/raid1/www/Hosts/bankrupt/TCR_Public/220301.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, March 1, 2022, Vol. 26, No. 59

                            Headlines

27646 TG: Claims Will be Paid from Property Sale/Refinance
3200 MYERS STREET: Taps A. Lavar Taylor as Special Tax Counsel
4315 NEW BRUNSWICK: Case Summary & Four Unsecured Creditors
8TH AVENUE: S&P Downgrades ICR to 'CCC+', Outlook Negative
AA FOOD AND COMPANY: Case Summary & Three Unsecured Creditors

ACER THERAPEUTICS: Nantahala Capital Has 6.3% Stake as of Dec. 31
ACHIEVEMENT FIRST: S&P Assigns 'BB+' ICR, Outlook Stable
ADAMIS PHARMACEUTICALS: Board OKs Changes to Code of Conduct
ADAMS HOMES: Moody's Raises CFR & Senior Unsecured Notes to B2
AGUILA INC: Committee Taps Cullen and Dykman as Legal Counsel

AIRPORT VAN RENTAL: Seeks to Hire Armanino as Valuation Expert
ALAMO DRAFTHOUSE: Closes Texas Location for Good
ALLIGATOR COMPUTER: Seeks Cash Collateral Access
ANSON FINANCIAL: Unsecured Creditors to Recover 100% in 60 Months
ANTERO MIDSTREAM: S&P Affirms 'BB' ICR, Outlook Stable

ARCHDIOCESE OF AGANA: School, Parish Assets to Pay Victims
ARCHDIOCESE OF NEW ORLEANS: Herman & Katz, et al., File Statement
ARKANSAS HOUSE: Seeks Cash Collateral Access
BH COSMETICS: Revolution Buys Cosmetic Brand Out of Chapter 11
BLUE BIOFUELS: Prager Metis Issues Going Concern Doubt Warning

BOND FOUNDRY: Unsecured Creditors to Recover 40% in 12 Months
BOY SCOUTS: Deal Gets More Opposition from U.S. Trustee
BOY SCOUTS: DLA Piper, Wachtell Lipton Represent 8 Local Councils
BOY SCOUTS: Should Explain Abuse Victims' $20,000 Fee to Get Review
BRICK HOUSE: Wins April 18 Solicitation Extension

CAN B CORP: Arena Entities Own 9.99% Stake as of Dec. 31
CERTA DOSE: Case Trustee Seeks to Use Cash Collateral
CHEMBIO DIAGNOSTICS: Amends Employment Contract With CEO
CHICAGOAN LOGISTIC: Unsecureds' Recovery Hiked to 35% in 60 Months
COCHRANE ANESTHESIA: Unsecureds Will Get 15% of Claims in Plan

COEUR MINING: Moody's Puts 'B2' CFR Under Review for Downgrade
COOPER-STANDARD HOLDINGS: S&P Cuts ICR to 'CCC+', Outlook Negative
ELITE TRANSPORTATION: Seeks Cash Collateral Access Thru June 30
EOS ENERGY: Recurring Losses Raise Going Concern Doubt
FIRST ACCEPTANCE: A.M. Best Affirms B(Fair) Fin. Strength Rating

FIRST COAST: Case Summary & Four Unsecured Creditors
FIRST QUANTUM: Fitch Hikes LongTerm IDR to 'B+', Outlook Positive
FSO JONES: Case Summary & One Unsecured Creditor
GANDYDANCER LLC: Seeks to Hire Jennings as Civil Litigation Counsel
GREENE TECHNOLOGIES: Case Summary & 20 Top Unsecured Creditors

H-CYTE INC: Frazier & Deeter Raises Going Concern Doubt Warning
HANDL NEW YORK: Amends C2 Secured Claim Pay Details
HERSHA HOSPITALITY: Says $337-Mil. in Debt Matures August
HESTIA INSIGHT: Issues Going Concern Doubt Warning
HIDALGO COUNTY EMS: Ex-Administrator Misappropriated About $195,000

I.C.S. CUSTOMS: Taps Carlo G. D'Agostino as Real Estate Counsel
ISTANBUL REGO: UST Seeks Dismissal, Conversion or Case Trustee
JAGUAR HEALTH: Falls Short of Nasdaq Minimum Bid Price Requirement
JBL RESTAURANT: Gets OK to Hire Waterfall Economidis as Counsel
JINZHENG GROUP: Committee Taps Pachulski Stang as Legal Counsel

JOHNSON & JOHNSON: J&J, Distributors to Finalize $26B Opioid Deal
LEATHERWOOD MARINA: Seeks to Hire Lefkovitz & Lefkovitz as Counsel
LEXARIA BIOSCIENCE: Invenomic Capital Has 6.03% Equity Stake
LOOP MEDIA: Incurs $4.3 Million Net Loss in First Quarter
LTL MANAGEMENT: Case Dismissal Denied, Stay Extended

LTL MANAGEMENT: Delay on Reinstatement of Talc Committee Sought
LTL MANAGEMENT: Judge Won't Throw Out J&J Unit's Chapter 11 Case
LTL MANAGEMENT: Sen. Whitehouse Responds to Texas 2-Step Ruling
MALLINCKRODT PLC: Advised by Latham & Watkins in Restructuring
MARYLAND ECONOMIC: S&P Affirms 'BB+' Rating on 2015 Revenue Bonds

MESSIAH'S GLASS: Cash Collateral Deal OK'd Thru March 30
MICROSTRATEGY INC: Citadel Entities Hold 6.2% of Class A Shares
MICROSTRATEGY INC: Susquehanna, et al. Own 4.3% of Class A Shares
MONTAUK CLIFFS: Seeks Chapter 11 Bankruptcy Protection
MTM BROS: Voluntary Chapter 11 Case Summary

MY2011 GRAND: Robinson Brog Represents 227 Grand, 215 Moore
NABORS INDUSTRIES: Incurs $543.7 Million Net Loss in 2021
NATIONAL TRANSPORTATION: Taps David J Winterton as Legal Counsel
NEET DREAMS: Gets OK to Hire Volkers Atlanta as Real Estate Agent
NEW ERA DEVELOPMENT: Case Summary & Five Unsecured Creditors

NORDIC AVIATION: Norton, et al. Update on Secured Lender Group
NORTH RICHLAND: Seeks Cash Collateral Access
NTI GROUND: Seeks Approval to Hire David J Winterton as Counsel
NTI-NV INC: Seeks to Hire David J Winterton as Bankruptcy Counsel
OHIO VALLEY UNIVERSITY: UMB Bank Seeks Control of Property, Bldgs.

PERKINS & MARIE: To Close Branch in San Jose, California
PLAYA HOTELS: Davidson Kempner, Anthony Yoseloff Report 9.22% Stake
PLAYA HOTELS: Invesco Ltd. Has 5.3% Equity Stake as of Dec. 31
POST OAK TX: Plan Exclusivity Extended Until March 30
PROFESSIONAL TECHNICAL: Gets OK to Hire Bachecki Crom as Accountant

PROFESSIONAL TECHNICAL: Gets OK to Tap Constangy as Special Counsel
PROFESSIONAL TECHNICAL: Seeks to Tap Brickell Avenue as Controller
PROFESSIONAL TECHNICAL: Taps Finestone Hayes as Bankruptcy Counsel
PROJECT LEOPARD: Moody's Alters Outlook on 'B2' CFR to Stable
PUERTO RICO: Local & Federal Officials Fight Over PREPA Deal

PURDUE PHARMA: OxyContin Victims Fight for Share
RED RIVER: Metro Nashville Hires WM to Help With Trash
RELMADA THERAPEUTICS: Avoro, Aghazadeh Cease to be Shareholders
REPUBLIC METALS: Court Approves $16.6 Mil. Deal With Lenders
RESHAPE LIFESCIENCES: InterWest, et al. Own 6,250 Common Shares

ROBERT E. SPRINGER: Seeks to Hire Rountree Leitman as Counsel
SEANERGY MARITIME: Lind Global Entities Lower Stake to Less Than 1%
SOUTHERN CALIFORNIA: Seeks to Hire Gordon Rees as Special Counsel
STANCE AUTOWORKS: Gets OK to Hire Houston Home Store as Realtor
STORTZ FARM: Seeks Approval to Hire Growthland as Auctioneer

STURGEON AQUAFARMS: Gets OK to Hire Trugman as Business Valuator
SUPERIOR SEPTIC: Seeks to Hire Chang & Company as Accountant
SUPERIOR SEPTIC: Seeks to Hire Rountree Leitman & Klein as Counsel
TABULA RASA: Seeks to Hire TenOaks Energy as Marketing Agent
TENNECO INC: Apollo Global Transaction No Impact on Moody's B2 CFR

TERRA SANTA: Seeks Approval to Hire Deming, Malone as Accountant
TRI-WIRE ENGINEERING: Seeks Cash Collateral Access Thru April 30
TRIUMPH GROUP: T. Rowe Price Associates Reports 12.9% Stake
VETERAN HOLDINGS: Taps Abraham Neuhaus as Real Estate Counsel
VISTA GLOBAL: Fitch Gives Final 'BB-' Rating to $1 Billion Notes

VISTAGEN THERAPEUTICS: Acuta Capital Reports 5.9% Equity Stake
VTV THERAPEUTICS: Receives Noncompliance Notice from Nasdaq
VYANT BIO: Lind Global Entities Have 2.3% Stake as of Dec. 31
WADE PARK: Seeks to Tap Slarskey LLC as Special Litigation Counsel
WHOLE EARTH: Moody's Affirms B2 CFR & Alters Outlook to Negative

YELLOW CORP: S&P Upgrades ICR to 'B-', Outlook Stable
ZEST ACQUISITION: S&P Alters Outlook to Stable, Affirms 'B' ICR
ZOHAR FUNDS: Can Move Forward With Most Chapter 11 Claims
[*] U.S. Chamber, ABI Panelists Support 3rd-Party Releases
[^] Companies with Insolvent Balance Sheet


                            *********

27646 TG: Claims Will be Paid from Property Sale/Refinance
----------------------------------------------------------
27646 T.G., LLC, filed with the U.S. Bankruptcy Court for the
District of Colorado a Disclosure Statement describing Amended Plan
of Reorganization dated Feb. 24, 2022.

The Debtor is a Colorado limited liability company which was formed
on February 12, 2014. The sole owner and member of the Debtor is
Harry C. Elder, also known as Harrison Elder. The Debtor was formed
to take ownership of the Property.

The Property is 1.8 acres of undeveloped real property located at
27646 Troublesome Gulch Road, Lot 2, Evergreen Colorado 80439 in
Jefferson County Colorado. The Property formerly was part of a
larger parcel on which a residence exists. The Property was platted
as a separate parcel in 2016.

Once the issues with the Chapter 7 Trustee were resolved, the
Debtor attempted unsuccessfully to negotiate with Citywide Banks to
resolve the payments under the loan. Citywide Banks commenced
foreclosure proceedings on July 29, 2021, with a foreclosure sale
date originally scheduled for November 18, 2021. The Debtor filed
its petition for relief under Chapter 11 on October 27, 2021.

The Chapter 11 was filed to preserve the equity in the Property.
The Debtor plans to satisfy the secured debt against the Property
through a sale of the Property or a refinance of the debt.

Pending the sale or refinance, the Debtor will maintain monthly
adequate protection payments to Citywide Banks. In addition, the
Debtor will make monthly payments towards administrative expenses.
The funds for the monthly payments will come from capital
contributions to be made by Mr. Elder. The funds will be deposited
into an account maintained by the Debtor at a federally insured
commercial bank.

Class 1 is comprised of the Allowed Secured Real Property Tax
Claims held by the Jefferson County Treasurer secured by the
Property. The Jefferson County Treasurer has filed a proof of claim
asserting secured property taxes in the amount for 13,991.33 for
property taxes assessed for years 2018 through 2021. The Allowed
Class 1 Claim shall accrue interest at the rate of 12% per annum
until paid in full. The Class 1 Claim shall be paid in full from
the proceeds of the closing of a sale or refinance of the Property.
The Class 1 Claim shall retain its liens until paid in full. The
Debtor projects that the amount due by October 31, 2022, will be
$15,192.46.

Class 2 is comprised of the Allowed Secured Claim of Citywide Banks
secured by a First Deed of Trust on the Property. The Class 2
Creditor has filed a proof of claim asserting a secured claim in
the amount of $166,386.62 as of the Petition Date. The Debtor shall
have until October 31, 2022, to sell the Property or refinance the
Class 2 Claim securing the Property. The Allowed Class 2 Claim
shall be paid in full from the proceeds of the closing of a sale or
refinance of the Property. The Class 2 Claim shall retain its liens
until paid in full.

Class 3 is comprised of all Late Filed Claims against the Debtor.
As of the date of the filing of this Plan there were no Late Filed
Claims. Class 3 Late Filed Claims shall be disallowed and shall
receive no distribution under the Plan.

The Class 4 Membership Interest Holder shall retain his membership
interests in the Reorganized Debtor.

The Debtor shall have through and including October 31, 2022, to
satisfy its obligations under this Plan from the sale of the
Property or from a refinance of the loan secured by the Property.

Pending the sale or refinance of the Property, the Class 4
Membership Interest Holder shall make monthly capital contributions
in an amount sufficient to meet the monthly obligations to pay
adequate protection payments to the Class 2 Creditor, the agreed
upon monthly payments to Allowed Administrative Expenses as well as
to satisfy any other post petition obligations including fees owed
to the Office of the United States Trustee.

A full-text copy of the Disclosure Statement dated Feb. 24, 2022,
is available at https://bit.ly/3pkz4O4 from PacerMonitor.com at no
charge.

Counsel for the Debtor:

     Bonnie Bell Bond, Esq.
     Law Office of Bonnie Bell Bond, LLC
     8400 E. Prentice Avenue, Suite 1040
     Greenwood Village, CO 80111
     Phone: 303-770-0926
     Fax: 303-770-0965
     Email: bonnie@bellbondlaw.com

                         About 27646 T. G.

27646 T. G., LLC filed a petition for Chapter 11 protection (Bankr.
D. Colo. Case No. 21-15421) on Oct. 27, 2021, listing as much as
$500,000 in both assets and liabilities.  Judge Joseph G. Rosania
Jr. oversees the case.  The Debtor tapped the Law Office of Bonnie
Bell Bond, LLC as legal counsel.


3200 MYERS STREET: Taps A. Lavar Taylor as Special Tax Counsel
--------------------------------------------------------------
3200 Myers Street Partners, LLC seeks approval from the U.S.
Bankruptcy Court for the Central District of California to hire A.
Lavar Taylor, LLP as its special tax counsel.

The firm will provide the Debtor with tax advice concerning sales
of its real property assets during 2021 as well as post-petition
sales.

The hourly rates charged by the firm for its services are as
follows:

     A. Lavar Taylor          $695 per hour
     Lynda B. Taylor          $525 per hour
     Charles F. Rosen         $525 per hour
     Lisa O. Nelson           $520 per hour
     Jonathan T. Amitrano     $500 per hour
     Geoff T. Burnham         $350 per hour
     Rami Khoury              $340 per hour
     Daniel W. Soto           $310 per hour
     Joyce E. Cheng, E.A.     $295 per hour
     Law Clerk                $175 per hour

The firm received a retainer in the amount of $10,000.

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

The firm can be reached through:

     A. Lavar Taylor, Esq,
     A. Lavar Taylor, LLP
     3 Hutton Centre Dr #500
     Santa Ana, CA 92707
     Phone: 714-546-0445
     Fax: (714) 242-1379
     Email: ltaylor@taylorlaw.com

                 About 3200 Myers Street Partners

3200 Myers Street Partners, LLC, a company in Costa Mesa, Calif.,
filed a voluntary petition for relief under Chapter 11 of the
Bankruptcy Code (Bankr. C.D. Calif. Case No. 22-10057) on Jan. 14,
2022, disclosing up to $10 million in both assets and liabilities.
Robert P. Mosier, chief restructuring officer, signed the
petition.

Judge Scott C. Clarkson oversees the case.

The Debtor tapped Goe Forsythe & Hodges, LLP as bankruptcy counsel;
A. Lavar Taylor, LLP as special tax counsel; and Mosier & Company,
Inc. as restructuring advisor.  Robert Mosier, president and chief
executive officer of Mosier & Company, serves as the Debtor's chief
restructuring officer.


4315 NEW BRUNSWICK: Case Summary & Four Unsecured Creditors
-----------------------------------------------------------
Debtor: 4315 New Brunswick Ave LLC
        901 Montrose Avenue
        South Plainfield, NJ 07080

Chapter 11 Petition Date: February 28, 2022

Court: United States Bankruptcy Court
       District of New Jersey

Case No.: 22-11589

Debtor's Counsel: Brian W. Hofmeister, Esq.
                  LAW FIRM OF BRIAN W. HOFMEISTER, LLC
                  3131 Princeton Pike
                  Building 5, Suite 110
                  Lawrenceville, NJ 08648
                  Tel: 609-890-1500

Estimated Assets: $0 to $50,000

Estimated Liabilities: $1 million to $10 million

The petition was signed by Richard J. DeAndrea, Sr. as president.

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

https://www.pacermonitor.com/view/4OSYJXQ/4315_New_Brunswick_Ave_LLC__njbke-22-11589__0001.0.pdf?mcid=tGE4TAMA


8TH AVENUE: S&P Downgrades ICR to 'CCC+', Outlook Negative
----------------------------------------------------------
S&P Global Ratings lowered its issuer credit rating on U.S.-based
private label food manufacturer 8th Avenue Food & Provisions Inc.
to 'CCC+' from 'B-'. At the same time, S&P lowered its issue-level
rating on the company's first-lien senior secured credit facilities
to 'CCC+' from 'B-'. Additionally, S&P lowered its issue-level
rating on the company's second-lien term loan to 'CCC-' from
'CCC'.

The negative outlook reflects the possibility S&P could lower the
ratings within the next year if the company is unable to improve
profitability and liquidity.

S&P said, "The downgrade reflects our view that 8th Avenue's
capital structure is unsustainable over the longer term. The
company experienced revenue declines of roughly 3% in fiscal 2021,
as a result of supply constraints in its nut butter segment, and
lower demand in healthy snacks and pasta, partially offset by the
Ronzoni acquisition. Additionally, 8th Avenue's gross profit
margins deteriorated by roughly 260 basis points (bps) for the year
largely due to sharply lower gross profit margins in nut butter and
pasta, as price increases could not keep pace with inflationary
pressures. As a result, leverage was very high at greater than 15x
(including preferred shares) for fiscal 2021, and we expect
leverage to remain elevated above 15x through fiscal 2023.

"We forecast margin contraction in fiscal 2022 related to
inflationary pressures and facility realignment costs, despite our
expectations for high revenue growth as product volumes return and
the company implements price increases. In the first quarter, gross
profit margins declined roughly 450 bps versus the same prior-year
period, as a result of higher input costs for commodities, freight,
and labor. 8th Avenue has implemented price increases to offset
higher input costs; however, there is some lag for these to take
effect, and we expect gross margins will remain pressured until the
second half of the year. The company had ongoing facility
realignment costs of roughly $2 million for the quarter, related to
moving the fruit and nut plant, which we expect to increase
throughout the year. We forecast EBITDA margin declines of roughly
200 bps-250 bps for 2022, mostly resulting from inflationary
pressure on ingredient costs such as durum wheat and the
aforementioned facility realignment costs. We anticipate margins
will rebound by roughly 200 bps in 2023, as the company is able to
realize synergies from the Winchester plant being fully integrated,
plant relocation costs conclude, and the company executes on some
cost-savings initiatives.

"8th Avenue experienced roughly 13% revenue growth in the first
quarter ended Dec. 31, 2021, compared with the same prior-year
period. We believe the company will have increased capacity
available in 2022, which will be supportive of higher levels of
demand and roughly 10%-15% volume growth for the company.
Additionally, we expect roughly 10% increase from pricing and mix
change, which will result in overall revenue growth of greater than
20% in fiscal 2022.

"We forecast steep cash flow deficits for 8th Avenue in fiscal 2022
as a result of ongoing facility realignment costs and higher
working capital needs. The company had a free operating cash flow
deficit of roughly $48 million in the first quarter, greater than
previously budgeted, and we forecast ongoing cash flow deficits in
the second and third quarters. We expect high working capital use
of roughly $45 million-$55 million in 2022 due to higher raw
material costs and to meet customer demand. We forecast elevated
capex of roughly $50 million in fiscal 2022 to fund buildout of the
new manufacturing facility in the U.S. (move from Canada) and
automation projects that will support future cost savings programs.
We expect the higher working capital and capex will result in cash
flow deficits of roughly $75 -$85 million for the company in fiscal
2022. In the first quarter, the company borrowed $35 million on its
revolving credit facility maturing in October 2023, and we expect
the company will continue to draw on its revolver to fund ongoing
cash uses, which could make it more difficult to refinance the
facility at favorable terms. We anticipate cash interest coverage
to tighten to around 1.2x in fiscal 2022, further pressuring the
rating.

"Higher input costs are an ongoing risk to our forecast. Similar to
its industry peers, 8th Avenue is facing ongoing higher wage,
commodity, freight, and packaging costs, and price increases have
lagged inflation. Particularly, higher costs for peanuts and durum
wheat have weighed on gross margins. The company recently
implemented two additional price increases across all segments,
which we expect to help stabilize gross margins for fiscal 2022.
However higher-than-expected inflation remains an ongoing risk
factor, as well as increasing customer price sensitivity. The
company lost some business in fiscal 2021 due to higher prices, but
given supply constraints across the industry, it has regained some
of the lost business. The company has identified roughly $30
million of expected cost-savings initiatives largely related to
procurement and logistics and network optimization, which we expect
will gradually be realized over our forecast, leading to modest
margin improvement in fiscal 2023 and beyond. We do not include any
cost savings in our EBITDA until they are realized.

"Our rating on 8th Avenue does not include any uplift from its
status as a majority-owned subsidiary of Post Holdings Inc.,
because we view the investment as nonstrategic. Post does not
guarantee 8th Avenue's debt, and our base-case expectation has been
that Post would not support it during times of stress.
Nevertheless, we recognize the possibility that Post or minority
sponsor owner Thomas H. Lee Partners would consider contributing
cash if 8th Avenue had an immediate liquidity need but its
prospects are still favorable over several years. Post has a
holding-company operating model whereby it regularly buys and sells
assets. We believe the company's owners have the financial
wherewithal to support 8th Avenue's liquidity, but do not
anticipate an injection is needed at this time.

"The negative outlook reflects the possibility that we could lower
the ratings over the next 12 months if the company's profitability,
cash flow, and liquidity do not improve."

S&P could lower the ratings if it believes the risk of the company
defaulting within 12 months has risen. This could happen if:

-- Liquidity deteriorates further;

-- The company fails to extend its revolver maturity due in
October 2023 and it becomes current, or fails to receive liquidity
support from its owners;

-- The company is unable to mitigate inflationary pressures; or

-- Unable to operate its plants effectively or meet customer
demand.

S&P could revise the outlook to stable or raise the ratings if the
company:

-- Successfully realizes price increases and cost savings
initiatives resulting in margin improvement;

-- Completes its plant relocation project on time and on budget;

-- Generates sustained positive FOCF; and

-- Cash interest coverage approaching 2x.



AA FOOD AND COMPANY: Case Summary & Three Unsecured Creditors
-------------------------------------------------------------
Debtor: AA Food and Company, Inc.
          f/d/b/a Aqua Azul Seafood Restaurant
        3311 University Park Lane
        Irving, TX 75062

Business Description: AA Food and Company is a Single Asset Real
                      Estate debtor (as defined in 11 U.S.C.
                      Section 101(51B)).  The Debtor owns a real
                      estate property located at 425 E. Main
                      Street, Grand Prairie, Texas valued at
                      $700,000.

Chapter 11 Petition Date: February 28, 2022

Court: United States Bankruptcy Court
       Northern District of Texas

Case No.: 22-30321

Debtor's Counsel: Eric A. Liepins, Esq.
                  ERIC A. LIEPINS
                  12770 Coit Road
                  Suite 850
                  Dallas, TX 75251
                  Tel: 972-991-5591
                  Fax: 972-991-5788
                  Email: eric@ealpc.com

Total Assets: $887,000

Total Liabilities: $1,086,000

The petition was signed by Mumtaz Abbasi as president.

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

https://www.pacermonitor.com/view/CY6XKUQ/AA_Food_and_Company_Inc__txnbke-22-30321__0001.0.pdf?mcid=tGE4TAMA


ACER THERAPEUTICS: Nantahala Capital Has 6.3% Stake as of Dec. 31
-----------------------------------------------------------------
In a Schedule 13G/A filed with the Securities and Exchange
Commission, these entities and individuals reported beneficial
ownership of shares of common stock of Acer Therapeutics Inc. as of
Dec. 31, 2021:

                                         Shares      Percent
                                    Beneficially     of
  Reporting Person                       Owned       Class
  ----------------                  ------------   --------
  Nantahala Capital Management, LLC    901,290        6.3%
  Wilmot B. Harkey                     901,290        6.3%
  Daniel Mack                          901,290        6.3%

As of Dec. 31, 2021, Nantahala may be deemed to be the beneficial
owner of 901,290 shares held by funds and separately managed
accounts under its control, and as the managing members of
Nantahala, each of Messrs. Harkey and Mack may be deemed to be a
beneficial owner of those shares.

As of Dec. 31, 2021, each of the reporting persons may be deemed to
be the beneficial owner of 6.3% of the total number of shares
outstanding (based upon information provided by the issuer on Form
10-Q filed Nov. 19, 2021, there were 14,310,244 shares outstanding
as of Nov. 1, 2021).

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

https://www.sec.gov/Archives/edgar/data/1069308/000110465922021609/tm222623d1_sc13ga.htm

                           Acer Therapeutics

Acer Therapeutics -- http://www.acertx.com-- is a pharmaceutical
company focused on the acquisition, development and
commercialization of therapies for serious rare and
life-threatening diseases with significant unmet medical needs.
Acer's pipeline includes four clinical-stage candidates: emetine
hydrochloride for the treatment of patients with COVID-19; EDSIVO
(celiprolol) for the treatment of vascular Ehlers-Danlos syndrome
(vEDS) in patients with a confirmed type III collagen (COL3A1)
mutation; ACER-001 (a taste-masked, immediate release formulation
of sodium phenylbutyrate) for the treatment of various inborn
errors of metabolism, including urea cycle disorders (UCDs) and
Maple Syrup Urine Disease (MSUD); and osanetant for the treatment
of induced Vasomotor Symptoms (iVMS) where Hormone Replacement
Therapy (HRT) is likely contraindicated.  Each of Acer's product
candidates is believed to present a comparatively de-risked
profile, having one or more of a favorable safety profile, clinical
proof-of-concept data, mechanistic differentiation and/or
accelerated paths for development through specific programs and
procedures established by the FDA.

Acer Therapeutics reported a net loss of $22.88 million for the
year ended Dec. 31, 2020, compared to a net loss of $29.42 million
for the year ended Dec. 31, 2019.  As of Sept. 30, 2021, the
Company had $32.55 million in total assets, $30.39 million in total
liabilities, and $2.16 million in total stockholders' equity.

BDO USA, LLP, based in Boston, Massachusetts, issued a "going
concern" qualification in its report dated March 1, 2021, citing
that the Company has recurring losses and negative cash flows from
operations that raise substantial doubt about the Company's ability
to continue as a going concern.


ACHIEVEMENT FIRST: S&P Assigns 'BB+' ICR, Outlook Stable
--------------------------------------------------------
S&P Global Ratings assigned its 'BB+' issuer credit rating to
Achievement First Rhode Island Inc. (AFRI). The outlook is stable.

"The 'BB+' rating reflects our view of AFRI's large and growing
enrollment base, healthy pro forma lease-adjusted maximum annual
debt service coverage, and overall favorable academic results,"
said S&P Global Ratings credit analyst David Holmes.

S&P said, "The stable outlook reflects our expectation that, over
the outlook period, enrollment will grow in line with expansion
plans, academic performance will continue to meet state and
authorized standards, the school will continue generating
full-accrual operating surpluses, and the school will maintain
liquidity and maximum annual debt service coverage.

"In our view, the risks posed by COVID-19 to public health and
safety are an elevated social risk for the charter school sector
under our environmental, social, and governance factors. This is
due to potential effects on enrollment amid the emergence of
COVID-19 variants and shifts in per pupil funding beyond the
near-term support provided by additional federal relief, which
could affect school operations over time. For AFRI, growing
enrollment, significant federal pandemic relief funding yet to be
spent, and increasing per pupil funding trends in the State of
Rhode Island somewhat mitigate these risks. Despite the elevated
social risk, we believe the school's environmental and governance
risk are in line with our view of the sector."



ADAMIS PHARMACEUTICALS: Board OKs Changes to Code of Conduct
------------------------------------------------------------
The Board of Directors of Adamis Pharmaceuticals Corporation
approved amendments to the Company's Code of Business Conduct and
Ethics.  

The amendments were intended to improve language, appearance and
style, remove certain provisions regarding workplace matters that
the Company believes are more appropriately covered in its other
employment policies, and otherwise enhance the guidance for
employees, officers and directors on matters relating to compliance
with laws, conflicts of interests, disclosure and compliance,
compliance with the Code, and other matters. Additionally, the
amendments to the Code included a number of technical,
administrative or non-substantive changes.  The amendments did not
result in any waiver, explicit or implicit, of any provision of the
Code.

                    About Adamis Pharmaceuticals

Adamis Pharmaceuticals Corporation --
http://www.adamispharmaceuticals.com-- is a specialty
biopharmaceutical company primarily focused on developing and
commercializing products in various therapeutic areas, including
allergy, opioid overdose, respiratory and inflammatory disease.

Adamis reported a net loss of $49.39 million for the year ended
Dec. 31, 2020, compared to a net loss of $27.51 million for the
year ended Dec. 31, 2019.  As of Dec. 31, 2020, the Company had
$30.87 million in total assets, $27.37 million in total
liabilities, and $3.50 million in total stockholders' equity.

San Diego, California-based BDO USA, LLP, the Company's auditor
since 2020, issued a "going concern" qualification in its report
dated April 15, 2021, citing that the Company has suffered
recurring losses from operations and has a net capital deficiency
that raise substantial doubt about its ability to continue as a
going concern.


ADAMS HOMES: Moody's Raises CFR & Senior Unsecured Notes to B2
--------------------------------------------------------------
Moody's Investors Service upgraded Adams Homes, Inc.'s Corporate
Family Rating to B2 from B3, Probability of Default Rating to B2-PD
from B3-PD and senior unsecured notes to B2 from B3. The outlook
remains stable.

"The upgrade reflects improved scale and diversification of Adams
Homes portfolio outside of its core Florida market, while
maintaining strong credit metrics," said Griselda Bisono, VP-Senior
Analyst at Moody's. "The company has expanded its presence into
North Carolina, South Carolina and most recently, Houston, Texas,"
added Bisono.

Upgrades:

Issuer: Adams Homes, Inc.

Corporate Family Rating, Upgraded to B2 from B3

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

Senior Unsecured Notes, Upgraded to B2 (LGD4) from B3 (LGD4)

Outlook Actions:

Issuer: Adams Homes, Inc.

Outlook, Remains Stable

RATINGS RATIONALE

The B2 CFR reflects Adams Homes exclusive focus on the construction
of affordable, entry-level homes, a segment that Moody's expects
will experience faster growth than other housing categories. The
company's land strategy is conservative, with a land supply of
about 3.6 years that helps to minimize impairment risk.
Furthermore, Moody's expects the company will operate with
conservative credit metrics, including homebuilding debt to
capitalization between 45-50% and EBIT / interest coverage between
6-7x. The rating also considers the favorable long-term
fundamentals within the housing market, including increased family
formation among Millennials, the largest demographic group in the
US, as well as a low supply of existing homes available for sale.
These dynamics have, and will continue, to create considerable
demand for new single family homes.

These factors are counterbalanced by Adams Homes' still meaningful
geographic concentration in the state of Florida. While the company
has made some progress in reducing its Florida exposure, the
concentration remains high with about 57% of home deliveries coming
from this state for the nine months ended September 30, 2021. In
addition, tangible net worth, an important measure for homebuilders
due to the high level of working capital needed to operate, is
small for Adams Homes relative to peers. Finally, the home building
sector is facing broad based affordability challenges which is
expected to constrain growth.

The stable outlook reflects Moody's expectations of continued
healthy fundamentals within the homebuilding sector and
specifically within the entry-level home segment, which should
support Adams Homes growth initiatives.

Moody's expects Adams Homes' liquidity to remain adequate over the
next 12 to 18 months, which reflects projected negative free cash
of $52 million in 2022 to support growth through land investment.
Adams Homes' is also expected to rely on its $150 million unsecured
revolver for additional liquidity. Covenant compliance is healthy,
and the company's mostly unsecured capital structure provides it
with a largely unencumbered asset base.

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

The ratings could be upgraded should Adams Homes increase its
geographic diversification while maintaining conservative credit
metrics, including debt to total capitalization at or below 50%,
EBIT interest coverage above 3.0x and gross margin at or above 20%.
A ratings upgrade would also reflect maintenance of positive market
conditions, good liquidity and sustained positive free cash flow to
fund growth.

The ratings could be downgraded if debt to total capitalization
approaches 60%, EBIT interest coverage drops below 2.0x or if the
company's liquidity weakens. Also, a downgrade could result from
weakening industry conditions causing meaningful revenue and gross
margin declines.

The principal methodology used in these ratings was Homebuilding
And Property Development Industry published in January 2018.

Adams Homes, Inc. is a private homebuilder focused on the
construction of entry-level homes predominantly in the Southeast
United States. The company operates in Florida, Alabama,
Mississippi, North Carolina, South Carolina, Georgia and Texas.
Total revenues for the twelve month period ended September 30, 2021
was approximately $831 million.


AGUILA INC: Committee Taps Cullen and Dykman as Legal Counsel
-------------------------------------------------------------
The official committee of unsecured creditors of Aguila, Inc. seeks
approval from the U.S. Bankruptcy Court for the Southern District
of New York to hire Cullen and Dykman, LLP as legal counsel.

The firm's services include:

     (a) advising the committee with respect to its rights, duties,
and powers in the Debtor's Chapter 11 case;

     (b) assisting and advising the committee in its consultations
with the Debtor relative to the administration of the case;

     (c) assisting the committee in analyzing the claims of the
Debtor's creditors and the Debtor's capital structure and in
negotiating with holders of claims and equity interests;

     (d) assisting the committee in its investigation of the acts,
conduct, assets, liabilities, and financial condition of the Debtor
and of the operation of the Debtor's business;

     (e) assisting the committee in its investigation of the liens
and claims of the holders of the Debtor's pre-bankruptcy debt and
the prosecution of any claims or causes of action revealed by such
investigation;

     (f) assisting the committee in its analysis of, and
negotiations with, the Debtor or any third party concerning matters
related to, among other things, the assumption or rejection of
certain leases of nonresidential real property and executory
contracts, asset dispositions, sale of assets, financing of other
transactions and the terms of one or more plans of reorganization
for the Debtor and related plan documents;

     (g) assisting and advising the committee as to its
communications to unsecured creditors regarding significant matters
in the case;

     (h) representing the committee at court hearings and other
proceedings;

     (i) reviewing and analyzing applications, orders, statements
of operations, and schedules filed with the court and advising the
committee as to their propriety;

     (j) assisting the committee in preparing legal papers; and

     (k) performing other legal services for the committee.

The firm's hourly rates are as follows:

     Partner/Counsel           $450 - $820
     Associate and Of Counsel  $300 - $525
     Paralegal                 $95 - $230

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

The firm can be reached at:

     Thomas Slome, Esq.
     Cullen and Dykman, LLP
     100 Quentin Roosevelt Boulevard
     Garden City, NY 11530
     Tel: (516) 357-3700
     Email: tslome@cullenllp.com

                         About Aguila Inc.

Aguila Inc., a nonprofit homeless services organization in New
York, filed a petition for Chapter 11 protection (Bankr. S.D.N.Y.
Case No. 21- 11776) on Oct. 15, 2021, listing as much as $10
million in both assets and liabilities.  Judge Martin Glenn
oversees the case.

The Debtor tapped Robert Leslie Rattet, Esq., at Davidoff Hutcher &
Citron, LLP as legal counsel.

The U.S. Trustee for Region 2 appointed an official committee of
unsecured creditors in the Debtor's Chapter 11 case on Dec. 14,
2021.  The committee is represented by Cullen and Dykman, LLP.


AIRPORT VAN RENTAL: Seeks to Hire Armanino as Valuation Expert
--------------------------------------------------------------
Airport Van Rental, Inc. seeks approval from the U.S. Bankruptcy
Court for the Central District of California to employ Armanino,
LLP, a valuation expert in St. Louis, Mo., to issue an opinion of
value of the company.

Jason Buhlinger of Armanino will be primarily responsible for
providing expert services to the company.  His billing rate is $395
per hour.

Meanwhile, the hourly rates charged by other professionals at the
firm are as follows:

     Partner         $395 to $550 per hour
     Director        $285 per hour
     Sr. Manager     $285 per hour
     Manager         $270 per hour
     Sr. Associate   $265 per hour
     Associate       $215 per hour

The firm received a $10,000 retainer.

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

The firm can be reached through:

     Jason Buhlinger
     Armanino LLP
     6 CityPlace Drive, Suite 900
     St. Louis, MO 63141-7194
     Tel: 314-983-1200
     Email: jason.buhlinger@armaninollp.com

                     About Airport Van Rental

Airport Van Rental, Inc. -- https://www.airportvanrental.com -- is
a van rental company offering short and long-term rentals for road
trips, weekend journeys, moving, and any other group outings.

Airport Van Rental and its affiliates filed their voluntary
petition for relief under Chapter 11 of the Bankruptcy Code (Bankr.
C.D. Calif. Lead Case No. 20-20876) on Dec. 11, 2020. Yazdan Irani,
president and chief executive officer, signed the petitions.  In
its petition, Airport Van Rental disclosed assets of between $10
million and $50 million and liabilities of the same range.

Judge Sheri Bluebond oversees the cases.

The Debtors tapped Danning, Gill, Israel & Krasnoff, LLP as their
bankruptcy counsel; CSA Partners LLC as financial consultant; Joel
Glaser, APC as litigation counsel; McClellan Davis, LLC as tax
counsel; and HKG LLP as tax accountant.  Kevin S. Tierney is the
Debtors' chief reorganization officer.

The U.S. Trustee for Region 16 appointed an official committee of
unsecured creditors on Feb. 3, 2021.  Elkins Kalt Weintraub Reuben
Gartside, LLP and B. Riley Advisory Services serve as the
committee's bankruptcy counsel and financial advisor, respectively.


ALAMO DRAFTHOUSE: Closes Texas Location for Good
------------------------------------------------
The Dallas Morning News reports that Alamo Drafthouse's North
Richland Hills location, closed since 2020, will not reopen, its
owners said Friday, February 25, 2022.

The announcement came as the location filed for bankruptcy along
with two other Alamo Drafthouses in North Texas, the Richardson and
Lake Highlands locations.

Alamo Drafthouse's North Richland Hills location, closed since
2020, will not reopen, its owners said Friday, February 25, 2022.

The announcement came as the location filed for bankruptcy along
with two other Alamo Drafthouses in North Texas, the Richardson and
Lake Highlands locations.

The Richardson and Lake Highlands theaters will stay open while the
entities that operate them go through Chapter 11 proceedings,
according to the owners.

All three locations are run by a group of franchisees separate from
the Austin-based Alamo chain that controls theaters nationwide. The
local group, led by Bill D. DiGaetano and Bill C. DiGaetano,
operates six theaters in North Texas and one outside St. Paul,
Minn. Its executives declined to comment on Friday's, February 25.
2022, news.

The North Richland Hills theater and its adjoining bar opened just
shy of three years ago in a debut timed to coincide with the
long-awaited Avengers: Endgame. With eight screens, it was the
sixth Alamo Drafthouse in Dallas-Fort Worth and the first in
Tarrant County.

All six Alamo theaters closed in 2020. The North Richland Hills
location planned to reopen in July 2021. But as other Alamos turned
their projectors back on, it stayed dark. The owners said in a
statement Friday, February 25, 2022, they had been unable to
renegotiate the terms of their lease for the location. Court
filings show the group owes nearly $3 million in rent, although it
is disputing that amount.

Other local movie theaters have been showing signs of a rebound
lately, as coronavirus cases drop and exclusive theatrical releases
mean viewers can't just stream the latest goods.

Earlier this Februaru 2022, a new Alamo from a different franchise
group was announced for Grand Prairie.

And in the last fiscal quarter of 2021, Cinemark, based in Plano,
reached profitability for the first time since the pandemic began.
The company made $5.7 million for the three-month period ending
Dec. 31, 2021. That's a big change from 2020, when it lost $239
million over the same period.

Part of the industry's recent optimism stems from movie studios’
support for a 45-day window during which theaters get the exclusive
on new films. At the beginning of the pandemic, studios bucked
convention, striking deals to stream movies the same day they hit
theaters. But the all-at-once approach has wound down, to the
relief of exhibitors.

Alamo Drafthouse's Austin-based arm, which maintains about 40
locations across the country, went through its own bankruptcy last
year. It emerged in June after selling to a group of investors that
included its founder, Tim League. Since then, the chain has
announced plans to open new locations across several states.

                     About Alamo Drafthouse

The Alamo Drafthouse Cinema -- https://drafthouse.com/ -- is an
American cinema chain founded in 1997 in Austin, Texas, that is
famous for its strict policy of requiring its audiences to maintain
proper cinema-going etiquette. Known for offering full meal and
alcohol service at its theaters, the company also operates a movie
merchandise store and an annual genre film festival, Fantastic
Fest. Alamo Drafthouse had 41 locations as of March 31, 2021, with
23 of those locations ran by franchisees.

Alamo Drafthouse Cinemas Holdings, LLC and 33 affiliated companies
filed Chapter 11 petitions (Bankr. D. Del. Lead Case No. 21-10474)
on March 3, 2021. Alamo Drafthouse was estimated to have $100
million to $500 million in assets and liabilities as of the
bankruptcy filing.

The Hon. Mary F. Walrath is the case judge.

The Company tapped Young Conaway Stargatt & Taylor LLP as
bankruptcy counsel, Portage Point Partners as its financial
adviser, and Houlihan Lokey Capital as its investment banker.  Epiq
Corporate Restructuring, LLC, is the claims agent.


ALLIGATOR COMPUTER: Seeks Cash Collateral Access
------------------------------------------------
Alligator Computer Systems Corp. asks the U.S. Bankruptcy Court for
the Southern District of Ohio, Western Division, for authority to,
among other things, use cash collateral and provide adequate
protection.

The Debtor requires the use of cash collateral to provide working
capital, pay present operating expenses, and pay vendors and other
key constituencies during the Chapter 11 Subchapter V with
confidence that the Debtor has sufficient resources to meet its
financial obligations in a manner that will maximize the return on
the Debtor's assets.

The cash collateral consists of $51,866 in accounts receivable,
$16,053 in cash in the bank and $2,000 in cash, totaling $69,919.

The entities with a secured interest in the cash collateral are US
Bank, First Savings (SBA), Univest, ROJO Capital,
Huntington/TCF/BB&T, Transportation Alliance Bank (TAB), CIT
(Secured Lender Solution, LLC), Corporation Service Company, Jules
(Hitachi Capital America), North Mill Credit Trust, Pawnee (CT
Corp), IOU, CIT Bank, and Small Business Administration.

Since US Bank is the first to file a UCC financing statement
against the cash collateral, which has a lapse date of November 10,
2025, it stands as first in line, the Debtor says.

The total debt owed to US Bank on this loan is $461,506. Given that
the total cash collateral is $69,919, the Debtor says the junior
liens on the cash collateral have no value and adequate protection
is not required for any creditor except US Bank.

The Debtor proposes to pay per month to the Senior Secured Lender
as adequate protection in addition to guaranteeing a continuing
lien on the assets and account receivables. The other secured
creditors with UCC filings will not receive any adequate protection
payment since their liens have no value.

The Cash Collateral Order will be temporary for 30 days from the
date of the Entry of the Order and may be continued thereafter
until breached by the Debtor or until a Plan is Confirmed.

A copy of the motion is available at https://bit.ly/3suPS74 from
PacerMonitor.com.

               About Alligator Computer Systems Corp.

Alligator Computer Systems Corp. sought protection under Chapter 11
of the U.S. Bankruptcy Code (Bankr. S.D. Ohio Case No. 22-10264) on
February 25, 2022. In the petition signed by James Ernst,
president, the Debtor disclosed $1,409,882 in assets and $5,113,874
in liabilities.

Judge Beth A. Buchanan oversees the case.

Eric W. Goering, Esq., at Goering and Goering is the Debtor's
counsel.


ANSON FINANCIAL: Unsecured Creditors to Recover 100% in 60 Months
-----------------------------------------------------------------
Anson Financial Inc. submitted a First Amended Subchapter V Plan of
Reorganization dated Feb. 24, 2022.

The Plan generally provides for (1) the full payment and/or
continued servicing of the Investor Notes and (2) full payment of
all general unsecured claims from earnings and/or the net
disposable income of the Debtor over the 60 months from the
Effective Date (the "Plan Term").

The Debtor has objected to Proof of Claim No. 5 filed by Ghrist,
which claim objection is pending a final resolution of the filing
of this Plan. The Debtor also has objected to Proof of Claim No. 20
filed by Frazier, which claim objection is consolidated with the
Frazier Adversary Proceeding. Trial docket call in the Frazier
Adversary Proceeding is scheduled to occur on April 4, 2022 as of
the filing of this Plan.

After the Petition Date, two additional actions were commenced
against the Debtor. As of the filing of this Plan, the Debtor
believes that a settlement is within reach in the Sterling Bates
action and that removal of that action will not be necessary. The
Debtor will defend the Joseph Yammine adversary proceeding, and the
Debtor does not believe that Yammine is entitled to any recovery
and thus has objected to the underlying proofs of claim and
otherwise constructed this Plan accordingly.

Anson shall retain avoidance actions or any other claims, causes of
action, and/or any and all other lawsuits, including any objections
to claims and any related set offs, and any and all facts, claims,
issues, rights, remedies, and/or defenses related thereto,
including the claims and causes of action. However, Anson is
proposing a 100% payment plan to general unsecured creditors and
thus does not believe that it will be necessary to pursue any
avoidance actions in order to fully fund the Plan.

Class 3 consists of the allowed claims of general unsecured
creditors. The Debtor shall pay the allowed general unsecured
claims in Class 3 in full and over a maximum period of 60 months
from the Effective Date of the Plan by paying (i) the net
disposable income of the Debtor pro rata to the holders of claims
in this Class, and (ii) if necessary, a lump sum balloon payment
for the 60th payment for any remaining balance due to any Class 3
creditor at the end of the 59th month.

The payments to the Class 3 allowed general unsecured claims shall
be made on the 15th day of each month commencing with the first
full calendar month following the Effective Date, and shall occur
on the 15th day of each succeeding month throughout the 60-month
period.

The Debtor projects the payments to the Class 3 unsecured creditors
according to two potential scenarios, both of which scenarios
depict different potential treatment based primarily upon the
outcome of the Frazier Adversary Proceeding.

Scenario 1 projects the impact of Proof of Claim No. 20 filed by
Frazier being allowed after adjudication of the Frazier Adversary
Proceeding in the maximum amount of $28,715 (which was the
redemption interest as of the Petition Date of Frazier in the
Alvord 287 Partnership, but subject to setoffs, defenses, and/or
reductions in the view of the Debtor).

Scenario 2 projects the impact of Proof of Claim No. 20 filed by
Frazier being allowed after adjudication of the Frazier Adversary
Proceeding in the maximum amount of $674,516 as filed.

In addition, and following the final adjudication of the Frazier
Adversary Proceeding (including the allowance and/or disallowance
of Proof of Claim No. 20), the Debtor believes that any allowed
claim of Frazier is entitled to be paid from only the assets of the
Alvod 287 Partnership, and/or the assets of the Alvod 287
Partnership may be used to pay any allowed claim of Frazier (thus
reducing the funds which the Debtor must contribute to Class 3).

Class 4 consists of Class of Equity Interest Holders. Each equity
interest holder shall retain its interest following confirmation of
the Plan.

Payments and distributions under the Plan will be funded by the
income from the normal operations of the Debtor, and consisting
primarily of the Note Income.

A full-text copy of the First Amended Plan dated Feb. 24, 2022, is
available at https://bit.ly/3HpmIub from PacerMonitor.com at no
charge.

Proposed Counsel to the Debtor:

     Jeff Carruth, Esq.
     Weycer, Kaplan, Pulaski & Zuber, P.C.
     3030 Matlock Rd., Suite 201
     Arlington, TX 76015
     Tel.: (713) 341-1158
     Fax: (866) 666-5322
     Email: jcarruth@wkpz.com

        - and -

     Christopher M. Lee, Esq.
     Lee Law Firm PLLC
     8701 Bedford Euless Rd, Ste 510
     Hurst, TX 76053
     Tel.: 469-646-8995
     Fax: 469-694-1059

                       About Anson Financial

Anson Financial, Inc. filed a Chapter 11 petition (Bankr. N.D. Tex.
Case No. 21-41517) on June 25, 2021.  At the time of the filing,
the Debtor had between $1 million and $10 million in both assets
and liabilities. J. Michael Ferguson, president, signed the
petition.  

Judge Edward L. Morris oversees the case.

The Debtor tapped Weycer, Kaplan, Pulaski & Zuber, P.C. and Lee Law
Firm, PLLC as legal counsel.


ANTERO MIDSTREAM: S&P Affirms 'BB' ICR, Outlook Stable
------------------------------------------------------
Despite its recent upgrade of its parent and primary counterparty
Antero Resources Corp. (AR) to 'BB+', S&P Global Ratings affirmed
its 'BB' issuer credit rating on Antero Midstream Partners L.P.
(AM).

S&P also affirmed its 'BB' issue-level rating on the company's
senior unsecured debt. Its '3' recovery rating remains unchanged.

The stable outlook parallels S&P's stable outlook on AR and
reflects its expectation that AM will maintain debt to EBITDA below
4.0x over the next two years.

S&P said, "The credit quality of AM's primary counterparty, AR, has
improved, which led us to upgrade it to 'BB+'. However, our view of
AM's stand-alone credit quality remains in-line with a 'BB' rating,
thus we capped our rating on the company at one notch below our
rating on AR because we consider AM to be strategically important
to AR." AR owns approximately 29% of AM and has dedicated
substantially all of its current and future acreage to the company
under long-term, fixed-fee gathering compression and water services
contracts. In addition, the company receives nearly all of its cash
flows from AR.

AM is geographically concentrated in the Marcellus and Utica shales
and is highly dependent on AR. AM's lack of geographic and customer
diversity exposes it to volume risk, though this is mitigated by
its strong contract structure and scale, given that we estimate the
company will generate S&P Global Ratings-adjusted EBITDA of $875
million in 2022.

S&P said, "Our stable outlook on AM reflects the current price
environment and its revenue exposure to AR. We expect low single
digit volume growth over the next few years. We also forecast the
company's S&P Global Ratings-adjusted debt to EBITDA will be 3.7x
in 2022 and sustained below 4.0x over the next few years.

"We could take a negative rating action on AM if we lower our
rating on AR by by more than one notch. We could lower our rating
on AR if its credit measures weaken such that its funds from
operations (FFO) to debt falls below 45% absent a clear path toward
improvement. This would most likely occur if the company increases
its shareholder returns above its free cash flows or natural gas
and natural gas liquid (NGL) prices are weaker than we expect.

"We would take a positive rating action on AM if we take a positive
rating action on AR. Specifically, we could raise our rating on AR
if it continues to improve its credit measures, including FFO to
debt of well above 60%, and we expect it will generate sustained
positive free cash flow. Additionally, we would want to see the
company reduce its cash costs closer to those of its peers, which
would enable it to support its cash flows under weaker price
environments, before raising our rating. This could occur if the
company continues to reduce its overall debt levels using its free
cash flow and natural gas and NGL prices exceed our expectations."

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

Environmental factors are a moderately negative consideration in
S&P's credit rating analysis of AM, which reflects the
above-average transition risk facing the midstream industry given
its interconnected status with the upstream industry and core
business of transporting natural gas and NGLs. AM also has an
indirect environmental exposure through its former parent and major
counterparty, Antero Resources Corp., which accounts for the
majority of its revenue.



ARCHDIOCESE OF AGANA: School, Parish Assets to Pay Victims
----------------------------------------------------------
Julianne Hernandez of the Pacific Daily News reports that District
Court of Guam Chief Judge Frances Tydingco-Gatewood ruled on
Saturday that funds from the Archdiocese of Agana's Catholic
parishes and schools could be used to help pay survivors of sexual
abuse.

In January 2019, the Archdiocese filed for Chapter 11
reorganization bankruptcy to allow it to restructure its finances
to pay the plaintiffs in about 202 clergy sex abuse claims.

The church listed $22.96 million in assets, with $45.66 million in
liabilities, according to PDN news files.

Attorney Edwin Caldie, who represented some of the survivors and
other creditors, said that the parties currently are trying to
agree on a settlement between what the claimants are asking and
what the church can pay without losing its entire community.

"It's complicated. The church chose to file for bankruptcy and so
the bankruptcy code, all of the laws, federal laws, relating to
bankruptcy, they'll guide and they'll help us figure out what that
is," Caldie said.

                          Balance

Additionally, because the claims against the church are higher than
it can pay, those involved have to figure out how to balance what
the church can pay through bankruptcy, while ensuring as much as
possible is paid to all victims.

According to Caldie, both the Archdiocese and the committee of
survivors have proposed plans for reorganization.

Although Caldie believes that the committee's plan is feasible, the
church disagrees.

"That's going to be the starting point for our discussions now,
with our mediator, to see if we can figure out common ground to
settle."

                   About Agana Archdiocese

The Roman Catholic Archdiocese of Agana is an ecclesiastical
territory or diocese of the Catholic Church in the United States
that comprises the United States dependency of Guam.

The Roman Catholic Archdiocese of Agana sought Chapter 11
protection (Bankr. D. Guam Case No. 19- 00001) on Jan. 9, 2019.  In
the petition signed by Most Rev. Michael Jude Byrnes, Coadjutor
Archbishop of Agana, it listed $22.96 million in assets, with
$45.66 million in liabilities. The case is handled by Honorable
Judge Frances M Tydingco-Gatewood. Edwin H. Caldie, of Stinson
Leonard Street LLP, is the Debtor's counsel.


ARCHDIOCESE OF NEW ORLEANS: Herman & Katz, et al., File Statement
-----------------------------------------------------------------
In the Chapter 11 cases of The Roman Catholic Church of The
Archdiocese of New Orleans, the law firms of Herman, Herman & Katz,
L.L.C., Shearman-Denenea, L.L.C., and Attorney Richard C. Trahant
provided notice under Rule 2019 of the Federal Rules of Bankruptcy
Procedure, to disclose that they are representing the Sexual Abuse
Survivors.

As of Feb. 25, 2022, the Creditors and their disclosable economic
interests are:

James Doe
c/o RICHARD C. TRAHANT
Attorney at Law
2908 Hessmer Avenue
Metairie, Louisiana 70002
Tel: 504-780-9891
Fax: 504-780-9891
E-mail: trahant@trahantlawoffice.com

* The creditor asserts claims and causes of action against the
  Debtor as set forth in Case No. 2019-01371 in Civil District
  Court, Parish of Orleans, State of Louisiana.

CJ Doe
c/o RICHARD C. TRAHANT
Attorney at Law
2908 Hessmer Avenue
Metairie, Louisiana 70002
Tel: 504-780-9891
Fax: 504-780-9891
E-mail: trahant@trahantlawoffice.com

* The creditor asserts claims and causes of action against the
  Debtor as set forth in Case No. 2018-12393 in Civil District
  Court, Parish of Orleans, State of Louisiana.

JW Doe
c/o RICHARD C. TRAHANT
Attorney at Law
2908 Hessmer Avenue
Metairie, Louisiana 70002
Tel: 504-780-9891
Fax: 504-780-9891
E-mail: trahant@trahantlawoffice.com

* The creditor asserts claims and causes of action against the
  Debtor as set forth in Case No. 2019-03947 in Civil District
  Court, Parish of Orleans, State of Louisiana.

AA Doe
c/o RICHARD C. TRAHANT
Attorney at Law
2908 Hessmer Avenue
Metairie, Louisiana 70002
Tel: 504-780-9891
Fax: 504-780-9891
E-mail: trahant@trahantlawoffice.com

* The creditor asserts claims and causes of action against the
  Debtor as set forth in Case No. 2019-06200 in Civil District
  Court, Parish of Orleans, State of Louisiana.

BB Doe
c/o RICHARD C. TRAHANT
Attorney at Law
2908 Hessmer Avenue
Metairie, Louisiana 70002
Tel: 504-780-9891
Fax: 504-780-9891
E-mail: trahant@trahantlawoffice.com

* The creditor asserts claims and causes of action against the
  Debtor as set forth in Case No. 2019-10149 in Civil District
  Court, Parish of Orleans, State of Louisiana.

Linda Lee Stonebreaker
c/o RICHARD C. TRAHANT
Attorney at Law
2908 Hessmer Avenue
Metairie, Louisiana 70002
Tel: 504-780-9891
Fax: 504-780-9891
E-mail: trahant@trahantlawoffice.com

* The creditor asserts claims and causes of action against the
  Debtor as set forth in Case No. 2019-08551 in Civil District
  Court, Parish of Orleans, State of Louisiana.

John Doe
c/o RICHARD C. TRAHANT
Attorney at Law
2908 Hessmer Avenue
Metairie, Louisiana 70002
Tel: 504-780-9891
Fax: 504-780-9891
E-mail: trahant@trahantlawoffice.com

* The creditor asserts claims and causes of action against the
  Debtor as set forth in Case No. 2018-10864 in Civil District
  Court, Parish of Orleans, State of Louisiana.

Tom Doe
c/o RICHARD C. TRAHANT
Attorney at Law
2908 Hessmer Avenue
Metairie, Louisiana 70002
Tel: 504-780-9891
Fax: 504-780-9891
E-mail: trahant@trahantlawoffice.com

* The creditor asserts claims and causes of action against the
  Debtor as set forth in Case No. 2019-08552 in Civil District
  Court, Parish of Orleans, State of Louisiana.

FF Doe
c/o RICHARD C. TRAHANT
Attorney at Law
2908 Hessmer Avenue
Metairie, Louisiana 70002
Tel: 504-780-9891
Fax: 504-780-9891
E-mail: trahant@trahantlawoffice.com

* The creditor asserts claims and causes of action against the
  Debtor as set forth in Case No. 2019-11587 in Civil District
  Court, Parish of Orleans, State of Louisiana.

Lon Doe
c/o RICHARD C. TRAHANT
Attorney at Law
2908 Hessmer Avenue
Metairie, Louisiana 70002
Tel: 504-780-9891
Fax: 504-780-9891
E-mail: trahant@trahantlawoffice.com

* The creditor asserts claims and causes of action against the
  Debtor as set forth in Case No. 2019-11575 in Civil District
  Court, Parish of Orleans, State of Louisiana.

CC Doe
c/o RICHARD C. TRAHANT
Attorney at Law
2908 Hessmer Avenue
Metairie, Louisiana 70002
Tel: 504-780-9891
Fax: 504-780-9891
E-mail: trahant@trahantlawoffice.com

* The creditor asserts claims and causes of action against the
  Debtor as set forth in Case No. 2020-02983 in Civil District
  Court, Parish of Orleans, State of Louisiana.

John Roe I
c/o RICHARD C. TRAHANT
Attorney at Law
2908 Hessmer Avenue
Metairie, Louisiana 70002
Tel: 504-780-9891
Fax: 504-780-9891
E-mail: trahant@trahantlawoffice.com

* The creditor asserts claims and causes of action against the
  Debtor as set forth in Case No. 2018-11369 in Civil District
  Court, Parish of Orleans, State of Louisiana.

John Roe II
c/o RICHARD C. TRAHANT
Attorney at Law
2908 Hessmer Avenue
Metairie, Louisiana 70002
Tel: 504-780-9891
Fax: 504-780-9891
E-mail: trahant@trahantlawoffice.com

* The creditor asserts claims and causes of action against the
  Debtor as set forth in Case No. 2019-11169 in Civil District
  Court, Parish of Orleans, State of Louisiana.

John Roe III
c/o RICHARD C. TRAHANT
Attorney at Law
2908 Hessmer Avenue
Metairie, Louisiana 70002
Tel: 504-780-9891
Fax: 504-780-9891
E-mail: trahant@trahantlawoffice.com

* The creditor asserts claims and causes of action against the
  Debtor as set forth in Case No. 2019-11171 in Civil District
  Court, Parish of Orleans, State of Louisiana.

John Roe IV
c/o RICHARD C. TRAHANT
Attorney at Law
2908 Hessmer Avenue
Metairie, Louisiana 70002
Tel: 504-780-9891
Fax: 504-780-9891
E-mail: trahant@trahantlawoffice.com

* The creditor asserts claims and causes of action against the
  Debtor as set forth in Case No. 2019-11173 in Civil District
  Court, Parish of Orleans, State of Louisiana.

Bob Roe
c/o RICHARD C. TRAHANT
Attorney at Law
2908 Hessmer Avenue
Metairie, Louisiana 70002
Tel: 504-780-9891
Fax: 504-780-9891
E-mail: trahant@trahantlawoffice.com

* The creditor asserts claims and causes of action against the
  Debtor as set forth in Case No. 2019-12224 in Civil District
  Court, Parish of Orleans, State of Louisiana.

Raymond Roe
c/o RICHARD C. TRAHANT
Attorney at Law
2908 Hessmer Avenue
Metairie, Louisiana 70002
Tel: 504-780-9891
Fax: 504-780-9891
E-mail: trahant@trahantlawoffice.com

* The creditor asserts claims and causes of action against the
  Debtor as set forth in Case No. 2019-12233 in Civil District
  Court, Parish of Orleans, State of Louisiana.

Ed Roe
c/o RICHARD C. TRAHANT
Attorney at Law
2908 Hessmer Avenue
Metairie, Louisiana 70002
Tel: 504-780-9891
Fax: 504-780-9891
E-mail: trahant@trahantlawoffice.com

* The creditor asserts claims and causes of action against the
  Debtor as set forth in Case No. 2019-12226 in Civil District
  Court, Parish of Orleans, State of Louisiana.

West Roe
c/o RICHARD C. TRAHANT
Attorney at Law
2908 Hessmer Avenue
Metairie, Louisiana 70002
Tel: 504-780-9891
Fax: 504-780-9891
E-mail: trahant@trahantlawoffice.com

* The creditor asserts claims and causes of action against the
  Debtor as set forth in Case No. 2019-12228 in Civil District
  Court, Parish of Orleans, State of Louisiana.

Jeff Roe
c/o RICHARD C. TRAHANT
Attorney at Law
2908 Hessmer Avenue
Metairie, Louisiana 70002
Tel: 504-780-9891
Fax: 504-780-9891
E-mail: trahant@trahantlawoffice.com

* The creditor asserts claims and causes of action against the
  Debtor as set forth in Case No. 2019-12237 in Civil District
  Court, Parish of Orleans, State of Louisiana.

Brad Roe
c/o RICHARD C. TRAHANT
Attorney at Law
2908 Hessmer Avenue
Metairie, Louisiana 70002
Tel: 504-780-9891
Fax: 504-780-9891
E-mail: trahant@trahantlawoffice.com

* The creditor asserts claims and causes of action against the
  Debtor as set forth in Case No. 2020-3463 in Civil District
  Court, Parish of Orleans, State of Louisiana.

In addition to the above claimants, undersigned represents 61
additional claimants who have filed Sexual Abuse Survivor Claims
into this bankruptcy.

The foregoing have retained the undersigned counsel as their legal
counsel with respect to matters arising in the Bankruptcy Case and
for purposes of asserting claims and protecting other rights
against the Debtor.

Counsel for Plaintiff can be reached at:

          Richard C. Trahant, Esq.
          2908 Hessmer Avenue
          Metairie, LA 70002
          Tel: (504) 780-9891
          Fax: (504) 780-9891
          E-mail: trahant@trahantlawoffice.com

          Soren E. Gisleson, Esq.
          Joseph E. "Jed" Cain
          Herman, Herman & Katz, L.L.C.
          820 O'Keefe Avenue
          New Orleans, LA 70113
          Tel: 504-581-4892
          Fax: 504-561-6024
          E-mail: SGISLESON@hhklawfirm.com
                  JCAIN@hhklawfirm.com

             - and -

          John H. Denenea, Jr., Esq.
          SHEARMAN~DENENEA, L.L.C.
          4240 Canal Street
          New Orleans, LA 70119
          Tel: (504) 304-4582
          Fax: (504) 304-4587
          E-mail: jdenenea@midcitylaw.com

A copy of the Rule 2019 filing is available at
https://bit.ly/3vmQs8u at no extra charge.

                About The Roman Catholic Church of
                 the Archdiocese of New Orleans

The Roman Catholic Church of the Archdiocese of New Orleans is a
non-profit religious corporation incorporated under the laws of the
State of Louisiana.  On the Web: https://www.nolacatholic.org/

Created as a diocese in 1793, and established as an archdiocese in
1850, the Archdiocese of New Orleans has educated hundreds of
thousands in its schools, provided religious services to its
churches and provided charitable assistance to individuals in need,
including those affected by hurricanes, floods, natural disasters,
war, civil unrest, plagues, epidemics, and illness. Currently, the
archdiocese's geographic footprint occupies over 4,200 square Miles
in southeast Louisiana and includes eight civil parishes:
Jefferson, Orleans, Plaquemines, St. Bernard, St. Charles, St. John
the Baptist, St. Tammany, and Washington.

The Roman Catholic Church for the Archdiocese of New Orleans sought
Chapter 11 protection (Bankr. E.D. La. Case No. 20-10846) on May 1,
2020. The archdiocese was estimated to have $100 million to $500
million in assets and liabilities as of the bankruptcy filing.

Judge Meredith S. Grabill oversees the case.

Jones Walker, LLP and Blank Rome, LLP, serve as the archdiocese's
bankruptcy counsel and special counsel, respectively.  Donlin,
Recano & Company, Inc., is the claims agent.

The U.S. Trustee for Region 5 appointed an official committee of
unsecured creditors on May 20, 2020.  The committee is represented
by the law firms of Pachulski Stang Ziehl & Jones, LLP and Locke
Lord, LLP.  Berkeley Research Group, LLC is the committee's
financial advisor.


ARKANSAS HOUSE: Seeks Cash Collateral Access
--------------------------------------------
Arkansas House Works, Inc. asks the U.S. Bankruptcy Court for the
Western District of Arkansas, Hot Springs Division, for authority
to use cash collateral.

The Debtor requires the use of cash collateral to pay ordinary and
necessary family and household expenses, the monthly mortgage
payments due to Southern Bancorp Bank, which the Debtor has
maintained as current until the filing of the case, and the
ordinary and necessary expenses incurred in the operation of the
debtor's business.

The Citizens Bank is the Debtor's primary creditor. The bank has a
second mortgage on the Debtor's real property located at 130 East
Highway 171, Hot Springs, AR 71913. In addition, the Bank holds a
mortgage junior in priority to the mortgage of Diamond Bank, on the
property located at 2350 E. Hwy 171, Malvern, AR 71913, which is
owned personally by Nicholas Chaich and is not part of the
bankruptcy estate. The Bank also has a properly-perfected lien and
security interest in a substantial portion of the Debtor's personal
property, including inventory, furniture, fixtures, equipment,
inventory, accounts, and rights to payment, which is
cross-collateralized with two separate notes owned by the Bank.

Southern Bancorp Bank holds the first mortgage on the Debtor's real
property located at 130 East Highway 171, Hot Springs, AR 71913.

The Debtor is currently in negotiations with the Bank regarding
Adequate Protection payments, and has a hearing scheduled on the
Bank's Motion to Dismiss or in the Alternative for Adequate
Protection on March 10, 2022.

The Debtor asserts the Creditor will not be harmed in the Debtor's
use of the cash collateral, as the Bank is adequately protected.
The Debtor has insured equipment, fully and deemed the Bank as loss
payee. In addition, the Bank maintains an interest in the real
property. Lastly, the Debtor expects to begin adequate protection
payments soon.

A copy of the motion is available at https://bit.ly/35k8oWJ from
PacerMonitor.com.

                 About Arkansas House Works, Inc.

Arkansas House Works, Inc. sought protection under Chapter 11 of
the U.S. Bankruptcy Code (Bankr. W.D. Ark. Case No. 6:22-bk-70114)
on February 2, 2022. In the petition signed by Nicholas Chaich,
president, the Debtor disclosed up to $50,000 in assets and up to
$1 million in liabilities.

Marc Honey, Esq., at Honey Law Firm, P. A. is the Debtor's
counsel.



BH COSMETICS: Revolution Buys Cosmetic Brand Out of Chapter 11
--------------------------------------------------------------
Sharecast reports that London-based Revolution Beauty Group has
acquired certain intellectual property assets and inventory of
United States cosmetics brand BH Cosmetics Holdings for $3.9
million (GBP2.91 million), it announced on Friday, Feb. 25, 2022.

The AIM-traded firm said the acquisition was financed through its
existing cash resources.

It said the "highly complementary" acquisition would enhance
Revolution's strategy to offer consumers quality beauty products at
affordable prices.

Launched in Los Angeles in 2009, 'Badass with Heart' (BH) Cosmetics
was described as a brand with a "strong point of view." producing
vegan and cruelty-free cosmetics for loyal 'generation Z'
consumers.

With more than 6.5 million social media followers, BH sells through
its own direct-to-consumer channel, as well as a number of
"focussed retailers" across the US and Germany.

The brand, which is well known for its makeup brushes, would
strengthen categories within the group's current portfolio, the
Revolution board said.

In 2019, BH delivered net revenue of $55.8m and was only
distributed across online and retail channels in the US and
Germany.

Covid-19 "significantly impacted" the business, with revenue
decreasing to $33.7m in 2020, generating a loss of $22.5m, caused
by high operating costs.

Revolution said it would consolidate BH Cosmetics into its wider
operations over the course of 2022, leveraging synergies across
existing product development, supply and distribution.

It said it would "re-energise" the BH brand with new products, and
use both Revolution Beauty and BH's relationships in the US, the UK
and internationally.

Given that, sales attributable to the acquisition during the first
half of the financial year ending 28 February 2023 were expected to
be "minimal," as Revolution onboarded new BH suppliers, built stock
levels and integrated BH into its operations.

BH Cosmetics filed for Chapter 11 bankruptcy protection in the U.S.
on Jan. 14, 2022.  Following U.S. court approval on Feb. 18, and
after the satisfaction of customary closing conditions, Revolution
Beauty's subsidiary RBI Acquisition Holdings became the successful
purchaser of the BH brand, its social media accounts, customer
database and certain inventory.

"BH Cosmetics is an iconic US-born brand with a loyal fan base
across digital and social platforms and loved by celebs and make-up
artists everywhere," said chief executive officer Adam Minto.

"As a cruelty-free vegan brand, BH aligns with our ethos - its
strong offering in colour cosmetics and brushes, perfectly
complements our business."

"Bringing BH Cosmetics into the group will help us accelerate our
growth trajectory in the US and leverage our existing global
ecosystem of distribution."

Minto said that like Revolution, BH had a "strong heritage" as a
challenger brand, and had disrupted the traditional beauty market
in the US.

"We remain focused on building a British global beauty brand,
capturing the vast market opportunity in mass beauty, and
continuing to win customers around the world."

"We're confident the acquisition will deliver sustainable value for
all our stakeholders over the long-term."

                     About BH Cosmetics

Originally launched in 2009, BH Cosmetics is a beauty brand
specializing in high quality, clean, vegan, and cruelty-free
cosmetics and other beauty products. BH Cosmetics sells its
products on its Shopify e-commerce platform directly to consumers
and wholesale to various global retailers.

On Jan. 14, 2022, BHCosmetics Holdings, LLC and three of its
affiliates filed petitions seeking relief under Chapter 11 of the
Bankruptcy Code (Bankr. D. Del. Lead Case No. 22-10050), to pursue
a sale of the assets.

BHCosmetics Holdings estimated assets and debt of $50 million to
$100 million as of the bankruptcy filing.

The Debtors tapped YOUNG CONAWAY STARGATT & TAYLOR, LLP, as
bankruptcy counsel; and RIVERON MANAGEMENT SERVICES, LLC, as
financial advisor. TRAVERSE LLC provides the controller and other
accounting personnel. SB360 CAPITAL PARTNERS LLC and HILCO IP
SERVICES, LLC are the sale and liquidation agents.  EPIQ CORPORATE
RESTRUCTURING, LLC, is the claims agent.


BLUE BIOFUELS: Prager Metis Issues Going Concern Doubt Warning
--------------------------------------------------------------
Blue Biofuels, Inc.'s independent auditor said in a recent
regulatory filing there is substantial doubt about the Company's
ability to continue as a going concern.

The Company disclosed in its Annual Report on Form 10-K for the
fiscal year ended December 31, 2021, it has not generated any
significant revenue since inception and has incurred losses since
inception. As of December 31, 2021, the Company has incurred
accumulated losses of $48,821,403.

On October 22, 2018, the Company filed for Chapter 11 bankruptcy.
On September 18, 2019, the judge confirmed the Company's Chapter 11
Plan, and on October 25, 2019, the bankruptcy case was closed.

The Company expects to incur significant additional losses and
liabilities in connection with its start-up and commercialization
activities. The Company also said its ability to continue as a
going concern is dependent upon its ability to obtain the necessary
financing to meet its obligations and repay its liabilities when
they become due and to generate sufficient revenues from its
operations to pay its operating expenses.

"These factors, among others, raise substantial doubt about the
Company's ability to continue as a going concern," Prager Metis
CPA's LLC, based Hackensack, New Jersey, said.  The firm has served
as the Company's auditor since 2020.

According to the Company, "Management believes that the Company's
future success is dependent upon its ability to achieve profitable
operations, generate cash from operating activities and obtain
additional financing. There is no assurance that the Company will
be able to generate sufficient cash from operations, or sell
additional shares of stock or borrow additional funds. The
Company's inability to obtain additional cash could have a material
adverse effect on its financial position, results of operations,
and its ability to continue in existence."

The Company also disclosed that the COVID-19 pandemic has
negatively affected the U.S. and global economies, disrupted global
supply chains, resulted in significant travel and transport
restrictions, including mandated closures and orders to
"shelter-in-place," and created significant disruption of the
financial markets.

"We are closely monitoring the impact of the COVID-19 pandemic on
all aspects of our business, including how it will impact our
supply chain, employees, and potential future customers," the
Company said. "Our office and lab have remained open during the
pandemic. Nevertheless, the pandemic slowed our ability to
commercialize our process in two ways: by adversely affecting our
ability to raise capital, and by adversely affecting the supply
chain of laboratory equipment and various parts of upgrades to our
CTS 2.0 system, which slowed the development of our prototypes. The
extent to which our operations may be further impacted by the
COVID-19 pandemic will depend largely on future developments, which
are highly uncertain and cannot be accurately predicted. We may
experience additional operating costs due to increased challenges
with our workforce (including as a result of illness, absenteeism
or government orders), access to supplies, capital, and fundamental
support services (such as shipping and transportation). Even after
the COVID-19 pandemic has subsided, we may experience materially
adverse impacts to our business due to any resulting economic
recession or depression. Furthermore, the effects of a potential
worsening of global economic conditions and the continued
disruptions to and volatility in the financial markets remain
unknown."

Since December 2013, Palm Beach Gardens, Fla.-based Blue Biofuels,
Inc., formerly known as Alliance Bioenergy Plus, Inc., has been a
technology company focused on emerging technologies in the
renewable energy, biofuels, and bioplastics technologies sectors.

As of Dec. 31, 2021, the Company had $1.8 million in total assets
and $3.2 million in total liabilities.


BOND FOUNDRY: Unsecured Creditors to Recover 40% in 12 Months
-------------------------------------------------------------
Bond Foundry, LLC, filed with the U.S. Bankruptcy Court for the
Southern District of New York a Disclosure Statement describing
Plan of Reorganization dated Feb. 24, 2022.

The Debtor is one of 16 subsidiaries of Coworkrs LLC. The
subsidiaries each operate a co-working office in a city in the
United States. Each subsidiary operates a standalone member-based
shared-office community, offering licenses to members.

This case involves the Debtor's lease in Austin, Texas, where such
negotiations failed and thus triggered this Chapter 11 filing. The
Debtor Landlord are parties to the Lease dated as of September 14,
2018 covering 27,000 square feet on the second floor (the
"Premises") of the Foundry Building at 310 Comal Street, Austin,
Texas (the "Building").

Given the necessary cure expenditures, the ongoing lease
obligations, and further Covid-19 variant disruptions, the Debtor's
cash flow is tight. The Plan, therefore, proposes to general
unsecured creditors a 40% distribution over 12 months as set forth
on the projections.

The Plan will treat claims as follows:

     * Class 2 consists of General Unsecured Claims. Scheduled
Claims, as adjusted by filed claims, total approximately
$3,131,625. $371,542 of this amount represents Coworkers LLC parent
company debt and $2,515,000 represents Baruch Singer investor debt.
Payment in Cash of 12 equal monthly installments commencing on
September 1, 2022, for a total of 40% of the Allowed Amount of each
Claim. Coworkrs and Mr. Singer have agreed to defer payment until
after Plan payments are made and the Debtor is otherwise able to
afford payment.

     * Class 3 consists of Interests Holders. Entitled to ownership
of new Interests on account of payment of $250,000 to fund
Effective Date payments under the Plan.

Effective Date payments under the Plan will be paid from capital to
be contributed by the Interest Holders. The Interest Holder will
cause $250,000 to be placed in escrow with Debtor's counsel before
the Confirmation Hearing to fund Effective Date payments. Post
Confirmation payments will be paid from the Debtor's net operating
income.

A full-text copy of the Disclosure Statement dated Feb. 24, 2022,
is available at https://bit.ly/3sruYFy from PacerMonitor.com at no
charge.

Attorneys for the Debtor:
   
     Mark A. Frankel, Esq.
     Backenroth Frankel & Krinsky, LLP
     800 Third Avenue
     New York, NY 10022
     Telephone: (212) 593-1100
     Facsimile: (212) 644-0544
     E-mail: mfrankel@bfklaw.com

                      About Bond Foundry

Bond Foundry, LLC, a New York-based company that engaged in
activities related to real estate, filed its voluntary petition for
relief under Chapter 11 of the Bankruptcy Code (Bankr. S.D.N.Y.
Case No. 20-11793) on Aug. 2, 2020.  At the time of the filing, the
Debtor disclosed $1 million to $10 million in both assets and
liabilities.

Judge Shelley C. Chapman, who previously oversees the case, is
replaced by Judge Lisa G. Beckerman.  The Debtor tapped Backenroth
Frankel & Krinsky, LLP as its legal counsel, and G.C. Realty
Advisors, LLC as its restructuring advisor.  David Goldwasser of
Backenroth is the chief restructuring officer.


BOY SCOUTS: Deal Gets More Opposition from U.S. Trustee
-------------------------------------------------------
Maria Chutchian of Reuters reports that the U.S. Department of
Justice's bankruptcy watchdog, the U.S. Trustee, on Friday,
February 26, 2022, expanded its list of complaints about the Boy
Scouts of America's proposed sex abuse settlement, challenging a
new provision of the deal that it says could be costly for abuse
claimants.

U.S. Trustee Andrew Vara's latest objection to the deal comes a few
weeks before the youth organization is scheduled to make its case
for bankruptcy court approval of its reorganization plan and the
underlying sex abuse settlement, which includes a $2.7 billion
trust to compensate abuse claimants.  Vara had already filed an
objection in early February, challenging the Plan's legal
protections for Boy Scouts' insurers and local councils, among
others.

Since then, the Boy Scouts, which filed for bankruptcy in February
2020 to resolve decades of allegations from men who say they were
sexually abused as children by troop leaders, has lined up critical
support for the settlement from the official committee representing
abuse survivors in the bankruptcy.

In exchange for that support, the organization added new
child-protection measures as well as what it calls an independent
review process that aims to give abuse survivors with especially
severe claims an opportunity to seek higher payouts.

Vara said that option, which could cost the claimant up to $20,000
to pursue, is "illusory."  He also accused the organization of
failing to explain how it calculated the fee, which he deemed
"excessive and burdensome."

The U.S. Trustee argued that the independent review option, which
would be overseen by a neutral third party, could create a
situation in which an abuse claimant pays the fee, obtains a higher
claim amount through the process, but sees that higher amount
ultimately overturned by the settlement trustee.

A lawyer for the committee previously stated that a portion of the
independent review fee could potentially be waived.

More than 82,000 abuse claims have been filed against the Boy
Scouts, which has apologized and said it is committed to equitably
compensating survivors. The plan is currently supported by 73.57%
of the survivors who voted, just shy of the 75% it was aiming for.
The Boy Scouts are hoping to convince some who voted against the
plan to change their votes by March 7.

U.S. Bankruptcy Judge Laurie Selber Silverstein is scheduled to
hold a hearing on the plan on March 14.

For the Boy Scouts: Jessica Lauria, Mike Andolina, Matt Linder and
Laura Baccash of White & Case; and Derek Abbott and Andrew Remming
of Morris, Nichols, Arsht & Tunnell

For the U.S. Trustee: David Buchbinder and Hannah McCollum

                  About Boy Scouts of America

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

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

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

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

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


BOY SCOUTS: DLA Piper, Wachtell Lipton Represent 8 Local Councils
-----------------------------------------------------------------
In the Chapter 11 cases of Boy Scouts of America and Delaware BSA,
LLC, the law firms of Wachtell, Lipton Rosen & Katz and DLA Piper,
LLP (US) submitted a verified statement under Rule 2019 of the
Federal Rules of Bankruptcy Procedure, to disclose that they are
representing Andrew Jackson Council, Atlanta Area Council,
Crossroads of America Council, Denver Area Council, Grand Canyon
Council, Greater New York Councils, Mid-America Council, and Minsi
Trails Council.

Seven of the eight members of the Ad Hoc Committee do not hold
"disclosable economic interests" in relation to the Debtors within
the meaning of Rule 2019. Only one of the eight members – the
Mid-America Council – has asserted claims against the Debtors.
Those claims, which are set forth in full in Stipulation Regarding
Certain Local Council Indemnity, Contribution, and Related Claims
[D.I. 1684], include claims for "indemnity, contribution,
reimbursement, or subrogation."

All Members hold local council charters from the Boy Scouts of
America. Although the Ad Hoc Committee does not individually
represent any local council, it nonetheless seeks to provide a
voice to its Members regarding their interests in these bankruptcy
cases.

There is no written instrument authorizing the Ad Hoc Committee to
act on behalf of its Members.

The Firm can be reached at:

          DLA PIPER, LLP (US)
          R. Craig Martin, Esq.
          1201 North Market Street, Suite 2100
          Wilmington, DE 19801-1147
          Telephone: (302) 468-5655
          Facsimile: (302) 778-7834
          E-mail: craig.martin@dlapiper.com

             - and -

          WACHTELL, LIPTON, ROSEN & KATZ
          Richard G. Mason, Esq.
          Douglas K. Mayer, Esq.
          Joseph C. Celentino, Esq.
          Mitchell S. Levy, Esq.
          51 West 52nd Street
          New York, NY 10019
          Telephone: (212) 403-1000
          Facsimile: (212) 403-2000
          E-mail: RGMason@wlrk.com
                  DKMayer@wlrk.com
                  JCCelentino@wlrk.com
                  MSLevy@wlrk.com

A copy of the Rule 2019 filing is available at
https://bit.ly/3C5eK8r at no extra charge.

                    About Boy Scouts of America

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

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

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

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

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


BOY SCOUTS: Should Explain Abuse Victims' $20,000 Fee to Get Review
-------------------------------------------------------------------
Becky Yerak of The Wall Street Journal reports that the U.S.
government's bankruptcy watchdog said the Boy Scouts of America
need to explain why it would charge an "excessive and burdensome"
$20,000 fee for sexual abuse survivors to get an independent review
of their compensation claims.

The youth group has proposed setting up a roughly $2.7 billion
trust to settle abuse claims that drove it into bankruptcy, and
survivors may stick with traditional trust distribution procedures
at no additional cost. But under an option added earlier this
February 2022 in a settlement.

                   About Boy Scouts of America

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

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

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

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

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


BRICK HOUSE: Wins April 18 Solicitation Extension
-------------------------------------------------
Judge Kevin R. Anderson of the U.S. Bankruptcy Court for the
District of Utah, Central Division extended the period within which
Debtor Brick House Properties, LLC has the exclusive right to
solicit acceptances of a Chapter 11 plan through and including
April 18, 2022.

The ninety-day extension of the Solicitation Period is warranted
here because among other things:
(i) a key component of Debtor's Plan is the sale of a portion of
its real estate to Vesna Capital;

(ii) the Debtor's case is somewhat complex, especially considering
the manifold disputes with Vesna Capital;

(iii) the Debtor has made significant progress in resolving issues
facing its estate, as the Court is aware through the hearings
conducted in this matter and the pleadings on file; and

(iv) confirmation of such a plan will allow the Debtor to preserve
its value as an ongoing concern, which can only benefit the
Debtor's creditors.

This is the Debtor's fourth extension that will give them adequate
time to resolve disputes with Vesna Capital and to finalize
acceptance of the Plan with key creditors.

A copy of the Debtor's Motion to extend is available at
https://bit.ly/35O0PHR from PacerMonitor.com.

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

                         About Brick House Properties, LLC

Brick House Properties, LLC, filed a Chapter 11 bankruptcy petition
(Bankr. D. Utah Case No. 20-26250) on Oct. 21, 2020, estimating
under $1 million in both assets and liabilities.

Brick House Properties owns two parcels of real property in
Riverton, Utah. It leases portions of the property to four related
persons and entities: (i) Our Journey School LLC (the
"Pre-Elementary School"); (ii) Our Journey, Inc. (the "Elementary
School"); (iii) Hidden Valais Ranch LLC (the "Farm"); and (iv)
Emily and Josh Aune.

Emily Aune is the sole member of the Debtor and is also the sole
member and owner of the Farm.  She is a 90% owner in the
Pre-Elementary School. The Elementary School is a 501(3)(c)
non-profit and is managed by a board of which Emily and Josh are
members.

Judge Kevin Anderson oversees the case. The Debtor is represented
by Cohne Kinghorn, P.C. as counsel.


CAN B CORP: Arena Entities Own 9.99% Stake as of Dec. 31
--------------------------------------------------------
In a Schedule 13G/A filed with the Securities and Exchange
Commission, these entities and individuals reported that as of Dec.
31, 2021, they beneficially own 338,569 shares of common stock of
Can B Corp., representing 9.99 percent of the shares outstanding:

  * Arena Special Opportunities Partners I, LLC
  * Arena Special Opportunities Fund, LP
  * Arena Special Opportunities Partners (Onshore) GP, LLC
  * Arena Special Opportunities Fund (Onshore) GP, LLC
  * Arena Investors, LP
  * Arena Investors GP, LLC

Pursuant to the terms of certain of the Issuer's notes and warrants
held by the Arena Funds, the Arena Funds cannot convert the Notes
and/or exercise the Warrants to the extent the Arena Funds,
together with its affiliates and other attribution parties, would
beneficially own, after any such conversion and/or exercise, more
than 9.99% of the outstanding shares of Common Stock.

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

https://www.sec.gov/Archives/edgar/data/1509957/000110465922022426/tm226692d1_sc13ga.htm

                         About Can B Corp

Headquartered in Hicksville New York, Canbiola, Inc. (now known as
Can B Corp) -- http://www.canbiola.com-- develops, produces, and
sells products and delivery devices containing CBD.  Cannabidiol
("CBD") is one of nearly 85 naturally occurring compounds
(cannabinoids) found in industrial hemp (it is also contained in
marijuana).  The Company's products contain CBD derived from Hemp
and include products such as oils, creams, moisturizers, isolate,
and gel caps.  In addition to offering white labeled products,
Canbiola has developed its own line of proprietary products, as
well as seeking synergistic value through acquisitions of products
and brands in the Hemp industry.

Can B Corp. reported a loss and comprehensive loss of $5.72 million
for the year ended Dec. 31, 2020, compared to a loss and
comprehensive loss of $5.90 million for the year ended Dec. 31,
2019.  As of Sept. 30, 2021, the Company had $14.61 million in
total assets, $9.01 million in total liabilities, and $5.61 million
in total stockholders' equity.

Hauppauge, NY-based BMKR, LLP, the Company's auditor since 2014,
issued a "going concern" qualification in its report dated April
12, 2021, citing that the Company incurred a net loss of $5,851,512
during the year ended Dec. 31, 2020 and as of that date, had an
accumulated deficit of $30,521,025.  Due to recurring losses from
operations and the accumulated deficit, the Company stated that
substantial doubt exists about its ability to continue as a going
concern.


CERTA DOSE: Case Trustee Seeks to Use Cash Collateral
-----------------------------------------------------
Kenneth P. Silverman, Esq., the chapter 11 operating trustee of the
bankruptcy estate of Certa Dose, Inc., asks the U.S. Bankruptcy
Court for the Southern District of New York for entry of an order
authorizing the Trustee's emergency use of cash collateral in which
Dr. Caleb S. Hernandez asserts an interest.  Silverman seeks to
immediately make certain payments to approximately 10 law firms and
attorneys in the ordinary course of the Debtor's businesses (OCPs)
in order to preserve the Debtor's intellectual property assets.

As part of the Debtor's business and to protect the value of its
intellectual property assets, prior to and after the Petition Date,
the Debtor has applied for and prosecuted applications for patents,
trademarks, and other intellectual property rights in approximately
nine countries around the world.

To assist in those efforts, the Debtor employs the OCPs, who
provide specialized legal services for the Debtor solely relating
to intellectual property rights and unrelated to the chapter 11
case.

Although the Trustee anticipates that the OCPs will wish to
continue representing the Debtor during the chapter 11 case, many
will not be in a position to do so if the Debtor cannot meet its
payment obligations on a regular basis. Without the OCPs'
knowledge, expertise, and familiarity in certain matters relating
the IP Assets, the Debtor undoubtedly would incur additional and
unnecessary expenses in educating and retaining replacement
professionals and could potentially miss certain important filing
deadlines.

In addition to the continuing obligations which must be met in
order to preserve the IP Assets, the Trustee has been informed that
certain deadlines are fast approaching for filings with various
governmental entities, which cannot be extended. In total, the
Trustee has been informed that approximately $70,590, consisting of
$45,512 in current and past due professional fees and $25,078 in
governmental filing fees, will need to be expended on or before
April 5, 2022, in order to ensure that the Debtor's patent and
other intellectual property applications are not deemed abandoned.

The Trustee asserts that the Lender is adequately protected because
making the Immediate Payments is the only way to preserve its
collateral, and the Lender has asserted that its collateral is
valued far in excess of the proposed cash to be paid. Moreover, the
Trustee proposes to give the Lender the same additional protections
afforded it under the Prior Orders.

A copy of the motion is available for free at
https://bit.ly/3tn1Qim from PacerMonitor.com.

                      About Certa Dose, Inc.

Certa Dose Inc. develops, sells and licenses pharmaceutical
products and technology. Its principal business is developing,
selling and licensing its pharmaceutical products and technology.
The Company was designated as an innovation company by Johnson &
Johnson and has received a grant and mentorship from J & J.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. S.D.N.Y. Case No. 21-11045) on May 30,
2021. In the petition signed by Caleb S. Hernandez, president, the
Debtor disclosed up to $50 million in assets and up to $100 million
in liabilities.

Judge Lisa G. Beckerman presides over the case.

Norma Ortiz, Esq., at Ortis & Ortiz, LLP is the Debtor's counsel.



CHEMBIO DIAGNOSTICS: Amends Employment Contract With CEO
--------------------------------------------------------
Chembio Diagnostics, Inc. entered into an amendment of its existing
employment agreement with Richard L. Eberly, the company's
president and chief executive officer.

Under the original employment agreement, if Mr. Eberly's employment
were terminated or not renewed by the company without cause or by
the CEO for good reason, the company was required to pay the CEO an
amount equal to his base salary and a pro rata bonus amount, each
with respect to the year in which the termination occurs.  The
amendment modifies this provision such that if Mr. Eberly's
employment is terminated or not renewed by the company without
cause or by Mr. Eberly for good reason within 12 months of a change
in control (as defined in the employment agreement), the company
will be required to pay Mr. Eberly an amount equal to twice his
base salary with respect to the year in which the termination
occurs, in addition to the pro rata bonus amount.

The amendment further provides that if Mr. Eberly's employment is
terminated or not renewed by the company without cause or by the
CEO for good reason within 12 months following a change in control,
then the CEO, subject to his execution of a release of claims, will
be entitled to receive accelerated vesting in full of each
outstanding equity award agreement executed by the company and the
CEO, to the extent such vesting is based solely on his continued
service over a period of time (rather than any performance-related
metric).

                             About Chembio

Chembio Diagnostics, Inc. develops, manufactures and commercializes
point-of-care tests for the detection and diagnosis of infectious
diseases, including COVID-19, sexually transmitted disease, and
fever and tropical disease.

Chembio reported a net loss of $25.52 million for the year ended
Dec. 31, 2020, a net loss of $13.67 million for the year ended
Dec. 31, 2019, and a net loss of $7.86 million for the year ended
Dec. 31, 2018.  For the nine months ended Sept. 30, 2021, the
Company reported a net loss of $19.93 million.


CHICAGOAN LOGISTIC: Unsecureds' Recovery Hiked to 35% in 60 Months
------------------------------------------------------------------
Chicagoan Logistic Company ("CLC") submitted an Amended Plan of
Reorganization for Small Business dated Feb. 24, 2022.

The Debtor has 6 secured creditors, BMO Harris Bank, N.A., BMO
Harris Bank NA, and The Huntington Bank. U.S. Bank Equipment is
secured with respect to a Samsara camera equipment. Mercedes Benz
Financial Services with respect to a company vehicle and Fifth
Third National Bank in connection with a PPP loan secured by a bank
account.

The Debtor's remaining vehicles and trailers are leased from QL
Titling Trust/Quality Leasing in 7 separate lease agreements and
vehicles and trailers leased from AJT Services, Inc. Because of the
slowdown in the trucking industry, the Debtor has still not
returned to its pre-pandemic profitability.

However, the Debtor believes that its monthly income and cash flow
will continue to grow post-pandemic and the Debtor will be able to
fund its monthly payments to its secured creditors; payment of the
rental fees to QL Titling Trust/Quality Leasing for each of the
vehicles and trailer which the company leases, and an estimated 35%
dividend to general unsecured non priority creditors through this
Amended Plan of Reorganization (the "Amended Plan") over a term of
60 months.

The Plan provides for payment of one class of secured creditors,
one class of priority claims, and one class of general unsecured
non-priority claims. Non-priority unsecured creditors holding
allowed claims will receive payment, through periodic cash
distributions from the Debtor if the Plan is consensual. If the
Plain is not consensual, distributions shall be made by Subchapter
V Trustee, Matthew Brash. This Plan also provides for the payment
of administrative and priority claims including priority tax
claims. The Plan does not provide for any payments or distributions
to the holder of the equity interest.

Class 1A consists of the Motor Vehicle Claim of BMO Harris Bank,
Claim # 1. The value of the collateral which secures this claim is
$89,325.87. This amount shall be reduced by the adequate protection
payments received prior to Confirmation of this Plan. Commencing on
July 15, 2022, BMO Harris Bank shall receive equal monthly
installment payments in the amount $1,681.15 which includes
interest at 5% per annum, and on the 15th day of each month
thereafter with a final payment no later than June 15, 2027. Claim
1A is impaired under the Plan.

Class 1B consists of the Motor Vehicle Claim of BMO Harris Bank,
Claim # 2. The value of the collateral which secures this claim is
$188,725.00. This amount shall be reduced by the adequate
protection payments received prior to Confirmation of this Plan.
Commencing on July 15, 2022, BMO Harris Bank shall receive equal
monthly installment payments in the amount $3,551.88 which
includesinterest at 5% per annum, and on the 15th day of each month
thereafter with a final payment no later than June 15, 2027. Claim
1B is impaired under the Plan.

Class 1C consists of the Motor Vehicle Claim of The Huntington
Bank. The value of the collateral which secures the claim is
$185,000.00. This amount shall be reduced by the adequate
protection payments received prior to Confirmation of this Plan.
Commencing on July 20, 2022, The Huntington Bank shall receive
equal monthly installment payments, in the amount $3,481.77 which
includes interest at 5% per annum, and on the 20th day of each
month thereafter with a final payment no later than June 20, 2027.
Claim 1C is impaired under the Plan.

Class 1D consists of the Secured Lease/Security Claim of US Bank
N.A. dba US Bank Equipment for Samsara Camera Equipment shall be
paid in full, in accordance with the terms of the contract. Claim
1D is unimpaired.

Class 1E consists of the Secured Claim of Mercedes Benz Financial
Services which secures a 2018 Mercedes vehicle shall be paid in
accordance with the terms of the contract. Claim 1E is unimpaired.

Class 1F consists of the Secured Claim of Fifth Third National Bank
in connection with a PPP loan is secured by a bank account at Fifth
Third National Bank in the amount $64,810.00. Fifth Third National
Bank shall set-off the entire amount in the account in full
satisfaction of its claim. Claim IF is impaired.

Class 1G consists of the Motor Vehicle Lease Claims of Quality
Leasing. Debtor shall assume all 7 Leases with Quality Leasing and
shall pay the Leases in accordance with the terms of each Lease.
Claim 1G is unimpaired under the Plan.

Class 3 consists of General Unsecured Non-Priority Claims. General
Unsecured Non-Priority Claims aggregate approximately $819,379.26
as set forth on the Allowed Unsecured Non-Priority Claims Register.
Allowed Class 3 claims shall be paid approximately $245,813.78
through pro rata distributions of deferred cash payments to holders
of allowed Class 3 Claims in sixty monthly installments. Monthly
payments will commence on July 1, 2022, and each month thereafter
through and including June 30, 2027.

In the first year of the Amended Plan, the Debtor shall make
payments equal to 10% of the entire dividend to be paid to
unsecured creditors over the life of the Amended Plan. In the 2nd
year of the Amended Plan, the Debtor shall make payments equal to
15% of the entire dividend to be paid to unsecured creditors. In
the 3rd year of the Amended Plan, the Debtor shall make payments
equal to 20% of the entire dividend to be paid to unsecured
creditors. In the 4th year of the Amended Plan, the Debtor shall
make payments equal to 25% of the entire dividend to be paid to
unsecured creditors. In the final year of the Amended Plan, the
Debtor shall pay 30% of the entire dividend to be paid to unsecured
creditors. The monthly installments shall be distributed to allowed
Class 3 Claims, pro rata, by the Debtor in the event the Plan is
consensual. If the Plan is not consensual, distributions shall be
made by the Subchapter V Trustee, Matthew Brash. Class 3 claimants
may be prepaid without penalty or discount. Class 3 claims are
impaired under the Plan.

The Plan shall be funded by proceeds from the Estate's available
cash, cash equivalents, and proceeds generated from Debtor's
business income and cash flow. The Debtor projects that his cash
flow will be sufficient to make the Plan payments.

A full-text copy of the Amended Plan of Reorganization dated Feb.
24, 2022, is available at https://bit.ly/3spfGRN from
PacerMonitor.com at no charge.

Attorneys for the Debtor:

     Laxmi P Sarathy
     3553 W. Peterson Ave., Suite 102
     Chicago, Illinois 60659
     Tel: (312) 674-7965
     E-mail: L.sarathylaw@gmail.com

     David R Herzog
     53 West Jackson Blvd., Suite 1442
     Chicago, Illinois 60604
     Tel: (312) 427-1558
     E-mail: drh@dherzoglaw.com

                 About Chicagoan Logistic Company

Chicagoan Logistic Company, an affiliate of NAHAUL, Inc., is a
Chicago-based company in the general freight trucking industry.  

Chicagoan Logistic Company and NAHAUL filed Chapter 11 petitions
(Bankr. N.D. Ill. Case Nos. 21-07154 and 21-07152) on June 5, 2021.
The two cases are not jointly administered.

In the petition signed by Serkan B. Kaputluoglu, president,
Chicagoan Logistic Company disclosed total assets of up to $1
million and total liabilities of up to $10 million.  

Judge Carol A. Doyle oversees Chicagoan Logistic Company's Chapter
11 case.

Chicagoan Logistic Company tapped David Herzog, Esq., at Herzog &
Schwartz, P.C. and Laxmi P. Sarathy, Esq., as bankruptcy counsel;
Romano Law, PLLC as special counsel; and Daniel Greenman & Co. as
accountant.

Buchalter, A Professional Corporation represents creditor, Partners
Funding. Vadim Serebro, Esq., serves as counsel to creditor, World
Global Capital LLC, doing business as Funderslink.  ATX MCA Fund I,
LLC, also a creditor, is represented by The Magnozzi Law Firm, P.C.
Creditor BMO Harris is represented by Howard & Howard.


COCHRANE ANESTHESIA: Unsecureds Will Get 15% of Claims in Plan
--------------------------------------------------------------
Cochrane Anesthesia, PLLC, filed with the U.S. Bankruptcy Court for
the Northern District of Texas a Plan of Reorganization under
Subchapter V dated Feb. 24, 2022.

The Debtor operates an anesthesia medical practice with offices
located in Aledo, Texas and Garland, Texas. The Debtor's revenue
has declined during the COVID-19 pandemic, which led to the
Debtor's inability to fully service its debt and ultimately the
filing of this Case.

Under the Plan the Debtor will pay Allowed Secured Creditors in
full and will pay Unsecured Creditors approximately 15% on their
Allowed Claims.

The Plan will treat claims as follows:

     * Class 1 consists of Allowed Secured Claim of De Lage Landen
Financial Services, Inc. This Claim shall be paid in full in equal
monthly installments of principal and interest over 60 months from
the Effective Date. Payments shall commence on the first day of the
first month following the Effective Date and continue on the first
day of each month thereafter. Interest shall accrue at the rate of
5% per annum commencing on the Effective Date. To the extent that
this claim is not fully secured then the difference will be treated
as Unsecured. The Allowed Unsecured Claim shall be treated in Class
8 of this Plan. This Claim is impaired.

     * Class 2 consists of Allowed Secured Claim of Small Business
Financial Solutions, LLC. This Claim shall be paid in full in equal
monthly installments of principal and interest over 60 months from
the Effective Date. Payments shall commence on the first day of the
first month following the Effective Date and continue on the first
day of each month thereafter. Interest shall accrue at the rate of
5% per annum commencing on the Effective Date. To the extent that
this claim is not fully secured then the difference will be treated
as Unsecured. The Allowed Unsecured Claim shall be treated in Class
8 of this Plan. This Claim is impaired.

     * Class 3 consists of Allowed Secured Claim of J.P. Morgan
Chase Bank, N.A. This Claim shall be paid in full in equal monthly
installments of principal and interest over 60 months from the
Effective Date. Payments shall commence on the first day of the
first month following the Effective Date and continue on the first
day of each month thereafter. Interest shall accrue at the rate of
5% per annum commencing on the Effective Date. To the extent that
this claim is not fully secured then the difference will be treated
as Unsecured. The Allowed Unsecured Claim shall be treated in Class
8 of this Plan. This Claim is impaired.

     * Class 4 consists of Allowed Secured Claim of Advantage
Platform Services, Inc. This Claim shall be paid in full in equal
monthly installments of principal and interest over 60 months from
the Effective Date. Payments shall commence on the first day of the
first month following the Effective Date and continue on the first
day of each month thereafter. Interest shall accrue at the rate of
5% per annum commencing on the Effective Date. To the extent that
this claim is not fully secured then the difference will be treated
as Unsecured. The Allowed Unsecured Claim shall be treated in Class
8 of this Plan. This Claim is impaired.

     * Class 5 consists of Allowed Secured Claims of CHTD Company.
This Claim shall be paid in full in equal monthly installments of
principal and interest over 60 months from the Effective Date.
Payments shall commence on the first day of the first month
following the Effective Date and continue on the first day of each
month thereafter. Interest shall accrue at the rate of 5% per annum
commencing on the Effective Date. To the extent that this claim is
not fully secured then the difference will be treated as Unsecured.
The Allowed Unsecured Claim shall be treated in Class 8 of this
Plan. This Claim is impaired.

     * Class 6 consists of Allowed Secured Claims of Corporation
Service Company. This Claim shall be paid in full in equal monthly
installments of principal and interest over 60 months from the
Effective Date. Payments shall commence on the first day of the
first month following the Effective Date and continue on the first
day of each month thereafter. Interest shall accrue at the rate of
5% per annum commencing on the Effective Date. To the extent that
this claim is not fully secured then the difference will be treated
as Unsecured. The Allowed Unsecured Claim shall be treated in Class
8 of this Plan. This Claim is impaired.

     * Class 7 consists of Allowed Secured Claim of Fixer Funding.
This Claim shall be paid in full in equal monthly installments of
principal and interest over 60 months from the Effective Date.
Payments shall commence on the first day of the first month
following the Effective Date and continue on the first day of each
month thereafter. Interest shall accrue at the rate of 5% per annum
commencing on the Effective Date. To the extent that this claim is
not fully secured then the difference will be treated as Unsecured.
The Allowed Unsecured Claim shall be treated in Class 8 of this
Plan. This Claim is impaired.

     * Class 8 consists of Allowed Unsecured Claims. The Debtor
will pay $500.00 to the Class to be shared pro-rata by the
Claimants with Allowed Claims. Payments shall commence on the first
day of the first month following the Effective Date and continue on
the first day of each month thereafter. These Claims are impaired.


     * Class 9 consists of Equity Interests. Class 9 Equity
Interests shall be retained. This Class is not Impaired.

The Debtor intends to make all payments required under the Plan
from its ordinary operating revenue.  

Under the liquidation analysis, Unsecured Claimants would receive
nothing on their Claims in a Chapter 7 case. Under this Plan,
however, Unsecured Claimants will receive approximately 15% of
their Claims.

This Plan does not contemplate a liquidation of the Assets.

A full-text copy of the Plan of Reorganization dated Feb. 24, 2022,
is available at https://bit.ly/3HpFrWo from PacerMonitor.com at no
charge.

Attorneys for Debtor:
     
     Joyce W. Lindauer, Esq.
     Joyce W. Lindauer Attorney, PLLC
     1412 Main Street, Suite 500
     Dallas, TX 75202
     Telephone: (972) 503-4033
     Facsimile: (972) 503-4034
     Email: joyce@joycelindauer.com

                    About Cochrane Anesthesia

Cochrane Anesthesia, PLLC, sought protection under Chapter 11 of
the Bankruptcy Code (Bankr. N.D. Tex. Case No. 21-42824) on Dec. 3,
2021. In the petition signed by Glenn Cochrane, managing partner,
the Debtor disclosed up to $100,000 in assets and up to $500,000 in
liabilities.

Judge Mark X. Mullin oversees the case.

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


COEUR MINING: Moody's Puts 'B2' CFR Under Review for Downgrade
--------------------------------------------------------------
Moody's Investors Service placed Coeur Mining, Inc.'s B2 Corporate
Family Rating, B2-PD probability of default rating and B3 rating of
its $375 million senior unsecured notes under review for downgrade.
The outlook has changed to rating under review from stable. The
review for downgrade was prompted by Coeur's announcement of a
material increase in the estimated capital cost and a delay in the
completion of the Rochester mine expansion project ("POA 11"),
along with a substantial increase in the estimated operating costs
at several mines in 2021 and 2022.

On Review for Downgrade:

Issuer: Coeur Mining, Inc.

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

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

Gtd Senior Unsecured Global Notes, Placed on Review for Downgrade,
currently B3 (LGD5)

Outlook Actions:

Issuer: Coeur Mining, Inc.

Outlook, Changed To Rating Under Review From Stable

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

Moody's placed Coeur ratings under review for downgrade to reflect
the likelihood of a meaningful deterioration in financial leverage
and liquidity in the next 18-24 months as the company completes the
POA 11 expansion project. Coeur has announced an increase in total
estimated construction capital for POA 11 project from $397 million
to approximately $597 million. The increase was driven by the
estimated 10-15% cost escalation, additional contingency and $70 -
$80 million related to the change in the scope of the project that
now calls for the integration of the pre-screening technology into
the new crushing circuit. The project target completion date has
been moved from the 2022 year-end to Q3 2023 when the company
expects to complete the installation of the new crushing circuit.
Material increase in costs applicable to sales (CAS) in 2021 and
higher than previously anticipated gold and silver CAS guided for
2022 are additional negative credit considerations.

Coeur had adequate liquidity as of December 31, 2021 supported by
$57 million in cash and cash equivalents and $200 million available
under the $300 million revolving credit facility, net of $35
million in outstanding letters of credit and $65 million in
borrowings.

The ratings review will focus on Coeur's projected operating and
financial performance in 2022 and 2023 and various strategies
contemplated by the company to secure the incremental funding
required to complete the POA 11 project. An important part of the
review will be an assessment of the financial flexibility and
company's ability to maintain the adequate liquidity levels and
credit metrics commensurate with B2 rating throughout the project
construction period.

Coeur Mining, Inc. is a mid-tier gold and silver producer. The
company's producing properties include Rochester silver-gold mine
in Nevada, Palmarejo gold-silver complex in Mexico, Wharf gold mine
in South Dakota and Kensington gold mine in Alaska. The company
also owns the Silvertip mine (silver-zinc-lead) in Canada,
Sterling/Crown Gold Project in Nevada, multiple exploration assets
in North America and interests in early stage precious metals
companies. Coeur generated $833 million of revenue in FY2021.

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


COOPER-STANDARD HOLDINGS: S&P Cuts ICR to 'CCC+', Outlook Negative
------------------------------------------------------------------
S&P Global Ratings lowered its issuer credit rating on North
American automotive supplier Cooper-Standard Holdings Inc. to
'CCC+' from 'B-'.

S&P said, "At the same time, we lowered our ratings on its secured
debt to 'CCC+' from 'B-' and on its unsecured notes to 'CCC-' from
'CCC'. Our '3' recovery rating on the secured debt (50%-70%;
rounded estimate: 50%) and '6' recovery rating (rounded estimate:
0%) on the unsecured notes are unchanged.

"The negative outlook reflects the risk that we could lower our
ratings on Cooper-Standard if the company is unable to stabilize
and improve margins and address its upcoming maturities. It also
reflects the risk that the company engages in a refinancing or
restructuring transaction that we would consider distressed.

The downgrade reflects Cooper-Standard's weak margins and
persistent negative free cash flow as well as the company's
unsustainably leveraged capital structure. Its operations have been
impaired by the slowdown in North American automotive production
because of ongoing semiconductor chip shortages, as well as high
commodity inflation in costs for materials such as rubber and
steel. This resulted in negative EBITDA in 2021 and negative free
operating cash flow (FOCF) of over $200 million. S&P expects the
company will continue to generate negative FOCF over the next
couple years and that leverage will be about 20x in 2022, falling
toward 8x by the end of 2023. Given the challenges and volatility
of running a high fixed-cost original parts business, S&P views
such leverage as unsustainably high.

While the company is making progress in negotiating better raw
material pass-through amid a gradual recovery in volumes through
2023, production volatility is likely to persist in 2022, and the
magnitude of success in passing on higher costs remains uncertain.
Cooper-Standard has historically recovered about 40%-60% of higher
input costs, but coverage in its contracts for metal prices has not
been as good. S&P said, "Compared to some other slightly larger
tier 1 suppliers that we rate, we view Cooper-Standard as having
overall weaker pricing and recovery mechanisms in place.
Additionally, the company may face further challenges on its labor
costs as volumes recover later this year."

The company has adequate liquidity despite large FOCF deficits but
has some upcoming maturities and a capital structure that includes
very high interest rate debt. As of Dec. 31, 2021, the company had
$248 million cash and $147.5 million of availability on its
revolver. However, the company funded its high cash balances in
part with very high interest senior secured notes due in 2024. The
very high interest on this debt has exacerbated the company's
negative free cash flow and will continue to do so. The company
also faces an upcoming maturity of its term loan due in November
2023 and its asset-based loan (ABL), which has a springing maturity
of August 2023 if the term loan is not refinanced by then. Given
its very high leverage, we believe it may be difficult to refinance
this debt.

The negative outlook reflects the risk that S&P could lower its
ratings on Cooper-Standard if the company is unable to stabilize
and grow its margins and address its upcoming maturities. It also
reflects the risk that the company engages in a refinancing or
restructuring transaction that S&P would consider distressed.

S&P could downgrade Cooper-Standard if:

S&P foresees an increased likelihood Cooper-Standard engages in a
refinancing or restructuring transaction we consider distressed;
or

-- S&P comes to believe the company will have difficulties
refinancing its upcoming maturities.

S&P could revise its outlook to stable or raise its ratings if the
company:

-- Increases margins significantly such that we view leverage as
more sustainable and see a path to sustainable FOCF;

-- Manages to maintain its adequate liquidity without
significantly increasing its debt load; and

-- Addresses its upcoming term loan maturity.



ELITE TRANSPORTATION: Seeks Cash Collateral Access Thru June 30
---------------------------------------------------------------
Elite Transportation, LLC asks the U.S. Bankruptcy Court for the
District of Kansas for authority to use cash collateral in
accordance with the budget and provide adequate protection through
June 30, 2022.

The Debtor requires the use of cash collateral for general
operating purposes and to pay the costs and expenses of
administering the Chapter 11 case.

The Debtor owns accounts receivable valued at approximately $29,000
and bank accounts with a balance of approximately $84,000. The
Internal Revenue Service has filed tax liens for an indebtedness of
approximately $631,000. The tax lien filings would constitute liens
against the accounts receivable and bank accounts of the Debtor.

The accounts receivable and bank accounts are the IRS' collateral.

The Debtor proposes as adequate protection to the IRS a replacement
lien in postpetition accounts receivable generated by Debtor to the
extent of the Debtor's use of the cash collateral.

A copy of the motion is available at https://bit.ly/3HAf7sY from
PacerMonitor.com.

                 About Elite Transportation, LLC

Elite Transportation, LLC owns and runs a trucking operation
headquartered in Wichita, Kansas. The Debtor sought protection
under Chapter 11 of the U.S. Bankruptcy Code (Bankr. D. Kans. Case
No. 22-10110) on February 25, 2022. In the petition signed by
Crystal McCullough, manager, the Debtor disclosed $439,913 in
assets and $3,844,261 in liabilities.

Judge Mitchell L. Herren oversees the case.

Mark Lazzo, Esq., at Mark J. Lazzo, Attorney at Law, is the
Debtor's counsel.



EOS ENERGY: Recurring Losses Raise Going Concern Doubt
------------------------------------------------------
New York-based Deloitte & Touche LLP concluded in its recent audit
report that there is substantial doubt about the ability of EOS
Energy Enterprises, Inc., to continue as a going concern.

"The Company has suffered recurring losses from operations that
raise substantial doubt about its ability to continue as a going
concern," Deloitte said its Audit Report dated February 25, 2022.
The Firm has served as the Company's auditor since 2017.

The Company explained in its Annual Report on Form 10-K for the
year ended December 31, 2021, that it is in the early
commercialization stage of its lifecycle and, as such, has limited
revenue generating activities. Accordingly, the Company has
incurred significant recurring losses, and net operating cash
outflows from operations since inception, which is attributable to
its higher operating costs relative to its revenue base. The
Company continues to invest heavily in research and development to
optimize our battery technology system not only for the current
generation product but for future generation products and
services.

"In addition, we continue to invest in capital to expand
manufacturing capacity to meet current customer commitments and
fulfill orders from current backlog and anticipated future orders.
We are also investing in sales and marketing activities and other
costs associated with implementing the infrastructure to support
our growth strategy. While management and the Company's Board of
Directors anticipate the Company will eventually reach a scale of
profitability through the sale of battery energy storage systems
and other complimentary products and services, the Company believes
the current stage of its lifecycle justifies continued investment
in the development and launch of product at the expense of
short-term profitability. Accordingly, we expect to continue to
incur significant losses and net operating cash outflows from
operations for the foreseeable future. As of December 31, 2021,
based on the factors described above, management concluded that
there was substantial doubt about the Company's ability to continue
to operate as a going concern for the 12 months following the
issuance of our consolidated financial statements," EOS Energy
said.

The ability of the Company to continue as a going concern is
dependent upon the Company's ability to access additional sources
of capital, including, but not limited to, equity and/or debt
financings, licensing revenue, and government loans or grants. For
example, the Company has passed Part I of the application under the
U.S. Department of Energy's Loan Guarantee Solicitation for
Applications for Renewable Energy Projects and Efficient Energy
Projects.  "There can be no assurance that we will successfully
complete Part II of the DOE Loan Program or otherwise be able to
obtain this new funding on terms acceptable to us, on a timely
basis, or at all," EOS Energy said. "Our inability to obtain
significant additional funding on acceptable terms could have a
material adverse effect on our business and cause us to alter or
reduce our planned operating activities, including but not limited
to delaying, reducing, terminating or eliminating planned research
and development and manufacturing activities, to conserve our cash
and cash equivalents."

"Our anticipated expenditure levels may change if we adjust our
current operating plan. Such actions could delay development and
manufacturing timelines and have a material adverse effect on our
business, results of operations, financial condition and market
valuation. Therefore, we will need to secure additional capital or
financing and/or delay, defer or reduce our cash expenditures by
later in the second half of 2022 if adequate funding is not
secured. There can be no assurance that we will be able to obtain
additional capital or financing, including DOE Loan Program
funding, on terms acceptable to us, on a timely basis or at all."

"As of December 31, 2021, we had cash and cash equivalents of
$104.8 million. Since our inception, we have financed our
operations primarily through funding received from the Private
Placement of convertible notes and the issuance of common and
preferred units. In November 2020, we received $142.3 million in
connection with the consummation of the Merger and the Private
Placement upon the Closing. In July 2021, we received $100.0
million in proceeds from the issuance of 2021 Convertible Notes to
Koch (refer to Note 15 in our consolidated financial statements).
In September 2021, the Company entered into a $25.0 million
Equipment Financing Agreement with Trinity, the proceeds of which
will be used to acquire certain equipment and other property,
subject to Trinity's approval. As of December 31, 2021, the Company
drew $7.0 million from the financing agreement.

"We expect capital expenditures and working capital requirements to
increase as we seek to execute on our growth strategy. We currently
anticipate that total capital expenditures for fiscal 2022 will be
approximately $25 million to $35 million which will be used
primarily for additional equipment, automation, and implementation
to increase our capacity and efficiency to meet our customer's
needs. Our capital expenditure and working capital requirements in
the foreseeable future may change depending on many factors,
including but not limited to the overall performance of existing
equipment, our sales pipeline, our operating results and any
adjustments in our operating plan needed in response to industry
conditions, competition or unexpected events."

EOS Energy Enterprises, Inc., designs, manufactures, and deploys
safe, scalable, and sustainable, low total cost of ownership
battery storage solutions for the electricity industry. Its
flagship technology is the proprietary Eos Znyth aqueous zinc
battery, the core of the Eos DC energy storage system, with both
front-of-the-meter and behind-the-meter applications, particularly
applications with three to twelve- hour use cases.

The Company is headquartered in Edison, New Jersey.  Its
manufacturing facility is located in the Turtle Creek, Pittsburgh
area in Pennsylvania.

As of December 31, 2021, the Company had $169.2 million in total
assets against $136.7 million in total liabilities.


FIRST ACCEPTANCE: A.M. Best Affirms B(Fair) Fin. Strength Rating
----------------------------------------------------------------
AM Best has affirmed the Financial Strength Rating (FSR) of B
(Fair) and the Long-Term Issuer Credit Ratings (Long-Term ICR) of
"bb" (Fair) of the subsidiaries of First Acceptance Corporation
(collectively referred to as First Acceptance) (Delaware) [OTCQX:
FACO]. Concurrently, AM Best has affirmed the Long-Term ICR of "b-"
(Marginal) of First Acceptance Corporation. The outlook of these
Credit Ratings (ratings) is stable.

The ratings reflect First Acceptance's balance sheet strength,
which AM Best assesses as adequate, as well as its marginal
operating performance, limited business profile and marginal
enterprise risk management.

The rating affirmations reflect the group's overall adequate
balance sheet strength despite ongoing operating performance
challenges and dividends totaling $16.9 million paid to the holding
company in 2021. These dividends were distributed mainly among
stockholders, but a portion of the dividends was utilized to
provide working capital to the affiliated agency to partially fund
smaller agency acquisitions. As seen across the auto industry, the
group saw an increase in frequency and severity as a return to more
normal driving patterns emerged with miles driven increasing post
pandemic. Also, the scarcity of auto parts, labor shortages,
inflation and the significant increase in the used auto market all
impacted the group's results in 2021. Due to these events, the
group's policyholder surplus declined nearly 15% at year-end 2021,
and its combined ratio escalated more than nine points vs. the
prior year. However, the group benefits from a significant amount
of fee and other income, which is not calculated in the statutory
combined ratio and contributes on average about seven points per
year.

The group currently writes in 13 states but is concentrated in the
private passenger non-standard automobile line of business, an
industry segment that continues to face pressure with increased
claim activity and rising costs, as well as ongoing competition.

The FSR of B (Fair) and the Long-Term ICRs of "bb" (Fair) have been
affirmed for the following pooled subsidiaries of First Acceptance
Corporation:

First Acceptance Insurance Company, Inc.

First Acceptance Insurance Company of Georgia, Inc.

First Acceptance Insurance Company of Tennessee, Inc.


FIRST COAST: Case Summary & Four Unsecured Creditors
----------------------------------------------------
Debtor: First Coast Energy TX LLC
        5270 E. US Highway 83
        Rio Grande City, TX 78582

Business Description: First Coast Energy TX is an owner and
                      operator of gasoline stations.

Chapter 11 Petition Date: February 28, 2022

Court: United States Bankruptcy Court
       Southern District of Texas

Case No.: 22-70030

Judge: Hon. Eduardo V. Rodriguez

Debtor's Counsel: Areya Holder Aurzada, Esq.
                  HOLDER LAW
                  901 Main Street Suite 5320
                  Dallas, TX 75202
                  Tel: (972) 438-8800
                  Email: areya@holderlawpc.com

Total Assets: $731,237

Total Liabilities: $1,508,028

The petition was signed by Nedeliko Mirosavlievic as sole member.

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

https://www.pacermonitor.com/view/OAVBAIA/First_Coast_Energy_TX_LLC__txsbke-22-70030__0001.0.pdf?mcid=tGE4TAMA


FIRST QUANTUM: Fitch Hikes LongTerm IDR to 'B+', Outlook Positive
-----------------------------------------------------------------
Fitch Ratings has upgraded Canada-based First Quantum Minerals
Ltd.'s (FQM) Long-Term Issuer Default Rating (IDR) and senior
unsecured rating to 'B+' from 'B'. The Outlook on the Long-Term IDR
is Positive. The Recovery Rating is 'RR4'.

The upgrade reflects materially improved cash flow generation
linked to increasing copper production and strong deleveraging.
Gross debt/EBITDA reduced to 2.6x at end-2021 (4.5x in 2020) and
strong free cash flow (FCF) generation is forecasted to persist
over the medium term as copper demand will continue to expand due
to its vital role in the energy transition.

Fitch expects FQM to reduce gross debt by about USD2 billion and
net debt by about USD1.6 billion over the next two years (both as
per Fitch-adjusted definitions). A lower absolute debt quantum will
reduce the impact from copper price volatility on the company's
financial profile if market sentiment were to weaken.

The Positive Outlook reflects Fitch's expectations that the company
will continue to maintain a strong financial profile and Fitch will
look to resolve it once Fitch has more evidence how the operating
environment and investment climate in Zambia will evolve as the
country completes its debt restructuring.

KEY RATING DRIVERS

Transparent Financial Policies: The company intends to reduce
reported net debt to USD5.7 billion by 1H22 and USD4.7 billion over
the medium term. A new dividend policy was introduced in January,
which will limit distributions to the higher of CAD70 million and
15% of FCF (defined as operating cash flow net of capex and
minority distributions, but before cash interest). FQM aims to
limit net debt/EBITDA below 2.0x through the commodity cycle, which
then corresponds to a much more stringent level in prevailing
supportive markets.

Strong Cash Flow Improves Metrics: FQM delivered USD3.6 billion of
EBITDA and USD1.4 billion of FCF in 2021, with funds from
operations (FFO) gross leverage reducing to 3.2x and net leverage
to 2.5x. Based on Fitch's conservative commodity price assumptions
the rating case assumes FFO gross leverage to settle at about 2.5x
and FFO net leverage at about 2.0x over the medium term. Fitch
notes that spot prices year-to-date remain materially above Fitch's
price assumption of USD8,500 a tonne (t) of copper in 2022, so that
companies should have ample scope to outperform the rating case.

Copper Prices Are Well Supported: Global stocks for copper
represent less than three weeks of consumption. Part of this metal
is in transit with shipping taking longer linked to Covid-19
restrictions and shortage of dry-bulk shipping capacity, so that
end-markets pay a hefty premium for physical inventory (LME spot
trading at about USD10,000/t in late February). Longer-term demand
from the energy transition will require a significant supply side
response and the incentive price for the development of new mines
is ticking up as a result (CRU assessed it in 2021 at about
USD7,200/t in real terms).

Uncertainties Linger in Zambia: Following change in government in
2021, the new finance minister presented a pro-business budget for
2022, including reinstating tax deductibility for mineral
royalties. Whether the current fiscal framework will allow Zambia
to achieve budget and debt sustainability over the medium term can
only be appraised once the country's debt restructuring and
negotiations with the IMF on a financing package conclude
(potentially by end 2022). Any need to raise additional recurring
revenues could affect the finances of corporates and the investment
climate.

Renegotiation of Concession Contract in Panama: After the law that
established a fiscal and legal regime for the development of Cobre
Panama was declared unconstitutional, the Panamanian government is
now asking for a much higher royalty contribution of USD375 million
a year from the mine, compared to 2% of revenue that had originally
been agreed. This represents an increase of 4x-5x. Given that FQM
has indicated that there was agreement in principle around the
USD375 million benefit to be paid to the state, Fitch has reflected
this royalty payment in the rating forecast from 2022.

Cost Ranking Going Up: Based on 2021 reporting, FQM's mines are on
average positioned close to the mid-point of the cost curve for
all-in sustaining costs. However, there are negotiations between
the Panamanian government and FQM about higher royalties for Cobre
Panama, which will see production costs for this mine rise in 2022.
Other copper-producing companies are also scheduled to commission
several lower-cost mines in 2022 and 2023 that will be added to the
cost curve. As a result, FQM's existing portfolio is likely to be
placed on average in the third quartile in the medium term.

New Climate Strategy: FQM has committed to reduce greenhouse gas
emissions (Scope 1 and 2) by 50% by 2030 from 2020 levels.
Switching part of electricity procurement to renewables and
gas-powered generation at Cobre Panama will materially contribute
to this. Other initiatives to implement emission reductions include
the electrification of mining and hauling operations as well as
installation of in-pit crushers with conveyor belt transportation.

Production Growth in Focus: Incremental volumes over the medium
term will come from brownfield developments, including expansions
at Cobre Panama and Kansanshi, which is still to receive board
approval. The most promising greenfield prospect is Taca Taca in
Argentina, a deposit that could add 200,000-250,000 tonnes of
copper production with a reserve life of more than 25 years at an
estimated project cost of about USD3.6 billion. Pre-development and
feasibility activities continue, while a final investment decision
is not expected before 2024.

Zambia's Country Ceiling Not a Constraint: Given diversification of
earnings from several jurisdictions, Fitch applies a
multiple-countries approach to determine the applicable Country
Ceiling, in this case Panama's at 'A-'. As long as earnings from
more creditworthy jurisdictions, such as Panama or Australia,
comfortably safeguard hard-currency interest service and the
company has access to adequate liquidity from reputable
international banks, Zambia's lower Country Ceiling of 'B-' will
not limit FQM's rating.

The fact that Zambia is rated at 'RD' does not affect FQM's rating,
as the government has not taken measures that would reduce cash
flow generation or the operating environment, such as capital
controls. In the medium term, EBITDA contributions from Zambia are
projected at or slightly above 50% while contribution from Panama
and Australia are slightly below 50%.

DERIVATION SUMMARY

FQM's peers include copper producers Freeport-McMoRan Inc.
(BBB-/Stable), Hudbay Minerals Inc. (B+/Positive) and precious
metals producers like Endeavour Mining plc (BB/Stable).

FQM and Freeport both focus on copper and are in the top 10 global
producers. FQM is smaller with production of 816,000 tonnes in 2021
compared with Freeport's 1.2 million tonnes. FQM's medium-term cost
position is in the third quartile while Freeport's assets on
average are placed below the 50th percentile due to low-cost
operations at its Grasberg mine. Freeport benefits from wider
diversification across geographies with more stable operating
environment and more sizable assets with an incrementally longer
reserve life. Freeport's medium-term debt/EBITDA is below 1.5x
while FQM's leverage is below 2.5x.

FQM has a stronger business profile than Hudbay due to much larger
scale, higher reserve life and better cost position. However,
Hudbay operates in the lower-risk jurisdictions of Canada and Peru,
and has some commodity diversification. Fitch expects Hudbay's
debt/EBITDA at 2.5x-3x, although leverage may increase depending on
the investment decision on its new Rosemont project in the US.

Endeavour, a gold miner in west Africa, is smaller than FQM but
with a better cost position in the second quartile. Operations are
spread across three countries, Senegal (about 45% of mine FCF),
Cote d'Ivoire (about 20% of mine FCF) and Burkina Faso (about 35%
of mine FCF). Burkina Faso has a very weak operating environment
with many challenges, including security. The rating takes account
of very low leverage at gross debt/EBITDA at about 0.5x as well as
diversification across the three countries and six mines (after the
Karma mine disposal). The applicable Country Ceiling is Cote
d'Ivoire's (BB).

KEY ASSUMPTIONS

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

-- Copper price (USD/tonne) at 8,500 in 2022, 8,000 in 2023,
    7,500 in 2024 and 2025; gold price (USD/oz) at 1,800 in 2022,
    1,600 in 2023, 1,400 in 2024 and 1,300 thereafter; nickel
    (USD/tonne) at 16,000 in 2022, 14,000 in 2023-2024.

-- Production in line with market guidance for 2022-2024 provided
    by the company.

-- Capex at USD1,250 million for 2022-2023 and USD1,375 million
    in 2024, in line with market guidance provided by the company.
    Las Cruces underground and greenfield expansion projects are
    not included in capex.

-- Commencement of dividends from 2022 in line with the new
    dividend policy.

-- Gross debt to reduce to about USD7 billion as per Fitch
    definition or USD6.1 billion as per the company's definition
    by end-2023.

-- No large debt-funded acquisitions over the next four years.

-- Existing royalties in Panama replaced by a flat royalty of
    USD375 million payable from 2022.

-- No prospective changes in the tax regime in Zambia.

KEY RECOVERY ANALYSIS ASSUMPTIONS

The recovery analysis assumes that FQM would be considered a going
concern in bankruptcy and that it would be reorganised rather than
liquidated.

The going-concern EBITDA estimate reflects Fitch's view of a
sustainable, post-reorganisation EBITDA upon which Fitch bases the
valuation of the company. Fitch's going-concern EBITDA estimate of
USD2 billion assumes a sharp drop in copper prices followed by a
moderate recovery.

An enterprise value/EBITDA multiple of 4.5x was used to calculate
the post-reorganisation enterprise value, which factors in FQM's
scale, growth prospects and exposure, albeit decreasing, to
Zambia.

FQM's senior secured revolving credit facility (RCF) is assumed to
be fully drawn.

Secured debt reflected in the waterfall was USD2.9 billion of a
combined RCF and term-loan bank facility, and a USD1.16 billion
streaming agreement with Franco-Nevada related to the Cobre Panama
project.

Senior unsecured debt reflected in the waterfall was USD5.7 billion
consisting of bonds and a USD55 million Kalumbila facility.

After deducting 10% for administrative claims and taking into
account Fitch's Country-Specific Treatment of Recovery Ratings
Rating Criteria, Fitch's waterfall analysis generated a
waterfall-generated recovery computation (WGRC) in the 'RR4' band,
indicating a 'B+' instrument rating. The WGRC output percentage on
current metrics and assumptions was 50%.

RATING SENSITIVITIES

Developments that may, individually or collectively, lead to
positive rating action/upgrade:

-- FFO gross leverage sustained below 3.0x (debt/EBITDA below
    2.5x) combined with better visibility of the fiscal regime and
    investment climate in Zambia following completion of the
    country's debt restructuring.

-- Record of gross debt reduction.

-- Consistently positive FCF generation through the cycle.

Developments that may, individually or collectively, lead to
negative rating action/downgrade:

-- The rating is on Positive Outlook, therefore, negative rating
    action is unlikely at least in the short-term. However, the
    Outlook could be stabilised if FFO gross leverage is above
    3.0x (debt/EBITDA above 2.5x) combined with adverse changes in
    the operating environment at major operations/countries of
    operation.

-- FFO gross leverage sustained above 4.0x (debt/EBITDA above
    3.5x) could be negative for the rating.

-- Failure to maintain positive FCF.

-- Debt-funded acquisitions or higher-than-expected capex leading
    to a material impact on the financial profile.

-- Signs of deteriorating operating environments in Zambia or
    Panama.

BEST/WORST CASE RATING SCENARIO

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

LIQUIDITY AND DEBT STRUCTURE

Strong Liquidity: At end-December 2021, FQM's unrestricted cash
balances amounted to USD1,859 million and the company had available
USD755 million of committed undrawn revolving credit facilities
(with maturity in September 2025). Based on strong FCF of on
average more than USD800 million per annum in Fitch's rating case,
the business is funded at least until the end of 2024.

ISSUER PROFILE

FQM is a medium-sized miner in the top 10 global copper companies
(sixth largest in 2021 with 816,000 tonnes produced). It produces
copper in the form of concentrate, cathode and anode, as well as
gold, silver, zinc and nickel. Major assets are located in Zambia
and Panama with smaller operations in Spain, Mauritania, Australia,
Turkey and Finland.

SUMMARY OF FINANCIAL ADJUSTMENTS

For end-2021:

-- A USD1.16 billion pre-payment from Franco-Nevada was
    classified as debt and added to the total debt amount.
    Repayments of this balance are moved over time from operating
    cash flow as reported by FQM to financing cash flow;

-- A USD1.31 billion interest-bearing shareholder loan from KPMC
    was excluded from the debt quantum. 50% of interest payments
    made under this loan are treated as minority dividends, given
    that 50% of KPMC is owned by a third party;

-- A USD176 million interest-bearing shareholder loan from POSCO
    to Ravensthorpe was excluded from the debt quantum. Interest
    payments made under this loan will be treated as minority
    dividends; and

-- USD50 million of cash restricted at end-2021 to secure the
    letters of credit issued on behalf of the company was
    reclassified from long-term assets to "restricted cash"
    balance-sheet line.

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.


FSO JONES: Case Summary & One Unsecured Creditor
------------------------------------------------
Debtor: FSO Jones, LLC
        3900 W. Alameda Ave.
        32nd Floor
        Burbank, CA 91505

Business Description: FSO Jones, LLC is a global entertainment
                      company that acquires, co-produces and
                      distributes films, digital content and music
                      across multiple formats such as theatrical,
                      television and OTT digital media streaming
                      to consumers.

Chapter 11 Petition Date: February 28, 2022

Court: United States Bankruptcy Court
       Eastern District of Louisiana

Case No.: 22-10196

Judge: Hon. Meredith S. Grabill

Debtor's Counsel: KIRKLAND & ELLIS LLP
                  KIRKLAND & ELLIS INTERNATIONAL LLP
                  Anup Sathy, P.C.
                  Chad J. Husnick, P.C.
                  Whitney Fogelberg
                  300 North LaSalle Street
                  Chicago, Illinois 60654
                  Telephone: (312) 862-2000
                  Facsimile: (312) 862-2200
                  E-mail: anup.sathy@kirkland.com
                          chad.husnick@kirkland.com
                          whitney.fogelberg@kirkland.com

                       - and -

                  Douglas S. Draper, Esq.
                  HELLER, DRAPER & HORN, LLC
                  650 Poydras Street, Suite 2500
                  New Orleans, LA 70130
                  Tel: (504) 299-3300
                  E-mail: ddraper@hellerdraper.com

Estimated Assets: $10 million to $50 million

Estimated Liabilities: $100 million to $500 million

The petition was signed by Noah Fogelson, EVP and general counsel.

Greenland Film 2 S.C.S is listed as the Debtor's only unsecured
creditor holding an unknown amount of claim.  The Company's contact
information is as follows:
       Greenland Film 2 S.C.S.
       c/o Anton Capital Entertainment GP,
       S.a.r.l., 24, rue Astrid, L-1143
       Luxembourg
       Yvon Lauret and Maurits de Smedt
       Email: yvon.lauret@adeis.lu;
       maurits.desmedt@quaestormundi.com;
       kgeraghty@antoncorp.com

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

https://www.pacermonitor.com/view/SPQVDFY/FSO_Jones_LLC__laebke-22-10196__0001.0.pdf?mcid=tGE4TAMA


GANDYDANCER LLC: Seeks to Hire Jennings as Civil Litigation Counsel
-------------------------------------------------------------------
GandyDancer, LLC seeks approval from the U.S. Bankruptcy Court for
the District of New Mexico to hire Jennings, Haug, Keleher &
McLeod, LLP as its general civil litigation counsel.

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

     Cassandra Malone   $240
     Ryan Walters       $225
     Paralegal          $125
     Legal Assistants   $95

The firm received a retainer of $50,000 from the Debtor.

As disclosed in court filings, Jennings does not hold any interest
adverse to the Debtor and its estate.

The firm can be reached through:

     Cassandra Malone, Esq.
     Jennings, Haug, Keleher & McLeod, LLP
     2800 N Central Ave Suite 1800
     Phoenix, AZ 85004, United States
     Phone: +1 602-234-7800

                         About GandyDancer

GandyDancer, LLC provides underground utilities, railroad
construction, maintenance, excavation, heavy-haul transportation,
bridge construction, and demolition services.  It is based in
Albuquerque, N.M.

GandyDancer filed a petition for Chapter 11 protection (Bankr. N.M.
Case No. 19-12669) on Nov. 21, 2019, listing up to $50,000 in
assets and up to $10 million in liabilities.  Jamin Hutchens,
managing member, signed the petition.

Judge David T. Thuma oversees the case.

Don F. Harris, Esq., and Dennis A. Banning, Esq., at NM Financial &
Family Law serve as the Debtor's bankruptcy attorneys.  The Debtor
also tapped Jennings, Haug, Keleher & McLeod, LLP and New Mexico
Law Group, P.C. as its civil litigation counsels.  Carr Riggs &
Ingram, LLC serves as the Debtor's accountant.


GREENE TECHNOLOGIES: Case Summary & 20 Top Unsecured Creditors
--------------------------------------------------------------
Debtor: Greene Technologies Incorporated
        Grand & Clinton Streets
        Greene, NY 13778

Business Description: Greene Technologies is a metal fabricator
                      and manufacturer based in Greene, New York.

Chapter 11 Petition Date: February 28, 2022

Court: United States Bankruptcy Court
       Northern District of New York

Case No.: 22-60118

Debtor's Counsel: Peter A. Orville, Esq.
                  ORVILLE & MCDONALD LAW, P.C.
                  30 Riverside Drive
                  Binghamton, NY 13905
                  Tel: 607-770-1007
                  Fax: 607-770-1110

Total Assets: $617,665

Total Liabilities: $1,492,823

The petition was signed by Carol M. Rosenkrantz as president.

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

https://www.pacermonitor.com/view/CHMTWFA/Greene_Technologies_Incorporated__nynbke-22-60118__0001.0.pdf?mcid=tGE4TAMA


H-CYTE INC: Frazier & Deeter Raises Going Concern Doubt Warning
---------------------------------------------------------------
Tampa, Florida-based Frazier & Deeter, LLC, said in a recent
regulatory filing that there is substantial doubt about H-CYTE,
Inc.'s ability to continue as a going concern.

"The Company has negative working capital, has an accumulated
deficit, has a history of significant operating losses and has a
history of negative operating cash flow. These factors raise
substantial doubt about the Company's ability to continue as a
going concern," Frazier concluded in its audit report dated
February 25, 2022, filed together with the Company's Annual Report
on Form 10-K for the fiscal year ended December 31, 2021.  Frazier
has served as the Company's auditor since 2018.

According to the Annual Report, H-CYTE had approximately $95,000
and $1,641,000 of cash on hand at December 31, 2021 and 2020,
respectively.

The Company incurred net losses of approximately $4,799,000 and
$6,459,000 for the years ended December 31, 2021 and 2020,
respectively. The Company has historically incurred losses from
operations and expects to continue to generate negative cash flows
as the Company's revenue activities are curtailed and as the
Company implements its business plan.

The Company also disclosed that COVID-19 has adversely affected its
financial condition and results of operations. The impact of the
outbreak of COVID-19 on the economy in the U.S. and the rest of the
world is expected to continue to be significant. The extent to
which the COVID-19 outbreak will continue to impact the economy is
highly uncertain and cannot be predicted. Accordingly, the Company
cannot predict the extent to which its financial condition and
results of operations will be affected.

Although cost reduction measures have been taken, the present level
of cash is insufficient to satisfy the Company's current operating
requirements. The Company is seeking additional sources of funds
from the sale of equity or debt securities or through a credit
facility.

"There can be no assurance that the Company will be able to raise
additional funds or that the terms and conditions of any future
financings will be acceptable to the Company or its shareholders,"
H-CYTE said. In the event the Company is unable to fund its
operations from existing cash on hand, operating cash flows,
additional borrowings, or raising equity capital, there is
substantial doubt about the Company's ability to continue as a
going concern.

In January 2022, the Company offered certain warrant holders the
opportunity to receive an additional warrant to purchase the
Company's Common Stock at $0.014 per share, for a period of five
years from issuance for the exercise of each existing warrant
originally issued in April 2020 prior to March 31, 2021. As of
February 23, 2022, the Company had 10 warrant holders exercise an
aggregate of 75,257,511 warrants at $0.014 per share resulting in
cash proceeds of $1,053,605 to the Company.

The Company filed a Registration Statement on Form S-1 registering
the resale of the shares of common stock issuable upon exercise of
the warrants issued in the April 2020 financing. The registration
statement was declared effective on February 14, 2022.

Tampa, Florida-based H-CYTE, Inc. is a hybrid-biopharmaceutical
company dedicated to developing and delivering new treatments for
patients with chronic respiratory and pulmonary disorders.

As of Dec. 31, 2021, the Company had $321,000 in total assets
against $4.9 million in total liabilities.  As of Dec. 31, 2020,
the Company had $2.2 million in total assets against $3.2 million
in total liabilities.


HANDL NEW YORK: Amends C2 Secured Claim Pay Details
---------------------------------------------------
HANDL New York, LLC, submitted a Second Amended Plan of
Reorganization dated Feb. 24, 2022.

As a result of the mediation, C2 reached a settlement in principle
with the Debtor for allowance of C2's secured claim in a reduced
amount. C2 has agreed to accept allowance of its secured claim in
the reduced amount of $411,077.40 under the Plan. The Debtor has
proposed to pay C2's allowed claim in that amount, plus 3% interest
to account for the time value of payments over time, for total
payments of $442,113.

The only known holder of a potentially Allowed Secured Claim is C2.
Class 1 of the Plan consists of all claims held by C2. If the Plan
is confirmed, the following terms shall apply to C2's Allowed
Secured Claim as of the Effective Date:

   * C2's Allowed Secured Claim shall be allowed in the all
inclusive amount of $411,077.40 (which includes any interest,
charges, and fees that may otherwise be recoverable), less the
actual amounts paid to C2 before the Effective Date.

   * To satisfy C2's Allowed Secured Claim, the Debtor shall pay C2
a total of $442,113 (calculated as $411,077.40 plus simple interest
at 3%).

   * C2 shall permit the Debtor to factor receivables according to
the following:

    -- Subject to the terms, C2 shall permit a priming lien on
actual receivables being factored and selected inventory but is not
required to permit a priming lien on other assets of the Debtor
until C2's Allowed Secured Claim is paid in full. (The factor's
claim may be secured by liens on other assets of the Debtor junior
to C2's lien).

     -- Notwithstanding the foregoing, C2 shall permit: a) a
priming lien on actual receivables/customer accounts being factored
(as well as any inventory associated with them, including returned
goods) and b) a priming lien on additional assets of Debtor if
required by the factor which total the greater of: (i) 50% of the
Debtor's remaining receivables, cash on hand and inventory, and
(ii) the Debtor's remaining receivables, cash on hand and inventory
minus the unpaid amount of C2's unpaid secured claim (and such
further amounts as C2 may agree).

     -- A factor may rely upon the Debtor's submission of an
invoice for factoring as conclusive evidence of the Debtor's
compliance with subparagraph (b), but nothing in this subparagraph
(c) shall limit C2's rights to enforce subparagraph (b) against the
Debtor.

     -- The Debtor may factor its receivables only at or below the
rate of 18% per annum (excluding customary fees and charges) unless
C2 agrees otherwise.

     -- Confirmation of the Plan shall constitute approval of the
financing, without further approval of the Court.

     -- The Debtor shall provide all necessary information to C2 3
days prior to entering into any factoring agreement or factoring
any the Debtor's assets so as to enable C2 to ensure compliance
with this Section. In the event that C2 communicates to the Debtor
in writing that it believes a proposed factoring violates this
Section, the Debtor shall not factor such assets until the
disagreement between the parties is resolved.

     -- The Debtor shall provide to C2 any notice of default
received from any factor or under any factoring agreement within 24
hours of receipt of such default. In the event that the Debtor
receives a notice of default under any factoring agreement, the
Debtor shall not be permitted to factor any of the Debtor's assets
until such default is cured.

   * For every calendar quarter from the Effective Date of the Plan
through and including the quarter ending June 30, 2023, the Debtor
shall provide C2 with quarterly reports by email showing its
calculation of net receivables, on or before the 30th day after the
end of each respective quarter. In the event that the Debtor fails
to pay the amount set forth in this Section, the Debtor shall make
pay to C2 the difference between the amount due and the amount
actually received within 5 business days.

Like in the prior iteration of the Plan, General Unsecured Claims
in Class 2 shall receive Net Guaranty Recoveries, plus amounts
otherwise payable to C2 once C2 has received $442,113, plus
$442,026.

Upon the Debtor's making of all payments due under this Plan, all
property of the Debtor, tangible and intangible, including, without
limitation, licenses, furniture, fixtures and equipment, will
revert, free and clear of all Claims and Equitable Interests except
as provided in the Plan, to the Debtor. The Debtor expects to have
sufficient cash on hand to make the payments required on the
Effective Date.      

A full-text copy of the Second Amended Plan of Reorganization dated
Feb. 24, 2022, is available at https://bit.ly/3pkTOFe from
PacerMonitor.com at no charge.

Attorney for the Debtor:

     Adam Hiller, Esq.
     Hiller Law, LLC
     1500 N French St.
     Wilmington, DE 19801
     Tel: (302) 442-7677
     Email: ahiller@adamhillerlaw.com

                       About HANDL New York

HANDL New York, LLC is a New York-based supplier of cell phone
cases and attachable phone holders and stands.

HANDL New York filed a petition for Chapter 11 protection (Bankr.
D. Del. Case No. 21-10984) on June 30, 2021, listing up to $1
million in assets and up to $10 million in liabilities.  Allen
Hirsch, principal manager of HANDL New York, signed the petition.

Judge John T. Dorsey oversees the case.

Adam Hiller, Esq., at Hiller Law, LLC and JoAnn Fleming, CPA at
Fleming & Assoc CPA LLC are the Debtor's legal counsel and
accountant, respectively.


HERSHA HOSPITALITY: Says $337-Mil. in Debt Matures August
---------------------------------------------------------
KPMG LLP, based in Philadelphia, Pennsylvania, said in a recent
regulatory filing that there is substantial doubt about Hersha
Hospitality Trust's ability to continue as a going concern.

The Company has significant debt maturities in August 2022 for
which the Company does not have committed funds, which raises
substantial doubt about its ability to continue as a going concern,
KPMG said in its audit report dated February 23, 2022, filed
together with the Company's Annual Report on Form 10-K for the
fiscal year ended December 31, 2021.  KPMG has served as the
Company's auditor since 2004.

Due to the COVID-19 pandemic and the effects of travel restrictions
both globally and in the United States, the hospitality industry
has experienced drastic drops in demand as a result of government
mandates, health official recommendations, corporate policy changes
and individual responses. Hersha believes the ongoing effects of
the COVID-19 pandemic on its operations have had, and will continue
to have a material negative impact on its financial results and
liquidity, and such negative impact may continue beyond the
containment of the pandemic.

In February 2021, Hersha entered into an unsecured notes facility
that provided net proceeds of $144,750,000. The proceeds, along
with a portion of the proceeds from asset sales, were used to repay
amounts outstanding under Hersha's senior secured credit facility
and secured term loans and allowed Hersha to negotiate amendments
to this senior facility. The amendments to the senior secured
credit facility and secured term loans eliminated term loan
maturities until August 2022, waived all financial covenants
through March 31, 2022, established accommodative covenant testing
methodology through December 31, 2022, enabled the Company to pay
down the accrual of the Company's preferred dividends, allow the
ongoing preferred dividend accrual to be kept current, and provided
additional liquidity to be used at the Company's discretion.

"Two of our secured term loans totaling $218,635,000, as well as
our Line of Credit, which has $118,684,000 drawn as of December 31,
2021, will mature in August of 2022. In addition, it is possible
that we could breach certain of our Credit Agreement covenants in
2022, which could lead to potential acceleration of amounts due
under our Credit Agreements," according to Hersha.

According to Hersha, management intends to explore options
including, but not limited to, additional asset sales, the
refinancing of debt and the offering of equity or equity-linked
securities prior to the maturity of these term loans in August of
2022, or an event of default. Currently the markets for financing
and refinancing similar loans are open and absent an event that
would impact the markets broadly, the Company believes it will be
able to refinance this debt or obtain a waiver prior to a default.
"However, given the unpredictable nature of the recovery from the
impact of COVID-19, there can be no assurance that we will be able
to obtain a waiver or amendment in a timely manner, or on
acceptable terms, if at all. The failure to obtain a waiver or
amendment, or otherwise repay the debt, could lead to an event of
default, which would have a material adverse effect on our
financial condition, which gives rise to substantial doubt about
our ability to continue as a going concern," Hersha cautioned.

"We cannot assure you that our assumptions used to estimate our
liquidity requirements will be correct because the lodging industry
has not previously experienced such an abrupt and drastic reduction
in hotel demand, and as a consequence, our ability to be predictive
is uncertain. In addition, the magnitude, duration, and speed of
the pandemic is uncertain and we cannot estimate when travel demand
will recover."

Harrisburg, Pa.-based Hersha Hospitality Trust is a self-advised
Maryland real estate investment trust that was organized in 1998
and completed its initial public offering in January of 1999. Its
common shares are traded on the New York Stock Exchange under the
symbol "HT." Hersha invests primarily in institutional grade hotels
in major urban gateway markets including New York, Washington, DC,
Boston, Philadelphia, South Florida and select markets on the West
Coast.

As of December 31, 2021, its portfolio consisted of 32 wholly owned
limited and full service properties with a total of 5,219 rooms, 1
hotel owned through a consolidated joint venture with a total of
115 rooms, and interests in 3 limited service properties owned
through joint venture investments with a total of 468 rooms. These
36 properties, with a total of 5,802 rooms, are located in
California, Connecticut, District of Columbia, Florida, Maryland,
Massachusetts, New York, Pennsylvania, and Washington and operate
under leading brands owned by Marriott International, Inc., Hilton
Worldwide, Inc., InterContinental Hotels Group, Hyatt Corporation,
and Pan Pacific Hotels and Resorts.  Some of its hotels operate as
independent hotels.  The majority of the wholly owned hotels are
managed by Hersha Hospitality Management, L.P., a privately held,
qualified management company owned primarily by other unaffiliated
third party investors and in which certain of the trustees and
executive officers have a minority investment.

As of December 31, 2021, Hersha had $1.8 billion in total assets
against $1.2 billion in total liabilities.


HESTIA INSIGHT: Issues Going Concern Doubt Warning
--------------------------------------------------
Hestia Insight Inc. warned in a recent regulatory filing that there
is substantial doubt about the Company's ability to continue as a
going concern.

The Company incurred a net loss of $9,766,417 for the year ended
November 30, 2021 and a net profit of $11,524,462 for the year
ended November 30, 2020. The Company had accumulated earnings of
$1,457,798 as of November 30, 2021, and accumulated earnings of
$11,224,215 as of November 30, 2020. These factors, among others,
raise substantial doubt about the Company's ability to continue as
a going concern, Hestia said in its Annual Report on Form 10-K for
the fiscal year ended November 30, 2021.

"We will need to raise additional funds, particularly if we are
unable to generate positive cash flow as a result of our
operations," the Company explained.  "We estimate that based on
current plans and assumptions, that our available cash will be
insufficient to satisfy our cash requirements under our present
operating expectations."

"Other than working capital and advance received from related
parties and funds received pursuant to securities purchase
agreements, we presently have no other significant alternative
source of working capital. We have used these funds to fund our
operating expenses, pay our obligations and grow our company. We
will need to raise significant additional capital to fund our
operations and to provide working capital for our ongoing
operations and obligations. Therefore, our future operation is
dependent on our ability to secure additional financing. Financing
transactions may include the issuance of equity or debt securities,
obtaining credit facilities, or other financing mechanisms.

"However, the trading price of our common stock and a downturn in
the U.S. equity and debt markets could make it more difficult to
obtain financing through the issuance of equity or debt securities.
Even if we are able to raise the funds required, it is possible
that we could incur unexpected costs and expenses or experience
unexpected cash requirements that would force us to seek
alternative financing. Furthermore, if we issue additional equity
or debt securities, stockholders may experience additional dilution
or the new equity securities may have rights, preferences or
privileges senior to those of existing holders of our common stock.
The inability to obtain additional capital may restrict our ability
to grow and may reduce our ability to continue to conduct business
operations. If we are unable to obtain additional financing, we
will be required to cease our operations. To date, we have not
considered this alternative, nor do we view it as a likely
occurrence."

Las Vegas, Nevada-based Hestia Insight Inc. conducts all of its
operations through its two wholly owned operating subsidiaries,
Hestia Investments, and HSTA HEALTH INC., a Nevada corporation.
Hestia Investments provides strategic consulting, medical supply
sales support, management, and capital market advisory services for
selective companies in the healthcare and biotech sectors. HSTA
HEALTH provides healthcare management and patient services and
develops new healthcare technologies and analysis for neurological
and psychiatric disorders.

As of Nov. 30, 2021, the Company had $2.3 million in total assets,
including $524,741 in cash and cash equivalents; and $29,560 in
total liabilities.


HIDALGO COUNTY EMS: Ex-Administrator Misappropriated About $195,000
-------------------------------------------------------------------
Dave Hendricks of Progress Times reports that a former
administrator for Hidalgo County EMS took nearly $195,000 from the
struggling company, according to documents filed in federal
bankruptcy court.

Edgar Diaz -- an administrator for Hidalgo County EMS, a privately
owned ambulance company that declared bankruptcy and shut down last
2021 -- admitted in a settlement agreement that he misappropriated
the money.

"Beginning as early as January 2018, Diaz appropriated funds
without written consent from the Debtor," according to a settlement
agreement filed with the bankruptcy court.  "The total amount of
the appropriated funds taken by Diaz is $194,972.04."

U.S. Bankruptcy Judge David R. Jones approved the settlement
agreement on Jan. 27. 2022.

The bankruptcy trustee, attorney Christopher R. Murray of
Houston-based law firm Jones Murray & Beatty, didn't respond to a
request for comment.

When, exactly, Hidalgo County EMS discovered that Diaz had taken
money without permission remains unclear.

"Mr. Diaz was terminated because he confessed to stealing from the
company," former Chief Restructuring Officer Omar Romero wrote in
response to a discovery request.  "I personally recused myself from
that issue as soon as I learned of it because of my long personal
and family connection with Diaz."

Hidalgo County EMS filed a report with the McAllen Police
Department in March 2021. Diaz, though, was never arrested or
charged with any crime.

In November 2021, nine months after Hidalgo County EMS filed the
police report, Diaz signed a settlement agreement with the
bankruptcy trustee.

Diaz agreed to pay back the money within two years. In exchange,
the bankruptcy trustee agreed to abandon "all causes of action"
against him.

The agreement is guaranteed by Diaz's mother.

If he fails to make the payments, the bankruptcy trustee may seize
a commercial building she owns. The property, which is located on
the 2500 block of Buddy Owens Boulevard in McAllen, is worth
$226,000, according to information published by the Hidalgo County
Appraisal District.

Diaz wasn't the only person accused of taking money from Hidalgo
County EMS without permission.

Two other top administrators, Romero and CEO Kenneth B. Ponce,
pleaded guilty to bankruptcy fraud charges last year.

Ponce confessed to falsifying documents, concealing assets and
defrauding creditors during the bankruptcy. Among other things,
Ponce falsified documents to protect McAllen businessman Jose Luis
Trejo, who had loaned him hundreds of thousands of dollars.

The criminal information against Ponce identified Trejo as
'Co-Conspirator A.'

"The fraudulent instruments were then relied upon during the course
of the bankruptcy proceeding which allowed Co-Conspirator A to gain
preferential treatment over other Hidalgo County EMS creditors,"
according to the criminal information.

As part of his plea, Ponce agreed to pay back about $124,000.

Romero, meanwhile, confessed to improperly taking $50,000 from
Hidalgo County EMS. The criminal information against Ponce
identified Romero as "Co-Conspirator B."

"During the course of the bankruptcy proceeding, Co-conspirator B
obtained at least $50,000.00 from the bankruptcy estate that was
not authorized as his compensation," according to the criminal
information. "PONCE accepted an interest payment from
Co-Conspirator B on the funds taken from the Hidalgo County EMS
bankruptcy estate."

Romero agreed to repay $50,000.

                    About Hidalgo County EMS

Edinburg, Texas-based Hidalgo County Emergency Service Foundation
d/b/a South Texas Air Med and d/b/a Hidalgo County EMS --
https://www.hidalgocountyems.org -- is a provider of emergency
ambulatory services.

Hidalgo County Emergency Service Foundation filed for Chapter 11
bankruptcy (Bankr. S.D. Tex. Case No. 19-20497) on Oct. 8, 2019,
listing between $1 million to $10 million in both assets and
liabilities.  The petition was signed by Kenneth B. Ponce, sole
managing member.  The Hon. David R. Jones presides over the case.

Lawyers at Jordan, Holzer & Ortiz, P.C., serve as counsel to the
Debtor.

On Sept. 29, 2020, the Court appointed of Richard S. Schmidt as the
Debtor's CRO.


I.C.S. CUSTOMS: Taps Carlo G. D'Agostino as Real Estate Counsel
---------------------------------------------------------------
I.C.S. Customs Service Inc. seeks approval from the U.S. Bankruptcy
Court for the Northern District of Illinois to employ the Law
Office of Carlo G. D'Agostino as its real estate attorney.

The Debtor is the owner of a condominium unit known as 1926 Prairie
Square, Unit 109, Schaumburg, Illinois 60173.

As a result of Re-Max’s (the Debtor's broker) efforts, the Debtor
has obtained a contract to purchase the Schaumburg Condo for the
sum of $109,900 to Jonathan Scaro, a party unrelated to the Debtor.


The firm will assist the Debtor to close the transaction
contemplated by the Scaro Offer.

The firm will charge a one-time $600 fee, plus any costs advanced.

D’Agostino represents no interests adverse to the Debtor, its
estate or its creditors, and is therefore disinterested, as
disclosed in the court filings.

The firm can be reached through:

     Carlo G. D’Agostino, Esq.
     Law Office of Carlo G. D'Agostino
     422 W Wesley St #4926
     Wheaton, IL 60187
     Phone: +1 630-784-0446

              About I.C.S. Customs Service

Founded in 1989, I.C.S. Customs Service Inc. is a full-service
customs broker with headquarters in Chicago, Illinois. The company
offers a full range of customs brokerage and freight forwarding
services to customers throughout Europe, Asia, and North America.

I.C.S. Customs Service filed its voluntary petition for Chapter 11
protection (Bankr. N.D. Ill. Case No. 21-12153) on Oct. 25, 2021,
listing $1 million to $10 million in both assets and liabilities.
William Sharpe, president, signed the petition.

Judge Jacqueline P. Cox oversees the case.

The Debtor tapped Scott R. Clar, Esq., at Crane, Simon, Clar &
Goodman as legal counsel and Dimand Law Offices, PC as special
counsel.



ISTANBUL REGO: UST Seeks Dismissal, Conversion or Case Trustee
--------------------------------------------------------------
William K. Harrington, the United States Trustee for Region 2, asks
Judge Nancy H. Lord of the U.S. Bankruptcy Court for the Eastern
District of New York to enter an order dismissing or converting the
Chapter 11 case of Istanbul Rego Park, Inc. to one under Chapter 7
or, in the alternative, appointing a Chapter 11 Trustee for the
Debtor.

The U.S. Trustee asks the Court to consider his Motion at a hearing
scheduled for March 22, 2022.

The U.S. Trustee believes the Debtor's case should be dismissed or
converted because the Debtor has consistently overdrawn on its
debtor-in-possession bank account, incurred excess overdraft fees,
paid credit card bills, paid fees non-retained professionals of the
estate, and made a large cash withdrawal, all of which constitute
the gross management of the estate.

As an alternative, the U.S. Trustee asks the Court to consider the
appointment of a chapter 11 trustee as the Debtor's mismanagement
constitutes "cause" under 11 U.S.C. Sec. 1104(a)(1).
      
                   About Istanbul Rego Park
  
Istanbul Rego Park, Inc. sought protection for relief under Chapter
11 of the Bankruptcy Code (Bankr. E.D.N.Y. Case No. 20-44294) on
Dec. 6, 2020, disclosing total assets of less than $50,000 and
total liabilities of $100,001 to $500,000. Judge Nancy Hershey Lord
oversees the case. Alla Kachan, Esq., at the Law Offices of Alla
Kachan, P.C., serves as the Debtor's legal counsel.


JAGUAR HEALTH: Falls Short of Nasdaq Minimum Bid Price Requirement
------------------------------------------------------------------
Jaguar Health, Inc. received a letter from the Listing
Qualifications Staff of The Nasdaq Stock Market LLC on Feb. 17,
2022, indicating that the bid price for the Company's common stock
for the last 30 consecutive business days had closed below the
minimum $1.00 per share required for continued listing under Nasdaq
Listing Rule 5550(a)(2).

Under Nasdaq Listing Rule 5810(c)(3)(A), the Company has been
granted a 180 calendar day grace period, or until Aug. 16, 2022, to
regain compliance with the minimum bid price requirement.  The
continued listing standard will be met if the Company evidences a
closing bid price of at least $1.00 per share for a minimum of 10
consecutive business days during the 180 calendar day grace period.
In order for Nasdaq to consider granting the Company additional
time beyond Aug. 16, 2022, the Company would be required, among
other things, to meet the continued listing requirement for market
value of publicly held shares as well as all other standards for
initial listing on Nasdaq, with the exception of the minimum bid
price requirement.  If measured today, the Company would qualify
for Nasdaq's consideration of an extension because the Company
currently has stockholders' equity of at least $5 million.  In the
event the Company does not regain compliance with the $1.00 bid
price requirement by Aug. 16, 2022, eligibility for Nasdaq's
consideration of a second 180 day grace period would be determined
on the Company's compliance with the above referenced criteria on
Aug. 16, 2022.

The Company said it is diligently working to evidence compliance
with the minimum bid price requirement for continued listing on
Nasdaq; however, there can be no assurance that the Company will be
able to regain compliance or that Nasdaq will grant the Company a
further extension of time to regain compliance, if necessary.  If
the Company fails to regain compliance with the Nasdaq continued
listing standards, its common stock will be subject to delisting
from Nasdaq.

                        About Jaguar Health

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

Jaguar Health reported a net loss and comprehensive loss of $33.81
million for the year ended Dec. 31, 2020, a net loss and
comprehensive loss of $38.54 million for the year ended Dec. 31,
2019, and a net loss of $32.15 million for the year ended Dec. 31,
2018.  As of Sept. 30, 2021, the Company had $59.26 million in
total assets, $37.70 million in total liabilities, and $21.55
million in total stockholders' equity.


JBL RESTAURANT: Gets OK to Hire Waterfall Economidis as Counsel
---------------------------------------------------------------
JBL Restaurant Investments, Inc. received approval from the U.S.
Bankruptcy Court for the District of Arizona to hire Waterfall,
Economidis, Caldwell, Hanshaw & Villamana, P.C. as its legal
counsel.

The firm's services include:

     1. advising the Debtor regarding its rights and
responsibilities in operating its business and managing its
property;

     2. preparing reports and legal papers;

     3. applying for a cash collateral order, if necessary;

     4. preparing and filing a plan of reorganization; and

     5. performing all other legal services for the Debtor that may
be necessary in its Chapter 11 case and related proceedings.

The hourly rates charged by the firm's attorneys and paralegal are
as follows:

     Kasey C. Nye , Esq.          $375 per hour
     Cindy K. Schmidt, Esq.       $325 per hour
     Clarrissa Palma, Paralegal   $150 per hour

Waterfall Law Firm does not represent any matter adverse to the
Debtor or the estate in the bankruptcy case, as disclosed in court
filings.

The firm can be reached through:

     Kasey C. Nye, Esq.
     Waterfall, Economidis, Caldwell, Hanshaw & Villamana, P.C.
     Williams Center, Suite 800
     5210 E. Williams Circle
     Tucson, AZ 85711
     Phone: (520) 790-5828
     Email: knye@waterfallattorneys.com

                 About JBL Restaurant Investments

JBL Restaurant Investments, Inc. sought protection for relief under
Chapter 11 of the Bankruptcy Code (Bankr. D. Ariz. Case No.
22-00886) on Feb. 11, 2022, listing up to $50,000 in assets and up
to $500,000 in liabilities.

Kasey C. Nye, Esq. at Waterfall, Economidis, Caldwell, Hanshaw &
Villamana, P.C. serves as the Debtor's legal counsel.


JINZHENG GROUP: Committee Taps Pachulski Stang as Legal Counsel
---------------------------------------------------------------
The official unsecured creditors' committee of Jinzheng Group (USA)
LLC seeks approval from the U.S. Bankruptcy Court for the Central
District of California to hire Pachulski Stang Ziehl & Jones LLP as
its bankruptcy counsel.

The firm's services include:

-- assisting, advising and representing the Committee in its
consultations with the Debtor regarding the administration of this
Case;

-- assisting, advising and representing the Committee with respect
to the Debtor's retention of professionals and advisors with
respect to the Debtor's business and this Case;

-- assisting, advising and representing the Committee in analyzing
the Debtor's assets and liabilities, investigating the extent and
validity of liens and participating in and reviewing any proposed
asset sales, any asset dispositions, financing arrangements and
cash collateral stipulations or proceedings;

-- assisting, advising and representing the Committee in any
manner relevant to reviewing and determining the Debtor's rights
and obligations under leases and other executory contracts;

-- assisting, advising and representing the Committee in
investigating the acts, conduct, assets, liabilities and financial
condition of the Debtor, the Debtor's operations and the
desirability of the continuance of any portion of those operations,
and any other matters relevant to this Case or to the formulation
of a plan;

-- assisting, advising and representing the Committee in
connection with any sale of the Debtor's assets;

-- assisting, advising and representing the Committee in its
analysis of and any objection to any disclosure statement;

-- assisting, advising and representing the Committee in its
participation in the negotiation, formulation, or objection to any
plan of liquidation or reorganization;

-- assisting, advising and representing the Committee in
understanding its powers and its duties under the Bankruptcy Code
and the Bankruptcy Rules and in performing other services as are in
the interests of those represented by the Committee;

-- assisting, advising and representing the Committee in the
evaluation of claims and on any litigation matters, including
avoidance actions; and

-- providing such other services to the Committee as may be
necessary in this Case.   

The firm will be paid at these rates:

     Jeffrey W. Dulberg      $1,145 per hour
     Teddy M. Kapur           $975 per hour
     Beth Dassa                 $495 per hour

Pachulski Stang is a disinterested person within the meaning of
section 101(14) of the Bankruptcy Code, according to court
filings.

The firm can be reached through:

     Jeffrey W. Dulberg, Esq.
     Teddy M. Kapur, Esq.
     PACHULSKI STANG ZIEHL & JONES LLP
     10100 Santa Monica Blvd., 13th Floor
     Los Angeles, CA 90067
     Telephone: 310/277-6910
     Facsimile: 310/201-0760
     E-mail: jdulberg@pszjlaw.com
             tkapur@pszjlaw.com

          About Jinzheng Group (USA)

Jinzheng Group (USA) LLC, owner of multiple properties in Los
Angeles County, Calif., sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. C.D. Calif. Case No. 21-16674) on Aug. 24,
2021, listing up to $50 million in both assets and liabilities.
Judge Ernest M. Robles oversees the case.



JOHNSON & JOHNSON: J&J, Distributors to Finalize $26B Opioid Deal
-----------------------------------------------------------------
Nate Raymond of Reuters reports that the three largest U.S. drug
distributors and drugmaker Johnson & Johnson have agreed to
finalize a proposed $26 billion settlement resolving claims by
states and local governments that they helped fuel the U.S. opioid
epidemic.

Distributors McKesson Corp, AmerisourceBergen Corp and Cardinal
Health Inc along with J&J had until Friday, February 26, 2022, to
decide whether enough cities and counties nationally had opted to
join the landmark settlement to justify moving forward with it.

The deal aims to resolve around 3,000 lawsuits by state and local
governments seeking to hold the companies responsible for an opioid
abuse crisis that has led to hundreds of thousands of overdose
deaths in the United States over the last two decades..

The distributors and J&J in separate statements on Friday confirmed
they had determined there was "sufficient" participation to move
forward with the settlement, which was first announced in July.
They are not admitting wrongdoing.

The announcement paves the way for the companies to begin making
payments to the governments in April, money that officials say will
be used to fund treatment and other programs aimed at addressing
the health crisis.

"Because of the money, there will be people alive next year who
otherwise would have died," North Carolina Attorney General Josh
Stein, a lead settlement negotiator, said in an interview.

The lawsuits accuse the distributors of lax controls that allowed
massive amounts of addictive painkillers to be diverted into
illegal channels, and that drugmakers, including J&J, downplayed
the risk of addiction when marketing the pain medicines.

The proposed settlement calls for the distributors to pay up to $21
billion over 18 years and for J&J to pay up to $5 billion over nine
years. About $2.3 billion is set aside to cover fees and expenses
of plaintiffs' lawyers and state attorneys general.

"Billions of dollars are now going to flow to treatment, recovery,
education and abating this public health crisis," said Paul Geller,
a lawyer for local governments at Robbins Geller Rudman & Dowd.

Most states are settling. All four companies continue to face
claims in Alabama, Oklahoma, Washington and West Virginia, while
New Hampshire did not settle with J&J. The companies recently also
agreed to settle with Native American tribes.

Peter Mougey, a plaintiffs' lawyer at the law firm Levin Papantonio
involved in the negotiations, said over 7,000 local governments
opted into the settlement.  "Almost 40 states are 99% or higher,"
he said of participation within the states.

It is likely the biggest, though not the last, settlement to result
from opioid litigation.

This month, the Sackler family owners of OxyContin maker Purdue
Pharma in its bankruptcy proposed a revised settlement worth up to
$6 billion that would resolve claims the company fueled the
epidemic. Drugmaker Mallinckrodt this month won bankruptcy court
approval for a $1.7 billion settlement.

Other drugmakers like Israel-based Teva Pharmaceutical Industries
Ltd as well as major pharmacy chains remain in litigation.  Talks
with those companies are ongoing, Stein said.

                     About Johnson & Johnson

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

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

The corporation had worldwide sales of $82.6 billion in 2020.


LEATHERWOOD MARINA: Seeks to Hire Lefkovitz & Lefkovitz as Counsel
------------------------------------------------------------------
Leatherwood Marina and Resort, LLC seeks approval from the U.S.
Bankruptcy Court for the Middle District of Florida to hire
Lefkovitz & Lefkovitz, PLLC as its counsel.

The firm will render these legal services:

     (a) advise the Debtor regarding its rights, duties, and
powers;

     (b) prepare and file statements and schedules, plans, and
other documents and pleadings necessary to be filed by the Debtor
in this proceeding;

     (c) represent the Debtor at all hearings, meetings of
creditors, conferences, trials, and any other proceedings in this
case; and

     (d) perform such other legal services as may be necessary in
connection with this case.

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

     Steven L. Lefkovitz   $555
     Associate Attorneys   $350
     Paralegals            $125

The firm received a retainer of $10,000 from the Debtor.

Steven Lefkovitz, Esq., an attorney at Lefkovitz & Lefkovitz,
disclosed in a court filing that the firm is a "disinterested
person" as that term is defined in section 101(14) of the
Bankruptcy Code.

The firm can be reached through:

     Steven L. Lefkovitz, Esq.
     Lefkovitz & Lefkovitz, PLLC
     618 Church Street, Suite 410
     Nashville, TN 37219
     Telephone: (615) 256-8300
     Facsimile: (615) 255-4516
     Email: slefkovitz@lefkovitz.com

                       About Leatherwood Marina and Resort

Leatherwood Marina and Resort is in the resort hotel business.

Leatherwood Marina and Resort, LLC filed its voluntary petition for
relief under Chapter 11 of the Bankruptcy Code (Bankr. M.D. Fla.
Case No. 22-00301)  on Feb. 1, 2022. The petition was signed by
Scott Walin as managing member. At the time of filing, the Debtor
estimated $3,383,391 in assets and $1,738,500 in liabilities.

Judge Randal S. Mashburn oversees the case.

Steven L. Lefkovitz, Esq. at LEFKOVITZ & LEFKOVITZ represents the
Debtor as counsel.



LEXARIA BIOSCIENCE: Invenomic Capital Has 6.03% Equity Stake
------------------------------------------------------------
In a Schedule 13G filed with the Securities and Exchange
Commission, Invenomic Capital Management LP disclosed that as of
Dec.31, 2021, it beneficially owns 359,113 shares of common stock
of Lexaria Bioscience Corp., representing 6.03 percent of the
shares outstanding.  A full-text copy of the regulatory filing is
available for free at:

https://www.sec.gov/Archives/edgar/data/1348362/000176945622000003/LEXX13G.htm

                                 About Lexaria

Lexaria Bioscience Corp. -- http://www.lexariabioscience.com-- is
a global innovator in drug delivery platforms.  Its patented
DehydraTECH drug delivery technology changes the way Active
Pharmaceutical Ingredients enter the bloodstream, promoting
healthier ingestion methods, lower overall dosing, and higher
effectiveness for lipophilic active molecules.  DehydraTECH
increases bio-absorption, reduces time of onset, and masks unwanted
tastes for orally administered bioactive molecules, including
cannabinoids, vitamins, non-steroidal anti-inflammatory drugs
(NSAIDs), nicotine, and other molecules.  Lexaria has licensed
DehydraTECH to multiple companies in the cannabis industry for use
in cannabinoid beverages, edibles and oral products and to a
world-leading tobacco producer for the development of smokeless,
oral-based nicotine products.  Lexaria operates a licensed in-house
research laboratory and holds a robust intellectual property
portfolio with 16 patents granted and over 60 patents pending
worldwide.

Lexaria Bioscience reported a net loss and comprehensive loss of
$4.19 million for the year ended Aug. 31, 2021, a net loss and
comprehensive loss of $4.08 million for the year ended Aug. 31,
2020, and a net loss and comprehensive loss of $4.16 million for
the year ended Aug. 31, 2019.  As of Nov. 30, 2021, the Company had
$11.74 million in total assets, $277,328 in total liabilities, and
$11.47 million in total stockholders' equity.


LOOP MEDIA: Incurs $4.3 Million Net Loss in First Quarter
---------------------------------------------------------
Loop Media, Inc. filed with the Securities and Exchange Commission
its Quarterly Report on Form 10-Q disclosing a net loss of $4.27
million on $2.99 million of revenue for the three months ended Dec.
31, 2021, compared to a net loss of $5.68 million on $705,168 of
revenue for the three months ended Dec. 31, 2020.

As of Dec. 31, 2021, the Company had $9.03 million in total assets,
$8.76 million in total liabilities, and $271,114 in total
stockholders' equity.  As of Dec. 31, 2021, the Company had cash of
approximately $1,662,098.

"We have historically sought and continue to seek financing from
private sources to implement our business plans.  To satisfy our
financial commitments, we have historically relied on private party
financing, but that has inherent risks in terms of availability and
adequacy of funding," Loop Media said.

For the next 12 months, Loop Media anticipates that it will need to
supplement its cash from revenues with additional cash raised from
equity investment or debt transactions to ensure that it will have
adequate cash to support its minimum operating cash requirements
and thus to continue as a going concern.

"There can be no guarantee or assurance that we can raise adequate
capital from outside sources.  If we are unable to raise funds when
required or on acceptable terms, we may have to significantly
reduce, or discontinue our operations," Loop Media said.

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

https://www.sec.gov/ix?doc=/Archives/edgar/data/1643988/000155837022001100/lptv-20211231x10q.htm

                          About Loop Media

Glendale, CA-based Loop Media, Inc. is a multichannel digital video
platform media company that uses marketing technology to generate
its revenue and offer its services.  The Company's technology and
vast library of videos and licensed content enables the Company to
curate and deliver short-form videos to its out-of-home dining,
hospitality, retail and other customers to enable them to inform,
entertain and engage their customers.  The Company's technology
provides OOH customers and third-party advertisers with a targeted
marketing and promotional tool for their products and services and
allows us to measure the number of potential viewers of such
advertising and promotional materials.  In addition to providing
services to OOH venue operators, the Company provides its services
direct to consumers in their homes and on their mobile devices.

Loop Media reported a net loss of $25.30 million for the nine
months ended Sept. 30, 2021, and a net loss of $15.42 million for
the 12 months ended Dec. 31, 2020.

Costa Mesa, California-based Marcum LLP, the Company's auditor
since  2020, issued a "going concern" qualification in its report
dated Jan. 21, 2022, citing that the Company has incurred
significant losses and needs to raise additional funds to meet its
obligations and sustain its operations.  These conditions raise
substantial doubt about the Company's ability to continue as a
going concern.


LTL MANAGEMENT: Case Dismissal Denied, Stay Extended
----------------------------------------------------
The New Jersey bankruptcy judge overseeing LTL Management's Chapter
11 proceedings has denied efforts to dismiss the case,
acknowledging that his decision will be "met with much angst and
concern," but ultimately concluding that "justice will best be
served by expeditiously providing critical compensation through a
court-supervised, fair, and less costly settlement trust
arrangement."

In a 56-page opinion released Feb. 25, one week after a five-day
hearing on the matter was held, Hon. Michael B. Kaplan of the U.S.
Bankruptcy Court for the District of New Jersey said that he was
"unwilling to dismiss this case."

"While the parties may debate whether as a result of the 2021
Corporate Restructuring, LTL continues as a "going concern," this
Court has little trouble finding that the chapter 11 filing serves
to maximize the property available to satisfy creditors by
employing the tools available under the Bankruptcy Code to ensure
that all present and future tort claimants will share distributions
through the court-administered claims assessment process.  Movants'
challenge to the manner the estate is to be maximized does not
alter the fact that a successful reorganization and implementation
of a settlement trust will dramatically reduce costs and ensure
balanced recoveries for present and future claimants.  See, e.g.,
In re Am. Cap. Equip., LLC, 296 F. App'x at 274 ("As the District
Court explained, while Appellants make a number of arguments that
Debtors' plan does not maximize the value of the estate, what these
arguments actually take issue with is 'how
the value was maximized.'  What is clear is that under Debtors'
plan, both the asbestos claimants and the unsecured creditors will
be able to share in the assets of the estate").  

"From the outset, J&J and Debtor have been candid and transparent
about employing Debtor's chapter 11 filing as a vehicle to address
the company's growing talc-related liability exposure and costs in
defending the tens of thousands of pending ovarian cancer claims
and hundreds of mesothelioma cases, as well as future claims. As
Movants' own experts have acknowledged, the use of the Texas
divisional merger statute and subsequent filing by the newly formed
LTL constituted a single integrated transaction designed to allow
"New JJCI to continue
to operate Johnson & Johnson's Consumer Health business in the
United States without interruption and provide LTL with the
opportunity to pursue process to resolve current and future
[cl]aims in an equitable and efficient manner."

                    No Chapter 11 Trustee

During closing arguments, the U.S. Trustee suggested that if the
case were not dismissed, the Court should consider the appointment
of a chapter 11 trustee.  This same argument was raised by counsel
for the Canadian Class Plaintiffs.  In apparent response, Debtor
offered to consent to (1) the appointment of an examiner to
investigate and (2) derivative standing for the Original TCC to
pursue any valid claims for possible avoidance actions or other
claims relative to the 2021
Corporate Restructuring.  

According to Judge Kaplan's ruling, the record does not support a
finding of Debtor's pre-petition or post-petition malfeasance, or
other cause warranting the appointment of a chapter 11 trustee and
the attendant costs.  The Court, nonetheless, agrees that there is
a need for independent scrutiny of possible claims while the case
progresses through the appointment of a Future Talc Claims
Representative, mediation and towards the plan formulation process.
The Court will take up these issues at the upcoming March 8, 2022,
omnibus hearing.

A copy of the Opinion is available at:

https://document.epiq11.com/document/getdocumentbycode?docId=4063713&projectCode=LLC&source=DM

                         Stay Extended

Judge Kaplan entered a separate opinion granting the Debtor's
request to extend an injunction enjoining the prosecution of
actions outside of the chapter 11 case on account of the same talc
claims that exist against the Debtor in the chapter 11 case.

The Court concludes that "unusual circumstances" are present
warranting an extension of the automatic stay to non-debtors
(including Johnson & Johnson) under Sec. 362(a)(1) and (3). To the
extent § 362(a) does not serve as an independent basis for
extension of the stay to nondebtor parties, the Court determines
that a preliminary injunction under Sec. 105(a) extending the
automatic stay is appropriate.  The Court, thus, grants Debtor's
Motion and resolves the instant adversary proceeding in Debtor's
favor.  However, the Court concludes that taking measures in
smaller steps will ensure that the parties progress in good faith
towards mediation and plan formation.  The Court will revisit
continuation of the automatic stay and preliminary injunction in
120 days, on June 29, 2022, and similar periods thereafter.

The Court understands that all sides are pointing fingers and
suggesting that their adversaries will take advantage of these
shorter periods of review and will endeavor to "run out the clock."
Let's be clear, the only clock of import sits on the Court's desk
in Chambers and shows 1,869 days until retirement. The Court is
confident that it can outlast either side's efforts to slow-walk
the proceedings and will not countenance such conduct.

A copy of the Opinion is available at
https://document.epiq11.com/document/getdocumentbycode?docId=4063716&projectCode=LLC&source=DM

                      About LTL Management

LTL Management, LLC, is a subsidiary of Johnson & Johnson (J&J),
which was formed to manage and defend thousands of talc-related
claims and oversee the operations of Royalty A&M. Royalty A&M owns
a portfolio of royalty revenue streams, including royalty revenue
streams based on third-party sales of LACTAID, MYLANTA/MYLICON and
ROGAINE products.

LTL Management filed a petition for Chapter 11 protection (Bankr.
W.D.N.C. Case No. 21-30589) on Oct. 14, 2021.  The case was
transferred to New Jersey (Bankr. D.N.J. Case No. 21-30589) on Nov.
16, 2021.  The Hon. Michael B. Kaplan is the case judge.  At the
time of the filing, the Debtor was estimated to have $1 billion to
$10 billion in both assets and liabilities.

The Debtor tapped Jones Day and Rayburn Cooper & Durham, P.A., as
bankruptcy counsel; King & Spalding, LLP and Shook, Hardy & Bacon
LLP as special counsel; McCarter & English, LLP as litigation
consultant; Bates White, LLC as financial consultant; and
AlixPartners, LLP as restructuring advisor.  Epiq Corporate
Restructuring, LLC, is the claims agent.

An official committee of talc claimants was formed in the Debtor's
Chapter 11 case on Nov. 9, 2021.  On Dec. 24, 2021, the U.S.
Trustee for Regions 3 and 9 reconstituted the talc claimants'
committee and appointed two separate committees: (i) the official
committee of talc claimants I, which represents ovarian cancer
claimants, and (ii) the official committee of talc claimants II,
which represents mesothelioma claimants.

The official committee of talc claimants I tapped Genova Burns LLC,
Brown Rudnick LLP, Otterbourg PC and Parkins Lee & Rubio LLP as its
legal counsel. Meanwhile, the official committee of talc claimants
II is represented by the law firms of Cooley LLP, Bailey Glasser
LLP, Waldrep Wall Babcock & Bailey PLLC, Massey & Gail LLP, and
Sherman Silverstein Kohl Rose & Podolsky P.A.

                     About Johnson & Johnson

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

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

The corporation had worldwide sales of $82.6 billion in 2020.


LTL MANAGEMENT: Delay on Reinstatement of Talc Committee Sought
---------------------------------------------------------------
The official committee representing LTL Management, LLC's
mesothelioma claimants asked a bankruptcy judge to extend the
deadline to reinstate the original talc claimants' committee formed
in the company's Chapter 11 case.

In a letter to Judge Michael Kaplan of the U.S. Bankruptcy Court
for the District of New Jersey, Arthur Abramowitz, Esq., attorney
for the mesothelioma claimants' committee requested to extend the
March 9 deadline to the date on which the bankruptcy judge issues a
decision on any motion to amend or reconsider the Nov. 8 order,
which approved the formation of the original talc claimants'
committee.

"Such an extension will provide the parties with sufficient time to
fully brief the motion and complete any discovery," Mr. Abramowitz
wrote in the letter.

Mr. Abramowitz also asked Judge Kaplan to schedule a conference
with concerned parties to discuss any motion to amend or reconsider
the Nov. 8 order prior to the next hearing in LTL Management's case
scheduled for March 8.

The Nov. 8 order was issued by the U.S. Bankruptcy Court for the
Western District of North Carolina, the court initially assigned to
oversee LTL Management's case.

Mr. Abramowitz can be reached at:

     Arthur Abramowitz, Esq.
     Sherman Silverstein Kohl Rose & Podolsky, P.A.
     308 Harper Dr #200
     Moorestown, NJ 08057
     Phone: (856) 661-2081
     Email: aabramowitz@shermansilverstein.com

                      About LTL Management

LTL Management, LLC, is a subsidiary of Johnson & Johnson (J&J),
which was formed to manage and defend thousands of talc-related
claims and oversee the operations of Royalty A&M. Royalty A&M owns
a portfolio of royalty revenue streams, including royalty revenue
streams based on third-party sales of LACTAID, MYLANTA/MYLICON and
ROGAINE products.

LTL Management originally filed a petition for Chapter 11
bankruptcy protection (Bankr. W.D.N.C. Case No. 21-30589) on Oct.
14, 2021.  The case was transferred to New Jersey (Bankr. D. N.J.
Case No. 21-30589) on Nov. 16, 2021. The Hon. Michael B. Kaplan is
the case judge. At the time of the filing, the Debtor was estimated
to have $1 billion to $10 billion in both assets and liabilities.

The Debtor tapped Jones Day and Rayburn Cooper & Durham, P.A., as
bankruptcy counsel; King & Spalding, LLP and Shook, Hardy & Bacon
LLP as special counsel; McCarter & English, LLP as litigation
consultant; Bates White, LLC as financial consultant; and
AlixPartners, LLP as restructuring advisor. Epiq Corporate
Restructuring, LLC, is the claims agent.

An official committee of talc claimants was formed in the Debtor's
Chapter 11 case on Nov. 9, 2021. On Dec. 24, 2021, the U.S. Trustee
for Regions 3 and 9 reconstituted the talc claimants' committee and
appointed two separate committees: (i) the official committee of
talc claimants I, which represents ovarian cancer claimants, and
(ii) the official committee of talc claimants II, which represents
mesothelioma claimants.

The official committee of talc claimants I tapped Genova Burns LLC,
Brown Rudnick LLP, Otterbourg PC and Parkins Lee & Rubio LLP as its
legal counsel. Meanwhile, the official committee of talc claimants
II is represented by the law firms of Cooley LLP, Bailey Glasser
LLP, Waldrep Wall Babcock & Bailey PLLC, Massey & Gail LLP, and
Sherman Silverstein Kohl Rose & Podolsky P.A.

                     About Johnson & Johnson

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

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

The corporation had worldwide sales of $82.6 billion in 2020.


LTL MANAGEMENT: Judge Won't Throw Out J&J Unit's Chapter 11 Case
----------------------------------------------------------------
Steven Church, writing for Bloomberg News, reports that Johnson &
Johnson won a federal judge's permission to continue with its
controversial strategy to force a settlement with people who claim
the company's baby powder gave them cancer.

U.S. Bankruptcy Judge Michael Kaplan refused to throw out a Chapter
11 petition filed by a unit of J&J. The bankruptcy is an effort to
resolve billions of dollars in claims that tainted talc in the
company's baby powder harmed more than 40,000 people.  His ruling
is poised to benefit J&J because most, if not all, of the lawsuits
filed by cancer victims will remain blocked while the company tries
to negotiate a settlement.

"The Court is aware that its decision today will be met with much
angst and concern," Judge Kaplan wrote in his opinion.  "The Court
remains steadfast in its belief that justice will best be served by
expeditiously providing critical compensation through a
court-supervised, fair, and less-costly settlement trust
arrangement."

J&J argued during a week-long trial that setting up a trust fund in
bankruptcy would be more fair and get money to victims faster than
if each of the lawsuits was fought in front of different juries
around the country.

                         Credit Rating

"Today's, February 25, 2022, ruling is a positive development and
step forward to reaching a global resolution of the cosmetic talc
litigation. LTL stands ready to work with claimants' counsel and
the mediator to reach an equitable and efficient resolution as
ordered by the Bankruptcy Court," a representative for the company
said in a statement.

J&J, which has a pristine credit rating and is one of the biggest
health-care conglomerates in the world, is employing a
controversial legal tactic known as the Texas Two-Step to try to
settle the suits. Under the strategy, the company set up a unit
under a business-friendly Texas law and then put that entity into
bankruptcy, which brought a temporary halt to the baby powder
suits.

Cancer victims attacked the effort as a manipulative ploy that
undermined the basic premise of corporate bankruptcy law, which is
designed to help troubled companies restructure their debts and
keep operating. J&J itself didn't file bankruptcy, but benefitted
from a rule that halts all litigation against a bankrupt company.

Victims had asked Kaplan, who is based in Trenton, New Jersey, to
throw J&J's unit, LTL Management, out of bankruptcy so the lawsuits
could proceed. J&J argued it should be allowed to use the Chapter
11 case to set up a trust fund worth at least $2 billion that would
take responsibility for the baby powder claims.

                           New Approach

J&J changed its approach to resolving talc lawsuits last 2021 after
losing a jury trial and being forced to pay more than $2 billion to
about 22 women, according to court records. Previously, the company
vowed to keep fighting all of the claims in court one at a time.

Groups representing people who sued J&J say they prefer to fight in
court and let juries decide how much the company must pay.
Negotiating the size of a trust fund for victims, as well as the
rules about how payments are made, can take years, victims’
lawyers have said. In the meantime, cancer victims get sicker while
J&J saves money because it doesn’t have to defend itself in
court, they said.

Johnson & Johnson denies that the talc in its baby powder causes
cancer and that it is abusing the bankruptcy system by putting LTL
into Chapter 11. Company officials have repeatedly defended LTL’s
bankruptcy, arguing that it creates a fair and efficient process
for paying all current and future talc claims.

The bankruptcy case has drawn the ire of Congress, where some
members are crafting legislation designed to bar profitable
companies like J&J from taking advantage of bankruptcy without
subjecting themselves to any of the restrictions.

                     About Johnson & Johnson

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

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

The corporation had worldwide sales of $82.6 billion in 2020.

                       About LTL Management

LTL Management, LLC, is a subsidiary of Johnson & Johnson (J&J),
which was formed to manage and defend thousands of talc-related
claims and oversee the operations of Royalty A&M. Royalty A&M owns
a portfolio of royalty revenue streams, including royalty revenue
streams based on third-party sales of LACTAID, MYLANTA/MYLICON and
ROGAINE products.

LTL Management filed a petition for Chapter 11 protection (Bankr.
W.D.N.C. Case No. 21-30589) on Oct. 14, 2021.  The case was
transferred to New Jersey (Bankr. D.N.J. Case No. 21-30589) on Nov.
16, 2021.  The Hon. Michael B. Kaplan is the case judge.  At the
time of the filing, the Debtor was estimated to have $1 billion to
$10 billion in both assets and liabilities.

The Debtor tapped Jones Day and Rayburn Cooper & Durham, P.A., as
bankruptcy counsel; King & Spalding, LLP and Shook, Hardy & Bacon
LLP as special counsel; McCarter & English, LLP as litigation
consultant; Bates White, LLC as financial consultant; and
AlixPartners, LLP as restructuring advisor. Epiq Corporate
Restructuring, LLC, is the claims agent.

An official committee of talc claimants was formed in the Debtor's
Chapter 11 case on Nov. 9, 2021. On Dec. 24, 2021, the U.S. Trustee
for Regions 3 and 9 reconstituted the talc claimants' committee and
appointed two separate committees: (i) the official committee of
talc claimants I, which represents ovarian cancer claimants, and
(ii) the official committee of talc claimants II, which represents
mesothelioma claimants.

The official committee of talc claimants I tapped Genova Burns LLC,
Brown Rudnick LLP, Otterbourg PC and Parkins Lee & Rubio LLP as its
legal counsel. Meanwhile, the official committee of talc claimants
II is represented by the law firms of Cooley LLP, Bailey Glasser
LLP, Waldrep Wall Babcock & Bailey PLLC, Massey & Gail LLP, and
Sherman Silverstein Kohl Rose & Podolsky P.A.              


LTL MANAGEMENT: Sen. Whitehouse Responds to Texas 2-Step Ruling
---------------------------------------------------------------
U.S. Senator Sheldon Whitehouse responds to ruling upholding the
harmful Texas two-step bankruptcy maneuver.

On February 25, 2022, Senator Sheldon Whitehouse (D-RI), Chairman
of the Senate Judiciary Subcommittee on Federal Courts, Oversight,
Agency Action, and Federal Rights, responded to a New Jersey
judge's ruling permitting Johnson & Johnson's talc claims
subsidiary to continue a bankruptcy process known as the "Texas
Two-Step"—a maneuver used by corporations to evade tort
liabilities and make it more burdensome for tort plaintiffs to
recover.

"The ruling greenlights a maneuver to help big corporations on
solid financial footing shirk responsibility for hurting Americans.
The Texas Two-Step means victims of corporate harm get bogged down
in bankruptcy proceedings, while the corporation that harmed them
continues business as usual. As we've seen in my subcommittee, that
can mean victims never get their day in court."

"The Texas Two-Step is a blot on our legal system that's neither
efficient nor fair for victims. We need to find a sensible fix."

Earlier this February 2022, Whitehouse led a bipartisan hearing on
the Texas Two-Step and related bankruptcy maneuvers deployed by
corporations to avoid responsibility for harms to the American
people. The subcommittee heard wrenching testimony from a witness
battling terminal mesothelioma, who has sued Johnson & Johnson for
tort damages. Whitehouse signaled at the hearing that he plans to
pursue legislative action to restore the bankruptcy process to its
intended use.


MALLINCKRODT PLC: Advised by Latham & Watkins in Restructuring
--------------------------------------------------------------
Mallinckrodt -- a global business that develops, manufactures,
markets, and distributes specialty pharmaceutical products and
critical care therapies -- has announced that its Plan of
Reorganization (the "Plan") has been confirmed by the U.S.
Bankruptcy Court for the District of Delaware. Implementing the
Plan and restructuring support agreement ("RSA") will deleverage
Mallinckrodt's balance sheet by approximately $US1.3 billion and
resolve thousands of lawsuits the company was facing prior to the
Chapter 11 proceedings by channeling opioid claims and many other
litigation and general unsecured claims to various creditor trusts.
These transactions were heavily negotiated for over a year leading
into the Chapter 11 filing in October 2020 allowing Mallinckrodt to
enter Chapter 11 with the support of over 84% of its guaranteed
unsecured bondholders, 50 states and territories, and the
Plaintiffs Executive Committee in the opioid multidistrict
litigation. During the bankruptcy, the RSA gained additional
support from over 1,100 municipalities and tribes as well as a
majority of the first lien term lenders.

Upon the bankruptcy filing, the Mallinckrodt Chapter 11 cases faced
the unique intersection of antitrust and bankruptcy law with a
variety of insurance claimants and private payors of Acthar
alleging Sherman Act, conspiracy, and RICO violations related to
price, marketing, and distribution of Acthar both pre-filing and
post-filing. In addition, the company faced generics price fixing,
asbestos, and royalty claims that were successfully resolved
through a combination of litigation and deal-making. The company
believed it had meritorious defenses to the various antitrust,
tort, and other litigations but chose to enter into the
comprehensive plan settlements to eliminate the costly and
burdensome litigation overhang while strengthening its balance
sheet.

After a 16-day trial, the Plan was confirmed, which approved a
consensual and non-consensual third-party release, a channeling
injunction, and provided for a permanent injunction of certain
litigation against the company. Mallinckrodt has been subject to a
recognition proceeding in Canada for certain debtors and commenced
an Irish examinership for the parent entity, Mallinckrodt plc, on
February 14, 2022, as another key step in the restructuring.

Latham & Watkins LLP represents Mallinckrodt in the matter with a
cross-practice team led by Global Chair of the Restructuring &
Special Situations Practice George Davis and Vice Chair Jeff Bjork;
New York partners George Klidonas, Keith Simon, and Anupama
Yerramalli; Chicago partner Jason Gott; Washington, D.C. partner
Andy Sorkin; and New York counsel Hugh Murtagh; with associates
Liza Burton, Chris Beaucage, Madeleine Parish, Randall
Weber-Levine, Scott Yousey, Jason Moehlmann, Jonathan Gordon, and
Whit Morley – all members of the firm’s Restructuring & Special
Situations Practice. The bankruptcy litigation team was led by New
York partner Chris Harris, Boston partner Gwyn Williams, Los
Angeles partner Amy Quartarolo, and Boston counsel Betsy Marks.
Advice was also provided on corporate matters by Boston partners
Hans Brigham, Julie Scallen, Wes Holmes, and New York partner Ben
Stern, with associates Tyler Mills, and Sam Niles; on antitrust
matters by Washington, D.C. partner Maggy Sullivan and counsel Anna
Rathbun, with associate Doug Tifft; on tax matters by Chicago
partner Joe Kronsnoble, with associate Michael Zucker; on employee
benefits matters by Chicago partner Robin Struve; on environmental
matters by associate Peter Viola; on healthcare matters by
Washington, D.C. partners Stuart Kurlander and Eric Greig; and on
appellate matters by Washington, D.C. partner Melissa Sherry, with
associate James Tomberlin.

                   About Mallinckrodt PLC

Mallinckrodt -- http://www.mallinckrodt.com/-- is a global
business consisting of multiple wholly-owned subsidiaries that
develop, manufacture, market and distribute specialty
pharmaceutical products and therapies. The company's Specialty
Brands reportable segment's areas of focus include autoimmune and
rare diseases in specialty areas like neurology, rheumatology,
nephrology, pulmonology and ophthalmology; immunotherapy and
neonatal respiratory critical care therapies; analgesics; and
gastrointestinal products. Its Specialty Generics reportable
segment includes specialty generic drugs and active pharmaceutical
ingredients.

On Oct. 12, 2020, Mallinckrodt plc and certain of its affiliates
sought Chapter 11 protection in Delaware (Bankr. D. Del. Lead Case
No. 20-12522) to seek approval of a restructuring that would reduce
total debt by $1.3 billion and resolve opioid-related claims
against them.

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

Judge John T. Dorsey oversees the cases.

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

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

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

The confirmation trial for the Debtors' First Amended Joint Plan of
Reorganization began in November 2021.


MARYLAND ECONOMIC: S&P Affirms 'BB+' Rating on 2015 Revenue Bonds
-----------------------------------------------------------------
S&P Global Ratings revised the outlook to stable from negative and
affirmed its 'BB+' long-term rating on Maryland Economic
Development Corp.'s (MEDCO) series 2015 (University of Maryland,
Baltimore, or UMB, Project) student housing refunding revenue
bonds.

"The outlook revision reflects our view that the project has
demonstrated sufficient support from the university's contingency
agreement to provide funds for operating expenses and required debt
service payments during difficult operating years," said S&P Global
Ratings credit analyst Nicholas Fortin.

S&P said, "In our view, privatized student housing projects face
elevated social risk as a result of the COVID-19 pandemic. We
believe management has taken prudent action regarding the health
and safety of its residents, including providing refunds to allow
students to leave campus during the 2020 period of uncertainty.
Vaccine progress in the U.S. has helped alleviate some health and
safety social risks stemming from COVID-19, but we believe that the
MEDCO UMB housing project, like other privatized student housing
projects, continues to face challenges considering the emergence of
variants. Despite the elevated social risk, we believe the
project's environmental and governance risk are in line with our
view of the sector as a whole."



MESSIAH'S GLASS: Cash Collateral Deal OK'd Thru March 30
--------------------------------------------------------
Messiah's Glass, Inc. sought and obtained entry of an order from
the U.S. Bankruptcy Court for the District of Colorado approving a
stipulation to continue an interim cash collateral order that the
Debtor entered into with E. Patrick Dye.

The Debtor is permitted to use cash collateral on an interim basis
subject to the same terms and conditions of the Interim Order
through and including March 30, 2022.

The Court says all protections provided to secured creditors,
including Mr. Dye and TBK Bank, in the Interim Order will continue
through and including the date of the final hearing on the Debtor's
use of cash collateral, which will be set by separate notice.

The Debtor will continue to maintain adequate insurance on all
assets, and will continue to provide regular reporting on the use
of cash collateral through monthly operating reports.

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

A copy of the order is available at https://bit.ly/3vrmu3k from
PacerMonitor.com.

                    About Messiah's Glass, Inc.

Messiah's Glass, Inc. is a Colorado corporation that provides glass
repair and replacement services to automotive and residential
customers in Colorado Springs and surrounding areas. MG is wholly
owned by John and Denise Groenhof.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. Colo. Case No. 22-10399) on February 8,
2022. In the petition signed by John Groenhof, president, the
Debtor disclosed up to $50,000 in assets and up to $1 million in
liabilities.

Judge Michael E. Romero oversees the case.

Jeffrey S. Brinen, Esq., at Kutner Brinen Dickey Riley, P.C, is the
Debtor's counsel.

Patrick Dye, as creditor, is represented by:

     Martin E. Long, Esq.
     Long & Long, P.C.
     6860 S. Yosemite Court, Suite 2000
     Centennial, CO 80112
     Tel: (303) 832-2655
     Fax: (720) 700-6023
     Email: marty@longandlongpc.com



MICROSTRATEGY INC: Citadel Entities Hold 6.2% of Class A Shares
---------------------------------------------------------------
In a Schedule 13G/A filed with the Securities and Exchange
Commission, these entities reported beneficial ownership of shares
of Class A common stock of MicroStrategy Incorporated as of Dec.
31, 2021:

                                   Shares       Percent
                                 Beneficially     of
    Reporting Person               Owned        Class
    ----------------             ------------   -------
    Citadel Securities LLC         543,322         5.9%
    Citadel Securities Group LP    569,544         6.2%
    Citadel Securities GP LLC      569,544         6.2%
    Citadel Advisors LLC               749           0%
    Citadel Advisors Holdings LP       749           0%
    Citadel GP LLC                     749           0%
    Kenneth Griffin                570,293         6.2%

The percentages reported are based upon 9,252,172 Shares
outstanding as of Dec. 29, 2021 (according to the issuer's Form
10-Q filed with the SEC on Oct. 28, 2021, the issuer's Form 8-K
filed with the SEC on Nov. 29, 2021, the issuer's Form 8-K filed
with the SEC on Dec. 9, 2021, and the issuer's Form 8-K filed with
the Securities and Exchange Commission on Dec. 30, 2021).

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

https://www.sec.gov/Archives/edgar/data/1050446/000110465922021377/tm225805d2_sc13ga.htm

                        About MicroStrategy

MicroStrategy is an enterprise analytics software and services
company.  Since its founding in 1989, MicroStrategy has been
focused on empowering organizations to leverage the immense value
of their data.  Its vision is to enable Intelligence Everywhere by
delivering world-class software and services that empower
enterprise users with actionable intelligence.

MicroStrategy reported a net loss of $535.48 million for the year
ended Dec. 31, 2021, and a net loss of $7.52 million for the year
ended Dec. 31, 2020.  For the nine months ended Sept. 30, 2021, the
Company reported a net loss of $445.50 million.

                             *   *   *

As reported by the TCR on June 15, 2021, S&P Global Ratings
assigned its 'CCC+' issuer credit rating to Tysons Corner,
Va.-based MicroStrategy Inc. S&P said, "The stable outlook reflects
our expectation that MicroStrategy's operating results will remain
consistent over the next 12 given its good recurring revenue base
and the low interest expense on its convertible debt, which will
allow it to maintain good EBITDA interest coverage and generate
positive free operating cash flow.  We expect these factors to
enable the company to sustain its capital structure over the
subsequent 12 months."


MICROSTRATEGY INC: Susquehanna, et al. Own 4.3% of Class A Shares
-----------------------------------------------------------------
In a Schedule 13G/A filed with the Securities and Exchange
Commission, these entities reported beneficial ownership of shares
of Class A common stock of MicroStrategy Incorporated as of Dec.
31, 2021:

                                        Shares       Percent
                                     Beneficially      of
   Reporting Person                      Owned        Class
   ----------------                  ------------   --------
   Capital Ventures International      361,264        4.3%
   Susquehanna Advisors Group, Inc.    361,264        4.3%
   G1 Execution Services, LLC          361,264        4.3%
   Susquehanna Fundamental Investments 361,264        4.3%
   Susquehanna Investment Group        361,264        4.3%
   Susquehanna Securities, LLC         361,264        4.3%

The Company's Quarterly Report on Form 10-Q, filed on Oct. 28,
2021, indicates that there were 8,393,584 shares outstanding as of

Oct. 21, 2021.

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

https://www.sec.gov/Archives/edgar/data/1050446/000110465922022366/tm225754d11_sc13ga.htm

                        About MicroStrategy

MicroStrategy is an enterprise analytics software and services
company.  Since its founding in 1989, MicroStrategy has been
focused on empowering organizations to leverage the immense value
of their data.  Its vision is to enable Intelligence Everywhere by
delivering world-class software and services that empower
enterprise users with actionable intelligence.

MicroStrategy reported a net loss of $535.48 million for the year
ended Dec. 31, 2021, and a net loss of $7.52 million for the year
ended Dec. 31, 2020.  For the nine months ended Sept. 30, 2021, the
Company reported a net loss of $445.50 million.

                             *   *   *

As reported by the TCR on June 15, 2021, S&P Global Ratings
assigned its 'CCC+' issuer credit rating to Tysons Corner,
Va.-based MicroStrategy Inc. S&P said, "The stable outlook reflects
our expectation that MicroStrategy's operating results will remain
consistent over the next 12 given its good recurring revenue base
and the low interest expense on its convertible debt, which will
allow it to maintain good EBITDA interest coverage and generate
positive free operating cash flow.  We expect these factors to
enable the company to sustain its capital structure over the
subsequent 12 months."


MONTAUK CLIFFS: Seeks Chapter 11 Bankruptcy Protection
------------------------------------------------------
Akiko Matsuda of The Wall Street Journal reports that the owner of
an oceanfront mansion in Montauk, N.Y., sought bankruptcy
protection to stop the foreclosure auction of the property.
Renowned antique frame dealer Eli Wilner's Montauk Cliffs LLC filed
for chapter 11 with the U.S. Bankruptcy Court in Brooklyn on
Wednesday, February 23, 2022. Montauk Cliffs owns the
7,000-square-foot residence built on a 35.7-acre lot.

                    About Montauk Cliffs LLC

Montauk Cliffs LLC is a real estate company that owns the Montauk
Mansion in Montauk, New York.

Montauk CLiffs LLC sought Chapter 11 bankruptcy protection (Bankr.
E.D.N.Y. Case No. 70312) on Feb. 23, 2022.  In the petition filed
by Eli Wilner as manager, Montauk CLiffs LLC listed estimated
assets between $10 million and $50 million and estimated
liabilities between $10 million and $50 million.  The case is
handled by Honorable Judge Robert E. Grossman.  Matthew G. Roseman,
Esq., CULLEN AND DYKMAN LLP, is the Debtor's counsel.


MTM BROS: Voluntary Chapter 11 Case Summary
-------------------------------------------
Debtor: MTM Bros, LLC
          d/b/a Red Roof Plus & Suites
        4939 De Zavala Road
        Suite #105
        San Antonio, TX 78249
     
Chapter 11 Petition Date: February 28, 2022

Court: United States Bankruptcy Court
       Western District of Texas

Case No.: 22-50189

Judge: Hon. Craig A. Gargotta

Debtor's Counsel: James S. Wilkins, Esq.
                  JAMES A. WILKINS. P.C.
                  1100 NW Loop 410
                  Ste. 700
                  San Antonio, TX 78213
                  Tel: 210-271-9212
                  E-mail: jwilkins@stic.net  

Estimated Assets: $0 to $50,000

Estimated Liabilities: $1 million to $10 million

The petition was signed by Rashesh B. Rangrei as manager.

The Debtor stated it has no creditors holding unsecured claims.

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

https://www.pacermonitor.com/view/MJQOOYY/MTM_Bros_LLC__txwbke-22-50189__0001.0.pdf?mcid=tGE4TAMA


MY2011 GRAND: Robinson Brog Represents 227 Grand, 215 Moore
-----------------------------------------------------------
In the Chapter 11 cases of MY2011 Grand LLC, the law firm of
Robinson Brog Leinwand Greene Genovese & Gluck P.C. submitted a
verified statement under Rule 2019 of the Federal Rules of
Bankruptcy Procedure, to disclose that it is representing 227 Grand
Street Mezz Lender LLC and 215 Moore Street Mezzanine Lender LLC.

On November 8, 2019, 227 Grand and 215 Moore engaged Robinson Brog
to represent their respective claims against MY 2011 Grand LLC and
S&B Monsey's in their chapter 11 cases. Subsequently, on December
6, 2021, 215 Moore engaged Robinson Brog to represent 215 Moore
with respect to the Debtors' objection to 215 Moore's claim.

As of November 6, 2019, MY 2011 is indebted to 227 Grand, with an
address at 207 West 25th St. 9th Floor, New York, N.Y. 10001, in an
amount no less than $10,281,719.45 for money loaned.

As of November 6, 2019, Monsey is indebted to 215 Moore, with an
address at 207 West 25th St. 9th Floor, New York, N.Y., 10001, in
an amount no less than $17,848.567.56 for money loaned.

Nothing in this Verified Statement should be construed as a
limitation upon, or a waiver of, the right of either 227 Grand or
215 Moore to assert, file, or amend their claims in accordance with
applicable law and any orders entered in these chapter 11 cases.

Upon information and belief formed after due inquiry, Robinson Brog
does not own, and has not owned, any claims against or equity
securities in the Debtors.

Robinson Brog reserves the right to revise, supplement, and/or
amend this Verified Statement at any time in the future.

Counsel for 227 Grand Street Mezz Lender LLC and 215 Moore Street
Mezzanine Lender LLC can be reached at:

          ROBINSON BROG LEINWAND GREENE GENOVESE & GLUCK P.C.
          Fred B. Ringel, Esq.
          Steven B. Eichel, Esq.
          875 Third Ave., 9th Floor
          New York, NY 10022-01233
          Tel: (212) 603-6301

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

                    About MY 2011 Grand LLC

MY2011 Grand has an equitable interest in Grand Living LLC II, the
Mezz owner of Grand Living LLC, the owner of the property located
at 227 Grand Street Brooklyn, NY 11211.  The current value of the
Debtor's interest is $12.80 million.

S & B Monsey has an equitable interest in Grand Living LLC II, the
Mezz owner of Grand Living LLC, the owner of the property located
at 227 Grand Street Brooklyn, NY 11211.  The current value of the
Debtor's interest is $13.2 million.

MY 2011 Grand LLC and S & B Monsey filed voluntary petitions under
Chapter 11 of the Bankruptcy Code (Bankr. S.D.N.Y. Lead Case
No.19-23957) on Nov. 6, 2019.  The petitions were signed by David
Goldwasser, authorized signatory of GC Realty Advisors.

At the time of filing, MY2011 Grand and S & B Monsey each estimated
$10 million to $50 million in assets and $1 million to $10 million
in liabilities.

The Debtors are represented by Mark A. Frankel, Esq. at Backenroth
Frankel & Krinsky, LLP, as counsel.


NABORS INDUSTRIES: Incurs $543.7 Million Net Loss in 2021
---------------------------------------------------------
Nabors Industries Ltd. filed with the Securities and Exchange
Commission its Annual Report on Form 10-K disclosing a net loss of
$543.69 million on $2.02 billion of total revenues and other income
for the year ended Dec. 31, 2021, compared to a net loss of $762.85
million on $2.13 billion of total revenues and other income for the
year ended Dec. 31, 2020.

As of Dec. 31, 2021, the Company had $5.53 billion in total assets,
$4.13 billion in total liabilities, $675.28 million in redeemable
noncontrolling interest in subsidiary, and $718.94 million in total
equity.

Nabors stated "Our current cash and investments, projected cash
flows from operations, proceeds from equity or debt issuances and
the facilities under our 2022 Credit Agreement are expected to
adequately finance our purchase commitments, capital expenditures,
acquisitions, scheduled debt service requirements, and all other
expected cash requirements for the next 12 months including the
$24.4 million outstanding of the 5.50% senior notes due January
2023.  However, we can make no assurances that our current
operational and financial projections will prove to be correct,
especially in light of the effects the COVID-19 pandemic has on oil
and natural gas prices and, in turn, our business.  A sustained
period of highly depressed oil and natural gas prices could have a
significant effect on our customers' capital expenditure spending
and therefore our operations, cash flows and liquidity."

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

https://www.sec.gov/ix?doc=/Archives/edgar/data/1163739/000155837022001407/nbr-20211231x10k.htm

                           About Nabors

Nabors (NYSE: NBR) owns and operates land-based drilling rig fleets
and provides offshore platform rigs in the United States and
several international markets.  Nabors also provides directional
drilling services, tubular services, performance software, and
innovative technologies for its own rig fleet and those of third
parties.

Nabors reported a net loss of $762.85 million for the year ended
Dec. 31, 2020, a net loss of $680.51 million for the year ended
Dec. 31, 2019, a net loss of $612.73 million for the year ended
Dec. 31, 2018, and a net loss of $540.63 million for the year ended
Dec. 31, 2017.

                            *    *    *

Also in November 2021, Fitch Ratings affirmed Nabors Industries,
Ltd.'s and Nabors Industries, Inc.'s (collectively, Nabors) Issuer
Default Ratings (IDRs) at 'CCC+'.


NATIONAL TRANSPORTATION: Taps David J Winterton as Legal Counsel
----------------------------------------------------------------
National Transportation, Inc. seeks approval from the U.S.
Bankruptcy Court for the District of Nevada to hire David J
Winterton & Associates Ltd. to serve as legal counsel in its
Chapter 11 case.

The firm's services will include attending hearings, filing
required bankruptcy schedules and papers, preparing a disclosure
statement and plan of reorganization, counseling the Debtor, and
representation in matters necessary to reorganize the Debtor.

The hourly rates charged by the firm's attorneys and paralegals are
as follows:

     Attorneys      $250 - $400 per hour
     Paralegals     $150 per hour

The firm received an initial retainer in the amount of $2,500.

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

The firm can be reached through:

     David J. Winterton, Esq.
     David J Winterton & Associates Ltd
     7881 W Charleston Blvd., Unit 220
     Las Vegas, NV 89117
     Phone: +1 702-363-0317
     Email: autumn@davidwinterton.com

                   About National Transportation

Las Vegas-based National Transportation Inc. filed its voluntary
petition for relief under Chapter 11 of the Bankruptcy Code (Bankr.
D. Nev. 22-10456) on Feb. 10, 2022, listing as much as $10 million
in both assets and liabilities.  James R. Gleich,  president of
National Transportation, signed the petition.

Judge Natalie M. Cox presides over the case.

David J. Winterton, Esq., at David J Winterton & Associates Ltd
serves as the Debtor's legal counsel.


NEET DREAMS: Gets OK to Hire Volkers Atlanta as Real Estate Agent
-----------------------------------------------------------------
Neet Dreams, LLC received approval from the U.S. Bankruptcy Court
for the Northern District of Georgia to hire Volkers Atlanta as
real estate agent for its real property located at 3716 Sandusky
Drive Decatur, Ga.

Volkers Atlanta will receive a 5 percent commission on the final
sales price of the property.

Johanna Styne Sullivan of Volkers Atlanta disclosed in a court
filing that she is a "disinterested person" as the term is defined
in Section 101(14) of the Bankruptcy Code.

The firm can be reached at:

     Johanna Styne Sullivan
     Volkers Atlanta
     1745 Peachtree Street NW, Suite T
     Atlanta, GA 30309
     Tel.: 404-786-6457
     Email: johanna.styne@evatlanta.com

                         About Neet Dreams
  
Neet Dreams, LLC sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. N.D. Ga. Case No. 21-50047) on Jan. 4,
2021, listing up to $50,000 in assets and up to $500,000 in
liabilities. Judge Paul Baisier oversees the case.

The Debtor tapped Perrie & Associates, LLC as legal counsel.


NEW ERA DEVELOPMENT: Case Summary & Five Unsecured Creditors
------------------------------------------------------------
Debtor: New Era Development Inc.
        901 Montrose Avenue
        South Plainfield, NJ 07080

Chapter 11 Petition Date: February 28, 2022

Court: United States Bankruptcy Court
       District of New Jersey

Case No.: 22-11588

Debtor's Counsel: Brian W. Hofmeister, Esq.
                  LAW FIRM OF BRIAN W. HOFMEISTER, LLC
                  3131 Princeton Pike
                  Building 5, Suite 110
                  Lawrenceville, NJ 08648
                  Tel: 609-890-1500

Estimated Assets: $0 to $50,000

Estimated Liabilities: $1 million to $10 million

The petition was signed by Richard J. DeAndrea, Sr. as president.

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

https://www.pacermonitor.com/view/7QN7K3I/New_Era_Development_Inc__njbke-22-11588__0001.0.pdf?mcid=tGE4TAMA


NORDIC AVIATION: Norton, et al. Update on Secured Lender Group
--------------------------------------------------------------
In the Chapter 11 cases of Nordic Aviation Capital Designated
Activity Company, et al., the law firms of Weil, Gotshal & Manges
LLP, Norton Rose Fulbright LLP, and McGuireWoods LLP submitted a
supplemental verified statement under Rule 2019 of the Federal
Rules of Bankruptcy Procedure, to disclose an updated list of ad
hoc group of secured lenders that they are representing.

The Ad Hoc Group retained Counsel to represent it in connection
with a potential restructuring of the Debtors.

On December 20, 2021, Counsel filed with the Court in these chapter
11 cases the Verified Statement Regarding Ad Hoc Group of Secured
Lenders Pursuant to Bankruptcy Rule 2019. Pursuant to Bankruptcy
Rule 2019(d), this Supplemental Verified Statement supplements the
information provided in the Initial Verified Statement.

Other than NRF's representation of Wells Fargo Bank, N.A., Wells
Fargo Trust Company, N.A., Wilmington Trust Limited, and DVB Bank
SE, London Branch, Counsel represents only the Ad Hoc Group and
does not represent or purport to represent any entities other than
the Ad Hoc Group in connection with the Debtors' chapter 11 cases.
In addition, each member of the Ad Hoc Group is acting for its own
interest, and does not purport to act, represent, or speak on
behalf of any other entities, including other affiliated entities
that may hold claims against the Debtors, in connection with the
Debtors' chapter 11 cases.

As of Feb. 27, 2022, members of the Ad Hoc Group and their
disclosable economic interests are:

Allstate Investments, LLC
3075 Sanders Road
Northbrook, Illinois, 60062

with Copy to:
Allstate Investments
444 West Lake Street, Suite 4500
Chicago, Il 60606

* NAC 8 Senior Facility: $18,558,558
* NAC 29 Financing Arrangements: $8,254,533

Apple Bank for Savings
122 East 42nd Street, 9th Floor
New York, NY 10168

* NAC 8 Senior Facility: $19,765,338
* NAC 27 Facility: $22,575,518

Barings LLC
300 South Tryon, St., Suite 2500
Charlotte, NC 28202

* NAC 8 Senior Facility: $39,085,198
* NAC 29 Financing Arrangements: $108,111,542

Cairn Capital Limited
62 Buckingham Gate
London SW1E 6AJ

* NAC 31 JOLCO Facility: $10,262,9592
* NAC 32 JOLCO Facility: $10,579,051
* NAL 27 JOLCO Facility: $14,074,096
* NAL 28 JOLCO Facility: $20,114,793

Citigroup Financial Products Inc.
1209 Orange Street
Wilmington, DE, 19801

Citibank Europe PLC
1 North Wall Quay
Dublin 1, Ireland

Citigroup Global Markets Limited
Citigroup Centre, Canada Square
London E14 5LB

* NAC 8 Senior Facility: $1,607,409
* NAC 27 Facility: $8,376,717
* NAC 25 Facility: $5,000,000
* NAC 29 Financing Arrangements: $37,189,338

Credit Industriel et Commercial
Financement d'Actifs
4 rue Gaillon,
Paris, France, 75002
Attn: Stephane Bisiaux-Outeiral
Damien Wolff, and Julien Natrella

* NAC 27 Facility: $22,575,518

Development Bank of Japan Inc.
Otemachi Financial City South Tower
9-6, Otemachi 1-chome, Chiyoda-ku,
Tokyo 100-8178, Japan

* NAL 18 JOLCO Facility: $1,945,609
* NAL 20 JOLCO Facility: $2,056,335
* NAL 21 JOLCO Facility: $2,114,337
* NAL 22 JOLCO Facility: $3,872,102
* NAL 23 JOLCO Facility: $4,245,850
* NAL 24 JOLCO Facility: $4,280,328

Export Development Canada
150 Slater Street
Ottawa, ON, Canada K1A 1K3

* EDC Facilities: $344,602,190
Investec Bank PLC
30 Gresham Street
London EC2V 7QP
United Kingdom

* NAC 8 Senior Facility: $32,643,842

Invesco Senior Secured Management, Inc.
225 Liberty Street
New York NY 10281

* NAC 8 Junior Facility: $29,640,627

Ironshield Capital Management LLP
7-8 Stratford Place
London W1C 1AY, United Kingdom

* NAC 27 Facility: 4,035,573
* NAC 29 Facility Agreements: $1,000,000
* NAC 33 Facility: $16,391,845
* NAC 34 Facility: $4,649,558

J.P. Morgan Securities PLC
25 Bank Street, 4th Floor,
London E14 5JP, United Kingdom

* NAC 31 JOLCO Facility: $6,338,822
* NAC 32 JOLCO Facility: $6,534,077
* NAL 27 JOLCO Facility: $8,692,747
* NAL 28 JOLCO Facility: $12,423,735
* NAC 29 Financing Arrangements: $37,808,415
* Facility Y Financing Arrangements: $18,715,635

Mizuho Leasing Company, Limited
1-2-6 Toranomon, Minato-ku
Tokyo 105-0001, Japan

* NAC 27 Facility: $21,041,508
* NAC 31 JOLCO Facility: $4,352,179
* NAC 32 JOLCO Facility: $4,486,228
* NAL 27 JOLCO Facility: $5,968,359
* NAL 28 JOLCO Facility: $8,530,022

MUFG Bank Ltd.
Ropemaker Place
25 Ropemaker Street
London, EC2Y 9AN

* NAC 33 Facility: $43,780,848
* NAC 34 Facility: $12,543,318
* NAL 18 JOLCO Facility: $3,891,219
* NAL 20 JOLCO Facility: $4,112,669
* NAL 21 JOLCO Facility: $4,228,674
* NAL 22 JOLCO Facility: $3,872,102
* NAL 23 JOLCO Facility: $4,245,850
* NAL 24 JOLCO Facility: $4,280,327

New York Life Insurance Company; and
New York Life Insurance and Annuity Corporation
51 Madison Avenue, 2nd Floor
New York, NY 10010
Attn: Structured Finance Group

* NAC 8 Senior Facility: $39,085,084
* NYL Financing Arrangements: $91,396,746

The Korea Development Bank
GranTokyo North Tower 36F, 1-9-1
Marunouchi, Chiyoda-ku
Tokyo, 100-6736
Japan

* NAL 18 JOLCO Facility: $3,891,219
* NAL 20 JOLCO Facility: $4,112,669
* NAL 21 JOLCO Facility: $4,228,674
* NAL 22 JOLCO Facility: $3,872,102
* NAL 23 JOLCO Facility: $4,245,850
* NAL 24 JOLCO Facility: $4,280,327

The Tokyo Star Bank, Limited
2-3-5 Akasaka, Minato-ku
Tokyo 107-8480, Japan

* NAC 29 Facilities Group: $17,241,472
* NAC 31 JOLCO Facility: $1,378,191
* NAC 32 JOLCO Facility: $1,420,635
* NAC 33 Facility: $4,878,356
* NAC 34 Facility: $1,383,749
* NAL 27 JOLCO Facility: $1,889,985
* NAL 28 JOLCO Facility: $2,701,178

Co-Counsel for the Ad Hoc Group of Secured Lenders can be reached
at:

          K. Elizabeth Sieg, Esq.
          Sarah B. Boehm, Esq.
          McGUIREWOODS LLP
          Gateway Plaza
          800 East Canal Street
          Richmond, VA 23219
          Telephone: (804) 775-1000
          Facsimile: (804) 775-1061
          E-mail: dfoley@McGuireWoods.com
                  sboehm@McGuireWoods.com

          Matthew S. Barr, Esq.
          Kelly DiBlasi, Esq.
          David J. Cohen, Esq.
          WEIL, GOTSHAL & MANGES LLP
          767 Fifth Avenue
          New York, NY 10153
          Telephone: (212) 310-8000
          Facsimile: (212) 310-8007
          E-mail: Matt.Barr@weil.com
                  Kelly.DiBlasi@weil.com
                  DavidJ.Cohen@weil.com

             - and -

          Steve Dollar, Esq.
          David Rosenzweig, Esq.
          Anthony Lauriello, Esq.
          NORTON ROSE FULBRIGHT US LLP
          1301 Avenue of the Americas
          New York, NY 10019
          Telephone: (212) 318-3000
          E-mail: steve.dollar@nortonrosefulbright.com
                  david.rosenzweig@nortonrosefulbright.com
                  anthony.lauriello@nortonrosefulbright.com

A copy of the Rule 2019 filing, downloaded from PacerMonitor.com,
is available at https://bit.ly/3Iv0cBw

                  About Nordic Aviation Capital

Nordic Aviation Capital is the leading regional aircraft lessor
serving almost 70 airlines in approximately 45 countries.  Its
fleet of 475 aircraft includes ATR 42, ATR 72, De Havilland Dash 8,
Mitsubishi CRJ900/1000, Airbus A220 and Embraer E-Jet family
aircraft.

On Dec. 17, 2021, Nordic Aviation Capital Pte. Ltd., NAC Aviation
17 Limited, NAC Aviation 20 Limited, and Nordic Aviation Capital
A/S each filed petitions seeking relief under Chapter 11 of the
U.S. Bankruptcy Code (Bankr. E.D. Va.).  On Dec. 19, 2021, Nordic
Aviation Capital Designated Activity Company and 112 affiliated
companies also filed petitions seeking Chapter 11 relief.  The lead
case is In re Nordic Aviation Capital Designated Activity Company
(Bankr. E.D. Va. Lead Case No. 21-33693).

Judge Kevin R. Huennekens oversees the cases.

The Debtors tapped Kirkland & Ellis and Kutak Rock, LLP as
bankruptcy counsels and the law firms of Clifford Chance, LLP,
William Fry, LLP and Gorrissen Federspiel as corporate counsels.
N.M. Rothschild & Sons Limited, Ernst & Young, LLP and
PricewaterhouseCoopers, LLP serve as the Debtors' financial
advisor, restructuring advisor and tax advisor, respectively.  Epiq
Corporate Restructuring, LLC is the claims and noticing agent.


NORTH RICHLAND: Seeks Cash Collateral Access
--------------------------------------------
North Richland Hills Alamo, LLC et al ask the U.S. Bankruptcy Court
for the Northern District of Texas, Fort Worth Division, for
authority to, among other things, use cash collateral on an interim
basis in accordance with the budget, with a 15% variance, and
provide adequate protection.

The cash collateral will be used to fund business operations and
allow the Debtors to transition into the Subchapter V Cases.
Immediate access to this liquidity will permit the Debtors to fund
payroll, pay vendors, and otherwise continue their business in the
ordinary course.

The Debtors' primary lender is BTH Bank, National Association.
Non-debtor affiliate Two is One One is None, LLC is the borrower on
a Promissory Note in favor of BTH Bank dated January 14, 2019, with
a maturity date of January 14, 2024. The Management Company is also
a signatory to the Business Loan Agreement dated January 14, 2019.
As of Petition Date, the current balance of the LOC Note is
$2,051,191.

As of the Petition Date, the aggregate amount owed by the Debtors
to BTH is $1,500,000.

As part of the response to the COVID-19 pandemic, the Debtors
applied for Paycheck Protection Program Loans that were provided by
the Small Business Administration.

The proceeds received from the PPP Loans are

                                          Actual or
                                             Sought
                              Initial   Forgiveness  Forgiveness
  Debtor             Bank      Amount       Balance       Status
  ------             ----     -------   -----------  -----------
Iced Tea             Frost   $398,600   $253,652.53    Partially
  with Lemon, LLC                                       forgiven

Cinco                BTH     $446,500   $363,251.92        Under
  Peliculas, LLC                                          Review

North Richland       BTH     $214,400   $187,857.66        Under
  Hills Alamo, LLC                                        Review
                            ----------  -----------
                            $1,059,500  $804,762.11

As of the Petition Date, the Debtors were not able to deploy all
proceeds from the PPP Loans due to the shutdown of the movie
industry in spring 2020 in a manner that would have allowed for
full forgiveness of the loans, but sought forgiveness under the PPP
program as indicated above for the amounts expended on forgivable
expenses.

As part of the response to the COVID-19 pandemic, the Debtors
applied for Economic Injury Disaster Loans (EIDL) that were
provided by the SBA. The Debtors have continued to pursue all EIDL
loans that each Theater is eligible for. The initial disbursements
have been fully utilized, and the subsequent loan increases have
been used to pay allowed expenses under the EIDL program.

The EIDL Loans provide for payments of principal and interest at
$731 monthly with any unpaid principal and interest due on the
balloon date. Debtor Cinco Peliculas, LLC 's EIDL Loans provided
for payments of principal and interest at $1,520 monthly with any
unpaid principal and interest due on the balloon date. The EIDL
Loans are purportedly secured by liens to secure the obligations to
the SBA under each note.

In exchange for the consensual use of cash collateral, the Debtors
have agreed adequate protection in the form of, among other things,
adequate protection liens and superpriority claims, to protect BTH
Bank against any diminution in the value of their interests in the
cash collateral resulting from the use, sale, or lease of the cash
collateral, the subordination of BTH Bank's liens to the Carve-Out,
and the imposition of the automatic stay.

The Carve-Out means (a) all budgeted accrued but unpaid fees and
expenses of the attorneys, accountants, or other professionals
retained by the Debtors under Bankruptcy Code sections 327 or 1181
and the subchapter V trustee incurred until the earlier of:

     (1) 45 days from the date of entry of the Interim Order;

     (2) the entry of the Final Order, or

     (3) the delivery of a Termination Notice;

(b) Professional Fees and Expenses in the maximum amount of
$150,000 incurred after delivery of a Termination Notice; and (c)
the payment of fees pursuant to 28 U.S.C. section 1930.

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

              About North Richland Hills Alamo, LLC

North Richland Hills Alamo, LLC owns and operates franchisees of
the premium dine-in movie theater chain, Alamo Drafthouse Cinema.
Alamo Drafthouse is a dine-in movie theater concept, where theaters
have full-service kitchens and liquor licenses to serve alcoholic
beverages.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. N.D. Tex. Case No. 22-40384) on February
25, 2022. In the petition signed by William C. DiGaetano, chief
executive officer, the Debtor disclosed up to $10 million in both
assets and liabilities.

Judge Edward L. Morris oversees the case.

Polsinelli PC represents the Debtor as legal counsel.

Omni Agent Solutions serves as the noticing and solicitation agent.


NTI GROUND: Seeks Approval to Hire David J Winterton as Counsel
---------------------------------------------------------------
NTI Ground Trans, Inc. seeks approval from the U.S. Bankruptcy
Court for the District of Nevada to hire David J Winterton &
Associates Ltd. as its bankruptcy counsel.

The firm's services will include attending hearings, filing
required bankruptcy schedules and papers, preparing a disclosure
statement and plan of reorganization, counseling the Debtor, and
representation in matters necessary to reorganize the Debtor.

The firm's hourly rates are as follows:

     Attorneys      $250 - $400 per hour
     Paralegals     $150 per hour

David J Winterton received an initial retainer in the amount of
$2,500.

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

The firm can be reached through:

     David J. Winterton, Esq.
     David J Winterton & Associates Ltd
     7881 W Charleston Blvd., Unit 220
     Las Vegas, NV 89117
     Phone: +1 702-363-0317
     Email: autumn@davidwinterton.com

                      About NTI Ground Trans

NTI Ground Trans, Inc. sought protection for relief under Chapter
11 of the Bankruptcy Code (Bankr. D. Nev. Case No. 22-10458) on
Feb. 10, 2022, listing up to $50,000 in assets and up to $100,000
in liabilities. Judge Natalie M. Cox oversees the case.

David J. Winterton, Esq. at David J Winterton & Associates Ltd.
serves as the Debtor's legal counsel.


NTI-NV INC: Seeks to Hire David J Winterton as Bankruptcy Counsel
-----------------------------------------------------------------
NTI-NV Inc. seeks approval from the U.S. Bankruptcy Court for the
District of Nevada to hire David J Winterton & Associates Ltd. to
serve as legal counsel in its Chapter 11 case.

The firm's services will include attending hearings, filing
required bankruptcy schedules and papers, preparing a disclosure
statement and plan of reorganization, counseling the Debtor, and
representation in matters necessary to reorganize the Debtor.

The hourly rates charged by the firm's attorneys and paralegals are
as follows:

     Attorneys      $250 - $400 per hour
     Paralegals     $150 per hour

The firm received an initial retainer in the amount of $2,500.

David J Winterton is a "disinterested person" within the meaning of
Section 101(14) of the Bankruptcy Code, according to court
filings.

The firm can be reached through:

     David J. Winterton, Esq.
     David J Winterton & Associates Ltd
     7881 W Charleston Blvd., Unit 220
     Las Vegas, NV 89117
     Phone: +1 702-363-0317
     Email: autumn@davidwinterton.com

                         About NTI-NV Inc.

NTI-NV Inc. sought protection for relief under Chapter 11 of the
Bankruptcy Code (Bankr. D. Nev. Case No. 22-10460) on Feb. 10,
2022, listing up to $50,000 in assets and up to $500,000 in
liabilities. Judge Natalie M. Cox oversees the case.

David J. Winterton, Esq., at David J Winterton & Associates Ltd
serves as the Debtor's legal counsel.


OHIO VALLEY UNIVERSITY: UMB Bank Seeks Control of Property, Bldgs.
------------------------------------------------------------------
Evan Bevins of The Parkersburg News and Sentinel reports that the
trustee for bonds issued by Ohio Valley University in 2007 filed
suit to stake bondholders' claim on the school’s assets and
property, but a bankruptcy case initiated last week will take
precedence.

UMB Bank filed the lawsuit Feb. 14, 2022 in Wood County Circuit
Court, saying OVU is in default on payments for nearly $16 million
in principal and interest on the four series of bonds.

The bondholders have liens on the college's property between
Parkersburg and Vienna, as well as land and coal reserves it owns
in Marshall County, in the event of default, the suit said.

Facing mounting financial difficulties and the impending loss of
its ability to confer degrees, the Board of Trustees of the
private, Church of Christ-affiliated university decided to close
the school in December. Sixteen seniors remain on pace to graduate
this spring under a Teach Out Plan approved by the West Virginia
Higher Education Policy Commission and the Higher Learning
Commission, the school's accrediting agency.

According to the complaint, OVU has failed to pay all principal and
interest payments on the bonds since September 2019. The original
trustee for the bonds was United Bank, but Minnesota-based UMB Bank
has since taken on that responsibility.

Three days after UMB filed its suit, Wheeling attorney Martin P.
Sheehan filed for Chapter 7 bankruptcy on behalf of OVU in the U.S.
Bankruptcy Court for the Northern District of West Virginia. A
trustee will be appointed to take possession of all the
university's real and personal property.

"Secured creditors have the right to get … the collateral back
first," Sheehan said. "I think that UMB is first on the buildings
… and property in Marshall County."

Although filed afterward, the bankruptcy case will take priority,
Sheehan said. He said he has spoken with attorneys for UMB and
anticipates the company filing a motion to have a receivership
appointed to take charge of the buildings and coal reserve, which
its suit says the bond documents provide for in the event of
default.

According to court documents, in August 2007, OVU issued a series
of taxable bonds to refinance prior bonds that funded construction
of a new residence hall complex, educational building and parking
facilities and acquisition of land on its campus. Two other series
of bonds were issued at the same time by the Wood County
Commission.

County Administrator Marty Seufer said the county allowed OVU to
utilize its bonding authority, but the county is in “no way,
shape or form” financially responsible for the bonds’ debt
service.

                  About Ohio Valley University

Ohio Valley University is a private Christian college founded in
1958 and located between Parkersburg and Vienna in West Virginia.

Ohio Valley University sought Chapter 7 bankruptcy protection
(Bankr. N.D. W.Va. Case No. 22-00056) on Feb. 17, 2022.  In the
petition filed by  university's attorney, Martin Sheehan, Ohio
Valley University listed estimated liabilities of at least $15
million.  Martin P. Sheehan, of Sheehan & Associates, PLLC, is the
Debtor's counsel.


PERKINS & MARIE: To Close Branch in San Jose, California
--------------------------------------------------------
Linda Zavoral of Bay Area News reports that Marie Callender's will
close in San Jose, leaving just one of these pie palaces in the Bay
Area.  The last Marie Callender's in San Jose shut down for good
Monday, February 28, 2022.

Franchise owner Ron Garald -- a Bay Area restaurateur who at the
age of 17 was the first general manager of this location in 1974 --
said he "tried like heck" to keep it open, but the pandemic economy
made it impossible.

"My lease was coming up and with COVID, my sales dropped
drastically," he said. "I just couldn't afford the rent any more."

Following the closure, the Bay Area will be left with just one
Marie Callender's, in Sunnyvale. The only other Northern California
locations are in Modesto and Sacramento.

Marie Callender -- yes, she was a real person -- started her
home-based bakery in the 1940s in Southern California with husband
Cal, then launched a wholesale business.  Son Don Callender saw the
retail potential, opening the first coffee and pie shop in 1964 in
the city of Orange.  Over the past two decades, the chain has gone
through a succession of corporate owners and a Chapter 11
reorganization. At its height, the pie dynasty had 156 restaurants;
there are now 27 locations, primarily in Southern California,
according to the company’s director of operations, John Bowler.

"We have plans to open new Marie Callender's as smaller units,"
Bowler said.

                    About Perkins & Marie Callender's

Perkins & Marie Callender's, LLC, --
http://www.perkinsrestaurants.com/and
http://www.mariecallenders.com/-- are operators and franchisors of
family-dining and casual-dining restaurants, under their two
highly-recognized brands: (i) their full-service family dining
restaurants located primarily in Minnesota, Iowa, Wisconsin, Ohio,
Pennsylvania and Florida under the name "Perkins Restaurant and
Bakery" and (ii) their mid-priced, full-service casual-dining
restaurants, specializing in the sale of pies and other bakery
items, located primarily in California and Nevada under the name
"Marie Callender's Restaurant and Bakery". The Company was formed
in 2006 following the combination of the Perkins Restaurant &
Bakery chain with Marie Callender's.

As of the Petition Date, the Debtors owned 111 Perkins restaurants
located in 11 states, and franchise 255 Perkins restaurants located
in 30 states and four Canadian provinces.  Similarly, as of the
Petition Date, the Debtors owned and/or operated 28 Marie
Callender's restaurants located in three states, and franchise 21
Marie Callender's restaurants located in two states and Mexico.

On Aug. 5, 2019, Perkins & Marie Callender's, LLC, and 9 affiliates
sought Chapter 11 bankruptcy protection (Bankr. D. Del. Lead Case
No. 19-11743).

Perkins & Marie estimated $50 million to $100 million in assets and
$100 million to $500 million in liabilities.

The Hon. Kevin Gross oversees the jointly administered cases.

The Debtors tapped Akin Gump Strauss Hauer & Feld LLP as bankruptcy
counsel; Richards, Layton & Finger, P.A., as local counsel;
Houlihan Lokey, INnc. as investment banker; and FTI Consulting as
financial advisor.  Kurtzman Carson Consultants LLC is the claims
agent.


PLAYA HOTELS: Davidson Kempner, Anthony Yoseloff Report 9.22% Stake
-------------------------------------------------------------------
In a Schedule 13G/A filed with the Securities and Exchange
Commission, these entities and individuals reported beneficial
ownership of ordinary shares of Playa Hotels & Resorts N.V. as of
Dec. 31, 2021:

                                             Shares      Percent
                                           Beneficially     of
   Reporting Person                          Owned        Class
   ----------------                        -----------   -------
   M. H. Davidson & Co.                         12,811     0.01%
   Davidson Kempner Partners                    70,488     0.04%
   Davidson Kempner Institutional Partners, LP 155,386     0.09%
   DKIP (Cayman) Ltd II                        155,386     0.09%
   Davidson Kempner International, Ltd.        191,641     0.12%
   Davidson Kempner Distressed                 555,979     0.34%
   Opportunities Fund LP
   Davidson Kempner Distressed                 853,295     0.52%
   Opportunities International Ltd.
   DKLDO V Trading Subsidiary LP            13,302,919     8.10%
   Davidson Kempner Capital Management LP   15,142,519     9.22%
   Anthony A. Yoseloff                      15,142,519     9.22%

The percentages are calculated based upon 164,280,740 Ordinary
Shares outstanding as of Nov. 8, 2021, as reported in the Issuer's
Prospectus filed pursuant to Rule 424(b)(5) with the Securities and
Exchange Commission on Nov. 10, 2021.

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

https://www.sec.gov/Archives/edgar/data/928549/000090266422001437/p22-0307sc13ga.htm

                   About Playa Hotels & Resorts

Playa Hotels & Resorts is an owner, operator and developer of
all-inclusive resorts in prime beachfront locations in popular
vacation destinations in Mexico and the Caribbean.  As of Sept. 30,
2021, Playa owned and/or managed a total portfolio consisting of 22
resorts (8,366 rooms) located in Mexico, Jamaica, and the Dominican
Republic.  In Mexico, Playa owns and manages Hyatt Zilara Cancun,
Hyatt Ziva Cancun, Panama Jack Resorts Cancun, Panama Jack Resorts
Playa del Carmen, Hilton Playa del Carmen All-Inclusive Resort,
Hyatt Ziva Puerto Vallarta, and Hyatt Ziva Los Cabos.  In Jamaica,
Playa owns and manages Hyatt Zilara Rose Hall, Hyatt Ziva Rose
Hall, Hilton Rose Hall Resort & Spa, Jewel Grande Montego Bay
Resort & Spa and Jewel Paradise Cove Beach Resort & Spa.  In the
Dominican Republic, Playa owns and manages the Hilton La Romana
All-Inclusive Family Resort, the Hilton La Romana All-Inclusive
Adult Resort, Hyatt Zilara Cap Cana and Hyatt Ziva Cap Cana.
Playaowns two resorts in the Dominican Republic that are managed by
a third-party and manages five resorts on behalf of third-party
owners.

For the nine months ended Sept. 30, 2021, Playa Hotels reported a
net loss of $89.88 million.  Playa reported a net loss of $262.37
million for the year ended Dec. 31, 2020, compared to a net loss of
$4.36 million for the year ended Dec. 31, 2019.  As of Sept. 30,
2021, the Company had $2.02 billion in total assets, $1.39 billion
in total liabilities, and $623.95 million in total shareholders'
equity.

                             *   *   *

As reported by the TCR on Sept. 21, 2021, S&P Global Ratings
revised its outlook on Playa Hotels & Resorts N.V. to positive from
negative and affirmed its 'CCC+' issuer credit rating.  At the same
time, S&P affirmed its 'CCC+' issue-level rating on the Company's
secured debt.  S&P said, "The positive outlook reflects our
expectation that Playa will maintain adequate liquidity.  In
addition, it indicates that we could raise our rating on the
company if the significant recent improvement in travel volumes to
Mexico and the Caribbean is sustained and its package average daily
rates (ADRs), which are currently significantly elevated relative
to 2019 levels, do not moderate materially.  Specifically, we could
raise our rating if Playa increases its revenue and EBITDA such
that it sustains EBITDA coverage of interest expense of more than
1.5x, which would indicate it is able to sustain its capital
structure over the long term."


PLAYA HOTELS: Invesco Ltd. Has 5.3% Equity Stake as of Dec. 31
--------------------------------------------------------------
Invesco Ltd. disclosed in a Schedule 13G filed with the Securities
and Exchange Commission that as of Dec. 31, 2021, it beneficially
owns 8,637,673 shares of common stock of Playa Hotels & Resorts NV,
representing 5.3 percent of the shares outstanding.  A full-text
copy of the regulatory filing is available for free at:

https://www.sec.gov/Archives/edgar/data/914208/000091420822000282/SEC13G_Filing.htm

                   About Playa Hotels & Resorts

Playa Hotels & Resorts is an owner, operator and developer of
all-inclusive resorts in prime beachfront locations in popular
vacation destinations in Mexico and the Caribbean.  As of Sept. 30,
2021, Playa owned and/or managed a total portfolio consisting of 22
resorts (8,366 rooms) located in Mexico, Jamaica, and the Dominican
Republic.  In Mexico, Playa owns and manages Hyatt Zilara Cancun,
Hyatt Ziva Cancun, Panama Jack Resorts Cancun, Panama Jack Resorts
Playa del Carmen, Hilton Playa del Carmen All-Inclusive Resort,
Hyatt Ziva Puerto Vallarta, and Hyatt Ziva Los Cabos.  In Jamaica,
Playa owns and manages Hyatt Zilara Rose Hall, Hyatt Ziva Rose
Hall, Hilton Rose Hall Resort & Spa, Jewel Grande Montego Bay
Resort & Spa and Jewel Paradise Cove Beach Resort & Spa.  In the
Dominican Republic, Playa owns and manages the Hilton La Romana
All-Inclusive Family Resort, the Hilton La Romana All-Inclusive
Adult Resort, Hyatt Zilara Cap Cana and Hyatt Ziva Cap Cana.
Playaowns two resorts in the Dominican Republic that are managed by
a third-party and manages five resorts on behalf of third-party
owners.

For the nine months ended Sept. 30, 2021, Playa Hotels reported a
net loss of $89.88 million.  Playa reported a net loss of $262.37
million for the year ended Dec. 31, 2020, compared to a net loss of
$4.36 million for the year ended Dec. 31, 2019.  As of Sept. 30,
2021, the Company had $2.02 billion in total assets, $1.39 billion
in total liabilities, and $623.95 million in total shareholders'
equity.

                             *   *   *

As reported by the TCR on Sept. 21, 2021, S&P Global Ratings
revised its outlook on Playa Hotels & Resorts N.V. to positive
from negative and affirmed its 'CCC+' issuer credit rating.  At the
same time, S&P affirmed its 'CCC+' issue-level rating on the
company's secured debt.  S&P said, "The positive outlook reflects
our expectation that Playa will maintain adequate liquidity.  In
addition, it indicates that we could raise our rating on the
company if the significant recent improvement in travel volumes to
Mexico and the Caribbean is sustained and its package average daily
rates (ADRs), which are currently significantly elevated relative
to 2019 levels, do not moderate materially.  Specifically, we could
raise our rating if Playa increases its revenue and EBITDA such
that it sustains EBITDA coverage of interest expense of more than
1.5x, which would indicate it is able to sustain its capital
structure over the long term."


POST OAK TX: Plan Exclusivity Extended Until March 30
-----------------------------------------------------
At the behest of Post Oak TX, LLC, Judge Erik P. Kimball of the
U.S. Bankruptcy Court for the Southern District of Florida, West
Palm Beach Division extended the Debtor's exclusive periods to file
a plan and disclosure statement through March 30, 2022, and to
solicit acceptances through May 27, 2022.

The deadline for the Debtor to challenge the priority and validity
of the lien asserted by RSS JPMBB2014-C25 - TX POT, LLC, an
affiliate of Rialto Capital Advisors, LLC, is extended through
March 30, 2022.

On February 8, 2022, the Debtor and Rialto participated in a third
judicial settlement conference with Judge Russin to resolve their
issues and put the Debtor in a position of filing a consensual
plan. The parties did not settle, but an impasse was not reached.
Instead, the judicial settlement conference was continued to March
14, 2022.

The purpose of the extension of exclusivity is to avoid the
commencement of significant litigation between the Debtor and
Rialto as they try to settle. Rialto consents to the extension, and
thus the extension is not being sought to pressure Rialto.
Furthermore, there is no harm to the estate in extending the
exclusivity periods, since the Debtor is staying current on its
obligations, as reflected by the cash collateral budgets and
monthly operating reports filed in the case.

A copy of the Debtor's Motion to extend is available at
https://bit.ly/3LU4ogf from PacerMonitor.com.

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

                              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 August 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.


PROFESSIONAL TECHNICAL: Gets OK to Hire Bachecki Crom as Accountant
-------------------------------------------------------------------
Professional Technical Security Services, Inc. received approval
from the U.S. Bankruptcy Court for the Northern District of
California to employ Bachecki, Crom & Co., LLP as its accountant.

The firm's services include:

     a. preparing and filing tax returns;

     b. preparing tax projections and performing tax analysis;

     c. analyzing tax claims filed in the Debtor's Chapter 11 case;


     d. assisting in developing the Debtor's plan of
reorganization;

     e. assisting in preparing monthly operating reports;

     f. analyzing the tax impact of potential transactions, if
necessary;

     g. analyzing as to avoidance issues, if necessary;

     h. preparing a solvency analysis, if necessary;

     i. testifying as to avoidance issues, if necessary; and

     j. consulting with the Debtor and the Debtor's legal counsel
as to those matters.

The hourly rates charged by the firm for its services are as
follows:

    Partners            $450 - $575 per hour
    Senior Accountant   $340 - $425 per hour
    Junior Accountant   $175 - $280 per hour

Jay Crom, CPA, a partner at Bachecki Crom, disclosed in a court
filing that his firm is a "disinterested person" within the meaning
of Section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Jay D. Crom, CPA
     Bachecki, Crom & Co., LLP
     400 Oyster Point Boulevard, Suite 106
     South San Francisco, CA 94080
     Phone: +1 415-398-3534
     Email: jcrom@bachcrom.com

                    About Professional Technical

Professional Technical Security Services, Inc. is a company in San
Francisco, Calif., that provides professional security staffing.
It conducts business under the name Protech Bay Area.

Professional Technical sought Chapter 11 bankruptcy protection
(Bankr. N.D. Calif. Case No. 22-30062) on Feb. 1, 2022, disclosing
assets of more than $14 million and liabilities of more than $26
million.

Judge Hannah L. Blumenstiel oversees the case.

Stephen D. Finestone, Esq., at Finestone Hayes, LLP and Constangy,
Brooks, Smith & Prophete, LLP serve as the Debtor's bankruptcy
counsel and special counsel, respectively. Bachecki, Crom & Co.,
LLP is the Debtor's accountant.


PROFESSIONAL TECHNICAL: Gets OK to Tap Constangy as Special Counsel
-------------------------------------------------------------------
Professional Technical Security Services, Inc. received approval
from the U.S. Bankruptcy Court for the Northern District of
California to employ Constangy, Brooks, Smith & Prophete, LLP as
its special counsel.

The Debtor needs the firm's legal advice on employment and labor
law compliance issues that may arise during its Chapter 11 case.

The lead attorneys in the representation are Sarah Robertson, Esq.,
and Barbara Antonucci, Esq., who will charge $584 per hour and $567
per hour respectively.  The hourly rates for associate attorneys
range from $400 to $450.

Constangy is a "disinterested person" within the meaning of Section
101(14) of the Bankruptcy Code, according to court filings.

The firm can be reached through:

     Sarah E. Robertson, Esq.
     Constangy, Brooks, Smith & Prophete LLP
     601 Montgomery Street, Suite 350
     San Francisco, CA 94111
     Tel: 415.918.3000/415.918.3012
     Cell: 510.541.8822
     Email: srobertson@constangy.com

                    About Professional Technical

Professional Technical Security Services, Inc. is a company in San
Francisco, Calif., that provides professional security staffing.
It conducts business under the name Protech Bay Area.

Professional Technical sought Chapter 11 bankruptcy protection
(Bankr. N.D. Calif. Case No. 22-30062) on Feb. 1, 2022, disclosing
assets of more than $14 million and liabilities of more than $26
million.

Judge Hannah L. Blumenstiel oversees the case.

Stephen D. Finestone, Esq., at Finestone Hayes, LLP and Constangy,
Brooks, Smith & Prophete, LLP serve as the Debtor's bankruptcy
counsel and special counsel, respectively. Bachecki, Crom & Co.,
LLP is the Debtor's accountant.


PROFESSIONAL TECHNICAL: Seeks to Tap Brickell Avenue as Controller
------------------------------------------------------------------
Professional Technical Security Services, Inc. seeks approval from
the U.S. Bankruptcy Court for the Northern District of California
to employ Brickell Avenue Consulting, LLC as its controller.

The firm will render these services:

     a. Client Contracts -- Review new client contracts for profit
margins and advise senior management prior to execution or
extension of client contracts.

     b. Client Revenues

         i. Confirm monthly that hourly service rates are
consistent with client contracts;

        ii. Match hours by employee with payroll paid, billable and
unbillable, and confirm and reconcile variance;

       iii. Analyze billable costs, reconcile for gross margin
conformity, and discuss variances with senior management; and

        iv. Review aged or outstanding accounts receivable and
advise property administrator of collection issues.

     c. Operating Costs

         i. Confirm employee benefits properly accounted for
relating to billable and non-billable employees or manager hours;
and

        ii. Work with administrative team to confirm general ledger
transactions are properly posted.

      d. Monthly

         i. Reconcile bank accounts;

        ii. Analyze accounts receivable;

       iii. Review cash flow actual versus budget and assist in the
preparation of monthly budgets;

        iv. Work with outside accountants and senior management to
prepare monthly operating reports; and

         v. Work with administrative team to examine prior three
years of General Ledger postings and adjust accounts assignments as
appropriate.

     e. As Needed

         i. Reorganize Chart of Accounts to enable clear financial
reporting of business activities and financial statement
presentation;

        ii. Coordinate due diligence process for potential sale of
or investment in the Debtor;

       iii. Support initiatives by senior management;

        iv. Assist management with important financial decisions;
and

         v. Develop profitability analysis by existing client.

The firm will be paid a fixed fee of $8,500 per month, plus
reasonable expenses incurred.

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

The firm can be reached through:

     David Lefkowitz
     Brickell Avenue Consulting LLC
     1581 Brickell Ave Unit 1603
     Miami FL 33129-1238
     Phone: 415-260-1851

                    About Professional Technical

Professional Technical Security Services, Inc. is a company in San
Francisco, Calif., that provides professional security staffing.
It conducts business under the name Protech Bay Area.

Professional Technical sought Chapter 11 bankruptcy protection
(Bankr. N.D. Calif. Case No. 22-30062) on Feb. 1, 2022, disclosing
assets of more than $14 million and liabilities of more than $26
million.

Judge Hannah L. Blumenstiel oversees the case.

Stephen D. Finestone, Esq., at Finestone Hayes, LLP and Constangy,
Brooks, Smith & Prophete, LLP serve as the Debtor's bankruptcy
counsel and special counsel, respectively. Bachecki, Crom & Co.,
LLP is the Debtor's accountant.


PROFESSIONAL TECHNICAL: Taps Finestone Hayes as Bankruptcy Counsel
------------------------------------------------------------------
Professional Technical Security Services, Inc. received approval
from the U.S. Bankruptcy Court for the Northern District of
California to employ Finestone Hayes, LLP to serve as legal counsel
in its Chapter 11 case.

The firm's services include:

     a. advising the Debtor as to all matters and proceedings
within the bankruptcy case other than those particular areas that
may be assigned to special counsel;

     b. assisting the Debtor in any manner relevant to a review of
its debts, obligations, maximization of its assets and where
appropriate, disposition thereof;

     c. assisting the Debtor in the operation of its business;

     d. assisting the Debtor in the performance of all of its
duties and powers under the Bankruptcy Code and Bankruptcy Rules;
and

     e. assisting the Debtor in dealing with its creditors and
other constituencies, analyzing the claims in this case, and
formulating and seeking approval of a plan of reorganization.

The hourly rates charged by the firm for its services are as
follows:

     Partners      $545
     Associates    $350 - $450

The firm will receive a retainer in the amount of $175,000.

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

The firm can be reached through:

     Stephen D. Finestone, Esq.
     Jennifer C. Hayes, Esq.
     Kimberly S. Fineman, Esq.
     Finestone Hayes, LLP
     456 Montgomery Street, 20th Floor
     San Francisco, CA 94104
     Tel: (415) 421-2624
     Fax: (415) 398-2820
     Email: sfinestone@fhlawllp.com

                    About Professional Technical

Professional Technical Security Services, Inc. is a company in San
Francisco, Calif., that provides professional security staffing.
It conducts business under the name Protech Bay Area.

Professional Technical sought Chapter 11 bankruptcy protection
(Bankr. N.D. Calif. Case No. 22-30062) on Feb. 1, 2022, disclosing
assets of more than $14 million and liabilities of more than $26
million.

Judge Hannah L. Blumenstiel oversees the case.

Stephen D. Finestone, Esq., at Finestone Hayes, LLP and Constangy,
Brooks, Smith & Prophete, LLP serve as the Debtor's bankruptcy
counsel and special counsel, respectively. Bachecki, Crom & Co.,
LLP is the Debtor's accountant.


PROJECT LEOPARD: Moody's Alters Outlook on 'B2' CFR to Stable
-------------------------------------------------------------
Moody's Investors Service changed the ratings outlook for Project
Leopard Holdings Inc. (Kofax) to stable from negative.  At the same
time, Moody's affirmed Kofax's Corporate Family Rating of B2,
Probability of Default Rating of B2-PD, and senior secured bank
credit facilities rating of B2.

The change in the outlook to stable from negative reflects Kofax's
solid operating performance in 2021 and Moody's expectation that
the company's leverage will remain in the low 6x range in the next
12 to 18 months with free cash flow to debt in the mid-single digit
percentage. Moody's also projects that Kofax's subscription license
and SaaS revenue will continue to show strong growth and will
largely offset the decline in perpetual license sales as the
company transitions to a recurring revenue model.

Affirmations:

Issuer: Project Leopard Holdings Inc.

Corporate Family Rating, Affirmed B2

Probability of Default Rating, Affirmed B2-PD

Senior Secured Bank Credit Facility, Affirmed B2 (LGD3) from
(LGD4)

Outlook Actions:

Issuer: Project Leopard Holdings Inc.

Outlook, Changed To Stable From Negative

RATINGS RATIONALE

Kofax's B2 CFR reflects the company's leading position in the
multi-channel capture and financial process automation software
markets, consistent maintenance renewal rates and good geographic
diversification. The rating also considers Kofax's strong margin
profile and minimal required capital investments that support good
free cash flow generation. Moody's projects working capital
outflows due to transition to a subscription revenue model from
perpetual license and maintenance contracts that will result in
lower free cash flow generation than historically during the
transition period. Nonetheless, Kofax will benefit from greater
revenue and cash flow visibility as the proportion of its
subscription license sales continues to grow.

Kofax's rating is constrained by the company's aggressive financial
policy and high leverage, estimated at around 6x as of the last
twelve months ended September 30, 2021. Considering Kofax operates
in mature and highly competitive capture and print management
markets, Moody's expects the company's leverage will be sustained
in the low 6x range due primarily to ongoing investments in its
cloud solutions.

Moody's views Kofax's financial policy to be very aggressive given
the $550 million dividend in early 2021 after a year of high single
digit percentage revenue declines. The pullback was driven by the
COVID-19 pandemic and continued underperformance in the company's
more traditional capture and print management markets.

Kofax's liquidity is good supported by a cash balance of $92
million as of September 30, 2021 and Moody's expectation for free
cash flow of around $60 - $65 million over the next twelve months.
Kofax's cash flow exhibits some seasonality as the company bills a
significant portion of its new perpetual licenses and maintenance
contracts in December and collects cash during the January through
March period. The company's capital expenditures are modest at
about 2% of sales. Kofax's $80 million revolver (fully undrawn)
matures in July 2022, and Moody's expects that the company will
proactively extend its maturity. The revolver has a springing
covenant with step downs, which is applicable if revolver
utilization exceeds 30%.

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

The ratings for Kofax could be upgraded if organic revenue grows at
least low-to-mid single digits, leverage is expected to be
sustained under 4.5x, and free cash flow to debt approaches 10%.
The ratings could be downgraded if Kofax experiences revenue and
earnings decline such that free cash flow to debt remains below 5%
or leverage is sustained over 6.5x.

The principal methodology used in these ratings was Software
Industry published in August 2018.

Project Leopard Holdings Inc. is a leading provider of
multi-channel capture and business process management software. The
company generated revenue of $543 million for the twelve months
ended September 30, 2021. Project Leopard Holdings Inc. is a
holding company set up by private equity group Thoma Bravo, to
acquire the Kofax business from Lexmark International in June 2017.



PUERTO RICO: Local & Federal Officials Fight Over PREPA Deal
------------------------------------------------------------
The Associated Press reports that Puerto Rico's government and a
federal control board overseeing the the island's finances
disagreed Friday over how the U.S. territory should exit a lengthy
and contentious bankruptcy.

The two sides were at odds over a debt restructuring agreement for
Puerto Rico's power company and how to generate revenue for the
island's transportation authority.

Prominent legislators, including the president of Puerto Rico's
Senate, remain unconvinced by a tentative deal that would
restructure more than $9 billion in debt held by the Electric Power
Authority, the island's largest government agency. Bondholders have
to agree to the deal, which would cut the power company's debt by
more than 30 percent. But legislators and many citizens argue it
would lead to even greater increases in power bills even as
repeated outages continue.

That lack of support prompted David Skeel, the board's chairman,
and others to meet with legislators this week in an attempt to
secure the votes needed.

Skeel said there could be other options if legislators reject the
proposed deal, but he and other board members warned it would be
riskier and more expensive.

Board member Antonio Medina agreed: "It opens the door to
bondholders to pursue many legal routes ... including
receivership."

Another sticking point between the board and Puerto Rico's
government is a proposed 8.3 percent yearly increase in tolls
through fiscal year 2024 to improve road conditions and boost
revenue for the island’s Highways and Transportation Authority.

The board said only 13 percent of Puerto Rico's highways are in
good condition, compared with a median of 84 percent in the U.S.
mainland. It also noted that toll fares haven't been adjusted since
2005.

                           About Puerto Rico

Puerto Rico is a self-governing commonwealth in association with
the United States that's facing a massive bond debt of $70 billion,
a 68% debt-to-GDP ratio and negative economic growth in nine of the
last 10 years.

The Commonwealth of Puerto Rico has sought bankruptcy protection,
aiming to restructure its massive $74 billion debt-load and $49
billion in pension obligations.

The debt restructuring petition was filed by Puerto Rico's
financial oversight board in U.S. District Court in Puerto Rico
(Case No. 17-01578) on May 3, 2017, and was made under Title III of
2016's U.S. Congressional rescue law known as the Puerto Rico
Oversight, Management, and Economic Stability Act ('PROMESA').

The Financial Oversight and Management Board later commenced Title
III cases for the Puerto Rico Sales Tax Financing Corporation
(COFINA) on May 5, 2017, and the Employees Retirement System (ERS)
and the Puerto Rico Highways and Transportation Authority (HTA) on
May 21, 2017.  On July 2, 2017, a Title III case was commenced for
the Puerto Rico Electric Power Authority ("PREPA").

U.S. Chief Justice John Roberts has appointed U.S. District Judge
Laura Taylor Swain to oversee the Title III cases. The Honorable
Judith Dein, a United States Magistrate Judge for the District of
Massachusetts, has been designated to preside over matters that may
be referred to her by Judge Swain, including discovery disputes,
and management of other pretrial proceedings.

Joint administration of the Title III cases, under Lead Case No.
17-3283, was granted on June 29, 2017.

The Oversight Board has hired as advisors, Proskauer Rose LLP and
O'Neill & Borges LLC as legal counsel, McKinsey & Co. as strategic
consultant, Citigroup Global Markets, as municipal investment
banker, and Ernst & Young, as financial advisor.

Martin J. Bienenstock, Esq., Scott K. Rutsky, Esq., and Philip M.
Abelson, Esq., of Proskauer Rose; and Hermann D. Bauer, Esq., at
O'Neill & Borges are on-board as attorneys.

McKinsey & Co. is the Board's strategic consultant, Ernst & Young
is the Board's financial advisor, and Citigroup Global Markets Inc.
is the Board's municipal investment banker.

Prime Clerk LLC is the claims and noticing agent. Prime Clerk
maintains a case web site at
https://cases.primeclerk.com/puertorico

Epiq Bankruptcy Solutions LLC is the service agent for ERS, HTA,
and PREPA.

O'Melveny & Myers LLP is counsel to the Commonwealth's Puerto Rico
Fiscal Agency and Financial Advisory Authority (AAFAF), the agency
responsible for negotiations with bondholders.

The Oversight Board named Professor Nancy B. Rapoport as fee
examiner and to chair a committee to review professionals' fees.


PURDUE PHARMA: OxyContin Victims Fight for Share
-------------------------------------------------
Melody Schreiber of The Guardian wrote a feature on Stephanie
Lubinski, whose husband committed suicide following a decades-long
battle with opioid use disorder.  Stephanie has joined the proposed
global settlement.

"I believe the Sackler family should know what their greed has
caused. They should know the name, Troy Lubinksi, and the many,
many others that have lost their lives to OxyContin," she wrote in
a letter to the judge presiding over the settlement.

Stephanie is one of more than 138,000 claimants alleging that the
Sackler family and its company, Purdue Pharma, the maker of
OxyContin, contributed to the ongoing opioid epidemic.  The
Sacklers deny wrongdoing.

Facing about 3,000 lawsuits, Purdue filed for bankruptcy in 2019,
but not before Sackler family members took more than $10 billion
from the company over the course of a decade.  To settle claims
against them, the Sacklers offered $4.55 billion, but eight states
and the District of Columbia objected to that amount.  After
intense negotiations, the Sackler family is now offering $6 billion
in settlement negotiations, paid out over several years.

The settlement with the the Sacklers family, however, is contingent
on granting the family civil liability protection, however, which
would essentially mean they can never be sued in civil courts over
opioids ever again -- an unusual step that scuppered the last
deal.

"That's clearly the sticking point," said Regina LaBelle, former
acting director of the Office of National Drug Control Policy and
current director of the Addiction and Public Policy Initiative at
Georgetown University's O'Neill Institute, "being able to bring
action against the Sacklers personally in the future."

While most parties have agreed to these terms, some are still
holding out.  A federal bankruptcy judge, Shelley Chapman, who is
mediating the settlement, has asked for an extension until the end
of the February 2022.  A stay against other claims during the
settlement negotiations is set to expire in early March 2022.

The family added nearly $1 billion, as well as proceeds from the
sale of international drug companies.  The additional funds would
not go to victims, like Stephanie Lubinski, but to governments for
law enforcement and health care costs associated with opioids.

Victims are set to receive a total of $750 million –- about
$5,000 each.

"Absolutely, it's not enough -- the $750 million is a joke," said
Ryan Hampton, the former co-chair of the creditor's committee
representing victims in the settlement, who is in recovery himself.
"It should have been double that, at a minimum."

But if a settlement isn't reached, it seems unlikely that this many
victims will be able to form a new settlement before other claims
are made.  Those whose lives were harmed by opioids "stand to lose
the most in these negotiations if they fall apart," he said.

"There is going to be a settlement or some sort of a civil action
that the Sacklers are going to have to take.  The underlying factor
here is whether victims are going to receive any sort of direct
compensation out of that settlement."

If this settlement dissolves, other states could bring their own
claims, edging out victims entirely, he said.

"There's a possibility that one state recovers all of the sack of
money and doesn't share it with the rest of the states and
certainly doesn't share it with the victims who have claims,"
Hampton said.

"There needs to be a settlement and a conclusion to this bankruptcy
that does not exclude the $750 million for victims. That would be a
crime in itself if this entire thing falls apart and victims
receive nothing."

As part of the settlement, Purdue would be restructured as a public
benefit corporation that produces naloxone, a medication reversing
opioid overdoses with soaring prices for harm reduction groups last
year.

                     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 12th amended
Chapter 11 plan was filed on Sept. 2, 2021, which was confirmed on
Sept. 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 illion 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."


RED RIVER: Metro Nashville Hires WM to Help With Trash
-------------------------------------------------------
Caroline Eggers of WPLN.org reports that Metro Nashville has hired
additional help to pick up trash due to the city's ongoing
struggles with its current waste contractor, Red River Waste
Solutions.

Red River Waste Solutions filed for bankruptcy in the fall, and the
city has been having trash and recycling issues ever since.
Officials said that the city will be meeting the contractor in
bankruptcy court on March 8, 2022.

For the next 120 days, Waste Management will be taking over 12
daily trash collection routes that service about 49,000 homes in
Nashville.

The city has not identified a long-term solution yet.

"We have the national leading experts taking a look at how cities
across the nation are doing it," Scott Potter, director of Metro
Water Services, said during a press conference on Thursday. "We're
going to have the next generation contract place us in a much more
risk-averse position."

                 About Red River Waste Solutions

Red River Waste Solutions LP is a Dripping Springs, Texas-based
company that provides waste management services.  It also offers
solid waste and garbage pickup, recycling, industrial waste
collection, disposal, and landfill management services.

Red River Waste Solutions sought Chapter 11 protection (Bankr. N.D.
Tex. Case No. 21-42423) on Oct. 14, 2021, listing up to $50 million
in assets and up to $100 million in liabilities.  James Calandra,
chief restructuring officer of Red River Waste Solutions, signed
the petition.

Marcus Alan Helt, Esq., at McDermott Will & Emery LLP, is the
Debtor's legal counsel.

The Debtor's official committee of unsecured creditors tapped
Womble Bond Dickinson (US) LLP as legal counsel and Rock Creek
Advisors, LLC as financial advisor.  Stretto, Inc., is the claims
and noticing agent.


RELMADA THERAPEUTICS: Avoro, Aghazadeh Cease to be Shareholders
---------------------------------------------------------------
In a Schedule 13G/A filed with the Securities and Exchange
Commission, Avoro Capital Advisors LLC and Behzad Aghazadeh
reported that they have ceased to beneficially own shares of common
stock of Relmada Therapeutics, Inc. as of Dec. 31, 2021.  A
full-text copy of the regulatory filing is available for free at:

https://www.sec.gov/Archives/edgar/data/1553643/000090266422001529/p22-0484sc13ga.htm

                   About Relmada Therapeutics Inc.

Relmada Therapeutics is a late-stage pharmaceutical company
addressing diseases of the central nervous system (CNS), with a
focus on major depressive disorder (MDD).

For the nine months ended Sept. 30, 2021, the Company reported a
net loss of $91.37 million.  Relmada Therapeutics reported a net
loss of $59.45 million for the year ended Dec. 31, 2020, compared
to a net loss of $15 million for the year ended Dec. 31, 2019.
As of Sept. 30, 2021, the Company had $90.93 million in total
assets, $18.25 million in total current liabilities, and $72.69
million in total stockholders' equity.



REPUBLIC METALS: Court Approves $16.6 Mil. Deal With Lenders
------------------------------------------------------------
Jay Weaver of Miami Herald reports that the family owners of a
bankrupt Miami-area gold refinery -- formerly among the biggest in
the world -- have agreed to pay $16.6 million to resolve a
long-running dispute with a group of banks that lost a bundle in
unpaid loans to the once-dominant company, according to a court
settlement approved Thursday, Feb. 24, 2022.

Republic Metals Corp. filed for bankruptcy in 2018 after
discovering a huge discrepancy in its gold inventory totaling as
much as $100 million, according to court records.  Republic was
formerly owned by the family of the late Richard Rubin before the
business was sold for $25.5 million to a major Japanese refiner,
Asahi.  The new operation, including Republic’s former Opa-locka
processing plant, is called Asahi Refining Florida.

In a "compromise" agreement filed in federal bankruptcy court,
Rubin's son and daughter, Jason and Lindsey Rubin Davis, along with
their mother and Republic's former treasurer, have agreed to make
the settlement payments to the company's principal bank lenders.
Among them are Mitsubishi International Corporation, the Dutch
financial institution Cooperatieve Rabobank, Bank Leumi and Bank
Hapoalim, both of Israel, and New York-based private bank Brown
Brothers Harriman.

The family's payments represent tens of millions of dollars less
than the secured creditors and others had been demanding from
Republic and its former family owners in the bankruptcy case in New
York federal court. Nonetheless, Bankruptcy Judge Sean H. Lane
Thursday called the settlement a "successful conclusion," and
lawyer Michael Luskin, who represented one of the banks, described
it as a "milestone."

                      About Miami Metals I

Founded in 1980, Republic Metals Refining Corporation and its
affiliates are refiner of precious metals with a primary focus on
gold and silver.  They have the capacity to produce approximately
80 million ounces of silver and 350 tons of gold, along with over
55 million pieces of minted products per annum. Suppliers ship
unrefined gold and silver to Republic for refining from all over
the United States and the Western Hemisphere. They provide their
products and services to a diverse base of global mining
corporations, financial institutions and jewelry manufacturers.

Republic Metals Refining, Republic Metals Corporation and Republic
Carbon Company, LLC, sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. S.D.N.Y. Case Nos. 18-13359 to 18-13361) on
Nov. 2, 2018. Republic Metals Refining Corporation is now known as
Miami Metals I, Inc.; Republic Metals Corporation as Miami Metals
II, Inc.; and Republic Carbon Company as Miami Metals III LLC.

In the petition signed by CRO Scott Avila, Republic Metals Refining
was estimated to have assets of $1 million to $10 million and
liabilities of $100 million to $500 million.

The Debtors tapped Akerman LLP as their legal counsel; Paladin
Management Group, LLC, as financial advisor; and Donlin, Recano &
Company, Inc., as claims and noticing agent.


RESHAPE LIFESCIENCES: InterWest, et al. Own 6,250 Common Shares
---------------------------------------------------------------
In a Schedule 13G/A filed with the Securities and Exchange
Commission, these entities and individuals reported beneficial
ownership of shares of common stock of Reshape LifeSciences, Inc.,
as of Dec. 31, 2021:

                                       Shares       Percent
                                    Beneficially      of
  Reporting Person                      Owned       Class
  ----------------                  ------------   --------
  InterWest Partners X, LP             6,250         0%
  InterWest Management Partners X, LLC 6,250         0%
  Keval Desai                          6,250         0%
  Gilbert H. Kliman                    6,250         0%  
  Khaled A. Nasr                       6,250         0%

The percentage is based upon 17,784,027 shares of the Issuer's
Common Stock outstanding as of Nov. 10, 2021, as reported in the
Issuer's Form 10-Q filed with the SEC on Nov. 12, 2021

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

https://www.sec.gov/Archives/edgar/data/1427570/000119312522039107/d240263dsc13ga.htm

                       About ReShape Lifesciences

ReShape Lifesciences (Obalon Therapeurtics, Inc.) is a weight loss
and metabolic health-solutions company, offering an integrated
portfolio of proven products and services that manage and treat
obesity and metabolic disease.

For the nine months ended Sept. 30, 2021, the Company reported a
net loss of $26.48 million.  Obalon reported a net loss of $12.33
million for the year ended Dec. 31, 2020, a net loss of $23.67
million for the year ended Dec. 31, 2019, and a net loss of $37.38
million for the year ended Dec. 31, 2018.  As of Sept. 30, 2021,
the Company had $90.70 million in total assets, $11.48 million in
total liabilities, and $79.22 million in total stockholders'
equity.


ROBERT E. SPRINGER: Seeks to Hire Rountree Leitman as Counsel
-------------------------------------------------------------
Robert E. Springer, III, M.D., P. C. seeks approval from the U.S.
Bankruptcy Court for the Northern District of Georgia to hire
Rountree Leitman & Klein, LLC as its legal counsel.

The firm's services include:

     (a) advising the Debtor regarding its powers and duties in the
management of its property;

     (b) preparing legal papers;

     (c) examining claims of creditors;

     (d) assisting with formulation and preparation of the
disclosure statement and plan of reorganization and with the
confirmation and consummation thereof; and

     (l) performing all other necessary legal services.

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

     William A. Rountree, Attorney       $495
     Benjamin R. Keck, Attorney          $425
     Hal Leitman, Attorney               $425
     David S. Klein, Attorney            $425
     Alexandra Dishun, Attorney          $425
     Barret Broussard, Attorney          $395
     Elizabeth Childers, Attorney        $350
     Taner Thurman, Attorney             $275
     Caitlyn Powers, Attorney            $275
     Zach Beck, Law Clerk                $195
     Sharon M. Wenger, Paralegal         $195
     Megan Winokur, Paralegal            $150
     Catherine Smith, Paralegal          $150
     Yasmin Alamin, Paralegal            $150

The firm received a security retainer of $25,000 from the Debtor.

William Rountree, Esq., a partner at Rountree Leitman & Klein,
disclosed in a court filing that his firm is a "disinterested
person" within the meaning of Section 101(14) of the Bankruptcy
Code.

The firm can be reached through:

     Benjamin R. Keck, Esq.
     ROUNTREE, LEITMAN & KLEIN, LLC
     Century Plaza I
     2987 Clairmont Road, Ste 350
     Atlanta, GA 30329
     Tel: 404-410-1220
     Fax: 404 704-0246
     Email: swenger@rlklawfirm.com

                    About Robert E. Springer, III, M.D., P. C.

Robert E. Springer, III, M.D., P. C. filed its voluntary petition
for relief under Chapter 11 of the Bankruptcy Code (Bankr. N.D. Ga.
Case No. 22-51065) on Feb. 8, 2022. The petition was signed by
Robert E. Springer III, chief executive officer. At the time of
filing, the Debtor estimated $1 million to $10 million in both
assets and liabilities.

Judge Barbara Ellis-Monro oversees the case.

Benjamin R. Keck, Esq. at ROUNTREE, LEITMAN & KLEIN, LLC represents
the Debtor as counsel.


SEANERGY MARITIME: Lind Global Entities Lower Stake to Less Than 1%
-------------------------------------------------------------------
Lind Global Macro Fund LP, Lind Global Partners LLC, and Jeff
Easton disclosed in a Schedule 13G/A filed with the Securities and
Exchange Commission that as of Dec. 31, 2021, they beneficially own
1,000,000 shares of common stock of Seanergy Maritime Holdings
Corp., representing 0.6 percent of the shares outstanding.   A
full-text copy of the regulatory filing is available for free at:

https://www.sec.gov/Archives/edgar/data/1448397/000092963822000420/sc13g.htm

                      About Seanergy Maritime

Greece-based Seanergy Maritime Holdings Corp. --
http://www.seanergymaritime.com-- is the only pure-play Capesize
ship-owner publicly listed in the US. Seanergy provides marine dry
bulk transportation services through a modern fleet of Capesize
vessels.  The Company's operating fleet consists of 17 Capesize
vessels with an average age of 11.7 years and aggregate cargo
carrying capacity of approximately 3,011,083 dwt.

Seanergy Maritime reported a net loss of $18.35 million for the
year ended Dec. 31, 2020, a net loss of $11.70 million for the
year ended Dec. 31, 2019, and a net loss of $21.06 million for the
year ended Dec. 31, 2018.  As of Dec. 31, 2020, the Company had
$295.24 million in total assets, $199.55 million in total
liabilities, and $95.69 million in total stockholders' equity.


SOUTHERN CALIFORNIA: Seeks to Hire Gordon Rees as Special Counsel
-----------------------------------------------------------------
Southern California Research, LLC seeks approval from the U.S.
Bankruptcy Court for the Central District of California to employ
Gordon Rees Scully Mansukhani, LLP as its special counsel.

The Debtor requires the assistance of a special counsel to appeal
certain orders entered in the case titled Lois Friedman, et al., v.
John Murphy, M.D., et al. The Debtor is a defendant in the case
pending in the Los Angeles County Superior Court.

The principal attorneys designated to represent the Debtor are
Craig Mariam, Esq., and John Cogger, Esq. The hourly rates charged
by the firm's attorneys range from $225 to $350.

As disclosed in court filings, Gordon neither holds nor represents
an interest adverse to the Debtor with respect to the matters on
which it is to be employed.

The firm can be reached through:

     Craig J. Mariam, Esq.
     Gordon Rees Scully Mansukhani, LLP
     633 West Fifth Street, 52nd Floor
     Los Angeles, CA 90071
     Phone: 213-270-7856
     Email: cmariam@grsm.com

                About Southern California Research

Southern California Research, LLC is a private medical group in
Thousand Oaks, Calif., that conducts clinical research trials.

Southern California Research filed its voluntary petition for
relief under Chapter 11 of the Bankruptcy Code (Bankr. C.D. Calif.
Case No. 22-10022) on Jan, 12, 2022, listing $184,280 in assets and
$11,753,616 in liabilities. Darrell Maag, managing member, signed
the petition.

Judge Deborah J. Saltzman oversees the case.

Craig G. Margulies, Esq., at Margulies Faith, LLP represents the
Debtor as legal counsel.


STANCE AUTOWORKS: Gets OK to Hire Houston Home Store as Realtor
---------------------------------------------------------------
Stance Autoworks, LLC received approval from the U.S. Bankruptcy
Court for the Southern District of Texas to hire Houston Home
Store, LLC to sell its real property located at 1936 Dolly Wright
in Houston, Texas.

The listing agreement between the Debtor and the realtor
contemplates the marketing of the property at a gross sales price
of $550,000.

The realtor will charge a 6 percent fee for the sale of the
property.

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

Houston Home Store can be reached through:

     Christopher M. Lopez
     Houston Home Store, LLC
     8300 Farm to Market 1960 Rd W #450
     Houston, TX 77070
     Phone: +1 281-571-5999

                About Stance Autoworks LLC

Stance Autoworks, LLC sought protection for relief under Chapter 11
of the Bankruptcy Code (Bankr. S.D. Texas Case No. 21-33931) on
Dec. 7, 2021, listing as much as $1 million in both assets and
liabilities. Judge Christopher M. Lopez oversees the case.

Alex Olmedo Acosta, Esq., at Acosta Law, P.C. represents the Debtor
as legal counsel.


STORTZ FARM: Seeks Approval to Hire Growthland as Auctioneer
------------------------------------------------------------
Stortz Farm Partnership seeks approval from the U.S. Bankruptcy
Court for the Northern District of Iowa to hire Growthland as its
auctioneer.

The Debtor intends to sell real properties at auction and requires
the services of an auctioneer to accomplish the sale.

The firm will receive a commission of 2 percent of the gross sales
price.

Growthland is a disinterested person within the meaning of Section
101(14) of the Bankruptcy Code, according to court filings.

     Ben Isaacson
     Growthland
     5475 Dyer Avenue, Suite 141
     Marion, IA 52302
     Office: 319-377-1143
     Cell: 319-350-6084
     Email: ben@growthland.com
     
                   About Stortz Farm Partnership

Waukon, Iowa-based Stortz Farm Partnership filed its voluntary
petition for relief under Chapter 11 of the Bankruptcy Code (Bankr.
N.D. Iowa Case No. 22-00069) on Feb. 10, 2022, listing as much as
$10 million in both assets and liabilities. Brian J. Stortz,
principal at Stortz Farm Partnership, signed the petition.

Austin Peiffer, Esq., at Ag & Business Legal Strategies represents
the Debtor as legal counsel.


STURGEON AQUAFARMS: Gets OK to Hire Trugman as Business Valuator
----------------------------------------------------------------
Sturgeon Aquafarms II, LLC received approval from the U.S.
Bankruptcy Court for the Southern District of Florida to employ
Trugman Valuation Associates, Inc.

Sturgeon Aquafarms II requires a business valuation of 100 percent
of the equity of Sturgeon Aquafarms, LLC as of Aug. 26, 2019, the
date it was merged into the company.  The business valuation aims
to address Albo Assets Management, LLC's motion to estimate its
$5.5 million claim against Sturgeon Aquafarms II.

Trugman received a retainer in the amount of $7,500 for its
services.

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

The firm can be reached through:

     Gary R. Trugman
     Trugman Valuation Associates, Inc.
     7957 N. University Dr. # 152
     Parkland, FL 33067
     Telephone: 954-424-4343
     Fax: 954-424-1416

                    About Sturgeon Aquafarms II

Miami-based Sturgeon Aquafarms II, LLC filed a voluntary petition
for Chapter 11 protection (Bankr. S.D. Fla. Case No. 21-19143) on
Sept. 21, 2021, listing as much as $10 million in both assets and
liabilities. Mark Gelman, managing member, signed the petition.

Judge Laurel M. Isicoff oversees the case.

The Debtor tapped Linda Leali, PA as legal counsel and Dinnall Fyne
& Co. as financial advisor.


SUPERIOR SEPTIC: Seeks to Hire Chang & Company as Accountant
------------------------------------------------------------
Superior Septic, LLC seeks approval from the U.S. Bankruptcy Court
for the Northern District of Georgia to hire Chang & Company, CPAs,
P.C. as its accountant.

The firm's services include:

     a. assisting the Debtor in preparing and filing its tax
returns;

     b. analyzing financial data and preparing financial reports as
necessary to comply with orders of the Court and requests from the
U.S. Trustee and other parties-in-interest;

     c. auditing all monthly operating reports filed by the Debtor
to date in these cases and assisting the Debtor in the amendment of
the reports, if any, to ensure accuracy of the Debtor’s financial
conditions; and

     d. other essential accounting duties necessary to ensure the
accuracy of information presented to the Court and parties in
interest in this Case.

For business, the firm a flat fee of $2,000, charged monthly.

The firm's professionals will be paid at these rates:

     Spencer Chang, CPA     $300 per hour
     Lydia Chou             $200 per hour
      Vivian Liu            $120 per hour

Spencer Chang, CPA, president of Chang & Company, assured the court
that the firm  is a "disinterested person," as defined by Section
101(14) of the Bankruptcy Code.

The firm can be reached through:

     Spencer Chang, CPA
     Chang & Company, CPAs, P.C.
     4360 Chamblee Dunwoody Rd Suite 206
     Chamblee, GA 30341
     Phone: +1 678-281-0450

               About Superior Septic, LLC

Superior Septic, LLC sought protection for relief under Chapter 11
of the Bankruptcy Code (Bankr. N.D. Ga. Case No. 22-50200) on Jan.
7, 2022, listing $50,000 in assets and $100,001 to $500,000 in
liabilities. Judge Lisa Ritchey Craig oversees the case. Will Geer,
Esq. at WIGGAM & GEER, LLC represents the Debtor as counsel.


SUPERIOR SEPTIC: Seeks to Hire Rountree Leitman & Klein as Counsel
------------------------------------------------------------------
Superior Septic, LLC seeks approval from the U.S. Bankruptcy Court
for the Northern District of Georgia to hire the law firm of
Rountree Leitman & Klein, LLC as its attorneys.

The firm's services include:

     (a) advising the Debtor regarding its powers and duties in the
management of its property;

     (b) preparing legal papers;

     (c) examining claims of creditors;

     (d) assisting with formulation and preparation of the
disclosure statement and plan of reorganization and with the
confirmation and consummation thereof; and

     (e) performing all other necessary legal services.

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

     William A. Rountree, Attorney       $495 per hour
     Hal Leitman, Attorney               $425 per hour
     David S. Klein, Attorney            $425 per hour
     Alexandra Dishun, Attorney          $425 per hour
     Benjamin R. Keck, Attorney          $425 per hour
     Barret Broussard, Attorney          $395 per hour
     Elizabeth Childers, Attorney        $350 per hour
     Taner Thurman, Attorney             $275 per hour
     Caitlyn Powers, Attorney            $275 per hour
     Zach Beck, Law Clerk                $195 per hour
     Sharon M. Wenger, Paralegal         $195 per hour
     Megan Winokur, Paralegal            $150 per hour
     Catherine Smith, Paralegal          $150 per hour
     Yasmin Alamin, Paralegal            $150 per hour
      
The firm received a security retainer of $10,262 from the Debtor.

William Rountree, Esq., a partner at Rountree Leitman & Klein,
disclosed in a court filing that his firm is a "disinterested
person" within the meaning of Section 101(14) of the Bankruptcy
Code.

The firm can be reached through:
   
     William A. Rountree, Esq.
     Rountree Leitman & Klein, LLC
     Century Plaza I
     2987 Clairmont Road, Suite 175
     Atlanta, GA 30329
     Telephone: (404) 584-1238
     Facsimile: (404) 704-0246
     Email: wrountree@rlklawfirm.com

               About Superior Septic, LLC

Superior Septic, LLC sought protection for relief under Chapter 11
of the Bankruptcy Code (Bankr. N.D. Ga. Case No. 22-50200) on Jan.
7, 2022, listing $50,000 in assets and $100,001 to $500,000 in
liabilities. Judge Lisa Ritchey Craig oversees the case. Will Geer,
Esq. at WIGGAM & GEER, LLC represents the Debtor as counsel.



TABULA RASA: Seeks to Hire TenOaks Energy as Marketing Agent
------------------------------------------------------------
Tabula Rasa Partners, LLC seeks approval from the U.S. Bankruptcy
Court for the Southern District of Texas to employ TenOaks Energy
Partners, LLC as its marketing agent.

The Debtor requires the assistance of a marketing agent to sell
certain non-operated, producing properties in the Permian Basin and
a shut-in property in Colorado.

TenOaks will charge a success fee for a transaction equal to the
greater of: (i) $350,000, or (ii) 2.0 percent of the aggregate
consideration. The success fee for transactions that occur
following a credit bid during the primary term or tail, if
applicable, will be offset by $200,000 of the credit bid fee;
provided, however, that no success fee or credit bid fee shall be
payable to the firm if the primary term ends prior to the firm
delivering marketing materials approved by the Debtor to
potentially interested parties.

The Debtor has agreed to pay a fully-earned and non-refundable
upfront expense fee of $50,000 to cover any expenses.

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

The firm can be reached through:

     Jason B. Webb
     TenOaks Energy Partners, LLC
     14180 N. Dallas Parkway, Suite 700
     Dallas, TX 75254
     Phone: 214-420-2322
     Email: jason.webb@tenoaksadvisors.com

                    About Tabula Rasa Partners

Tabula Rasa Partners, LLC is part of the oil and gas extraction
industry.  The company is based in Houston, Texas.

Tabula Rasa Partners filed its voluntary petition for relief under
Chapter 11 of the Bankruptcy Code (Bankr. S.D. Texas Case No.
21-33859) on Dec. 3, 2021, listing as much as $50 million in both
assets and liabilities. Michael Keener, independent director,
signed the petition.

Judge Christopher M. Lopez oversees the case.

Aaron J. Power, Esq., at Porter Hedges, LLP serves as the Debtor's
legal counsel.


TENNECO INC: Apollo Global Transaction No Impact on Moody's B2 CFR
------------------------------------------------------------------
Moody's Investors Service said that Tenneco Inc.'s ratings,
including its B2 corporate family rating, are unaffected following
the company's agreement to be acquired by funds managed by
affiliates of Apollo Global Management, Inc.  The transaction,
which values Tenneco at approximately $7.1 billion inclusive of
$1.6 billion in equity, is expected to close in the second half of
2022.

Moody's notes that the transition to private ownership entails key
governance considerations, including potential for a more
aggressive financial policy, that may negatively impact the credit
profile.  Tenneco's financial leverage improved during 2021, but
remains high, with Moody's adjusted debt/EBITDA above 5.5x at
December 31, 2021.  A final capital structure and run rate
financial leverage under Apollo ownership is uncertain at this
time.  In addition, Moody's believes the company could accelerate
previously explored strategic alternatives, most notably the
potential spin off of the motorparts and performance solutions
businesses (DRiV), that could materially affect the credit
profile.

Tenneco Inc. is a leading automotive supplier of clean air
(emissions reduction), powertrain (pistons, bearings, seals and
gaskets), performance solutions (noise, vibration and harshness,
suspension, braking) and motorparts (brand name aftermarket
products) for original equipment manufacturers (OEM) and automotive
repair and replacement parts customers. Primary OEM markets include
light vehicle, commercial truck, off-highway vehicle and industrial
equipment markets. Total net sales for the fiscal year ended
December 31, 2021 were just over $18 billion.


TERRA SANTA: Seeks Approval to Hire Deming, Malone as Accountant
----------------------------------------------------------------
Terra Santa, Inc. seeks approval from the U.S. Bankruptcy Court for
the Western District of Kentucky to employ Deming, Malone, Livesay
& Ostroff, P.S.C. as its accountant.

The firm's services include:

     a. preparation of federal tax returns and supporting schedules
for tax years 2019 (amended), 2020, and 2021;

     b. preparation of state and local income tax returns;

     c. preparation of bookkeeping entries necessary in connection
with preparation of income tax returns; and

     d. preparation and posting of any adjusting entries to the
Debtor's books and records.

The firm has projected that preparation of the Debtor's amended
return for 2019 will cost approximately $800, and preparation of
original returns for 2020 and 2021 will be approximately $1,200 for
each year.

Deming Malone is a "disinterested person" as defined by section
101(14) of the Bankruptcy Code, according to court filings.

The firm can be reached through:

     Terry Graham
     Deming, Malone, Livesay & Ostroff, P.S.C.
     9300 Shelbyville Rd, Ste 1100
     Louisville, KY 40222
     Phone: (502) 426-9660

             About Terra Santa Inc.

Terra Santa, Inc. sought protection for relief under Chapter 11 of
the Bankruptcy Code (Bankr. W.D. Ky. Case No. 21-31831) on Sept. 1,
2021, listing up to $50,000 in assets and up to $1 million in
liabilities. Charity S Bird, Esq., at Kaplan Johnson Abate & Bird,
LLP represents the Debtor as legal counsel.


TRI-WIRE ENGINEERING: Seeks Cash Collateral Access Thru April 30
----------------------------------------------------------------
Tri-Wire Engineering Solutions, Inc. asks the U.S. Bankruptcy Court
for the District of Massachusetts, Eastern Division, for authority
to use the cash collateral of JPMorgan Chase Bank, N.A., the senior
secured lender, for an additional nine-week period ending April 30,
2022, in accordance with the updated nine-week cash flow budget.

The Updated Budget sets forth the Debtor's projected expenses of
continuing its orderly wind down and formulating, filing, and
pursuing confirmation of a Chapter 11 plan. The Updated Budget
covers ongoing wind down and estate administration expenses,
including taxes, compensation to professionals, quarterly fees
payable to the Office of the United States Trustee, and other costs
of administering the Debtor's business and financial affairs and
the Chapter 11 case during the period covered by the Updated
Budget.

The Existing Budget authorizes the Debtor's use of cash collateral
through February 26, 2022. To ensure the Debtor's ability to meet
its ongoing expenses in the normal course without interruption, the
Debtor seeks the Court's entry of the Proposed Order by no later
than March 3, 2022.

The Debtor submits the proposed use of cash collateral is in the
ordinary course of the Debtor's post-Sale business operations and
duties as debtor-in-possession, and thus is permitted pursuant to
Section 363(c) of the Bankruptcy Code. The Debtor submits that, in
any event, the proposed use of JPM's cash collateral, with JPM's
consent, to fund the Debtor's wind down and concomitant
formulation, filing, and pursuit of confirmation of a Chapter 11
plan, is an eminently reasonable use of cash collateral that should
be approved by the Court.

JPM consents to the Debtor's use of cash collateral pursuant to the
Updated Budget.

A copy of the motion and the Debtor's wind-down budget is available
at https://bit.ly/3M7EVA2 from PacerMonitor.com.

The Debtor projects $586 in beginning cash and $76 in total
operating disbursements.

            About Tri-Wire Engineering Solutions, Inc.

Tri-Wire Engineering Solutions, Inc. -- https://www.triwire.net/ --
provides installation, construction, maintenance and other
technical support services to cable and telecommunications
companies throughout North America.  Tri-Wire Engineering was
formed in 1999 and is headquartered in Tewksbury, Mass.

Tri-Wire sought protection under Chapter 11 of the U.S. Bankruptcy
Code (Bankr. D. Mass. Case No. 21-11322 on September 13, 2021. In
the petition filed by Ruben V. Klein, president, the Debtor
disclosed up to $10 million in assets and up to $50 million in
liabilities.

Casner & Edwards, LLP is the Debtor's counsel. Getzler Henrich &
Associates LLC is the financial advisor and turnaround consultant.
SSG Advisors, LLC serves as investment banker.


TRIUMPH GROUP: T. Rowe Price Associates Reports 12.9% Stake
-----------------------------------------------------------
In a Schedule 13G/A filed with the Securities and Exchange
Commission, these entities reported beneficial ownership of shares
of common stock of Triumph Group Inc. as of Dec. 31, 2021:

                                           Shares        Percent
                                         Beneficially     of
Reporting Person                          Owned         Class
----------------                       -------------   -------
T. Rowe Price Associates, Inc.           8,375,914      12.9%
T. Rowe Price Small-Cap Value Fund, Inc. 5,252,986       8.1%

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

https://www.sec.gov/Archives/edgar/data/80255/000008025522001974/tgi13gadec21.txt

                           About Triumph

Headquartered in Berwyn, Pennsylvania, Triumph Group, Inc. --
http://www.triumphgroup.com-- designs, engineers, manufactures,
repairs and overhauls a broad portfolio of aerospace and defense
systems, components and structures.  The company serves the global
aviation industry, including original equipment manufacturers and
the full spectrum of military and commercial aircraft operators.

For the nine months ended Dec. 31, 2021, the Company reported a net
loss of $32.18 million.  Triumph Group reported a net loss of
$450.91 million for the year ended March 31, 2021, a net loss of
$29.43 million for the year ended March 31, 2020, and a net loss of
$327.14 million for the year ended March 31, 2019.

                             *   *   *

As reported by the TCR on Aug. 18, 2021, Moody's Investors Service
upgraded its ratings for Triumph Group, Inc., including the
company's corporate family rating to Caa2 from Caa3 and Probability
of Default Rating to Caa2-PD from Caa3-PD.  The upgrades reflect
Moody's expectations for stronger operating performance that will
result in a gradual improvement in credit metrics through 2023.

In June 2020, S&P Global Ratings lowered its issuer credit rating
on Triumph Group Inc. to 'CCC+' from 'B-'.


VETERAN HOLDINGS: Taps Abraham Neuhaus as Real Estate Counsel
-------------------------------------------------------------
Veteran Holdings NY, LLC seeks approval from the U.S. Bankruptcy
Court for the Eastern District of New York to hire The Law Office
of Abraham Neuhaus, LLC as special real estate counsel.

The Debtor requires the firm to represent any transactions related
to an undisclosed property including, but not limited to, the
acquisition of the property from the seller and the sale of the
Debtor's membership interests.

Abraham Neuhaus, Esq., the firm's attorney who will be providing
the services, will be paid at an hourly rate of $450.

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

The firm can be reached at:

     Abraham Neuhaus, Esq.
     The Law Office of Abraham Neuhaus LLC
     124 Benjamin St
     Toms River, NJ 08755
     Phone: 718-975-1123

                     About Veteran Holdings NY

Veteran Holdings NY LLC, a real estate business in Brooklyn, New
York, filed its voluntary petition for relief under Chapter 11 of
the Bankruptcy Code (Bankr. E.D.N.Y. Case No. 22-40052) on Jan. 12,
2022. Pearl Schwartz, managing member, signed the petition. At the
time of the filing, the Debtor disclosed $10 million to $50 million
in both assets and liabilities.

Judge Elizabeth S. Stong oversees the case.

The Debtor tapped Robinson Brog Leinwand Greene Genovese & Gluck PC
as legal counsel and Abraham Neuhaus, LLC as special real estate
counsel.


VISTA GLOBAL: Fitch Gives Final 'BB-' Rating to $1 Billion Notes
-----------------------------------------------------------------
Fitch Ratings has assigned Vista Global's USD1 billion notes -
jointly issued by its subsidiaries XO Management Holding, Inc. and
VistaJet Malta Finance PLC - a final senior unsecured rating of
'BB-' with a Recovery Rating of 'RR3'. The rating is one notch
above Vista Global's Long-Term Issuer Default Rating (IDR) of 'B+',
which has a Stable Outlook.

The notes have been upsized to USD1 billion from the originally
planned USD800 million. The upsize, along with planned fund raising
in relation to recently announced Air Hamburg's acquisition,
reduces the recovery prospect of senior unsecured claim to 'RR3'
from 'RR2'. However, there is no impact on the rating as the
Recovery Rating was capped at 'RR3' in accordance with Fitch's
Country-Specific Treatment of Recovery Ratings Criteria.

Fitch views the planned acquisition of Air Hamburg as rating
neutral, despite modestly higher leverage in 2022-2024 due to the
upfront purchase funding, mitigated by larger scale and synergies
expected. Vista Global and Air Hamburg are the largest charter
operators in Europe.

KEY RATING DRIVERS

Private Aviation Exceeds Pre-Pandemic Levels: Vista Global's
operations, measured by hours flown, fully recovered to
pre-pandemic levels from 2H20 and Fitch anticipates it to have
surpassed pre-pandemic levels by more than 15% in 2021. In the
medium term, Fitch expects the company will continue to benefit
from the strong growth trend in the private aviation industry,
boosted by continued health concerns over air travel through
crowded airports and prolonged disruption to commercial flight
networks before the pandemic subsides. Fitch believes the pandemic
will also fuel rising demand from first-time users as they
acknowledge affordability and value-added, such as productivity
gains, comfort and safety.

Likely to Outperform Sector: Vista Global's asset-light business
model is well-positioned to capture demand from entry-level or
light private jet users that largely drives the sector growth.
Along with faster expansion through investment and acquisitions,
this will enable Vista Global to outperform sector growth, in
Fitch's view. However, aggressive investment may weaken its
deleveraging capacity and entail execution risks.

Economies of Scale: Fitch views Vista Global's fast-growing user
base as credit-positive. The expanding member base supports
sufficient utilisation as a higher number of customers are served
per aircraft, lowers unit fixed cost and enhances earnings
visibility, given growing underlying contracts for VistaJet's
'Program' segment and deposit members for XO's on-demand services.
At 2021, the number of VistaJet's Program members grew 49% and that
of XO deposit members grew 169% from end-2019, the latter partially
driven by the Apollo acquisition. Fitch expects the member base
will continue to grow at double digits in 2022-2024.

Deleveraging to Continue: Fitch forecasts funds from operation
(FFO) adjusted gross leverage to peak at 6.1x in 2022, due to large
capex in relation to Global 7500 (the largest and most profitable
aircraft among Vista Global's fleet) before steadily decreasing to
5.6x by 2024, from 8x-10x in 2019-2020. This will be driven by much
stronger operational performance and normalising capex. Fitch
expects positive and gradually increasing free cash flow (FCF)
during 2021-2024, notwithstanding fast lease-amortisation
schedules. According to the company, each aircraft could be fully
repaid in seven years or less (versus useful economic life of
around 25 years), reinforcing its unencumbered asset base and
reducing fixed charge obligation.

Good Cash Flow Visibility: Fitch expects stable cash flows,
supported by around 35% of the company's revenue attributable to
use-it-or-lose-it three-year (on average) 'Program' contracts, and
to a lesser extent, by a large proportion of deposit customers in
XO's on-demand services. Its high exposure to well-established
private aviation markets with stable demand dynamics such as the US
and Europe is another contributing factor.

Memberships Boost Cash Flow: 'Program' members subscribe to a
minimum of 50 flight hours annually in return for guaranteed
aircraft availability, while the on-demand segment's deposit
members pay membership fee and deposit upfront in return for
preferential offers, although not guaranteed, over ad-hoc
non-members. Retention rate was close to 90% on average during
2019-2021.

Highly Fragmented Sector: The global private-aviation market is
highly fragmented, providing further growth opportunities for Vista
Global, whose market share is less than 3%, despite being one of
the leading operators. The industry is highly competitive and Fitch
expects the company's yields to be under pressure. Nonetheless,
asset-light customers have historically expanded at a faster rate
than fractional or full ownership aviation services.

Full Spectrum of Asset-light Services: Vista Global's business
profile benefits from its coverage of the full spectrum of
asset-light services as an alternative to aircraft ownership. It
offers different size and flight range aircraft types as well as
different membership benefits to meet different customer needs. Its
global footprint with a strong network, customer-base diversity and
commitment to carbon-neutral by 2025 is also one of Vista Global's
competitive advantages. Its global platform was supported by the
acquisition of JetSmarter in May 2019, an online booking platform,
which has optimised fleet management and stimulated additional
demand. This in turn will help VistaJet and XO Management maximise
their fleet utilisation over time.

DERIVATION SUMMARY

Fitch views Vista Global as operating a niche product, which is
differentiated from airlines in its business model and cost
structure. One Sky Flight LLC (OSF, B/Positive) is Vista Global's
closest rated peer. Although OSF assumes limited asset risk through
its fractional asset-ownership model, whereas Vista Global faces
steeper upfront capital costs by bringing its aircraft on balance
sheet and carries more residual value risk, Vista Global is more
geographically diversified and has a stronger deleveraging capacity
due to higher profitability leading to consistently positive FCF.
This explains the one-notch difference between the two companies.

More broadly, Vista Global's large share of revenue under fixed
contracts, with a customer base that is more resilient than the
general public to economic cycles and a floating fleet (aircraft
not anchored to certain airports) are key differentiating factors
compared with commercial airlines, which support the company's
higher debt capacity than other commercial airlines at a given
rating. Within the private-aviation sector, compared with
fractional or full asset ownership, Vista Global offers both lower
all-in cost and higher flexibility as well as no asset residual
risk to customers.

KEY ASSUMPTIONS

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

-- Number of aircraft to gradually grow to 2024, in line with
    management's current plan;

-- Average fleet yield to trend towards 2019 level;

-- Aircraft utilisation to grow gradually during 2022-2024;

-- Flight hours to grow at double digits in 2021-2024;

-- All other cost factors to grow in line with their nature
    (fixed versus variable) to 2024;

-- No dividend pay-out during the forecast period of 2021-2024.

KEY RECOVERY RATING ASSUMPTIONS

The recovery analysis assumes that Vista Global would be recognised
as a going-concern in bankruptcy rather than liquidated

Fitch has assumed a 10% administrative claim

Going-concern Approach

Going-concern EBITDA of USD282 million assumes a significant
downturn in the private-aviation industry where Vista Global's
utilisation per aircraft remains subdued at around 2021 levels,
despite a fast-growing member base. The assumed going-concern
EBITDA is roughly 20% lower than estimated 2021 EBITDA (including
Air Hamburg).

Fitch applies a distressed enterprise value (EV)/EBITDA multiple of
5x to calculate a going-concern EV, reflecting Vista Global´s
leading niche market position, high retention rate of around 90%
and a large proportion of contracted revenue, somewhat limited by
its small scale.

The waterfall analysis output percentage on current metrics and
assumptions was 63%, commensurate with 'RR3'. The Recovery Rating
is capped at 'RR3' in accordance with Fitch's Country-Specific
Treatment of Recovery Ratings Criteria.

RATING SENSITIVITIES

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

-- FFO adjusted gross leverage consistently lower than 5.0x or
    total adjusted debt/operating EBITDAR lower than 4.5x;

-- FFO fixed-charge cover above 2.0x;

-- Increase in the share of contracted revenue (VistaJet's
    Program revenue) and maintenance of high member retention
    rates.

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

-- FFO adjusted gross leverage sustainably above 6.0x or total
    adjusted debt/operating EBITDAR above 5.5x;

-- FFO fixed-charge cover below 1.5x;

-- Reduction in contracted revenue to below 30% of total revenue
    resulting in weaker cash flow visibility;

-- The notes' rating may also be downgraded if Fitch's
    expectation for recovery rates falls below 51%.

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

Manageable Liquidity: Vista Global had short-term debt obligations
of around 2x cash balance at end 3Q21, which were mostly lease
payments including balloon payments on aircraft financing debt
maturing in the next 12 months, all of which have since been
refinanced or repaid. In 4Q21, the company raised USD526.1 million
through its second enhanced equipment trust certificates
transaction secured by 29 aircraft. This issuance addressed the
majority of its existing lease maturities until 4Q23. The company
has so far been successful in refinancing as needed for bullet
payments and Fitch expects this to continue.

ISSUER PROFILE

Vista Global is a provider of asset light, technology-driven
business aviation travel services. As of end-2021, it operated a
global fleet of over 160 super-mid and larger aircraft. VistaJet
provides guaranteed availability through agreements with customers
and XO focuses on on-demand services. The recent bond issuance was
upsized to USD1 billion, providing additional liquidity.

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.


VISTAGEN THERAPEUTICS: Acuta Capital Reports 5.9% Equity Stake
--------------------------------------------------------------
In a Schedule 13G/A filed with the Securities and Exchange
Commission, these entities reported beneficial ownership of shares
of common stock of VistaGen Therapeutics, Inc. as of Dec. 31,
2021:

                                    Shares      Percent
                                 Beneficially     of
   Reporting Person                  Owned      Class
   ----------------              ------------  --------
   Acuta Capital Partners, LLC    11,736,283     5.9%
   Acuta Capital Fund, LP          9,758,064     4.7%
   Anupam Dalal                   11,736,283     5.9%

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

https://www.sec.gov/Archives/edgar/data/1411685/000093583622000196/vistagen13ga2.htm

                         About VistaGen

Headquartered in San Francisco, California, VistaGen Therapeutics
-- http://www.vistagen.com-- is a biopharmaceutical company
committed to developing and commercializing innovative medicines
with the potential to go beyond the current standard of care for
anxiety, depression, and other CNS disorders.

VistaGen reported a net loss and comprehensive loss of $17.93
million for the fiscal year ended March 31, 2021, a net loss and
comprehensive loss of $20.77 million for the year ended March 31,
2020, and a net loss and comprehensive loss of $24.59 million for
the year ended March 31, 2019.  As of Dec. 31, 2021, the Company
had $90.54 million in total assets, $10.56 million in total
liabilities, and $79.98 million in total stockholders' equity.


VTV THERAPEUTICS: Receives Noncompliance Notice from Nasdaq
-----------------------------------------------------------
vTv Therapeutics Inc. received a letter from The NASDAQ Stock
Market LLC on Feb. 17, 2022, notifying the Company that it is not
in compliance with the requirement of NASDAQ Rule 5550(a)(2) as a
result of the closing bid price of the Company's Class A common
stock being below $1.00 per share for 30 consecutive business days.
This notification has no effect on the listing of the Class A
Common Stock on The NASDAQ Capital Market at this time.

In accordance with NASDAQ Listing Rule 5810(c)(3)(A), the Company
has 180 calendar days, or until Aug. 16, 2022, to regain compliance
with NASDAQ Listing Rule 5550(a)(2).  Compliance can be achieved
and without further action by the Company if the closing bid price
of the Class A Common Stock is at or above $1.00 per share for a
minimum of 10 consecutive business days at any time during the
180-day period.  If the Company does not regain compliance during
such period, subject to an appeals process, the Class A Common
Stock may be removed from The NASDAQ Capital Market.

The Company intends to monitor the closing bid price of its Class A
Common Stock actively and is currently evaluating its available
options to regain compliance with NASDAQ Listing Rule 5550(a)(2).
There can be no assurance that the Company will regain compliance
with the minimum bid price requirement or maintain compliance with
any of the other NASDAQ continued listing requirements.

                         About vTv Therapeutics

vTv Therapeutics Inc. is a clinical-stage biopharmaceutical company
focused on developing oral small molecule drug candidates.  vTv has
a pipeline of clinical drug candidates led by programs for the
treatment of type 1 diabetes, Alzheimer's disease, and inflammatory
disorders.  vTv's development partners are pursuing additional
indications in type 2 diabetes, chronic obstructive pulmonary
disease (COPD), and genetic mitochondrial diseases.

vTv Therapeutics reported a net loss attributable to common
shareholders of $8.50 million for the year ended Dec. 31, 2020,
compared to a net loss attributable to common shareholders of
$17.91 million for the year ended Dec. 31, 2019.  For the nine
months ended Sept. 30, 2021, the Company reported a net loss
attributable to the company of $5.94 million.  As of Sept. 30,
2021, the Company had $31.43 million in total assets, $8.37 million
in total liabilities, $44.61 million in redeemable noncontrolling
interest, and a total stockholders' deficit of $21.54 million.


VYANT BIO: Lind Global Entities Have 2.3% Stake as of Dec. 31
-------------------------------------------------------------
Lind Global Macro Fund LP, Lind Global Partners LLC, and Jeff
Easton disclosed in a Schedule 13G/A filed with the Securities and
Exchange Commission that as of Dec. 31, 2021, they beneficially own
689,656 shares of common stock of Vyant Bio, Inc., representing 2.3
percent of the shares outstanding.  A full-text copy of the
regulatory filing is available for free at:

https://www.sec.gov/Archives/edgar/data/1349929/000092963822000312/sc13g.htm

                           About Vyant Bio

Vyant Bio, Inc. (formerly known as Cancer Genetics, Inc.) is
emerging as an advanced biotechnology drug discovery company.
Vyant Bio is rapidly identifying small and large molecule
therapeutics to treat central nervous system (CNS) and
oncology-related disorders.

Vyant Bio reported a net loss of $8 million for the year ended Dec.
31, 2020, a net loss of $6.71 million for the year ended
Dec. 31, 2019, and a net loss of $20.37 million for the year ended
Dec. 31, 2018.  As of Sept. 30, 2021, the Company had $61.22
million in total assets, $5.30 million in total liabilities, and
$55.92 million in total stockholders' equity.


WADE PARK: Seeks to Tap Slarskey LLC as Special Litigation Counsel
------------------------------------------------------------------
Wade Park Land Holdings, LLC and Wade Park Land, LLC seeks approval
from the U.S. Bankruptcy Court for the Northern District of Georgia
to hire Slarskey LLC as its special litigation counsel.

The firm will represent the Debtor in the litigation pending in the
Southern District of New York, in the matter captioned Wade Park
Land Holdings, LLC, et al. v. Jonathan Kalikow, et al., Case No.
1:21-cv-01657 (S.D.N.Y.) (LJL).

The firm will be paid at these hourly rates:

     Renee Bea, Esq.          $695
     Senior Attorneys         up to $695
     Associates               $500 to $595
     Paralegals               $125

The firm received a retainer in the amount of $25,000.

Slarskey does not hold and nor does it represent any interest
adverse to the Debtors or Debtors-in-Possession or their estates in
matters upon which it is to be engaged, according to court
filings.

The firm can be reached through:

     Renee B. Bea, Esq.
     SLARSKEY LLC
     420 Lexington Avenue, Suite 2525
     New York, NY 10170
     Phone: (212) 658-0661
     Email: rbea@slarskey.com

               About Wade Park Land Holdings

Wade Park Land Holdings, LLC and Wade Park Land, LLC sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. N.D. Ga.
Lead Case No. 20-11192) on Aug. 26, 2020.  The petitions were
signed by Stanley E. Thomas, authorized representative.

At the time of the filing, Wade Park Land Holdings had estimated
assets of between $100 million and $500 million and liabilities of
between $100 million and $500 million. Wade Park Land had an
estimated assets of between $100 million and $500 million and
liabilities of between $50 million and $100 million.

Stone & Baxter, LLP is Debtors' legal counsel.



WHOLE EARTH: Moody's Affirms B2 CFR & Alters Outlook to Negative
----------------------------------------------------------------
Moody's Investors Service affirmed the ratings of Whole Earth
Brands, Inc., including the B2 Corporate Family Rating, B2-PD
Probability of Default Rating, and the B2 rating on Whole Earth
Brands' $450 million senior secured credit facilities.  The
speculative grade liquidity rating was downgraded to SGL-3 from
SGL-2.  Finally, Moody's revised the outlook to negative from
stable.

The outlook revision to negative from stable reflects Moody's
expectation that Whole Earth Brands' debt/EBITDA on a Moody's
adjusted basis will remain above 5x in the next 12 to 18 months. As
of September 30, 2021, Moody's estimates that Whole Earth Brand's
leverage was approximately 6x. Although Whole Earth Brands has
successfully integrated its acquisition of Wholesome and Swerve,
the company's EBITDA generation has been trending slightly weaker
than Moody's had originally forecasted. Moody's is forecasting
revenue and EBITDA growth in Fiscal 2022; albeit in the low single
digit range, which leaves the company's credit metrics vulnerable
to any disruption in its integration process or potential
acquisitions.

The downgrade of Whole Earth Brands' liquidity rating to SGL-3
reflects Moody's view that Whole Earth Brands' liquidity is
slightly weaker given lower than expected free cash flow generation
as well as less availability on the company's revolving credit
facility. In the LTM period ended September 30, 2021, Whole Earth
Brands generated $0.4 million in free cashflow, which was
significantly less than Moody's forecast of approximately $40
million. Moody's is projecting Whole Earth Brands' free cash flow
generation to improve in 2022, to approximately $20-25 million,
albeit this is still lower than original forecasted. Lastly, the
SGL-3 reflects a $30 million drawn down on the company's $75
million credit facility which reduced availability under the
facility to approximately $18 million. On February 23, 2022, Whole
Earth Brands paid $30 million in cash as a portion of its earnout
agreement to the sellers of Wholesome, which it acquired in
February 2021. The remaining $25 million of the $55 million earnout
agreement was paid in equity. Given the reduced availability under
the revolving credit facility combined with the lower free cash
flow forecast, Moody's believes Whole Earth Brands' liquidity
profile is more representative of a SGL-3 rating.

The following ratings/assessments are affected by the action:

Ratings Affirmed:

Issuer: Whole Earth Brands, Inc.

Corporate Family Rating, Affirmed B2

Probability of Default Rating, Affirmed B2-PD

$75 million Senior Secured 1st lien Revolving Credit Facility
expiring 2026, Affirmed B2 (LGD3)

$375 million Senior Secured 1st lien Term Loan B, expiring 2028,
Affirmed B2 (LGD3)

Ratings Downgraded:

Issuer: Whole Earth Brands, Inc.

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

Outlook Actions:

Issuer: Whole Earth Brands, Inc.

Outlook, Changed To Negative From Stable

RATINGS RATIONALE

The B2 CFR reflects Whole Earth Brands' relatively small scale with
less than $500 million in annual revenues and focus on the mature
and competitive sweetener categories. Offsetting these factors are
the company's global presence in the natural and sugar free
sweeteners categories as well as its global leadership position in
natural licorice extracts and derivatives. The rating also reflects
the company's good profitability and predictable free cash flow
generation resulting from its asset light business model. Moody's
projects modest low single digit growth over the next few years as
Wholesome and Swerve benefit from consumer demand for healthier
options. Whole Earth Brands has high financial leverage, estimated
to be 6x debt-to-EBITDA on a Moody's adjusted basis as of September
30, 2021.

Whole Earth Brands' SGL-3 rating reflects adequate liquidity based
on $34 million in cash as of September 30, 2021, $20-25 million of
annual projected free cash flow in 2022, $18 million of remaining
undrawn capacity on the revolver (pro-forma for the Wholesome
earnout payment), and no debt maturities through 2026. The cash
sources provide ample resources for the $3.75 million of required
annual term loan amortization, reinvestment needs and potential
acquisitions. There are no term loan financial maintenance
covenants and Moody's projects the company will maintain good
cushion within the maximum net leverage and minimum fixed charge
coverage ratio maintenance covenants in the revolver.

ESG Considerations

Whole Earth Brands is moderately exposed to environmental risks,
including those related to natural capital and waste and pollution,
among others. The company is also moderately exposed to social
risks including those related to customer relations, responsible
production, and health & safety.

Moody's expects Whole Earth Brands' lower calorie and natural
products to benefit from changing consumer food habits including a
focus on healthier foods that are free from sugar and that are
plant based. Demand for other company products such as artificial
sweeteners are likely to be hurt by these consumer trends.

Moody's views Whole Earth Brands' commitment to deleveraging and
its long-term debt-to-Adjusted EBITDA target, as defined by the
company of less than 3.0x, as a credit positive.

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

Whole Earth Brands' ratings could be upgraded if there is a
material diversification in the company's product profile, the
company is able to accelerate organic revenue and earnings growth,
capture a growing share of the sweeteners market, maintain good
liquidity, and sustain debt-to-EBITDA below 5.0x while pursuing its
acquisition-based growth strategy. Alternatively, ratings could be
downgraded if organic revenue performance is weak or declining,
margins contract, free cash flow is low, liquidity deteriorates, or
adjusted debt-to-EBITDA is sustained above 6.0x.

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

Whole Earth Brands, Inc. ("Whole Earth Brands", NASDAQ: FREE) based
in Chicago, Illinois, is a publicly traded global platform of
branded products and ingredients focused on the consumer transition
towards healthier lifestyles, such as free from sugar, natural
solutions, plant-based and clean label. With brands such as Whole
Earth, Swerve, Pure Via, Equal, and Canderel, Whole Earth Brands
has formed a global presence in the zero/low sugar, calorie
sweeteners and reduced sugar categories. The Company's branded
product line, Magnasweet, offers versatile masking agents,
sweetness intensifiers and extenders and flavor enhancers. Whole
Earth Brands generated net sales for the LTM period ended September
30, 2021 of $437 million.


YELLOW CORP: S&P Upgrades ICR to 'B-', Outlook Stable
-----------------------------------------------------
S&P Global Ratings raised its issuer credit rating on Yellow Corp.
to 'B-' from 'CCC+'. S&P also raised its rating on the company's
senior secured term loan to 'B-' from 'CCC+'. The recovery rating
is unchanged at '3' (rounded estimate: 60%).

The stable outlook reflects S&P's expectation that credit metrics
will improve over the next 12 months, continuing to benefit from
generally favorable macroeconomic conditions and improved operating
efficiency.

S&P said, "We expect Yellow will continue to benefit from strong
demand for less-than-truckload (LTL) transportation and its new
operating strategy. Like other truck transportation providers,
Yellow's operating performance in 2021 benefited from elevated
consumer spending, extended retail restocking, and increased
industrial production. At the same time, truck capacity remained
constrained due to a tight labor supply and equipment shortages. We
expect many of these factors will persist at least through the
first half of 2022. We forecast continued macroeconomic growth,
albeit at lower levels, and believe the semiconductor shortage will
continue to limit truck manufacturing capacity. However, we believe
revenue growth will moderate as economic conditions normalize.
Therefore, our base-case scenario assumes revenue increases in the
low-single-digit-percent area in 2022 and 2023."

Yellow continues to progress in the implementation of its new
operating strategy, which it calls One Yellow. Under this
initiative, the company intends to integrate the networks of its
various operating companies. In 2021, it successfully brought all
of its subsidiaries onto a single technology platform. S&P said,
"We expect the company will continue to implement this strategy
over the next few years, with a focus in 2022 on optimizing route
networks. We believe this should improve efficiency over time by
reducing redundancies, such as multiple operating companies making
deliveries at a single customer location. We also believe this
approach has led the company to prioritize more profitable
shipments, and over time could support tonnage growth, as well as
reduce the use of more expensive third-party transportation. Thus,
we expect Yellow's EBITDA margin will increase to the 8%-9% area
from 7.5% in 2021."

S&P said, "We expect the company's improving operating performance
will support higher cash flow generation over the next 12-24
months. Although we anticipate Yellow's capital expenditures
(capex) will moderate from 2021 levels, we forecast capex will
remain elevated, as Yellow continues to take delivery of new
tractors and trailers and invests in its technology. The company
has reduced the average age of its fleet in recent years, which
should boost fuel efficiency and reduce maintenance expenses. Our
forecast assumes about break-even free operating cash flow (FOCF)
on a lease-adjusted basis (slightly negative on a reported basis).
Including sales proceeds from fleet turnover, we expect the
company's cash flow available for debt repayment will improve over
the next two years. We believe management could reduce capex
somewhat in the event of an industry downturn. We also believe
capex could be lower than we currently forecast given the effect
supply chain issues have had on vehicle and trailer manufacturing
in recent months.

"We believe the company's credit metrics should benefit from U.S.
government support of MEPPs. The American Rescue Plan Act of 2021
allocated approximately $94 billion to provide financial assistance
to severely underfunded MEPPs. We expect the MEPPs in which Yellow
participates, including the Teamsters Central States Pension Fund,
will apply for assistance under this program. However, many MEPPs,
including Central States, have not yet submitted applications, nor
have they received funds. Because we do not know the specific
amount of assistance these funds will receive, we continue to
include an $8 billion adjustment in our total debt amount. This is
in line with the contingent liability the company reported in 2021,
since it did not report an updated amount this year (citing the
expected government support). As a result of this adjustment, our
forecast for Yellow's debt-to-EBITDA ratio remains very high (above
20x in 2022). However, we believe federal MEPP support is likely
and will result in a lower contingent liability. We also expect the
company's EBITDA interest coverage ratio, which this adjustment
does not affect, will improve to the high-2x area in 2022 from 2.2x
in 2021, commensurate with our expectations for the rating.

"We will continue to monitor the upcoming maturity of its term loan
facilities. Yellow's privately placed $600 million term loan
matures in July 2024, and $711 million in loans from the U.S.
Treasury mature in September 2024. These obligations represent
almost the entirety of the company's debt. While we view the
company's liquidity as adequate over the next 12 months, we believe
it will need to address these maturities before they become current
in order to maintain the 'B-' rating. Given expectations around
rising interest rates and the below-market pricing of the U.S.
Treasury loans, we believe refinancing could result in somewhat
higher interest expense. However, the company's improving operating
performance will likely partially offset the effect of higher
interest on coverage ratios.

"The stable outlook reflects our expectation that despite high
leverage, Yellow's interest coverage metrics will improve somewhat
over the next 12 months but remain commensurate with the rating. We
also believe the company's operating performance will continue to
benefit from favorable demand conditions and continued operating
efficiency improvement. We expect the company will also benefit
from federal MEPP support but continue to include the most recent
contingent liability amount in our adjusted metrics, given
uncertainty around the timing and magnitude of such support. We
forecast EBITDA interest coverage will improve slightly to about 3x
in 2023 from the high-2x area in 2022, while funds from operations
(FFO) to debt remains in the low-single-digit-percent area over the
same forecast. We also note the company faces the maturity of the
most of its credit facilities in 2024."

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

-- S&P comes to expect the company's EBITDA interest coverage will
decline below 2x;

-- S&P comes to believe the company will have difficulty
refinancing the 2024 maturities of its privately placed and U.S.
Treasury term loans;

-- S&P forecasts FOCF will become significantly negative or
insufficient cash flow available for debt repayment; or

-- The company's liquidity deteriorates.

Although unlikely, S&P could raise its ratings over the next 12
months if it expects EBITDA interest coverage improves to at least
3x and FFO to debt increased to the mid-single-digit-percent area
on a sustained basis. S&P would also need to expect:

-- The company has significantly reduced its MEPP contingent
liability;

-- It has addressed its 2024 maturities; and

-- It generates sufficient cash flow to meet its required debt
amortization.



ZEST ACQUISITION: S&P Alters Outlook to Stable, Affirms 'B' ICR
---------------------------------------------------------------
S&P Global Ratings affirmed the 'B' issuer credit rating on Zest
Acquisition Corp. and revised the outlook to stable from negative.
S&P also affirmed the 'B' issue-level rating on its first-lien debt
and the 'CCC+' issue-level rating on its second-lien debt. The
respective recovery ratings remain '3' and '6'.

Our stable outlook reflects strong projected revenue growth, S&P
Global Ratings-adjusted EBITDA margins expansion, S&P Global
Ratings-adjusted leverage below 7.5x, and FOCF of about $25
million-$30 million in 2022.

S&P said, "Our outlook revision reflects decreasing risk to our
base case forecast as the company continues to successfully manage
pandemic-related challenges while increasing its topline and
expanding its EBITDA margin. We expect 2021 full year revenue to be
about $100 million, an increase of about 38% from 2020 and about
10% from 2019. The 2021 revenue growth was primarily driven by some
price increases and by the post-pandemic growth rebound that
increased the demand for Zest's LOCATOR products and an expansion
of the impression material business. The company's S&P Global
Ratings-adjusted leverage improved to 6.8x by the end of the third
quarter of 2021, and we project it will further improve to about 6x
in 2022. We expect 2022 topline to grow 15%-18%, supported by
continued demand for LOCATOR, further expansion in the impression
material and whitening business, price increases, and additional
retail contract wins. We also expect S&P Global Ratings-adjusted
EBITDA margins to increase from the previous year's levels to the
high-50% area resulting from the expansion in higher-margin retail
sales and increased operating leverage, but partially offset by
labor cost increases."

Zest's leading position in the overdenture niche provides some
barriers to entry, but small scale and product concentration remain
major risks and constrain the ratings. Given LOCATOR's
effectiveness, dentist loyalty, and its relatively small
contribution to the cost of the overall dental procedure, Zest
maintains a leading share in this market while charging an
attractive premium, supporting high profitability. This is the case
even in those geographic markets where the company does not have
patent protection. In addition, S&P believes the small size of the
implant-retained overdenture attachment systems market limits the
willingness of larger device companies to enter with a competitive
offering.

Although the company has a leading market share in the
premium-priced overdenture attachments, it has a narrower revenue
base than that of rated peers. The lack of product diversity is a
key weakness within the credit profile and leaves Zest vulnerable
in the event of product underperformance, operational setbacks, or
competitive threats.

S&P expects Zest to reach S&P Global Ratings-adjusted leverage of
about 6x and generate meaningful FOCF of at least $25 million in
2022. The company has a low capital expenditure (capex) requirement
(albeit increasing due to the expansion of automation for the
whitening business), contributing to our expectation that it can
generate about $25 million-$30 million of FOCF. At the same time,
S&P does not expect the company to use cash flow for permanent debt
reduction. S&P expects Zest's financial-sponsor ownership to
influence its financial policies, which it believes will favor
shareholder returns over debt repayment.

S&P's stable outlook reflects strong revenue growth from continued
demand for LOCATOR products and expansion of its impression
material and whitening business, S&P Global Ratings-adjusted EBITDA
margins in the 50% area, S&P Global Ratings-adjusted leverage of
below 7.5x, and FOCF of $25 million-$30 million in 2022.

S&P could consider lowering the rating if the company's leverage
were sustained above 7.5x and the FOCF-to-debt ratio below 3%. This
scenario could materialize if performance weakened, possibly
because of disruptive customer purchasing behavior or profitability
pressure from increased costs, leading to a material EBITDA margin
reduction of 10% or more.

Although unlikely in the near term because of Zest's small size and
business concentration, S&P could consider an upgrade if the
company reduced and sustained leverage below 5x. This would be
unlikely given the financial sponsor ownership. S&P would also
expect Zest to expand scale and diversify its business.

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

S&P said, "Governance factors are a moderately negative
consideration in our credit rating analysis. Our assessment of the
company's financial risk profile as highly leveraged reflects
corporate decision-making that prioritizes the interests of the
controlling owners, in line with our view of the majority of rated
entities owned by private-equity sponsors. Our assessment also
reflects the generally finite holding periods and a focus on
maximizing shareholder returns."



ZOHAR FUNDS: Can Move Forward With Most Chapter 11 Claims
---------------------------------------------------------
Rick Archer of Law360 reports that a Delaware bankruptcy judge
Friday, Feb. 25, 2022, allowed the Zohar Funds to go forward with
most of their adversary action against distressed-debt mogul Lynn
Tilton, saying Zohar's claims of contractual and fiduciary duty
breaches passed the plausibility test.

At a brief virtual hearing Friday, Feb. 25, 2022, U.S. Bankruptcy
Judge Karen Owens issued a bench ruling finding nearly all the
disputed claims in Zohar's latest complaint had been sufficiently
pled for it to go forward with its suit against Tilton.  The
original complaint claiming Tilton had used the Zohar portfolio
companies for her personal gain was filed in March 2020.

                     About the Zohar Funds

New York-based Patriarch Partners, LLC, is a private equity firm
specializing in acquisition, buyouts, and turnaround investment in
distressed American companies and brands. Patriarch Partners was
founded by Lynn Tilton in 2000. Lynn Tilton and her affiliates held
substantial equity stakes in portfolio companies, which include
iconic American manufacturing companies with tens of thousands of
employees.

The Zohar funds were created to raise money through selling a form
of notes called collateralized loan obligations to investors that
was then used to extend loans to dozens of distressed mid-size
companies, often in connection with the acquisition of those
companies out of bankruptcy.

Patriarch bought "distressed" companies via funding from a series
of collateralized loan obligations (CLOs) marketed through
Patriarch via its $2.5 billion "Zohar" funds. Tilton placed the
funds into bankruptcy in 2018 in an attempt to keep Patriarch's
portfolio from being liquidated by Zohar creditors including bond
insurer MBIA, which insured $1 billion worth of Zohar notes.
Combined debt of the funds is estimated at $1.7 billion.

Zohar CDO 2003-1, Zohar CDO 2003-1 Corp., Zohar II 2005-1, Limited,
Zohar II 2005-1 Corp., Zohar III, Limited, and Zohar III, Corp.
(collectively, the "Zohar Funds"), sought protection under Chapter
11 of the Bankruptcy Code (Bankr. D. Del. Case Nos. 18-10512 to
18-10517) on March 11, 2018. In the petition signed by Lynn Tilton,
director, the Debtors were estimated to have $1 billion to $10
billion in assets and $500 million to $1 billion in liabilities.  

Young Conaway Stargatt & Taylor, LLP, is the Debtors' bankruptcy
counsel.


[*] U.S. Chamber, ABI Panelists Support 3rd-Party Releases
----------------------------------------------------------
Rick Archer of Law360 reports that the U.S. Chamber of Commerce and
former heads of an American Bankruptcy Institute bankruptcy reform
commission urged a Second Circuit panel on Thursday, February 24,
2022, to rule that third-party releases are permissible when it
considers Purdue Pharma's Chapter 11 plan.

In separate amicus briefs filed with the court, both the Chamber
and the former ABI commission chairs said a district court erred
when it unraveled Purdue's Chapter 11 plan based on the argument
that the bankruptcy judge who approved the plan did not have the
authority to force opioid claimants to release their claims against
non-bankrupt parties.


[^] 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  AERIEUR EU       431.4       (17.3)      230.7
AERIE PHARMACEUT  0P0 GR           431.4       (17.3)      230.7
AERIE PHARMACEUT  0P0 TH           431.4       (17.3)      230.7
AERIE PHARMACEUT  0P0 QT           431.4       (17.3)      230.7
AERIE PHARMACEUT  0P0 GZ           431.4       (17.3)      230.7
AERIE PHARMACEUT  AERI US          431.4       (17.3)      230.7
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  ATUS US       33,215.0      (870.9)   (1,945.5)
ALTICE USA INC-A  15PA GR       33,215.0      (870.9)   (1,945.5)
ALTICE USA INC-A  15PA TH       33,215.0      (870.9)   (1,945.5)
ALTICE USA INC-A  ATUSEUR EU    33,215.0      (870.9)   (1,945.5)
ALTICE USA INC-A  15PA GZ       33,215.0      (870.9)   (1,945.5)
ALTICE USA INC-A  ATUS* MM      33,215.0      (870.9)   (1,945.5)
ALTICE USA INC-A  ATUS-RM RM    33,215.0      (870.9)   (1,945.5)
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  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  PHM7 TH       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  PHM7 GR       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  ALTR AV       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  MOEUR EZ      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  MO CI         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  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  AH9 GR        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 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  AAL US        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 GR        66,442.0    (7,340.0)   (1,669.0)
AMERICAN AIRLINE  A1G TH        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  AAL11EUR EZ   66,442.0    (7,340.0)   (1,669.0)
AMERICAN AIRLINE  A1G QT        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)
AMPLIFY ENERGY C  MPO2EUR EZ       405.9      (100.2)      (69.3)
AMPLIFY ENERGY C  2OQ TH           405.9      (100.2)      (69.3)
AMPLIFY ENERGY C  AMPY US          405.9      (100.2)      (69.3)
AMPLIFY ENERGY C  MPO2EUR EU       405.9      (100.2)      (69.3)
AMPLIFY ENERGY C  2OQ GR           405.9      (100.2)      (69.3)
AMPLIFY ENERGY C  2OQ GZ           405.9      (100.2)      (69.3)
AMPLIFY ENERGY C  2OQ QT           405.9      (100.2)      (69.3)
AMYRIS INC        AMRS US          542.3       (53.3)     (182.0)
AMYRIS INC        3A01 GR          542.3       (53.3)     (182.0)
AMYRIS INC        3A01 TH          542.3       (53.3)     (182.0)
AMYRIS INC        3A01 SW          542.3       (53.3)     (182.0)
AMYRIS INC        AMRSEUR EZ       542.3       (53.3)     (182.0)
AMYRIS INC        AMRSEUR EU       542.3       (53.3)     (182.0)
AMYRIS INC        3A01 QT          542.3       (53.3)     (182.0)
AMYRIS INC        3A01 GZ          542.3       (53.3)     (182.0)
AMYRIS INC        AMRS* MM         542.3       (53.3)     (182.0)
APA CORP          APA US        13,303.0        (5.0)      263.0
APA CORP          APA* MM       13,303.0        (5.0)      263.0
APA CORP          APA11EUR EU   13,303.0        (5.0)      263.0
APA CORP          2S3 GR        13,303.0        (5.0)      263.0
APA CORP          2S3 TH        13,303.0        (5.0)      263.0
APA CORP          2S3 GZ        13,303.0        (5.0)      263.0
APA CORP          APA-RM RM     13,303.0        (5.0)      263.0
APA CORP - BDR    A1PA34 BZ     13,303.0        (5.0)      263.0
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
APELLIS PHARMACE  APLS US          525.7       (57.3)      381.2
ARCH BIOPARTNERS  ARCH CN            2.7        (3.9)       (0.5)
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)
ASCENT SOLAR TEC  ASTID US          11.4        (4.6)        1.8
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 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      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      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        22,600.0      (209.0)     (561.0)
AVIS BUDGET GROU  CAR US        22,600.0      (209.0)     (561.0)
AVIS BUDGET GROU  CAR2EUR EZ    22,600.0      (209.0)     (561.0)
AVIS BUDGET GROU  CUCA TH       22,600.0      (209.0)     (561.0)
AVIS BUDGET GROU  CUCA GR       22,600.0      (209.0)     (561.0)
AVIS BUDGET GROU  CAR* MM       22,600.0      (209.0)     (561.0)
AVIS BUDGET GROU  CUCA QT       22,600.0      (209.0)     (561.0)
AVIS BUDGET GROU  CAR2EUR EU    22,600.0      (209.0)     (561.0)
AVIS BUDGET GROU  CUCA GZ       22,600.0      (209.0)     (561.0)
BANYAN ACQUISITI  BYN/U US           0.4        (0.0)       (0.4)
BATH & BODY WORK  BBWI US        6,026.1    (1,516.9)    1,719.0
BATH & BODY WORK  LTD0 TH        6,026.1    (1,516.9)    1,719.0
BATH & BODY WORK  LBEUR EZ       6,026.1    (1,516.9)    1,719.0
BATH & BODY WORK  LTD0 GR        6,026.1    (1,516.9)    1,719.0
BATH & BODY WORK  BBWI* MM       6,026.1    (1,516.9)    1,719.0
BATH & BODY WORK  LTD0 QT        6,026.1    (1,516.9)    1,719.0
BATH & BODY WORK  BBWI AV        6,026.1    (1,516.9)    1,719.0
BATH & BODY WORK  LBEUR EU       6,026.1    (1,516.9)    1,719.0
BATH & BODY WORK  LTD0 GZ        6,026.1    (1,516.9)    1,719.0
BATH & BODY WORK  BBWI-RM RM     6,026.1    (1,516.9)    1,719.0
BAUSCH HEALTH CO  BVF GR        29,202.0       (34.0)      409.0
BAUSCH HEALTH CO  BHC US        29,202.0       (34.0)      409.0
BAUSCH HEALTH CO  BHC CN        29,202.0       (34.0)      409.0
BAUSCH HEALTH CO  BVF TH        29,202.0       (34.0)      409.0
BAUSCH HEALTH CO  BVF GZ        29,202.0       (34.0)      409.0
BAUSCH HEALTH CO  VRX1EUR EZ    29,202.0       (34.0)      409.0
BAUSCH HEALTH CO  VRX1EUR EU    29,202.0       (34.0)      409.0
BAUSCH HEALTH CO  BVF QT        29,202.0       (34.0)      409.0
BAUSCH HEALTH CO  VRX SW        29,202.0       (34.0)      409.0
BAUSCH HEALTH CO  BHCN MM       29,202.0       (34.0)      409.0
BELLRING BRAND-A  BRBR US          600.6       (46.9)      151.9
BELLRING BRAND-A  BR6 TH           600.6       (46.9)      151.9
BELLRING BRAND-A  BR6 GR           600.6       (46.9)      151.9
BELLRING BRAND-A  BR6 GZ           600.6       (46.9)      151.9
BELLRING BRAND-A  BRBR1EUR EU      600.6       (46.9)      151.9
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)
BIGBEAR.AI HOLDI  28K1 GZ          360.3       344.9        (1.1)
BIOCRYST PHARM    BCRX US          588.2    (1,207.5)      119.1
BIOCRYST PHARM    BO1 GR           588.2    (1,207.5)      119.1
BIOCRYST PHARM    BO1 TH           588.2    (1,207.5)      119.1
BIOCRYST PHARM    BO1 SW           588.2    (1,207.5)      119.1
BIOCRYST PHARM    BCRXEUR EZ       588.2    (1,207.5)      119.1
BIOCRYST PHARM    BO1 QT           588.2    (1,207.5)      119.1
BIOCRYST PHARM    BCRXEUR EU       588.2    (1,207.5)      119.1
BIOCRYST PHARM    BCRX* MM         588.2    (1,207.5)      119.1
BIOHAVEN PHARMAC  2VN GR         1,077.2      (683.0)      342.1
BIOHAVEN PHARMAC  BHVNEUR EU     1,077.2      (683.0)      342.1
BIOHAVEN PHARMAC  2VN TH         1,077.2      (683.0)      342.1
BIOHAVEN PHARMAC  BHVN US        1,077.2      (683.0)      342.1
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     BA AR        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/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     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     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     BA EZ        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     BCOD PO      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     BCO QT       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      12,764.0    (3,089.0)      713.0
BRIDGEBIO PHARMA  BBIOEUR EU     1,012.8      (865.6)      753.8
BRIDGEBIO PHARMA  2CL GZ         1,012.8      (865.6)      753.8
BRIDGEBIO PHARMA  2CL TH         1,012.8      (865.6)      753.8
BRIDGEBIO PHARMA  BBIO US        1,012.8      (865.6)      753.8
BRIDGEBIO PHARMA  2CL GR         1,012.8      (865.6)      753.8
BRIDGEMARQ REAL   BRE CN            84.3       (55.8)        9.9
BRIGHTSPHERE INV  2B9 GR           714.8       (17.6)        -
BRIGHTSPHERE INV  BSIGEUR EU       714.8       (17.6)        -
BRIGHTSPHERE INV  BSIG US          714.8       (17.6)        -
BRINKER INTL      EAT US         2,457.3      (327.4)     (348.8)
BRINKER INTL      BKJ GR         2,457.3      (327.4)     (348.8)
BRINKER INTL      BKJ TH         2,457.3      (327.4)     (348.8)
BRINKER INTL      BKJ QT         2,457.3      (327.4)     (348.8)
BRINKER INTL      EAT2EUR EU     2,457.3      (327.4)     (348.8)
BRINKER INTL      EAT2EUR EZ     2,457.3      (327.4)     (348.8)
BROOKFIELD INF-A  BIPC US        9,176.0    (1,148.0)   (2,097.0)
BROOKFIELD INF-A  BIPC CN        9,176.0    (1,148.0)   (2,097.0)
BRP INC/CA-SUB V  B15A GZ        4,572.6      (226.8)      252.5
BRP INC/CA-SUB V  DOOEUR EU      4,572.6      (226.8)      252.5
BRP INC/CA-SUB V  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)
CEDAR FAIR LP     FUN US         2,313.0      (698.5)     (117.9)
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
CHENIERE ENERGY   CHQ1 TH       39,258.0       (33.0)      363.0
CHENIERE ENERGY   LNG US        39,258.0       (33.0)      363.0
CHENIERE ENERGY   CHQ1 GR       39,258.0       (33.0)      363.0
CHENIERE ENERGY   LNG* MM       39,258.0       (33.0)      363.0
CHENIERE ENERGY   LNG2EUR EZ    39,258.0       (33.0)      363.0
CHENIERE ENERGY   LNG2EUR EU    39,258.0       (33.0)      363.0
CHENIERE ENERGY   CHQ1 QT       39,258.0       (33.0)      363.0
CHENIERE ENERGY   CHQ1 GZ       39,258.0       (33.0)      363.0
CHOICE CONSOLIDA  CDXX-U/U CN      173.8        (3.3)        -
CHOICE CONSOLIDA  CDXXF US         173.8        (3.3)        -
CINEPLEX INC      CX0 GR         2,114.8      (219.7)     (414.4)
CINEPLEX INC      CPXGF US       2,114.8      (219.7)     (414.4)
CINEPLEX INC      CGX CN         2,114.8      (219.7)     (414.4)
CINEPLEX INC      CGXEUR EU      2,114.8      (219.7)     (414.4)
CINEPLEX INC      CX0 TH         2,114.8      (219.7)     (414.4)
CINEPLEX INC      CGXN MM        2,114.8      (219.7)     (414.4)
CINEPLEX INC      CX0 GZ         2,114.8      (219.7)     (414.4)
CLEAR CHANNEL OU  CCO US         5,299.4    (3,194.0)       21.6
CLEAR CHANNEL OU  C7C1 GR        5,299.4    (3,194.0)       21.6
CLEAR CHANNEL OU  CCO1EUR EU     5,299.4    (3,194.0)       21.6
CLEARWATER AN-A   CWAN US          326.6       242.4       272.9
COGENT COMMUNICA  OGM1 GR          984.6      (373.1)      328.6
COGENT COMMUNICA  CCOI US          984.6      (373.1)      328.6
COGENT COMMUNICA  CCOIEUR EU       984.6      (373.1)      328.6
COGENT COMMUNICA  CCOI* MM         984.6      (373.1)      328.6
COMMUNITY HEALTH  CYH US        15,217.0      (810.0)    1,115.0
COMMUNITY HEALTH  CG5 GR        15,217.0      (810.0)    1,115.0
COMMUNITY HEALTH  CG5 QT        15,217.0      (810.0)    1,115.0
COMMUNITY HEALTH  CYH1EUR EU    15,217.0      (810.0)    1,115.0
COMMUNITY HEALTH  CG5 TH        15,217.0      (810.0)    1,115.0
COMMUNITY HEALTH  CG5 GZ        15,217.0      (810.0)    1,115.0
COVEO SOLUTIONS   CVO CN           346.2       266.4       199.0
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
DELEK LOGISTICS   DKL US           930.5      (104.8)      (61.5)
DELL TECHN-C      DELL US       92,659.0    (1,580.0)  (11,186.0)
DELL TECHN-C      DELL1EUR EZ   92,659.0    (1,580.0)  (11,186.0)
DELL TECHN-C      12DA TH       92,659.0    (1,580.0)  (11,186.0)
DELL TECHN-C      12DA GZ       92,659.0    (1,580.0)  (11,186.0)
DELL TECHN-C      12DA GR       92,659.0    (1,580.0)  (11,186.0)
DELL TECHN-C      DELL1EUR EU   92,659.0    (1,580.0)  (11,186.0)
DELL TECHN-C      DELLC* MM     92,659.0    (1,580.0)  (11,186.0)
DELL TECHN-C      12DA QT       92,659.0    (1,580.0)  (11,186.0)
DELL TECHN-C      DELL AV       92,659.0    (1,580.0)  (11,186.0)
DELL TECHN-C      DELL-RM RM    92,659.0    (1,580.0)  (11,186.0)
DELL TECHN-C-BDR  D1EL34 BZ     92,659.0    (1,580.0)  (11,186.0)
DENNY'S CORP      DENN US          435.5       (65.3)      (28.3)
DENNY'S CORP      DE8 GR           435.5       (65.3)      (28.3)
DENNY'S CORP      DE8 TH           435.5       (65.3)      (28.3)
DENNY'S CORP      DENNEUR EU       435.5       (65.3)      (28.3)
DENNY'S CORP      DE8 GZ           435.5       (65.3)      (28.3)
DIALOGUE HEALTH   CARE CN          142.0       126.1       112.3
DIEBOLD NIXDORF   DBD US         3,507.2      (837.0)      137.9
DIEBOLD NIXDORF   DBD GR         3,507.2      (837.0)      137.9
DIEBOLD NIXDORF   DBD SW         3,507.2      (837.0)      137.9
DIEBOLD NIXDORF   DBDEUR EU      3,507.2      (837.0)      137.9
DIEBOLD NIXDORF   DBDEUR EZ      3,507.2      (837.0)      137.9
DIEBOLD NIXDORF   DBD TH         3,507.2      (837.0)      137.9
DIEBOLD NIXDORF   DBD QT         3,507.2      (837.0)      137.9
DIEBOLD NIXDORF   DBD GZ         3,507.2      (837.0)      137.9
DIGITAL MEDIA-A   DMS US           267.9       (46.2)       19.5
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 TH         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 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    EZV QT         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    DOMOEUR EU       211.1      (112.6)      (46.2)
DOMO INC- CL B    1ON GZ           211.1      (112.6)      (46.2)
DOMO INC- CL B    1ON TH           211.1      (112.6)      (46.2)
DROPBOX INC-A     DBX US         3,091.3      (293.9)      674.0
DROPBOX INC-A     1Q5 GR         3,091.3      (293.9)      674.0
DROPBOX INC-A     1Q5 SW         3,091.3      (293.9)      674.0
DROPBOX INC-A     1Q5 TH         3,091.3      (293.9)      674.0
DROPBOX INC-A     DBXEUR EU      3,091.3      (293.9)      674.0
DROPBOX INC-A     1Q5 QT         3,091.3      (293.9)      674.0
DROPBOX INC-A     DBX AV         3,091.3      (293.9)      674.0
DROPBOX INC-A     DBXEUR EZ      3,091.3      (293.9)      674.0
DROPBOX INC-A     DBX* MM        3,091.3      (293.9)      674.0
DROPBOX INC-A     1Q5 GZ         3,091.3      (293.9)      674.0
DROPBOX INC-A     DBX-RM RM      3,091.3      (293.9)      674.0
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  EFTREUR EU        59.9        (7.7)       12.6
EFFECTOR THERAPE  LWK1 TH           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  ESPREUR EZ       381.6      (196.9)      255.6
ESPERION THERAPE  ESPREUR EU       381.6      (196.9)      255.6
ESPERION THERAPE  0ET TH           381.6      (196.9)      255.6
ESPERION THERAPE  0ET QT           381.6      (196.9)      255.6
ESPERION THERAPE  ESPR US          381.6      (196.9)      255.6
ESPERION THERAPE  0ET GR           381.6      (196.9)      255.6
ESPERION THERAPE  0ET GZ           381.6      (196.9)      255.6
EXCELFIN ACQUI-A  XFIN US            0.4        (0.2)       (0.6)
EXCELFIN ACQUISI  XFINU US           0.4        (0.2)       (0.6)
EXPRESS INC       02Z TH         1,324.1        (8.2)     (112.7)
EXPRESS INC       EXPR US        1,324.1        (8.2)     (112.7)
EXPRESS INC       02Z GR         1,324.1        (8.2)     (112.7)
EXPRESS INC       02Z QT         1,324.1        (8.2)     (112.7)
EXPRESS INC       EXPREUR EU     1,324.1        (8.2)     (112.7)
EXPRESS INC       02Z GZ         1,324.1        (8.2)     (112.7)
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 - BDR  F2IC34 BZ      1,463.3      (538.3)      140.2
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 GZ         1,463.3      (538.3)      140.2
FAIR ISAAC CORP   FICO1* MM      1,463.3      (538.3)      140.2
FAIR ISAAC CORP   FRI QT         1,463.3      (538.3)      140.2
FAIR ISAAC CORP   FICOEUR EZ     1,463.3      (538.3)      140.2
FAIR ISAAC CORP   FICOEUR EU     1,463.3      (538.3)      140.2
FARADAY FUTURE I  FFIE US          229.9        (9.4)       (2.4)
FARMERS EDGE INC  FDGE CN          194.0       150.0       101.2
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        1,482.7       778.1       679.0
FOREST ROAD AC-A  FRXB US          351.3       (26.2)        0.9
FOREST ROAD ACQ   FRXB/U US        351.3       (26.2)        0.9
G1 THERAPEUTICS   G1H TH           221.2      (584.5)      206.1
G1 THERAPEUTICS   GTHX US          221.2      (584.5)      206.1
G1 THERAPEUTICS   G1H GR           221.2      (584.5)      206.1
G1 THERAPEUTICS   GTHXEUR EU       221.2      (584.5)      206.1
G1 THERAPEUTICS   G1H GZ           221.2      (584.5)      206.1
G1 THERAPEUTICS   GTHX-RM RM       221.2      (584.5)      206.1
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          581.6       (55.8)      221.3
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)
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 GR           443.2      (560.2)       20.1
GOGO INC          G0G QT           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)
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)
H&R BLOCK - BDR   H1RB34 BZ      3,100.1      (372.7)       68.2
H&R BLOCK INC     HRB US         3,100.1      (372.7)       68.2
H&R BLOCK INC     HRB GR         3,100.1      (372.7)       68.2
H&R BLOCK INC     HRB TH         3,100.1      (372.7)       68.2
H&R BLOCK INC     HRBEUR EZ      3,100.1      (372.7)       68.2
H&R BLOCK INC     HRB QT         3,100.1      (372.7)       68.2
H&R BLOCK INC     HRBEUR EU      3,100.1      (372.7)       68.2
H&R BLOCK INC     HRB GZ         3,100.1      (372.7)       68.2
H&R BLOCK INC     HRB-RM RM      3,100.1      (372.7)       68.2
HAGERTY INC-A     HGTY US          117.4       102.3         1.1
HERBALIFE NUTRIT  HOO GR         2,819.8    (1,391.5)      351.4
HERBALIFE NUTRIT  HLF US         2,819.8    (1,391.5)      351.4
HERBALIFE NUTRIT  HOO TH         2,819.8    (1,391.5)      351.4
HERBALIFE NUTRIT  HOO GZ         2,819.8    (1,391.5)      351.4
HERBALIFE NUTRIT  HLFEUR EU      2,819.8    (1,391.5)      351.4
HERBALIFE NUTRIT  HOO QT         2,819.8    (1,391.5)      351.4
HEWLETT-CEDEAR    HPQC AR       38,610.0    (1,650.0)   (6,926.0)
HEWLETT-CEDEAR    HPQD AR       38,610.0    (1,650.0)   (6,926.0)
HEWLETT-CEDEAR    HPQ AR        38,610.0    (1,650.0)   (6,926.0)
HILTON WORLD-BDR  H1LT34 BZ     15,441.0      (819.0)     (148.0)
HILTON WORLDWIDE  HI91 TH       15,441.0      (819.0)     (148.0)
HILTON WORLDWIDE  HI91 GR       15,441.0      (819.0)     (148.0)
HILTON WORLDWIDE  HLT* MM       15,441.0      (819.0)     (148.0)
HILTON WORLDWIDE  HLTEUR EU     15,441.0      (819.0)     (148.0)
HILTON WORLDWIDE  HLTEUR EZ     15,441.0      (819.0)     (148.0)
HILTON WORLDWIDE  HLTW AV       15,441.0      (819.0)     (148.0)
HILTON WORLDWIDE  HI91 TE       15,441.0      (819.0)     (148.0)
HILTON WORLDWIDE  HLT US        15,441.0      (819.0)     (148.0)
HILTON WORLDWIDE  HI91 QT       15,441.0      (819.0)     (148.0)
HILTON WORLDWIDE  HI91 GZ       15,441.0      (819.0)     (148.0)
HILTON WORLDWIDE  HLT-RM RM     15,441.0      (819.0)     (148.0)
HOME DEPOT - BDR  HOME34 BZ     71,876.0    (1,696.0)      362.0
HOME DEPOT INC    HD TE         71,876.0    (1,696.0)      362.0
HOME DEPOT INC    HDI TH        71,876.0    (1,696.0)      362.0
HOME DEPOT INC    HDI GR        71,876.0    (1,696.0)      362.0
HOME DEPOT INC    HD US         71,876.0    (1,696.0)      362.0
HOME DEPOT INC    HD* MM        71,876.0    (1,696.0)      362.0
HOME DEPOT INC    HD AV         71,876.0    (1,696.0)      362.0
HOME DEPOT INC    HDUSD SW      71,876.0    (1,696.0)      362.0
HOME DEPOT INC    HDI GZ        71,876.0    (1,696.0)      362.0
HOME DEPOT INC    HDEUR EZ      71,876.0    (1,696.0)      362.0
HOME DEPOT INC    0R1G LN       71,876.0    (1,696.0)      362.0
HOME DEPOT INC    HD CI         71,876.0    (1,696.0)      362.0
HOME DEPOT INC    HD SW         71,876.0    (1,696.0)      362.0
HOME DEPOT INC    HDEUR EU      71,876.0    (1,696.0)      362.0
HOME DEPOT INC    HDI QT        71,876.0    (1,696.0)      362.0
HOME DEPOT INC    HDCL CI       71,876.0    (1,696.0)      362.0
HOME DEPOT INC    HD-RM RM      71,876.0    (1,696.0)      362.0
HOME DEPOT-CED    HDD AR        71,876.0    (1,696.0)      362.0
HOME DEPOT-CED    HD AR         71,876.0    (1,696.0)      362.0
HOME DEPOT-CED    HDC AR        71,876.0    (1,696.0)      362.0
HORIZON GLOBAL    HZN US           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 US        38,610.0    (1,650.0)   (6,926.0)
HP INC            7HP TH        38,610.0    (1,650.0)   (6,926.0)
HP INC            7HP GR        38,610.0    (1,650.0)   (6,926.0)
HP INC            HPQ* MM       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            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 SW        38,610.0    (1,650.0)   (6,926.0)
HP INC            7HP QT        38,610.0    (1,650.0)   (6,926.0)
HP INC            HPQ-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   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   IBRX US          214.4      (189.9)       29.0
IMMUNITYBIO INC   26CA GR          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
IMPINJ INC        PI US            315.5       (11.1)      220.3
IMPINJ INC        27J GZ           315.5       (11.1)      220.3
IMPINJ INC        27J QT           315.5       (11.1)      220.3
IMPINJ INC        27J TH           315.5       (11.1)      220.3
IMPINJ INC        27J GR           315.5       (11.1)      220.3
IMPINJ INC        PIEUR EU         315.5       (11.1)      220.3
IMPINJ INC        PIEUR EZ         315.5       (11.1)      220.3
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
INSPERITY INC     NSP US         1,753.1        (1.8)      116.3
INSPERITY INC     ASF GR         1,753.1        (1.8)      116.3
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  I4P TH           523.1      (156.0)      352.5
INTERCEPT PHARMA  ICPT US          523.1      (156.0)      352.5
INTERCEPT PHARMA  I4P GR           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
J. JILL INC       JILL US          466.2       (48.9)      (20.2)
JACK IN THE BOX   JBX GR         1,758.6      (786.1)     (115.4)
JACK IN THE BOX   JACK US        1,758.6      (786.1)     (115.4)
JACK IN THE BOX   JBX GZ         1,758.6      (786.1)     (115.4)
JACK IN THE BOX   JBX QT         1,758.6      (786.1)     (115.4)
JACK IN THE BOX   JACK1EUR EZ    1,758.6      (786.1)     (115.4)
JACK IN THE BOX   JACK1EUR EU    1,758.6      (786.1)     (115.4)
JAGUAR GLOBAL     JGGCU US           0.4        (0.0)       (0.3)
JOSEMARIA RESOUR  JOSE SS           69.4        (2.4)      (27.6)
JOSEMARIA RESOUR  NGQSEK EU         69.4        (2.4)      (27.6)
JOSEMARIA RESOUR  JOSES EB          69.4        (2.4)      (27.6)
JOSEMARIA RESOUR  JOSES IX          69.4        (2.4)      (27.6)
JOSEMARIA RESOUR  NGQSEK EZ         69.4        (2.4)      (27.6)
JOSEMARIA RESOUR  JOSES I2          69.4        (2.4)      (27.6)
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 GR           305.3       (79.7)      258.1
KARYOPHARM THERA  KPTIEUR EU       305.3       (79.7)      258.1
KARYOPHARM THERA  25K TH           305.3       (79.7)      258.1
KARYOPHARM THERA  25K QT           305.3       (79.7)      258.1
KARYOPHARM THERA  25K GZ           305.3       (79.7)      258.1
KARYOPHARM THERA  KPTI US          305.3       (79.7)      258.1
KIMBELL TIGER AC  TGR/U US           0.6        (0.3)       (0.3)
KL ACQUISI-CLS A  KLAQ US          288.6       267.7         0.7
KL ACQUISITION C  KLAQU US         288.6       267.7         0.7
L BRANDS INC-BDR  B1BW34 BZ      6,026.1    (1,516.9)    1,719.0
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         2,171.9      (269.0)      348.3
LENNOX INTL INC   LII US         2,171.9      (269.0)      348.3
LENNOX INTL INC   LII* MM        2,171.9      (269.0)      348.3
LENNOX INTL INC   LXI TH         2,171.9      (269.0)      348.3
LENNOX INTL INC   LII1EUR EU     2,171.9      (269.0)      348.3
LESLIE'S INC      LESL US          811.3      (381.3)      121.3
LESLIE'S INC      LE3 GR           811.3      (381.3)      121.3
LESLIE'S INC      LESLEUR EU       811.3      (381.3)      121.3
LESLIE'S INC      LE3 TH           811.3      (381.3)      121.3
LESLIE'S INC      LE3 QT           811.3      (381.3)      121.3
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
LOWE'S COS INC    LWE TH        44,640.0    (4,816.0)      392.0
LOWE'S COS INC    LWE GZ        44,640.0    (4,816.0)      392.0
LOWE'S COS INC    LOW* MM       44,640.0    (4,816.0)      392.0
LOWE'S COS INC    LOWE AV       44,640.0    (4,816.0)      392.0
LOWE'S COS INC    LOWEUR EZ     44,640.0    (4,816.0)      392.0
LOWE'S COS INC    LWE GR        44,640.0    (4,816.0)      392.0
LOWE'S COS INC    LOW US        44,640.0    (4,816.0)      392.0
LOWE'S COS INC    LWE QT        44,640.0    (4,816.0)      392.0
LOWE'S COS INC    LOWEUR EU     44,640.0    (4,816.0)      392.0
LOWE'S COS INC    LWE TE        44,640.0    (4,816.0)      392.0
LOWE'S COS INC    LOW-RM RM     44,640.0    (4,816.0)      392.0
LOWE'S COS-BDR    LOWC34 BZ     44,640.0    (4,816.0)      392.0
LULU'S FASHION L  LVLU US          145.3       (19.9)      (81.2)
MADISON SQUARE G  MSG1EUR EU     1,349.4      (209.6)     (233.2)
MADISON SQUARE G  MS8 GR         1,349.4      (209.6)     (233.2)
MADISON SQUARE G  MSGS US        1,349.4      (209.6)     (233.2)
MADISON SQUARE G  MS8 TH         1,349.4      (209.6)     (233.2)
MADISON SQUARE G  MS8 QT         1,349.4      (209.6)     (233.2)
MADISON SQUARE G  MS8 GZ         1,349.4      (209.6)     (233.2)
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
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      5,063.3      (194.6)       50.0
MATCH GROUP INC   MTCH US        5,063.3      (194.6)       50.0
MATCH GROUP INC   4MGN TH        5,063.3      (194.6)       50.0
MATCH GROUP INC   MTCH1* MM      5,063.3      (194.6)       50.0
MATCH GROUP INC   4MGN QT        5,063.3      (194.6)       50.0
MATCH GROUP INC   4MGN GR        5,063.3      (194.6)       50.0
MATCH GROUP INC   MTC2 AV        5,063.3      (194.6)       50.0
MATCH GROUP INC   4MGN GZ        5,063.3      (194.6)       50.0
MATCH GROUP INC   MTCH-RM RM     5,063.3      (194.6)       50.0
MBIA INC          MBJ TH         4,816.0      (157.0)        -
MBIA INC          MBI US         4,816.0      (157.0)        -
MBIA INC          MBJ GR         4,816.0      (157.0)        -
MBIA INC          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     53,854.3    (4,601.0)    3,128.5
MCDONALDS - BDR   MCDC34 BZ     53,854.3    (4,601.0)    3,128.5
MCDONALDS CORP    MDO TH        53,854.3    (4,601.0)    3,128.5
MCDONALDS CORP    MCD US        53,854.3    (4,601.0)    3,128.5
MCDONALDS CORP    MCD SW        53,854.3    (4,601.0)    3,128.5
MCDONALDS CORP    MDO GR        53,854.3    (4,601.0)    3,128.5
MCDONALDS CORP    MCD* MM       53,854.3    (4,601.0)    3,128.5
MCDONALDS CORP    MCD TE        53,854.3    (4,601.0)    3,128.5
MCDONALDS CORP    MCD AV        53,854.3    (4,601.0)    3,128.5
MCDONALDS CORP    MCDUSD SW     53,854.3    (4,601.0)    3,128.5
MCDONALDS CORP    MCDEUR EU     53,854.3    (4,601.0)    3,128.5
MCDONALDS CORP    MDO GZ        53,854.3    (4,601.0)    3,128.5
MCDONALDS CORP    MCDEUR EZ     53,854.3    (4,601.0)    3,128.5
MCDONALDS CORP    0R16 LN       53,854.3    (4,601.0)    3,128.5
MCDONALDS CORP    MCD CI        53,854.3    (4,601.0)    3,128.5
MCDONALDS CORP    MDO QT        53,854.3    (4,601.0)    3,128.5
MCDONALDS CORP    MCD-RM RM     53,854.3    (4,601.0)    3,128.5
MCDONALDS CORP    MCDCL CI      53,854.3    (4,601.0)    3,128.5
MCDONALDS-CEDEAR  MCD AR        53,854.3    (4,601.0)    3,128.5
MCDONALDS-CEDEAR  MCDC AR       53,854.3    (4,601.0)    3,128.5
MCDONALDS-CEDEAR  MCDD AR       53,854.3    (4,601.0)    3,128.5
MCKESSON CORP     MCK US        63,708.0      (787.0)     (954.0)
MCKESSON CORP     MCK* MM       63,708.0      (787.0)     (954.0)
MCKESSON CORP     MCK TH        63,708.0      (787.0)     (954.0)
MCKESSON CORP     MCK GZ        63,708.0      (787.0)     (954.0)
MCKESSON CORP     MCK1EUR EZ    63,708.0      (787.0)     (954.0)
MCKESSON CORP     MCK GR        63,708.0      (787.0)     (954.0)
MCKESSON CORP     MCK1EUR EU    63,708.0      (787.0)     (954.0)
MCKESSON CORP     MCK QT        63,708.0      (787.0)     (954.0)
MCKESSON CORP     MCK-RM RM     63,708.0      (787.0)     (954.0)
MCKESSON-BDR      M1CK34 BZ     63,708.0      (787.0)     (954.0)
MEDIAALPHA INC-A  MAX US           289.8       (61.6)       52.9
MELI KASZEK PI-A  MEKA US           10.7       (55.9)       (6.6)
MEWCOURT ACQUISI  NCACU US           0.2        (0.1)       (0.3)
MINERVA SURGICAL  UTRS US           85.2      (122.1)      (10.9)
MINORITY EQUAL-A  MEOA US          129.5       (18.8)        0.8
MINORITY EQUALIT  MEOAU US         129.5       (18.8)        0.8
MONEYGRAM INTERN  9M1N GR        4,476.5      (185.0)       (4.8)
MONEYGRAM INTERN  9M1N TH        4,476.5      (185.0)       (4.8)
MONEYGRAM INTERN  MGIEUR EU      4,476.5      (185.0)       (4.8)
MONEYGRAM INTERN  MGIEUR EZ      4,476.5      (185.0)       (4.8)
MONEYGRAM INTERN  MGI US         4,476.5      (185.0)       (4.8)
MONEYGRAM INTERN  9M1N QT        4,476.5      (185.0)       (4.8)
MOTOROLA SOL-BDR  M1SI34 BZ     12,189.0       (23.0)    1,349.0
MOTOROLA SOL-CED  MSI AR        12,189.0       (23.0)    1,349.0
MOTOROLA SOLUTIO  MTLA GR       12,189.0       (23.0)    1,349.0
MOTOROLA SOLUTIO  MOT TE        12,189.0       (23.0)    1,349.0
MOTOROLA SOLUTIO  MSI US        12,189.0       (23.0)    1,349.0
MOTOROLA SOLUTIO  MTLA TH       12,189.0       (23.0)    1,349.0
MOTOROLA SOLUTIO  MSI1EUR EU    12,189.0       (23.0)    1,349.0
MOTOROLA SOLUTIO  MTLA GZ       12,189.0       (23.0)    1,349.0
MOTOROLA SOLUTIO  MSI1EUR EZ    12,189.0       (23.0)    1,349.0
MOTOROLA SOLUTIO  MOSI AV       12,189.0       (23.0)    1,349.0
MOTOROLA SOLUTIO  MTLA QT       12,189.0       (23.0)    1,349.0
MOTOROLA SOLUTIO  MSI-RM RM     12,189.0       (23.0)    1,349.0
MSCI INC          MSCI US        5,506.7      (163.5)      892.5
MSCI INC          3HM GR         5,506.7      (163.5)      892.5
MSCI INC          3HM SW         5,506.7      (163.5)      892.5
MSCI INC          3HM GZ         5,506.7      (163.5)      892.5
MSCI INC          3HM QT         5,506.7      (163.5)      892.5
MSCI INC          MSCIEUR EZ     5,506.7      (163.5)      892.5
MSCI INC          MSCI* MM       5,506.7      (163.5)      892.5
MSCI INC          3HM TH         5,506.7      (163.5)      892.5
MSCI INC          MSCI AV        5,506.7      (163.5)      892.5
MSCI INC          MSCI-RM RM     5,506.7      (163.5)      892.5
MSCI INC-BDR      M1SC34 BZ      5,506.7      (163.5)      892.5
MUDRICK CAP ACQ   MUDSU US         321.3       (33.8)       (4.7)
MUDRICK CAPITA-A  MUDS US          321.3       (33.8)       (4.7)
N/A               CC-RM RM       2,016.0      (642.8)      485.8
NATHANS FAMOUS    NATH US          114.5       (55.3)       48.2
NATHANS FAMOUS    NFA GR           114.5       (55.3)       48.2
NATHANS FAMOUS    NATHEUR EU       114.5       (55.3)       48.2
NATIONAL CINEMED  NCMI US          820.1      (385.2)       92.2
NEIGHBOURLY PHAR  NBLY CN          558.2       344.7        53.5
NEW ENG RLTY-LP   NEN US           288.9       (44.8)        -
NEWCOURT ACQ-A    NCAC US            0.2        (0.1)       (0.3)
NOBLE ROCK ACQ-A  NRAC US          243.1       224.7         1.3
NOBLE ROCK ACQUI  NRACU US         243.1       224.7         1.3
NORTHERN OIL AND  4LT1 GR        1,244.1      (157.7)     (187.6)
NORTHERN OIL AND  NOG US         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      6,873.0       (98.0)     (726.0)
NORTONLIFELOCK I  NLOK US        6,873.0       (98.0)     (726.0)
NORTONLIFELOCK I  SYM TH         6,873.0       (98.0)     (726.0)
NORTONLIFELOCK I  SYM GR         6,873.0       (98.0)     (726.0)
NORTONLIFELOCK I  SYMC TE        6,873.0       (98.0)     (726.0)
NORTONLIFELOCK I  SYMC AV        6,873.0       (98.0)     (726.0)
NORTONLIFELOCK I  SYM SW         6,873.0       (98.0)     (726.0)
NORTONLIFELOCK I  NLOK* MM       6,873.0       (98.0)     (726.0)
NORTONLIFELOCK I  SYMCEUR EU     6,873.0       (98.0)     (726.0)
NORTONLIFELOCK I  SYM GZ         6,873.0       (98.0)     (726.0)
NORTONLIFELOCK I  SYMCEUR EZ     6,873.0       (98.0)     (726.0)
NORTONLIFELOCK I  SYM QT         6,873.0       (98.0)     (726.0)
NORTONLIFELOCK I  NLOK-RM RM     6,873.0       (98.0)     (726.0)
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   NTNXEUR EZ     2,254.6      (698.7)      647.6
NUTANIX INC - A   NTNX US        2,254.6      (698.7)      647.6
NUTANIX INC - A   NTNX-RM RM     2,254.6      (698.7)      647.6
NUTANIX INC-BDR   N2TN34 BZ      2,254.6      (698.7)      647.6
O'REILLY AUT-BDR  ORLY34 BZ     11,718.7       (66.4)   (1,370.4)
O'REILLY AUTOMOT  OM6 TH        11,718.7       (66.4)   (1,370.4)
O'REILLY AUTOMOT  OM6 GR        11,718.7       (66.4)   (1,370.4)
O'REILLY AUTOMOT  ORLY US       11,718.7       (66.4)   (1,370.4)
O'REILLY AUTOMOT  ORLY AV       11,718.7       (66.4)   (1,370.4)
O'REILLY AUTOMOT  ORLYEUR EU    11,718.7       (66.4)   (1,370.4)
O'REILLY AUTOMOT  OM6 GZ        11,718.7       (66.4)   (1,370.4)
O'REILLY AUTOMOT  ORLYEUR EZ    11,718.7       (66.4)   (1,370.4)
O'REILLY AUTOMOT  ORLY* MM      11,718.7       (66.4)   (1,370.4)
O'REILLY AUTOMOT  OM6 QT        11,718.7       (66.4)   (1,370.4)
O'REILLY AUTOMOT  ORLY-RM RM    11,718.7       (66.4)   (1,370.4)
OMEROS CORP       OMER US          123.4      (262.7)       48.5
OMEROS CORP       3O8 GR           123.4      (262.7)       48.5
OMEROS CORP       3O8 QT           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 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* MM     106,897.0    (9,658.0)   12,197.0
ORACLE CORP       ORCL US      106,897.0    (9,658.0)   12,197.0
ORACLE CORP       ORC GR       106,897.0    (9,658.0)   12,197.0
ORACLE CORP       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       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       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       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       ORCLCL CI    106,897.0    (9,658.0)   12,197.0
ORACLE CORP       ORCL-RM RM   106,897.0    (9,658.0)   12,197.0
ORACLE CORP TRAC  TCXORC AU    106,897.0    (9,658.0)   12,197.0
ORGANON & CO      OGN US        11,335.0    (1,618.0)    1,200.0
ORGANON & CO      OGN-WEUR EU   11,335.0    (1,618.0)    1,200.0
ORGANON & CO      7XP TH        11,335.0    (1,618.0)    1,200.0
ORGANON & CO      OGN* MM       11,335.0    (1,618.0)    1,200.0
ORGANON & CO      7XP GR        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       12,279.0    (2,984.0)    2,014.0
OTIS WORLDWI      4PG GR        12,279.0    (2,984.0)    2,014.0
OTIS WORLDWI      OTISEUR EU    12,279.0    (2,984.0)    2,014.0
OTIS WORLDWI      OTISEUR EZ    12,279.0    (2,984.0)    2,014.0
OTIS WORLDWI      4PG GZ        12,279.0    (2,984.0)    2,014.0
OTIS WORLDWI      OTIS* MM      12,279.0    (2,984.0)    2,014.0
OTIS WORLDWI      4PG TH        12,279.0    (2,984.0)    2,014.0
OTIS WORLDWI      4PG QT        12,279.0    (2,984.0)    2,014.0
OTIS WORLDWI      OTIS AV       12,279.0    (2,984.0)    2,014.0
OTIS WORLDWI      OTIS-RM RM    12,279.0    (2,984.0)    2,014.0
OTIS WORLDWI-BDR  O1TI34 BZ     12,279.0    (2,984.0)    2,014.0
PANAMERA HOLDING  PHCI US            0.0        (0.0)       (0.0)
PAPA JOHN'S INTL  PZZAEUR EU       885.7      (167.0)      (32.4)
PAPA JOHN'S INTL  PZZA US          885.7      (167.0)      (32.4)
PAPA JOHN'S INTL  PP1 GR           885.7      (167.0)      (32.4)
PAPA JOHN'S INTL  PP1 GZ           885.7      (167.0)      (32.4)
PAPA JOHN'S INTL  PP1 TH           885.7      (167.0)      (32.4)
PAPA JOHN'S INTL  PP1 QT           885.7      (167.0)      (32.4)
PAPA JOHN'S INTL  PZZAEUR EZ       885.7      (167.0)      (32.4)
PAR PACIFIC HOLD  PARR US        2,521.0      (327.0)     (243.7)
PAR PACIFIC HOLD  61P GR         2,521.0      (327.0)     (243.7)
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     41,290.0    (8,208.0)   (1,538.0)
PHILIP MORRIS IN  4I1 GR        41,290.0    (8,208.0)   (1,538.0)
PHILIP MORRIS IN  PM US         41,290.0    (8,208.0)   (1,538.0)
PHILIP MORRIS IN  PM1CHF EU     41,290.0    (8,208.0)   (1,538.0)
PHILIP MORRIS IN  PM1 TE        41,290.0    (8,208.0)   (1,538.0)
PHILIP MORRIS IN  4I1 TH        41,290.0    (8,208.0)   (1,538.0)
PHILIP MORRIS IN  PM1EUR EU     41,290.0    (8,208.0)   (1,538.0)
PHILIP MORRIS IN  PMI SW        41,290.0    (8,208.0)   (1,538.0)
PHILIP MORRIS IN  0M8V LN       41,290.0    (8,208.0)   (1,538.0)
PHILIP MORRIS IN  PMOR AV       41,290.0    (8,208.0)   (1,538.0)
PHILIP MORRIS IN  4I1 GZ        41,290.0    (8,208.0)   (1,538.0)
PHILIP MORRIS IN  PM1CHF EZ     41,290.0    (8,208.0)   (1,538.0)
PHILIP MORRIS IN  PM1EUR EZ     41,290.0    (8,208.0)   (1,538.0)
PHILIP MORRIS IN  PM* MM        41,290.0    (8,208.0)   (1,538.0)
PHILIP MORRIS IN  PMIZ IX       41,290.0    (8,208.0)   (1,538.0)
PHILIP MORRIS IN  PMIZ EB       41,290.0    (8,208.0)   (1,538.0)
PHILIP MORRIS IN  4I1 QT        41,290.0    (8,208.0)   (1,538.0)
PHILIP MORRIS IN  PM-RM RM      41,290.0    (8,208.0)   (1,538.0)
PLANET FITNESS I  P2LN34 BZ      2,016.0      (642.8)      485.8
PLANET FITNESS-A  3PL QT         2,016.0      (642.8)      485.8
PLANET FITNESS-A  PLNT1EUR EU    2,016.0      (642.8)      485.8
PLANET FITNESS-A  PLNT1EUR EZ    2,016.0      (642.8)      485.8
PLANET FITNESS-A  PLNT US        2,016.0      (642.8)      485.8
PLANET FITNESS-A  3PL TH         2,016.0      (642.8)      485.8
PLANET FITNESS-A  3PL GR         2,016.0      (642.8)      485.8
PLANET FITNESS-A  3PL GZ         2,016.0      (642.8)      485.8
POTBELLY CORP     PBPB US          256.8        (0.3)      (44.6)
PROJECT ENERGY R  PEGRU US           0.7        (0.0)       (0.7)
PROJECT ENERGY R  PEGR US            0.7        (0.0)       (0.7)
PROVENTION BIO I  2VB GR           135.6      (292.1)      134.5
PROVENTION BIO I  PRVBEUR EU       135.6      (292.1)      134.5
PROVENTION BIO I  PRVB US          135.6      (292.1)      134.5
PROVENTION BIO I  2VB GZ           135.6      (292.1)      134.5
QUANERGY SYSTEMS  QNGY US          278.1       (28.1)        -
RADIUS HEALTH IN  RDUS US          186.2      (242.5)       87.4
RADIUS HEALTH IN  1R8 GR           186.2      (242.5)       87.4
RADIUS HEALTH IN  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
RAPID7 INC        R7D SW         1,296.0      (126.0)      (35.9)
RAPID7 INC        RPDEUR EU      1,296.0      (126.0)      (35.9)
RAPID7 INC        RPD US         1,296.0      (126.0)      (35.9)
RAPID7 INC        R7D GR         1,296.0      (126.0)      (35.9)
RAPID7 INC        R7D TH         1,296.0      (126.0)      (35.9)
RAPID7 INC        RPD* MM        1,296.0      (126.0)      (35.9)
RAPID7 INC        R7D GZ         1,296.0      (126.0)      (35.9)
RAPID7 INC        R7D QT         1,296.0      (126.0)      (35.9)
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      REV US         2,448.2    (2,066.3)      248.3
REVLON INC-A      RVL1 TH        2,448.2    (2,066.3)      248.3
REVLON INC-A      REVEUR EU      2,448.2    (2,066.3)      248.3
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        3,131.4      (164.9)      487.8
RR DONNELLEY & S  DLLN GR        3,131.4      (164.9)      487.8
RR DONNELLEY & S  RRD US         3,131.4      (164.9)      487.8
RR DONNELLEY & S  RRDEUR EU      3,131.4      (164.9)      487.8
RR DONNELLEY & S  DLLN GZ        3,131.4      (164.9)      487.8
RYMAN HOSPITALIT  4RH GR         3,580.5       (22.4)       45.5
RYMAN HOSPITALIT  RHP US         3,580.5       (22.4)       45.5
RYMAN HOSPITALIT  RHPEUR EU      3,580.5       (22.4)       45.5
RYMAN HOSPITALIT  4RH TH         3,580.5       (22.4)       45.5
RYMAN HOSPITALIT  4RH QT         3,580.5       (22.4)       45.5
SABRE CORP        SABR US        5,291.3      (499.7)      685.8
SABRE CORP        19S GR         5,291.3      (499.7)      685.8
SABRE CORP        19S TH         5,291.3      (499.7)      685.8
SABRE CORP        19S QT         5,291.3      (499.7)      685.8
SABRE CORP        SABREUR EU     5,291.3      (499.7)      685.8
SABRE CORP        SABREUR EZ     5,291.3      (499.7)      685.8
SABRE CORP        19S GZ         5,291.3      (499.7)      685.8
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 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 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 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 ACQUI-A  SCUA US            0.4        (0.0)       (0.4)
SCULPTOR ACQUISI  SCUA/U US          0.4        (0.0)       (0.4)
SEAWORLD ENTERTA  SEASEUR EU     2,610.3       (33.9)      274.2
SEAWORLD ENTERTA  SEAS US        2,610.3       (33.9)      274.2
SEAWORLD ENTERTA  W2L GR         2,610.3       (33.9)      274.2
SEAWORLD ENTERTA  W2L TH         2,610.3       (33.9)      274.2
SHARECARE INC     SHCR US          783.7       608.5       336.5
SHELL MIDSTREAM   SHLX US        2,318.0      (493.0)      (24.0)
SHOALS TECHNOL-A  SHLS US          382.8       (11.1)       73.1
SHOALS TECHNOL-A  SHLS-RM RM       382.8       (11.1)       73.1
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  SBGIEUR EZ    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     10,274.0    (2,625.0)   (1,800.0)
SIRIUS XM HOLDIN  SIRI US       10,274.0    (2,625.0)   (1,800.0)
SIRIUS XM HOLDIN  RDO GR        10,274.0    (2,625.0)   (1,800.0)
SIRIUS XM HOLDIN  RDO TH        10,274.0    (2,625.0)   (1,800.0)
SIRIUS XM HOLDIN  SIRI AV       10,274.0    (2,625.0)   (1,800.0)
SIRIUS XM HOLDIN  SIRIEUR EU    10,274.0    (2,625.0)   (1,800.0)
SIRIUS XM HOLDIN  RDO GZ        10,274.0    (2,625.0)   (1,800.0)
SIRIUS XM HOLDIN  SIRIEUR EZ    10,274.0    (2,625.0)   (1,800.0)
SIRIUS XM HOLDIN  RDO QT        10,274.0    (2,625.0)   (1,800.0)
SIRNAOMICS LTD    2257 HK          110.2       (94.2)       11.0
SIX FLAGS ENTERT  6FE GR         2,968.6      (460.1)       99.8
SIX FLAGS ENTERT  SIX US         2,968.6      (460.1)       99.8
SIX FLAGS ENTERT  SIXEUR EU      2,968.6      (460.1)       99.8
SIX FLAGS ENTERT  6FE QT         2,968.6      (460.1)       99.8
SIX FLAGS ENTERT  6FE TH         2,968.6      (460.1)       99.8
SLEEP NUMBER COR  SL2 GR           919.5      (425.0)     (699.2)
SLEEP NUMBER COR  SNBR US          919.5      (425.0)     (699.2)
SLEEP NUMBER COR  SNBREUR EU       919.5      (425.0)     (699.2)
SLEEP NUMBER COR  SL2 TH           919.5      (425.0)     (699.2)
SLEEP NUMBER COR  SL2 QT           919.5      (425.0)     (699.2)
SLEEP NUMBER COR  SL2 GZ           919.5      (425.0)     (699.2)
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  SWN1EUR EZ     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  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)
SQL TECHNOLOGIES  SKYX US            7.0       (22.9)      (19.6)
SQUARESPACE -BDR  S2QS34 BZ        905.8       (15.9)      (41.3)
SQUARESPACE IN-A  SQSP US          905.8       (15.9)      (41.3)
SQUARESPACE IN-A  SQSPEUR EU       905.8       (15.9)      (41.3)
SQUARESPACE IN-A  8DT GR           905.8       (15.9)      (41.3)
SQUARESPACE IN-A  8DT GZ           905.8       (15.9)      (41.3)
SQUARESPACE IN-A  8DT TH           905.8       (15.9)      (41.3)
SQUARESPACE IN-A  8DT QT           905.8       (15.9)      (41.3)
STARBUCKS CORP    SBUX* MM      28,833.9    (8,450.3)   (1,666.0)
STARBUCKS CORP    SRB GR        28,833.9    (8,450.3)   (1,666.0)
STARBUCKS CORP    SRB TH        28,833.9    (8,450.3)   (1,666.0)
STARBUCKS CORP    SBUX US       28,833.9    (8,450.3)   (1,666.0)
STARBUCKS CORP    SBUX AV       28,833.9    (8,450.3)   (1,666.0)
STARBUCKS CORP    SBUXEUR EU    28,833.9    (8,450.3)   (1,666.0)
STARBUCKS CORP    SBUX TE       28,833.9    (8,450.3)   (1,666.0)
STARBUCKS CORP    SBUX IM       28,833.9    (8,450.3)   (1,666.0)
STARBUCKS CORP    TCXSBU AU     28,833.9    (8,450.3)   (1,666.0)
STARBUCKS CORP    SBUXUSD SW    28,833.9    (8,450.3)   (1,666.0)
STARBUCKS CORP    SRB GZ        28,833.9    (8,450.3)   (1,666.0)
STARBUCKS CORP    SBUXEUR EZ    28,833.9    (8,450.3)   (1,666.0)
STARBUCKS CORP    0QZH LI       28,833.9    (8,450.3)   (1,666.0)
STARBUCKS CORP    SBUX PE       28,833.9    (8,450.3)   (1,666.0)
STARBUCKS CORP    SBUX CI       28,833.9    (8,450.3)   (1,666.0)
STARBUCKS CORP    SBUX SW       28,833.9    (8,450.3)   (1,666.0)
STARBUCKS CORP    SRB QT        28,833.9    (8,450.3)   (1,666.0)
STARBUCKS CORP    SBUX-RM RM    28,833.9    (8,450.3)   (1,666.0)
STARBUCKS CORP    SBUXCL CI     28,833.9    (8,450.3)   (1,666.0)
STARBUCKS CORP    SBUX_KZ KZ    28,833.9    (8,450.3)   (1,666.0)
STARBUCKS-BDR     SBUB34 BZ     28,833.9    (8,450.3)   (1,666.0)
STARBUCKS-CEDEAR  SBUX AR       28,833.9    (8,450.3)   (1,666.0)
STARBUCKS-CEDEAR  SBUXD AR      28,833.9    (8,450.3)   (1,666.0)
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)
TRANSAT A.T.      TRZ CN         1,897.7      (315.1)       89.7
TRANSAT A.T.      TRZBF US       1,897.7      (315.1)       89.7
TRANSDIGM - BDR   T1DG34 BZ     19,242.0    (2,626.0)    5,593.0
TRANSDIGM GROUP   TDG US        19,242.0    (2,626.0)    5,593.0
TRANSDIGM GROUP   T7D GR        19,242.0    (2,626.0)    5,593.0
TRANSDIGM GROUP   TDG* MM       19,242.0    (2,626.0)    5,593.0
TRANSDIGM GROUP   T7D TH        19,242.0    (2,626.0)    5,593.0
TRANSDIGM GROUP   TDGEUR EZ     19,242.0    (2,626.0)    5,593.0
TRANSDIGM GROUP   T7D QT        19,242.0    (2,626.0)    5,593.0
TRANSDIGM GROUP   TDGEUR EU     19,242.0    (2,626.0)    5,593.0
TRANSDIGM GROUP   TDG-RM RM     19,242.0    (2,626.0)    5,593.0
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  WYNEUR EZ      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  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         1,752.5      (812.0)      365.1
TRIUMPH GROUP     TGI US         1,752.5      (812.0)      365.1
TRIUMPH GROUP     TG7 TH         1,752.5      (812.0)      365.1
TRIUMPH GROUP     TGIEUR EU      1,752.5      (812.0)      365.1
TRIUMPH GROUP     TG7 GZ         1,752.5      (812.0)      365.1
TUPPERWARE BRAND  TUP GR         1,255.4      (207.1)       92.3
TUPPERWARE BRAND  TUP US         1,255.4      (207.1)       92.3
TUPPERWARE BRAND  TUP TH         1,255.4      (207.1)       92.3
TUPPERWARE BRAND  TUP1EUR EU     1,255.4      (207.1)       92.3
TUPPERWARE BRAND  TUP GZ         1,255.4      (207.1)       92.3
TUPPERWARE BRAND  TUP1EUR EZ     1,255.4      (207.1)       92.3
TUPPERWARE BRAND  TUP QT         1,255.4      (207.1)       92.3
UBIQUITI INC      UI US            890.8        (4.2)      418.7
UBIQUITI INC      3UB GR           890.8        (4.2)      418.7
UBIQUITI INC      UBNTEUR EU       890.8        (4.2)      418.7
UBIQUITI INC      3UB TH           890.8        (4.2)      418.7
UNISYS CORP       USY1 TH        2,419.5       (64.4)      380.5
UNISYS CORP       USY1 GR        2,419.5       (64.4)      380.5
UNISYS CORP       UIS US         2,419.5       (64.4)      380.5
UNISYS CORP       UIS1 SW        2,419.5       (64.4)      380.5
UNISYS CORP       UISEUR EU      2,419.5       (64.4)      380.5
UNISYS CORP       UISCHF EU      2,419.5       (64.4)      380.5
UNISYS CORP       USY1 GZ        2,419.5       (64.4)      380.5
UNISYS CORP       USY1 QT        2,419.5       (64.4)      380.5
UNISYS CORP       UISEUR EZ      2,419.5       (64.4)      380.5
UNISYS CORP       UISCHF EZ      2,419.5       (64.4)      380.5
UNITI GROUP INC   8XC GR         4,809.2    (2,113.8)        -
UNITI GROUP INC   8XC TH         4,809.2    (2,113.8)        -
UNITI GROUP INC   UNIT US        4,809.2    (2,113.8)        -
UNITI GROUP INC   8XC GZ         4,809.2    (2,113.8)        -
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  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 QT         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         1,983.8    (1,260.5)      194.7
VERISIGN INC      VRS GR         1,983.8    (1,260.5)      194.7
VERISIGN INC      VRSN US        1,983.8    (1,260.5)      194.7
VERISIGN INC      VRSN* MM       1,983.8    (1,260.5)      194.7
VERISIGN INC      VRSNEUR EU     1,983.8    (1,260.5)      194.7
VERISIGN INC      VRS GZ         1,983.8    (1,260.5)      194.7
VERISIGN INC      VRSNEUR EZ     1,983.8    (1,260.5)      194.7
VERISIGN INC      VRS QT         1,983.8    (1,260.5)      194.7
VERISIGN INC      VRSN-RM RM     1,983.8    (1,260.5)      194.7
VERISIGN INC-BDR  VRSN34 BZ      1,983.8    (1,260.5)      194.7
VERISIGN-CEDEAR   VRSN AR        1,983.8    (1,260.5)      194.7
VIVINT SMART HOM  VVNT US        2,785.6    (1,740.1)     (531.4)
VMWARE INC-CL A   VMW US        28,676.0      (876.0)   (1,685.0)
VMWARE INC-CL A   BZF1 GR       28,676.0      (876.0)   (1,685.0)
VMWARE INC-CL A   BZF1 TH       28,676.0      (876.0)   (1,685.0)
VMWARE INC-CL A   BZF1 SW       28,676.0      (876.0)   (1,685.0)
VMWARE INC-CL A   VMW* MM       28,676.0      (876.0)   (1,685.0)
VMWARE INC-CL A   BZF1 GZ       28,676.0      (876.0)   (1,685.0)
VMWARE INC-CL A   VMWEUR EZ     28,676.0      (876.0)   (1,685.0)
VMWARE INC-CL A   VMWA AV       28,676.0      (876.0)   (1,685.0)
VMWARE INC-CL A   VMWEUR EU     28,676.0      (876.0)   (1,685.0)
VMWARE INC-CL A   BZF1 QT       28,676.0      (876.0)   (1,685.0)
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  WTI US         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           4,570.0    (1,619.0)      795.0
WAYFAIR INC- A    W* MM          4,570.0    (1,619.0)      795.0
WAYFAIR INC- A    1WF GZ         4,570.0    (1,619.0)      795.0
WAYFAIR INC- A    1WF QT         4,570.0    (1,619.0)      795.0
WAYFAIR INC- A    WEUR EZ        4,570.0    (1,619.0)      795.0
WAYFAIR INC- A    1WF GR         4,570.0    (1,619.0)      795.0
WAYFAIR INC- A    1WF TH         4,570.0    (1,619.0)      795.0
WAYFAIR INC- A    WEUR EU        4,570.0    (1,619.0)      795.0
WAYFAIR INC- BDR  W2YF34 BZ      4,570.0    (1,619.0)      795.0
WEBER INC - A     WEBR US        1,690.9      (169.4)       91.7
WINGSTOP INC      WING1EUR EU      249.2      (309.5)       30.5
WINGSTOP INC      WING US          249.2      (309.5)       30.5
WINGSTOP INC      EWG GR           249.2      (309.5)       30.5
WINGSTOP INC      EWG GZ           249.2      (309.5)       30.5
WINMARK CORP      WINA US           26.9       (39.1)        7.5
WINMARK CORP      GBZ GR            26.9       (39.1)        7.5
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 TH         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 EZ      1,467.9      (491.4)       53.5
WW INTERNATIONAL  WTW AV         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  WW-RM RM       1,467.9      (491.4)       53.5
WYNN RESORTS LTD  WYR GR        12,607.7      (592.6)    1,569.3
WYNN RESORTS LTD  WYR TH        12,607.7      (592.6)    1,569.3
WYNN RESORTS LTD  WYNN* MM      12,607.7      (592.6)    1,569.3
WYNN RESORTS LTD  WYNN US       12,607.7      (592.6)    1,569.3
WYNN RESORTS LTD  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  WYNNEUR EZ    12,607.7      (592.6)    1,569.3
WYNN RESORTS LTD  WYR QT        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         2,425.6      (363.5)      219.4
YELLOW CORP       YELL US        2,425.6      (363.5)      219.4
YELLOW CORP       YEL1 TH        2,425.6      (363.5)      219.4
YELLOW CORP       YRCWEUR EZ     2,425.6      (363.5)      219.4
YELLOW CORP       YEL QT         2,425.6      (363.5)      219.4
YELLOW CORP       YRCWEUR EU     2,425.6      (363.5)      219.4
YELLOW CORP       YEL GZ         2,425.6      (363.5)      219.4
YUM! BRANDS -BDR  YUMR34 BZ      5,966.0    (8,373.0)      117.0
YUM! BRANDS INC   TGR TH         5,966.0    (8,373.0)      117.0
YUM! BRANDS INC   TGR GR         5,966.0    (8,373.0)      117.0
YUM! BRANDS INC   YUM US         5,966.0    (8,373.0)      117.0
YUM! BRANDS INC   YUM* MM        5,966.0    (8,373.0)      117.0
YUM! BRANDS INC   YUMUSD SW      5,966.0    (8,373.0)      117.0
YUM! BRANDS INC   TGR GZ         5,966.0    (8,373.0)      117.0
YUM! BRANDS INC   YUMEUR EZ      5,966.0    (8,373.0)      117.0
YUM! BRANDS INC   YUM AV         5,966.0    (8,373.0)      117.0
YUM! BRANDS INC   TGR TE         5,966.0    (8,373.0)      117.0
YUM! BRANDS INC   YUMEUR EU      5,966.0    (8,373.0)      117.0
YUM! BRANDS INC   TGR QT         5,966.0    (8,373.0)      117.0
YUM! BRANDS INC   YUM SW         5,966.0    (8,373.0)      117.0
YUM! BRANDS INC   YUM-RM RM      5,966.0    (8,373.0)      117.0
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.

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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.

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                   *** End of Transmission ***