      (110.7)      359.1
GRAFTECH INTERNA  EAF US         1,393.1      (110.7)      359.1
GRAFTECH INTERNA  EAFEUR EZ      1,393.1      (110.7)      359.1
GRAFTECH INTERNA  G6G GZ         1,393.1      (110.7)      359.1
GRAFTECH INTERNA  EAF* MM        1,393.1      (110.7)      359.1
GRAPHITE BIO INC  GRPH US          416.2       400.1       390.0
GREEN VISOR FI-A  GVCI US            0.7        (0.1)       (0.8)
GREEN VISOR FINA  GVCIU US           0.7        (0.1)       (0.8)
GREENSKY INC-A    GSKY US        1,405.0       (74.5)      668.4
GULFPORT ENERGY   GPOR US        2,088.2        49.0      (836.2)
GULFPORT ENERGY   G2U0 GR        2,088.2        49.0      (836.2)
HAGERTY INC-A     HGTY US          117.4       102.3         1.1
HERBALIFE NUTRIT  HLF US         2,853.0    (1,333.4)      488.4
HERBALIFE NUTRIT  HOO GR         2,853.0    (1,333.4)      488.4
HERBALIFE NUTRIT  HOO GZ         2,853.0    (1,333.4)      488.4
HERBALIFE NUTRIT  HOO TH         2,853.0    (1,333.4)      488.4
HERBALIFE NUTRIT  HLFEUR EU      2,853.0    (1,333.4)      488.4
HERBALIFE NUTRIT  HOO QT         2,853.0    (1,333.4)      488.4
HERBALIFE NUTRIT  HLFEUR EZ      2,853.0    (1,333.4)      488.4
HEWLETT-CEDEAR    HPQD AR       38,610.0    (1,650.0)   (6,926.0)
HEWLETT-CEDEAR    HPQC AR       38,610.0    (1,650.0)   (6,926.0)
HEWLETT-CEDEAR    HPQ AR        38,610.0    (1,650.0)   (6,926.0)
HILTON WORLD-BDR  H1LT34 BZ     15,314.0    (1,128.0)       72.0
HILTON WORLDWIDE  HLT* MM       15,314.0    (1,128.0)       72.0
HILTON WORLDWIDE  HLTEUR EU     15,314.0    (1,128.0)       72.0
HILTON WORLDWIDE  HI91 QT       15,314.0    (1,128.0)       72.0
HILTON WORLDWIDE  HLTEUR EZ     15,314.0    (1,128.0)       72.0
HILTON WORLDWIDE  HLTW AV       15,314.0    (1,128.0)       72.0
HILTON WORLDWIDE  HI91 TH       15,314.0    (1,128.0)       72.0
HILTON WORLDWIDE  HI91 GR       15,314.0    (1,128.0)       72.0
HILTON WORLDWIDE  HI91 TE       15,314.0    (1,128.0)       72.0
HILTON WORLDWIDE  HLT US        15,314.0    (1,128.0)       72.0
HILTON WORLDWIDE  HI91 GZ       15,314.0    (1,128.0)       72.0
HILTON WORLDWIDE  HLT-RM RM     15,314.0    (1,128.0)       72.0
HORIZON GLOBAL    HZN US           468.3       (25.9)      115.3
HORIZON GLOBAL    2H6 GR           468.3       (25.9)      115.3
HORIZON GLOBAL    HZN1EUR EU       468.3       (25.9)      115.3
HORIZON GLOBAL    2H6 GZ           468.3       (25.9)      115.3
HP COMPANY-BDR    HPQB34 BZ     38,610.0    (1,650.0)   (6,926.0)
HP INC            HPQ TE        38,610.0    (1,650.0)   (6,926.0)
HP INC            HPQ* MM       38,610.0    (1,650.0)   (6,926.0)
HP INC            HPQ US        38,610.0    (1,650.0)   (6,926.0)
HP INC            7HP TH        38,610.0    (1,650.0)   (6,926.0)
HP INC            7HP GR        38,610.0    (1,650.0)   (6,926.0)
HP INC            HPQUSD SW     38,610.0    (1,650.0)   (6,926.0)
HP INC            HPQEUR EU     38,610.0    (1,650.0)   (6,926.0)
HP INC            7HP GZ        38,610.0    (1,650.0)   (6,926.0)
HP INC            HPQ SW        38,610.0    (1,650.0)   (6,926.0)
HP INC            7HP QT        38,610.0    (1,650.0)   (6,926.0)
HP INC            HPQEUR EZ     38,610.0    (1,650.0)   (6,926.0)
HP INC            HPQ AV        38,610.0    (1,650.0)   (6,926.0)
HP INC            HPQ CI        38,610.0    (1,650.0)   (6,926.0)
HP INC            HPQ-RM RM     38,610.0    (1,650.0)   (6,926.0)
HPX CORP          HPX US           253.9       (21.3)        0.4
HPX CORP          HPX/U US         253.9       (21.3)        0.4
IMMUNITYBIO INC   IBRX US          214.4      (189.9)       29.0
IMMUNITYBIO INC   26CA GR          214.4      (189.9)       29.0
IMMUNITYBIO INC   NK1EUR EU        214.4      (189.9)       29.0
IMMUNITYBIO INC   26CA GZ          214.4      (189.9)       29.0
IMMUNITYBIO INC   NK1EUR EZ        214.4      (189.9)       29.0
IMMUNITYBIO INC   26CA TH          214.4      (189.9)       29.0
IMMUNITYBIO INC   26CA QT          214.4      (189.9)       29.0
INFINITE AC-CL A  NFNT US            0.4        (0.1)       (0.5)
INFINITE ACQUISI  NFNT/U US          0.4        (0.1)       (0.5)
INSEEGO CORP      INO TH           220.5       (15.3)       61.2
INSEEGO CORP      INO QT           220.5       (15.3)       61.2
INSEEGO CORP      INSG US          220.5       (15.3)       61.2
INSEEGO CORP      INO GR           220.5       (15.3)       61.2
INSEEGO CORP      INSGEUR EU       220.5       (15.3)       61.2
INSEEGO CORP      INSGEUR EZ       220.5       (15.3)       61.2
INSEEGO CORP      INO GZ           220.5       (15.3)       61.2
INSEEGO CORP      INSG-RM RM       220.5       (15.3)       61.2
INSPIRED ENTERTA  4U8 GR           303.8      (120.9)       14.7
INSPIRED ENTERTA  INSEEUR EU       303.8      (120.9)       14.7
INSPIRED ENTERTA  INSE US          303.8      (120.9)       14.7
INSTADOSE PHARMA  INSD US            -          (0.1)       (0.1)
INTERCEPT PHARMA  ICPT US          523.1      (156.0)      352.5
INTERCEPT PHARMA  I4P GR           523.1      (156.0)      352.5
INTERCEPT PHARMA  I4P TH           523.1      (156.0)      352.5
INTERCEPT PHARMA  ICPT* MM         523.1      (156.0)      352.5
INTERCEPT PHARMA  I4P GZ           523.1      (156.0)      352.5
JACK IN THE BOX   JBX GR         1,750.1      (817.9)     (160.1)
JACK IN THE BOX   JACK US        1,750.1      (817.9)     (160.1)
JACK IN THE BOX   JBX QT         1,750.1      (817.9)     (160.1)
JACK IN THE BOX   JBX GZ         1,750.1      (817.9)     (160.1)
JACK IN THE BOX   JACK1EUR EU    1,750.1      (817.9)     (160.1)
JACK IN THE BOX   JACK1EUR EZ    1,750.1      (817.9)     (160.1)
JUNIPER II COR-A  JUN US            12.5        (0.0)       (0.4)
JUNIPER II CORP   JUN/U US          12.5        (0.0)       (0.4)
KARYOPHARM THERA  25K TH           254.1      (126.0)      172.7
KARYOPHARM THERA  25K QT           254.1      (126.0)      172.7
KARYOPHARM THERA  KPTIEUR EU       254.1      (126.0)      172.7
KARYOPHARM THERA  25K GZ           254.1      (126.0)      172.7
KARYOPHARM THERA  25K GR           254.1      (126.0)      172.7
KARYOPHARM THERA  KPTI US          254.1      (126.0)      172.7
KL ACQUISI-CLS A  KLAQ US          288.6       267.7         0.7
KL ACQUISITION C  KLAQU US         288.6       267.7         0.7
KNIGHTSCOPE IN-A  KSCP US           17.5        (6.9)       (6.6)
KNOWBE4 INC-A     KNBE US          463.9       172.1       137.2
L BRANDS INC-BDR  B1BW34 BZ      6,031.0    (1,675.0)    1,550.0
LDH GROWTH C-A    LDHA US          232.6       216.7         2.1
LDH GROWTH CORP   LDHAU US         232.6       216.7         2.1
LENNOX INTL INC   LXI GR         2,123.5      (334.8)       84.5
LENNOX INTL INC   LII US         2,123.5      (334.8)       84.5
LENNOX INTL INC   LII* MM        2,123.5      (334.8)       84.5
LENNOX INTL INC   LXI TH         2,123.5      (334.8)       84.5
LENNOX INTL INC   LII1EUR EU     2,123.5      (334.8)       84.5
LESLIE'S INC      LESL US        1,043.8      (217.6)      292.0
LESLIE'S INC      LE3 GR         1,043.8      (217.6)      292.0
LESLIE'S INC      LESLEUR EU     1,043.8      (217.6)      292.0
LESLIE'S INC      LE3 TH         1,043.8      (217.6)      292.0
LESLIE'S INC      LE3 QT         1,043.8      (217.6)      292.0
LI-METAL CORP     LIM CN             0.0        (1.9)       (1.9)
LI-METAL CORP     5ZO GR             0.0        (1.9)       (1.9)
LI-METAL CORP     LIMEUR EU          0.0        (1.9)       (1.9)
LI-METAL CORP     5ZO TH             0.0        (1.9)       (1.9)
LI-METAL CORP     5ZO QT             0.0        (1.9)       (1.9)
LIFESPEAK INC     LSPK CN           83.9        54.0        67.5
LIFESPEAK INC     81F GR            83.9        54.0        67.5
LIFESPEAK INC     LSPKEUR EU        83.9        54.0        67.5
LION ELECTRIC CO  LEV US           551.0       332.8       386.7
LION ELECTRIC CO  LEV CN           551.0       332.8       386.7
LION ELECTRIC CO  70U TH           551.0       332.8       386.7
LION ELECTRIC CO  LEVEUR EU        551.0       332.8       386.7
LION ELECTRIC CO  70U GR           551.0       332.8       386.7
LION ELECTRIC CO  70U QT           551.0       332.8       386.7
LOWE'S COS INC    LOW US        49,400.0    (1,576.0)    4,015.0
LOWE'S COS INC    LWE GR        49,400.0    (1,576.0)    4,015.0
LOWE'S COS INC    LWE TH        49,400.0    (1,576.0)    4,015.0
LOWE'S COS INC    LOW* MM       49,400.0    (1,576.0)    4,015.0
LOWE'S COS INC    LWE GZ        49,400.0    (1,576.0)    4,015.0
LOWE'S COS INC    LWE QT        49,400.0    (1,576.0)    4,015.0
LOWE'S COS INC    LOWEUR EU     49,400.0    (1,576.0)    4,015.0
LOWE'S COS INC    LOWE AV       49,400.0    (1,576.0)    4,015.0
LOWE'S COS INC    LOWEUR EZ     49,400.0    (1,576.0)    4,015.0
LOWE'S COS INC    LWE TE        49,400.0    (1,576.0)    4,015.0
LOWE'S COS INC    LOW-RM RM     49,400.0    (1,576.0)    4,015.0
LOWE'S COS-BDR    LOWC34 BZ     49,400.0    (1,576.0)    4,015.0
MADISON SQUARE G  MS8 GR         1,327.9      (232.2)     (263.8)
MADISON SQUARE G  MSGS US        1,327.9      (232.2)     (263.8)
MADISON SQUARE G  MSG1EUR EU     1,327.9      (232.2)     (263.8)
MADISON SQUARE G  MS8 TH         1,327.9      (232.2)     (263.8)
MADISON SQUARE G  MS8 QT         1,327.9      (232.2)     (263.8)
MADISON SQUARE G  MS8 GZ         1,327.9      (232.2)     (263.8)
MAGNET FORENSICS  MAGT CN          148.9        86.7        82.3
MAGNET FORENSICS  91T GR           148.9        86.7        82.3
MAGNET FORENSICS  MAGTEUR EU       148.9        86.7        82.3
MAGNET FORENSICS  MAGTF US         148.9        86.7        82.3
MANNKIND CORP     MNKD US          238.2      (184.7)      109.2
MANNKIND CORP     NNFN TH          238.2      (184.7)      109.2
MANNKIND CORP     NNFN GR          238.2      (184.7)      109.2
MANNKIND CORP     MNKDEUR EU       238.2      (184.7)      109.2
MANNKIND CORP     NNFN QT          238.2      (184.7)      109.2
MANNKIND CORP     NNFN GZ          238.2      (184.7)      109.2
MARKETWISE INC    MKTW US          403.4      (441.9)     (198.5)
MASON INDUS-CL A  MIT US           502.3       (33.8)        1.7
MASON INDUSTRIAL  MIT/U US         502.3       (33.8)        1.7
MATCH GROUP -BDR  M1TC34 BZ      4,893.6       (59.5)      304.1
MATCH GROUP INC   MTCH US        4,893.6       (59.5)      304.1
MATCH GROUP INC   MTCH1* MM      4,893.6       (59.5)      304.1
MATCH GROUP INC   4MGN TH        4,893.6       (59.5)      304.1
MATCH GROUP INC   4MGN GR        4,893.6       (59.5)      304.1
MATCH GROUP INC   4MGN QT        4,893.6       (59.5)      304.1
MATCH GROUP INC   MTC2 AV        4,893.6       (59.5)      304.1
MATCH GROUP INC   4MGN GZ        4,893.6       (59.5)      304.1
MATCH GROUP INC   MTCH-RM RM     4,893.6       (59.5)      304.1
MBIA INC          MBJ TH         4,816.0      (157.0)        -
MBIA INC          MBI US         4,816.0      (157.0)        -
MBIA INC          MBJ GR         4,816.0      (157.0)        -
MBIA INC          MBI1EUR EU     4,816.0      (157.0)        -
MBIA INC          MBJ QT         4,816.0      (157.0)        -
MBIA INC          MBJ GZ         4,816.0      (157.0)        -
MCAFEE CORP - A   MCFE US        3,484.0    (1,765.0)     (398.0)
MCAFEE CORP - A   MC7 GR         3,484.0    (1,765.0)     (398.0)
MCAFEE CORP - A   MCFEEUR EU     3,484.0    (1,765.0)     (398.0)
MCAFEE CORP - A   MC7 TH         3,484.0    (1,765.0)     (398.0)
MCDONALD'S CORP   TCXMCD AU     53,606.4    (4,601.0)    3,128.5
MCDONALDS - BDR   MCDC34 BZ     53,606.4    (4,601.0)    3,128.5
MCDONALDS CORP    MDO TH        53,606.4    (4,601.0)    3,128.5
MCDONALDS CORP    MCD US        53,606.4    (4,601.0)    3,128.5
MCDONALDS CORP    MCD SW        53,606.4    (4,601.0)    3,128.5
MCDONALDS CORP    MDO GR        53,606.4    (4,601.0)    3,128.5
MCDONALDS CORP    MCD* MM       53,606.4    (4,601.0)    3,128.5
MCDONALDS CORP    MCD TE        53,606.4    (4,601.0)    3,128.5
MCDONALDS CORP    MCD AV        53,606.4    (4,601.0)    3,128.5
MCDONALDS CORP    MCDUSD SW     53,606.4    (4,601.0)    3,128.5
MCDONALDS CORP    MCDEUR EU     53,606.4    (4,601.0)    3,128.5
MCDONALDS CORP    MDO GZ        53,606.4    (4,601.0)    3,128.5
MCDONALDS CORP    MDO QT        53,606.4    (4,601.0)    3,128.5
MCDONALDS CORP    MCDEUR EZ     53,606.4    (4,601.0)    3,128.5
MCDONALDS CORP    0R16 LN       53,606.4    (4,601.0)    3,128.5
MCDONALDS CORP    MCD CI        53,606.4    (4,601.0)    3,128.5
MCDONALDS CORP    MCD-RM RM     53,606.4    (4,601.0)    3,128.5
MCDONALDS CORP    MCDCL CI      53,606.4    (4,601.0)    3,128.5
MCDONALDS-CEDEAR  MCDD AR       53,606.4    (4,601.0)    3,128.5
MCDONALDS-CEDEAR  MCD AR        53,606.4    (4,601.0)    3,128.5
MCDONALDS-CEDEAR  MCDC AR       53,606.4    (4,601.0)    3,128.5
MCKESSON CORP     MCK GR        63,601.0       (87.0)     (495.0)
MCKESSON CORP     MCK US        63,601.0       (87.0)     (495.0)
MCKESSON CORP     MCK* MM       63,601.0       (87.0)     (495.0)
MCKESSON CORP     MCK TH        63,601.0       (87.0)     (495.0)
MCKESSON CORP     MCK GZ        63,601.0       (87.0)     (495.0)
MCKESSON CORP     MCK1EUR EU    63,601.0       (87.0)     (495.0)
MCKESSON CORP     MCK QT        63,601.0       (87.0)     (495.0)
MCKESSON CORP     MCK1EUR EZ    63,601.0       (87.0)     (495.0)
MCKESSON CORP     MCK-RM RM     63,601.0       (87.0)     (495.0)
MCKESSON-BDR      M1CK34 BZ     63,601.0       (87.0)     (495.0)
MEDIAALPHA INC-A  MAX US           245.5       (72.9)       46.6
MELI KASZEK PI-A  MEKA US           10.7       (55.9)       (6.6)
MEWCOURT ACQUISI  NCACU US           0.2        (0.1)       (0.3)
MINORITY EQUAL-A  MEOA US          129.5       (18.8)        0.8
MINORITY EQUALIT  MEOAU US         129.5       (18.8)        0.8
MONEYGRAM INTERN  MGI US         4,483.9      (185.9)       18.3
MONEYGRAM INTERN  9M1N GR        4,483.9      (185.9)       18.3
MONEYGRAM INTERN  9M1N TH        4,483.9      (185.9)       18.3
MONEYGRAM INTERN  MGIEUR EU      4,483.9      (185.9)       18.3
MONEYGRAM INTERN  9M1N QT        4,483.9      (185.9)       18.3
MONEYGRAM INTERN  MGIEUR EZ      4,483.9      (185.9)       18.3
MOTOROLA SOL-BDR  M1SI34 BZ     11,422.0      (248.0)    1,306.0
MOTOROLA SOL-CED  MSI AR        11,422.0      (248.0)    1,306.0
MOTOROLA SOLUTIO  MTLA GR       11,422.0      (248.0)    1,306.0
MOTOROLA SOLUTIO  MOT TE        11,422.0      (248.0)    1,306.0
MOTOROLA SOLUTIO  MSI US        11,422.0      (248.0)    1,306.0
MOTOROLA SOLUTIO  MTLA TH       11,422.0      (248.0)    1,306.0
MOTOROLA SOLUTIO  MSI1EUR EU    11,422.0      (248.0)    1,306.0
MOTOROLA SOLUTIO  MTLA GZ       11,422.0      (248.0)    1,306.0
MOTOROLA SOLUTIO  MTLA QT       11,422.0      (248.0)    1,306.0
MOTOROLA SOLUTIO  MSI1EUR EZ    11,422.0      (248.0)    1,306.0
MOTOROLA SOLUTIO  MOSI AV       11,422.0      (248.0)    1,306.0
MOTOROLA SOLUTIO  MSI-RM RM     11,422.0      (248.0)    1,306.0
MSCI INC          MSCI US        5,142.7      (280.0)    1,261.0
MSCI INC          3HM GR         5,142.7      (280.0)    1,261.0
MSCI INC          3HM SW         5,142.7      (280.0)    1,261.0
MSCI INC          3HM QT         5,142.7      (280.0)    1,261.0
MSCI INC          3HM GZ         5,142.7      (280.0)    1,261.0
MSCI INC          MSCIEUR EZ     5,142.7      (280.0)    1,261.0
MSCI INC          MSCI* MM       5,142.7      (280.0)    1,261.0
MSCI INC          3HM TH         5,142.7      (280.0)    1,261.0
MSCI INC          MSCI AV        5,142.7      (280.0)    1,261.0
MSCI INC          MSCI-RM RM     5,142.7      (280.0)    1,261.0
MSCI INC-BDR      M1SC34 BZ      5,142.7      (280.0)    1,261.0
MUDRICK CAP ACQ   MUDSU US         321.3       (33.8)       (4.7)
MUDRICK CAPITA-A  MUDS US          321.3       (33.8)       (4.7)
NATHANS FAMOUS    NATH US          116.5       (56.0)       87.3
NATHANS FAMOUS    NFA GR           116.5       (56.0)       87.3
NATHANS FAMOUS    NATHEUR EU       116.5       (56.0)       87.3
NEIGHBOURLY PHAR  NBLY CN          514.2       318.1        84.8
NEW ENG RLTY-LP   NEN US           288.9       (44.8)        -
NEWCOURT ACQ-A    NCAC US            0.2        (0.1)       (0.3)
NOBLE CORP        NE US          2,094.8     1,366.7       179.4
NOBLE CORP        85V0 GR        2,094.8     1,366.7       179.4
NOBLE CORP        85V0 QT        2,094.8     1,366.7       179.4
NOBLE CORP        NE1EUR EZ      2,094.8     1,366.7       179.4
NOBLE CORP        NE1EUR EU      2,094.8     1,366.7       179.4
NOBLE ROCK ACQ-A  NRAC US          243.1       224.7         1.3
NOBLE ROCK ACQUI  NRACU US         243.1       224.7         1.3
NORTHERN OIL AND  NOG US         1,244.1      (157.7)     (187.6)
NORTHERN OIL AND  4LT1 GR        1,244.1      (157.7)     (187.6)
NORTHERN OIL AND  NOG1EUR EU     1,244.1      (157.7)     (187.6)
NORTHERN OIL AND  4LT1 TH        1,244.1      (157.7)     (187.6)
NORTHERN OIL AND  4LT1 GZ        1,244.1      (157.7)     (187.6)
NORTONLIFEL- BDR  S1YM34 BZ      6,733.0      (232.0)     (864.0)
NORTONLIFELOCK I  NLOK US        6,733.0      (232.0)     (864.0)
NORTONLIFELOCK I  SYM TH         6,733.0      (232.0)     (864.0)
NORTONLIFELOCK I  SYM GR         6,733.0      (232.0)     (864.0)
NORTONLIFELOCK I  SYMC TE        6,733.0      (232.0)     (864.0)
NORTONLIFELOCK I  SYMC AV        6,733.0      (232.0)     (864.0)
NORTONLIFELOCK I  NLOK* MM       6,733.0      (232.0)     (864.0)
NORTONLIFELOCK I  SYMCEUR EU     6,733.0      (232.0)     (864.0)
NORTONLIFELOCK I  SYM GZ         6,733.0      (232.0)     (864.0)
NORTONLIFELOCK I  SYM QT         6,733.0      (232.0)     (864.0)
NORTONLIFELOCK I  SYMCEUR EZ     6,733.0      (232.0)     (864.0)
NORTONLIFELOCK I  NLOK-RM RM     6,733.0      (232.0)     (864.0)
NUTANIX INC - A   0NU GZ         2,254.6      (698.7)      647.6
NUTANIX INC - A   0NU GR         2,254.6      (698.7)      647.6
NUTANIX INC - A   NTNXEUR EU     2,254.6      (698.7)      647.6
NUTANIX INC - A   0NU TH         2,254.6      (698.7)      647.6
NUTANIX INC - A   0NU QT         2,254.6      (698.7)      647.6
NUTANIX INC - A   NTNX US        2,254.6      (698.7)      647.6
NUTANIX INC - A   NTNXEUR EZ     2,254.6      (698.7)      647.6
NUTANIX INC - A   NTNX-RM RM     2,254.6      (698.7)      647.6
O'REILLY AUT-BDR  ORLY34 BZ     11,789.4      (140.9)   (1,427.5)
O'REILLY AUTOMOT  OM6 TH        11,789.4      (140.9)   (1,427.5)
O'REILLY AUTOMOT  OM6 GR        11,789.4      (140.9)   (1,427.5)
O'REILLY AUTOMOT  ORLY US       11,789.4      (140.9)   (1,427.5)
O'REILLY AUTOMOT  ORLY AV       11,789.4      (140.9)   (1,427.5)
O'REILLY AUTOMOT  ORLYEUR EU    11,789.4      (140.9)   (1,427.5)
O'REILLY AUTOMOT  OM6 GZ        11,789.4      (140.9)   (1,427.5)
O'REILLY AUTOMOT  ORLY* MM      11,789.4      (140.9)   (1,427.5)
O'REILLY AUTOMOT  OM6 QT        11,789.4      (140.9)   (1,427.5)
O'REILLY AUTOMOT  ORLYEUR EZ    11,789.4      (140.9)   (1,427.5)
O'REILLY AUTOMOT  ORLY-RM RM    11,789.4      (140.9)   (1,427.5)
OMEROS CORP       OMER US          123.4      (262.7)       48.5
OMEROS CORP       3O8 GR           123.4      (262.7)       48.5
OMEROS CORP       3O8 TH           123.4      (262.7)       48.5
OMEROS CORP       OMEREUR EU       123.4      (262.7)       48.5
OMEROS CORP       3O8 QT           123.4      (262.7)       48.5
OMEROS CORP       3O8 GZ           123.4      (262.7)       48.5
OPTIVA INC        OPT CN            95.5       (34.3)       27.5
OPY ACQUISIT-A    OHAA US            0.2        (0.0)       (0.2)
OPY ACQUISITION   OHAAU US           0.2        (0.0)       (0.2)
ORACLE BDR        ORCL34 BZ    106,897.0    (9,658.0)   12,197.0
ORACLE CO-CEDEAR  ORCLC AR     106,897.0    (9,658.0)   12,197.0
ORACLE CO-CEDEAR  ORCL AR      106,897.0    (9,658.0)   12,197.0
ORACLE CO-CEDEAR  ORCLD AR     106,897.0    (9,658.0)   12,197.0
ORACLE CORP       ORCL US      106,897.0    (9,658.0)   12,197.0
ORACLE CORP       ORC GR       106,897.0    (9,658.0)   12,197.0
ORACLE CORP       ORC TH       106,897.0    (9,658.0)   12,197.0
ORACLE CORP       ORCL TE      106,897.0    (9,658.0)   12,197.0
ORACLE CORP       ORCL* MM     106,897.0    (9,658.0)   12,197.0
ORACLE CORP       0R1Z LN      106,897.0    (9,658.0)   12,197.0
ORACLE CORP       ORCL AV      106,897.0    (9,658.0)   12,197.0
ORACLE CORP       ORCLUSD SW   106,897.0    (9,658.0)   12,197.0
ORACLE CORP       ORC GZ       106,897.0    (9,658.0)   12,197.0
ORACLE CORP       ORCL SW      106,897.0    (9,658.0)   12,197.0
ORACLE CORP       ORCLEUR EU   106,897.0    (9,658.0)   12,197.0
ORACLE CORP       ORC QT       106,897.0    (9,658.0)   12,197.0
ORACLE CORP       ORCLEUR EZ   106,897.0    (9,658.0)   12,197.0
ORACLE CORP       ORCL CI      106,897.0    (9,658.0)   12,197.0
ORACLE CORP       ORCLCL CI    106,897.0    (9,658.0)   12,197.0
ORACLE CORP       ORCL-RM RM   106,897.0    (9,658.0)   12,197.0
ORGANON & CO      OGN US        11,335.0    (1,618.0)    1,200.0
ORGANON & CO      7XP TH        11,335.0    (1,618.0)    1,200.0
ORGANON & CO      OGN-WEUR EU   11,335.0    (1,618.0)    1,200.0
ORGANON & CO      7XP GR        11,335.0    (1,618.0)    1,200.0
ORGANON & CO      OGN* MM       11,335.0    (1,618.0)    1,200.0
ORGANON & CO      7XP GZ        11,335.0    (1,618.0)    1,200.0
ORGANON & CO      7XP QT        11,335.0    (1,618.0)    1,200.0
ORGANON & CO      OGN-RM RM     11,335.0    (1,618.0)    1,200.0
OTIS WORLDWI      OTIS US       10,472.0    (3,233.0)       12.0
OTIS WORLDWI      4PG GR        10,472.0    (3,233.0)       12.0
OTIS WORLDWI      4PG GZ        10,472.0    (3,233.0)       12.0
OTIS WORLDWI      OTISEUR EU    10,472.0    (3,233.0)       12.0
OTIS WORLDWI      OTISEUR EZ    10,472.0    (3,233.0)       12.0
OTIS WORLDWI      OTIS* MM      10,472.0    (3,233.0)       12.0
OTIS WORLDWI      4PG TH        10,472.0    (3,233.0)       12.0
OTIS WORLDWI      4PG QT        10,472.0    (3,233.0)       12.0
OTIS WORLDWI      OTIS AV       10,472.0    (3,233.0)       12.0
OTIS WORLDWI      OTIS-RM RM    10,472.0    (3,233.0)       12.0
OTIS WORLDWI-BDR  O1TI34 BZ     10,472.0    (3,233.0)       12.0
PANAMERA HOLDING  PHCI US            0.0        (0.1)       (0.1)
PAPA JOHN'S INTL  PP1 GR           890.0      (129.5)      (46.4)
PAPA JOHN'S INTL  PZZA US          890.0      (129.5)      (46.4)
PAPA JOHN'S INTL  PZZAEUR EU       890.0      (129.5)      (46.4)
PAPA JOHN'S INTL  PP1 GZ           890.0      (129.5)      (46.4)
PAPA JOHN'S INTL  PP1 TH           890.0      (129.5)      (46.4)
PAPA JOHN'S INTL  PP1 QT           890.0      (129.5)      (46.4)
PAPA JOHN'S INTL  PZZAEUR EZ       890.0      (129.5)      (46.4)
PARATEK PHARMACE  PRTK US          182.3      (105.0)      123.9
PARATEK PHARMACE  N4CN GR          182.3      (105.0)      123.9
PARATEK PHARMACE  N4CN TH          182.3      (105.0)      123.9
PARATEK PHARMACE  N4CN GZ          182.3      (105.0)      123.9
PEPPERLIME HEA-A  PEPL US            4.8        (0.0)       (0.6)
PEPPERLIME HEALT  PEPLU US           4.8        (0.0)       (0.6)
PET VALU HOLDING  PET CN           542.1      (152.2)       19.5
PHILIP MORRI-BDR  PHMO34 BZ     41,589.0    (8,632.0)      (31.0)
PHILIP MORRIS IN  4I1 GR        41,589.0    (8,632.0)      (31.0)
PHILIP MORRIS IN  PM US         41,589.0    (8,632.0)      (31.0)
PHILIP MORRIS IN  PM1CHF EU     41,589.0    (8,632.0)      (31.0)
PHILIP MORRIS IN  PM1 TE        41,589.0    (8,632.0)      (31.0)
PHILIP MORRIS IN  4I1 TH        41,589.0    (8,632.0)      (31.0)
PHILIP MORRIS IN  PM1EUR EU     41,589.0    (8,632.0)      (31.0)
PHILIP MORRIS IN  PMI SW        41,589.0    (8,632.0)      (31.0)
PHILIP MORRIS IN  PMOR AV       41,589.0    (8,632.0)      (31.0)
PHILIP MORRIS IN  0M8V LN       41,589.0    (8,632.0)      (31.0)
PHILIP MORRIS IN  4I1 GZ        41,589.0    (8,632.0)      (31.0)
PHILIP MORRIS IN  4I1 QT        41,589.0    (8,632.0)      (31.0)
PHILIP MORRIS IN  PM1EUR EZ     41,589.0    (8,632.0)      (31.0)
PHILIP MORRIS IN  PM1CHF EZ     41,589.0    (8,632.0)      (31.0)
PHILIP MORRIS IN  PM* MM        41,589.0    (8,632.0)      (31.0)
PHILIP MORRIS IN  PMIZ EB       41,589.0    (8,632.0)      (31.0)
PHILIP MORRIS IN  PMIZ IX       41,589.0    (8,632.0)      (31.0)
PHILIP MORRIS IN  PMIZ TQ       41,589.0    (8,632.0)      (31.0)
PHILIP MORRIS IN  PM-RM RM      41,589.0    (8,632.0)      (31.0)
PLANET FITNESS I  P2LN34 BZ      1,949.7      (658.4)      468.9
PLANET FITNESS-A  PLNT1EUR EU    1,949.7      (658.4)      468.9
PLANET FITNESS-A  3PL QT         1,949.7      (658.4)      468.9
PLANET FITNESS-A  PLNT US        1,949.7      (658.4)      468.9
PLANET FITNESS-A  3PL TH         1,949.7      (658.4)      468.9
PLANET FITNESS-A  3PL GR         1,949.7      (658.4)      468.9
PLANET FITNESS-A  PLNT1EUR EZ    1,949.7      (658.4)      468.9
PLANET FITNESS-A  3PL GZ         1,949.7      (658.4)      468.9
PROJECT ENERGY R  PEGRU US           0.7        (0.0)       (0.7)
PROJECT ENERGY R  PEGR US            0.7        (0.0)       (0.7)
QUANTUM CORP      QMCO US          198.5      (116.0)       (2.3)
QUANTUM CORP      QTM1EUR EU       198.5      (116.0)       (2.3)
QUANTUM CORP      QNT2 GR          198.5      (116.0)       (2.3)
QUANTUM CORP      QNT2 TH          198.5      (116.0)       (2.3)
QUANTUM CORP      QNT2 GZ          198.5      (116.0)       (2.3)
RADIUS HEALTH IN  RDUS US          186.2      (242.5)       87.4
RADIUS HEALTH IN  1R8 TH           186.2      (242.5)       87.4
RADIUS HEALTH IN  RDUSEUR EU       186.2      (242.5)       87.4
RADIUS HEALTH IN  1R8 QT           186.2      (242.5)       87.4
RADIUS HEALTH IN  1R8 GR           186.2      (242.5)       87.4
RAPID7 INC        R7D SW         1,260.9      (105.0)       17.4
RAPID7 INC        RPDEUR EU      1,260.9      (105.0)       17.4
RAPID7 INC        RPD US         1,260.9      (105.0)       17.4
RAPID7 INC        R7D GR         1,260.9      (105.0)       17.4
RAPID7 INC        R7D TH         1,260.9      (105.0)       17.4
RAPID7 INC        RPD* MM        1,260.9      (105.0)       17.4
RAPID7 INC        R7D GZ         1,260.9      (105.0)       17.4
RAPID7 INC        R7D QT         1,260.9      (105.0)       17.4
RCF ACQUISIT-A    RCFA US            0.4        (0.0)       (0.4)
RCF ACQUISITION   RCFA/U US          0.4        (0.0)       (0.4)
REAL GOOD FOOD C  RGF US            43.8       (52.3)      (40.0)
RENT THE RUNWA-A  RENT US          478.4       104.9       220.3
REVLON INC-A      RVL1 GR        2,448.2    (2,066.3)      248.3
REVLON INC-A      RVL1 TH        2,448.2    (2,066.3)      248.3
REVLON INC-A      REVEUR EU      2,448.2    (2,066.3)      248.3
REVLON INC-A      REV US         2,448.2    (2,066.3)      248.3
REVLON INC-A      REV* MM        2,448.2    (2,066.3)      248.3
RIMINI STREET IN  RMNI US          256.7      (160.2)      (64.2)
RIMINI STREET IN  0QH GR           256.7      (160.2)      (64.2)
RIMINI STREET IN  RMNIEUR EU       256.7      (160.2)      (64.2)
RIMINI STREET IN  0QH QT           256.7      (160.2)      (64.2)
ROSE HILL ACQU-A  ROSE US            0.4        (0.0)       (0.4)
ROSE HILL ACQUIS  ROSEU US           0.4        (0.0)       (0.4)
RR DONNELLEY & S  DLLN TH        3,093.4      (223.6)      502.9
RR DONNELLEY & S  RRD US         3,093.4      (223.6)      502.9
RR DONNELLEY & S  DLLN GR        3,093.4      (223.6)      502.9
RR DONNELLEY & S  RRDEUR EU      3,093.4      (223.6)      502.9
RR DONNELLEY & S  DLLN GZ        3,093.4      (223.6)      502.9
RYMAN HOSPITALIT  4RH GR         3,537.8       (27.1)       (6.8)
RYMAN HOSPITALIT  RHP US         3,537.8       (27.1)       (6.8)
RYMAN HOSPITALIT  RHPEUR EU      3,537.8       (27.1)       (6.8)
RYMAN HOSPITALIT  4RH TH         3,537.8       (27.1)       (6.8)
RYMAN HOSPITALIT  4RH QT         3,537.8       (27.1)       (6.8)
SABRE CORP        19S QT         5,442.9      (355.1)      830.9
SABRE CORP        SABREUR EU     5,442.9      (355.1)      830.9
SABRE CORP        SABR US        5,442.9      (355.1)      830.9
SABRE CORP        19S GR         5,442.9      (355.1)      830.9
SABRE CORP        19S TH         5,442.9      (355.1)      830.9
SABRE CORP        SABREUR EZ     5,442.9      (355.1)      830.9
SABRE CORP        19S GZ         5,442.9      (355.1)      830.9
SBA COMM CORP     4SB GR         9,668.1    (4,943.1)     (188.2)
SBA COMM CORP     SBAC US        9,668.1    (4,943.1)     (188.2)
SBA COMM CORP     4SB GZ         9,668.1    (4,943.1)     (188.2)
SBA COMM CORP     SBACEUR EU     9,668.1    (4,943.1)     (188.2)
SBA COMM CORP     4SB QT         9,668.1    (4,943.1)     (188.2)
SBA COMM CORP     SBACEUR EZ     9,668.1    (4,943.1)     (188.2)
SBA COMM CORP     SBAC* MM       9,668.1    (4,943.1)     (188.2)
SBA COMM CORP     4SB TH         9,668.1    (4,943.1)     (188.2)
SBA COMMUN - BDR  S1BA34 BZ      9,668.1    (4,943.1)     (188.2)
SCIENTIFIC GAMES  TJW TH         7,850.0    (2,191.0)    1,077.0
SCIENTIFIC GAMES  TJW GZ         7,850.0    (2,191.0)    1,077.0
SCIENTIFIC GAMES  SGMS US        7,850.0    (2,191.0)    1,077.0
SCIENTIFIC GAMES  TJW GR         7,850.0    (2,191.0)    1,077.0
SCIENTIFIC GAMES  TJW QT         7,850.0    (2,191.0)    1,077.0
SCIENTIFIC GAMES  SGMS1EUR EU    7,850.0    (2,191.0)    1,077.0
SCULPTOR ACQUISI  SCUA/U US          0.4        (0.0)       (0.4)
SHARECARE INC     SHCR US          783.7       608.5       336.5
SHELL MIDSTREAM   SHLX US        2,329.0      (469.0)      352.0
SHOALS TECHNOL-A  SHLS US          382.8       (11.1)       73.1
SIDUS SPACE INC   SIDU US            3.8        (1.6)        0.6
SINCLAIR BROAD-A  SBGI US       12,845.0    (1,366.0)    1,652.0
SINCLAIR BROAD-A  SBTA GR       12,845.0    (1,366.0)    1,652.0
SINCLAIR BROAD-A  SBGIEUR EU    12,845.0    (1,366.0)    1,652.0
SINCLAIR BROAD-A  SBTA GZ       12,845.0    (1,366.0)    1,652.0
SINCLAIR BROAD-A  SBTA TH       12,845.0    (1,366.0)    1,652.0
SINCLAIR BROAD-A  SBTA QT       12,845.0    (1,366.0)    1,652.0
SIRIUS XM HO-BDR  SRXM34 BZ     10,094.0    (2,555.0)   (1,796.0)
SIRIUS XM HOLDIN  SIRI US       10,094.0    (2,555.0)   (1,796.0)
SIRIUS XM HOLDIN  RDO GR        10,094.0    (2,555.0)   (1,796.0)
SIRIUS XM HOLDIN  RDO TH        10,094.0    (2,555.0)   (1,796.0)
SIRIUS XM HOLDIN  SIRI AV       10,094.0    (2,555.0)   (1,796.0)
SIRIUS XM HOLDIN  SIRIEUR EU    10,094.0    (2,555.0)   (1,796.0)
SIRIUS XM HOLDIN  RDO GZ        10,094.0    (2,555.0)   (1,796.0)
SIRIUS XM HOLDIN  RDO QT        10,094.0    (2,555.0)   (1,796.0)
SIRIUS XM HOLDIN  SIRIEUR EZ    10,094.0    (2,555.0)   (1,796.0)
SIRNAOMICS LTD    2257 HK          110.2       (94.2)       11.0
SIX FLAGS ENTERT  6FE GR         3,054.9      (452.1)       99.8
SIX FLAGS ENTERT  SIX US         3,054.9      (452.1)       99.8
SIX FLAGS ENTERT  SIXEUR EU      3,054.9      (452.1)       99.8
SIX FLAGS ENTERT  6FE QT         3,054.9      (452.1)       99.8
SIX FLAGS ENTERT  6FE TH         3,054.9      (452.1)       99.8
SKYWATER TECHNOL  SKYT US          271.7        85.1        23.1
SLEEP NUMBER COR  SL2 GR           883.6      (440.1)     (695.6)
SLEEP NUMBER COR  SNBR US          883.6      (440.1)     (695.6)
SLEEP NUMBER COR  SNBREUR EU       883.6      (440.1)     (695.6)
SLEEP NUMBER COR  SL2 TH           883.6      (440.1)     (695.6)
SLEEP NUMBER COR  SL2 QT           883.6      (440.1)     (695.6)
SLEEP NUMBER COR  SL2 GZ           883.6      (440.1)     (695.6)
SMILEDIRECTCLUB   SDC* MM          886.1       (45.7)      387.3
SOFTCHOICE CORP   SFTC CN          513.3        45.8       (36.6)
SOFTCHOICE CORP   90Q GR           513.3        45.8       (36.6)
SOFTCHOICE CORP   SFTCEUR EU       513.3        45.8       (36.6)
SOFTCHOICE CORP   90Q GZ           513.3        45.8       (36.6)
SONIDA SENIOR LI  SNDA US          674.2      (153.6)     (186.5)
SONIDA SENIOR LI  13C0 GR          674.2      (153.6)     (186.5)
SONIDA SENIOR LI  CSU2EUR EU       674.2      (153.6)     (186.5)
SONIDA SENIOR LI  13C0 GZ          674.2      (153.6)     (186.5)
SOUTHWESTRN ENGY  SW5 TH         9,241.0      (286.0)   (3,260.0)
SOUTHWESTRN ENGY  SW5 GR         9,241.0      (286.0)   (3,260.0)
SOUTHWESTRN ENGY  SWN US         9,241.0      (286.0)   (3,260.0)
SOUTHWESTRN ENGY  SW5 QT         9,241.0      (286.0)   (3,260.0)
SOUTHWESTRN ENGY  SWN1EUR EU     9,241.0      (286.0)   (3,260.0)
SOUTHWESTRN ENGY  SWN1EUR EZ     9,241.0      (286.0)   (3,260.0)
SOUTHWESTRN ENGY  SW5 GZ         9,241.0      (286.0)   (3,260.0)
SOUTHWESTRN ENGY  SWN-RM RM      9,241.0      (286.0)   (3,260.0)
SPRAGUE RESOURCE  SRLP US        1,231.6      (101.9)     (139.0)
SQUARESPACE -BDR  S2QS34 BZ        905.8       (15.9)      (41.3)
SQUARESPACE IN-A  SQSP US          905.8       (15.9)      (41.3)
SQUARESPACE IN-A  8DT GR           905.8       (15.9)      (41.3)
SQUARESPACE IN-A  8DT GZ           905.8       (15.9)      (41.3)
SQUARESPACE IN-A  SQSPEUR EU       905.8       (15.9)      (41.3)
SQUARESPACE IN-A  8DT TH           905.8       (15.9)      (41.3)
SQUARESPACE IN-A  8DT QT           905.8       (15.9)      (41.3)
STARBUCKS CORP    SRB GR        31,392.6    (5,314.5)    1,605.0
STARBUCKS CORP    SRB TH        31,392.6    (5,314.5)    1,605.0
STARBUCKS CORP    SBUX* MM      31,392.6    (5,314.5)    1,605.0
STARBUCKS CORP    SBUX US       31,392.6    (5,314.5)    1,605.0
STARBUCKS CORP    SBUX AV       31,392.6    (5,314.5)    1,605.0
STARBUCKS CORP    SBUX TE       31,392.6    (5,314.5)    1,605.0
STARBUCKS CORP    SBUXEUR EU    31,392.6    (5,314.5)    1,605.0
STARBUCKS CORP    SBUX IM       31,392.6    (5,314.5)    1,605.0
STARBUCKS CORP    SBUXUSD SW    31,392.6    (5,314.5)    1,605.0
STARBUCKS CORP    SRB GZ        31,392.6    (5,314.5)    1,605.0
STARBUCKS CORP    SBUX PE       31,392.6    (5,314.5)    1,605.0
STARBUCKS CORP    SBUX SW       31,392.6    (5,314.5)    1,605.0
STARBUCKS CORP    SRB QT        31,392.6    (5,314.5)    1,605.0
STARBUCKS CORP    SBUXEUR EZ    31,392.6    (5,314.5)    1,605.0
STARBUCKS CORP    0QZH LI       31,392.6    (5,314.5)    1,605.0
STARBUCKS CORP    SBUX CI       31,392.6    (5,314.5)    1,605.0
STARBUCKS CORP    SBUX-RM RM    31,392.6    (5,314.5)    1,605.0
STARBUCKS CORP    SBUXCL CI     31,392.6    (5,314.5)    1,605.0
STARBUCKS CORP    SBUX_KZ KZ    31,392.6    (5,314.5)    1,605.0
STARBUCKS-BDR     SBUB34 BZ     31,392.6    (5,314.5)    1,605.0
STARBUCKS-CEDEAR  SBUXD AR      31,392.6    (5,314.5)    1,605.0
STARBUCKS-CEDEAR  SBUX AR       31,392.6    (5,314.5)    1,605.0
TAILWIND INTERNA  TWNI/U US        347.0       (22.0)        1.1
TAILWIND INTERNA  TWNI US          347.0       (22.0)        1.1
TALON 1 ACQUIS-A  TOAC US            0.4        (0.0)       (0.4)
TALON 1 ACQUISIT  TOACU US           0.4        (0.0)       (0.4)
TASTEMAKER ACQ-A  TMKR US          279.5       254.3         0.4
TASTEMAKER ACQUI  TMKRU US         279.5       254.3         0.4
THUNDER BRIDGE C  TBCPU US         414.9       394.0        (5.6)
THUNDER BRIDGE-A  TBCP US          414.9       394.0        (5.6)
TKB CRITICAL T-A  USCT US            0.5        (0.0)       (0.5)
TKB CRITICAL TEC  USCTU US           0.5        (0.0)       (0.5)
TORRID HOLDINGS   CURV US          636.3      (214.6)      (31.5)
TPG INC           TPG US             0.0        (0.0)        0.0
TPG INC           B81 GR             0.0        (0.0)        0.0
TPG INC           TPG1EUR EU         0.0        (0.0)        0.0
TRANSAT A.T.      TRZ CN         1,897.7      (315.1)       89.7
TRANSDIGM - BDR   T1DG34 BZ     19,315.0    (2,910.0)    5,367.0
TRANSDIGM GROUP   TDG US        19,315.0    (2,910.0)    5,367.0
TRANSDIGM GROUP   T7D GR        19,315.0    (2,910.0)    5,367.0
TRANSDIGM GROUP   TDG* MM       19,315.0    (2,910.0)    5,367.0
TRANSDIGM GROUP   T7D TH        19,315.0    (2,910.0)    5,367.0
TRANSDIGM GROUP   TDGEUR EU     19,315.0    (2,910.0)    5,367.0
TRANSDIGM GROUP   T7D QT        19,315.0    (2,910.0)    5,367.0
TRANSDIGM GROUP   TDGEUR EZ     19,315.0    (2,910.0)    5,367.0
TRANSDIGM GROUP   TDG-RM RM     19,315.0    (2,910.0)    5,367.0
TRANSPHORM INC    TGAN US           14.3       (19.5)      (11.7)
TRAVEL + LEISURE  WD5A GR        6,601.0      (849.0)      658.0
TRAVEL + LEISURE  TNL US         6,601.0      (849.0)      658.0
TRAVEL + LEISURE  WD5A TH        6,601.0      (849.0)      658.0
TRAVEL + LEISURE  0M1K LI        6,601.0      (849.0)      658.0
TRAVEL + LEISURE  WD5A QT        6,601.0      (849.0)      658.0
TRAVEL + LEISURE  WYNEUR EU      6,601.0      (849.0)      658.0
TRAVEL + LEISURE  WYNEUR EZ      6,601.0      (849.0)      658.0
TRAVEL + LEISURE  WD5A GZ        6,601.0      (849.0)      658.0
TRISTAR ACQUISIT  TRIS/U US          0.7        (0.1)       (0.8)
TRISTAR ACQUISIT  TRIS US            0.7        (0.1)       (0.8)
TRIUMPH GROUP     TG7 GR         1,800.7      (828.9)      419.4
TRIUMPH GROUP     TGI US         1,800.7      (828.9)      419.4
TRIUMPH GROUP     TGIEUR EU      1,800.7      (828.9)      419.4
TRIUMPH GROUP     TG7 TH         1,800.7      (828.9)      419.4
TRIUMPH GROUP     TG7 GZ         1,800.7      (828.9)      419.4
TUPPERWARE BRAND  TUP GR         1,207.7      (223.3)     (461.6)
TUPPERWARE BRAND  TUP US         1,207.7      (223.3)     (461.6)
TUPPERWARE BRAND  TUP TH         1,207.7      (223.3)     (461.6)
TUPPERWARE BRAND  TUP1EUR EU     1,207.7      (223.3)     (461.6)
TUPPERWARE BRAND  TUP GZ         1,207.7      (223.3)     (461.6)
TUPPERWARE BRAND  TUP QT         1,207.7      (223.3)     (461.6)
TUPPERWARE BRAND  TUP1EUR EZ     1,207.7      (223.3)     (461.6)
UNISYS CORP       USY1 TH        2,321.4      (250.1)      463.6
UNISYS CORP       USY1 GR        2,321.4      (250.1)      463.6
UNISYS CORP       UIS US         2,321.4      (250.1)      463.6
UNISYS CORP       UIS1 SW        2,321.4      (250.1)      463.6
UNISYS CORP       UISEUR EU      2,321.4      (250.1)      463.6
UNISYS CORP       UISCHF EU      2,321.4      (250.1)      463.6
UNISYS CORP       USY1 GZ        2,321.4      (250.1)      463.6
UNISYS CORP       USY1 QT        2,321.4      (250.1)      463.6
UNISYS CORP       UISEUR EZ      2,321.4      (250.1)      463.6
UNISYS CORP       UISCHF EZ      2,321.4      (250.1)      463.6
UNITI GROUP INC   8XC GR         4,784.3    (2,118.2)        -
UNITI GROUP INC   UNIT US        4,784.3    (2,118.2)        -
UNITI GROUP INC   8XC TH         4,784.3    (2,118.2)        -
UNITI GROUP INC   8XC GZ         4,784.3    (2,118.2)        -
VAXXINITY INC-A   VAXX US          134.9        93.6        73.4
VECTOR GROUP LTD  VGR US         1,536.0      (573.1)      470.3
VECTOR GROUP LTD  VGR GR         1,536.0      (573.1)      470.3
VECTOR GROUP LTD  VGREUR EU      1,536.0      (573.1)      470.3
VECTOR GROUP LTD  VGR QT         1,536.0      (573.1)      470.3
VECTOR GROUP LTD  VGREUR EZ      1,536.0      (573.1)      470.3
VECTOR GROUP LTD  VGR TH         1,536.0      (573.1)      470.3
VECTOR GROUP LTD  VGR GZ         1,536.0      (573.1)      470.3
VENTYX BIOSCIENC  VTYX US          148.7       136.9       133.9
VERA THERAPEUTIC  VERA US           91.2        85.5        85.7
VERISIGN INC      VRS TH         1,814.7    (1,417.6)      216.2
VERISIGN INC      VRS GR         1,814.7    (1,417.6)      216.2
VERISIGN INC      VRSN US        1,814.7    (1,417.6)      216.2
VERISIGN INC      VRSN* MM       1,814.7    (1,417.6)      216.2
VERISIGN INC      VRSNEUR EU     1,814.7    (1,417.6)      216.2
VERISIGN INC      VRS GZ         1,814.7    (1,417.6)      216.2
VERISIGN INC      VRS QT         1,814.7    (1,417.6)      216.2
VERISIGN INC      VRSNEUR EZ     1,814.7    (1,417.6)      216.2
VERISIGN INC      VRSN-RM RM     1,814.7    (1,417.6)      216.2
VERISIGN INC-BDR  VRSN34 BZ      1,814.7    (1,417.6)      216.2
VERISIGN-CEDEAR   VRSN AR        1,814.7    (1,417.6)      216.2
VIVINT SMART HOM  VVNT US        2,916.4    (1,709.5)     (508.5)
W&T OFFSHORE INC  WTI US         1,243.3      (296.9)        2.8
W&T OFFSHORE INC  UWV GR         1,243.3      (296.9)        2.8
W&T OFFSHORE INC  UWV SW         1,243.3      (296.9)        2.8
W&T OFFSHORE INC  WTI1EUR EU     1,243.3      (296.9)        2.8
W&T OFFSHORE INC  UWV TH         1,243.3      (296.9)        2.8
W&T OFFSHORE INC  UWV GZ         1,243.3      (296.9)        2.8
WALDENCAST ACQ-A  WALD US          345.7       309.6         0.4
WALDENCAST ACQUI  WALDU US         345.7       309.6         0.4
WARBURG PINCUS C  WPCA/U US        285.7       (20.6)        1.5
WARBURG PINCUS-A  WPCA US          285.7       (20.6)        1.5
WAVERLEY CAPIT-A  WAVC US          217.2        (5.2)        2.3
WAVERLEY CAPITAL  WAVC/U US        217.2        (5.2)        2.3
WAYFAIR INC- A    W US           4,466.2    (1,530.1)      924.7
WAYFAIR INC- A    W* MM          4,466.2    (1,530.1)      924.7
WAYFAIR INC- A    1WF QT         4,466.2    (1,530.1)      924.7
WAYFAIR INC- A    1WF GZ         4,466.2    (1,530.1)      924.7
WAYFAIR INC- A    1WF GR         4,466.2    (1,530.1)      924.7
WAYFAIR INC- A    1WF TH         4,466.2    (1,530.1)      924.7
WAYFAIR INC- A    WEUR EU        4,466.2    (1,530.1)      924.7
WAYFAIR INC- A    WEUR EZ        4,466.2    (1,530.1)      924.7
WAYFAIR INC- BDR  W2YF34 BZ      4,466.2    (1,530.1)      924.7
WEBER INC - A     WEBR US        1,551.0      (121.3)      147.9
WINGSTOP INC      WING1EUR EU      260.4      (314.1)       29.5
WINGSTOP INC      WING US          260.4      (314.1)       29.5
WINGSTOP INC      EWG GR           260.4      (314.1)       29.5
WINGSTOP INC      EWG GZ           260.4      (314.1)       29.5
WINMARK CORP      WINA US           55.0       (12.8)       33.6
WINMARK CORP      GBZ GR            55.0       (12.8)       33.6
WORLDWIDE WEBB A  WWACU US           0.7        (0.0)       (0.7)
WORLDWIDE WEBB-A  WWAC US            0.7        (0.0)       (0.7)
WW INTERNATIONAL  WW US          1,467.9      (491.4)       53.5
WW INTERNATIONAL  WW6 GR         1,467.9      (491.4)       53.5
WW INTERNATIONAL  WW6 SW         1,467.9      (491.4)       53.5
WW INTERNATIONAL  WW6 GZ         1,467.9      (491.4)       53.5
WW INTERNATIONAL  WTWEUR EU      1,467.9      (491.4)       53.5
WW INTERNATIONAL  WW6 QT         1,467.9      (491.4)       53.5
WW INTERNATIONAL  WTWEUR EZ      1,467.9      (491.4)       53.5
WW INTERNATIONAL  WW6 TH         1,467.9      (491.4)       53.5
WW INTERNATIONAL  WTW AV         1,467.9      (491.4)       53.5
WYNN RESORTS LTD  WYR TH        12,607.7      (592.6)    1,569.3
WYNN RESORTS LTD  WYNN* MM      12,607.7      (592.6)    1,569.3
WYNN RESORTS LTD  WYNN US       12,607.7      (592.6)    1,569.3
WYNN RESORTS LTD  WYR GR        12,607.7      (592.6)    1,569.3
WYNN RESORTS LTD  WYNNEUR EU    12,607.7      (592.6)    1,569.3
WYNN RESORTS LTD  WYR GZ        12,607.7      (592.6)    1,569.3
WYNN RESORTS LTD  WYR QT        12,607.7      (592.6)    1,569.3
WYNN RESORTS LTD  WYNNEUR EZ    12,607.7      (592.6)    1,569.3
WYNN RESORTS LTD  WYNN-RM RM    12,607.7      (592.6)    1,569.3
WYNN RESORTS-BDR  W1YN34 BZ     12,607.7      (592.6)    1,569.3
XILIO THERAPEUTI  XLO US           120.7        86.4        92.7
YELLOW CORP       YEL GR         2,462.8      (306.2)      309.7
YELLOW CORP       YELL US        2,462.8      (306.2)      309.7
YELLOW CORP       YRCWEUR EU     2,462.8      (306.2)      309.7
YELLOW CORP       YEL QT         2,462.8      (306.2)      309.7
YELLOW CORP       YRCWEUR EZ     2,462.8      (306.2)      309.7
YELLOW CORP       YEL1 TH        2,462.8      (306.2)      309.7
YELLOW CORP       YEL GZ         2,462.8      (306.2)      309.7
YUM! BRANDS -BDR  YUMR34 BZ      6,419.0    (7,855.0)      707.0
YUM! BRANDS INC   TGR TH         6,419.0    (7,855.0)      707.0
YUM! BRANDS INC   TGR GR         6,419.0    (7,855.0)      707.0
YUM! BRANDS INC   YUM US         6,419.0    (7,855.0)      707.0
YUM! BRANDS INC   YUM* MM        6,419.0    (7,855.0)      707.0
YUM! BRANDS INC   YUMUSD SW      6,419.0    (7,855.0)      707.0
YUM! BRANDS INC   TGR GZ         6,419.0    (7,855.0)      707.0
YUM! BRANDS INC   YUMEUR EU      6,419.0    (7,855.0)      707.0
YUM! BRANDS INC   TGR QT         6,419.0    (7,855.0)      707.0
YUM! BRANDS INC   YUM SW         6,419.0    (7,855.0)      707.0
YUM! BRANDS INC   YUMEUR EZ      6,419.0    (7,855.0)      707.0
YUM! BRANDS INC   YUM AV         6,419.0    (7,855.0)      707.0
YUM! BRANDS INC   TGR TE         6,419.0    (7,855.0)      707.0
YUM! BRANDS INC   YUM-RM RM      6,419.0    (7,855.0)      707.0
ZETA GLOBAL HO-A  ZETA US          354.3        55.8        95.4



                            *********

Monday's edition of the TCR delivers a list of indicative prices
for bond issues that reportedly trade well below par.  Prices are
obtained by TCR editors from a variety of outside sources during
the prior week we think are reliable.  Those sources may not,
however, be complete or accurate.  The Monday Bond Pricing table
is compiled on the Friday prior to publication.  Prices reported
are not intended to reflect actual trades.  Prices for actual
trades are probably different.  Our objective is to share
information, not make markets in publicly traded securities.
Nothing in the TCR constitutes an offer or solicitation to buy or
sell any security of any kind.  It is likely that some entity
affiliated with a TCR editor holds some position in the issuers
public debt and equity securities about which we report.

Each Tuesday edition of the TCR contains a list of companies with
insolvent balance sheets whose shares trade higher than $3 per
share in public markets.  At first glance, this list may look like
the definitive compilation of stocks that are ideal to sell short.
Don't be fooled.  Assets, for example, reported at historical cost
net of depreciation may understate the true value of a firm's
assets.  A company may establish reserves on its balance sheet for
liabilities that may never materialize.  The prices at which
equity securities trade in public market are determined by more
than a balance sheet solvency test.

On Thursdays, the TCR delivers a list of recently filed
Chapter 11 cases involving less than $1,000,000 in assets and
liabilities delivered to nation's bankruptcy courts.  The list
includes links to freely downloadable images of these small-dollar
petitions in Acrobat PDF format.

Each Friday's edition of the TCR includes a review about a book of
interest to troubled company professionals.  All titles are
available at your local bookstore or through Amazon.com.  Go to
http://www.bankrupt.com/books/to order any title today.

Monthly Operating Reports are summarized in every Saturday edition
of the TCR.

The Sunday TCR delivers securitization rating news from the week
then-ending.

TCR subscribers have free access to our on-line news archive.
Point your Web browser to http://TCRresources.bankrupt.com/and use
the e-mail address to which your TCR is delivered to login.

                            *********

S U B S C R I P T I O N   I N F O R M A T I O N

Troubled Company Reporter is a daily newsletter co-published
by Bankruptcy Creditors Service, Inc., Fairless Hills,
Pennsylvania, USA, and Beard Group, Inc., Philadelphia, Pa., USA.
Randy Antoni, Jhonas Dampog, Marites Claro, Joy Agravante,
Rousel Elaine Tumanda, Joel Anthony G. Lopez, Psyche A. Castillon,
Ivy B. Magdadaro, Carlo Fernandez, Christopher G. Patalinghug, and
Peter A. Chapman, Editors.

Copyright 2022.  All rights reserved.  ISSN: 1520-9474.

This material is copyrighted and any commercial use, resale or
publication in any form (including e-mail forwarding, electronic
re-mailing and photocopying) is strictly prohibited without prior
written permission of the publishers.  Information contained
herein is obtained from sources believed to be reliable, but is
not guaranteed.

The TCR subscription rate is $975 for 6 months delivered via
e-mail.  Additional e-mail subscriptions for members of the same
firm for the term of the initial subscription or balance thereof
are $25 each.  For subscription information, contact Peter A.
Chapman at 215-945-7000.

                   *** End of Transmission ***