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

              Monday, March 28, 2022, Vol. 26, No. 86

                            Headlines

100 ORCHARD: Seeks Cash Collateral Access
12TH & K ST. MALL: Wins Cash Collateral Access
5 STAR JETS: Taps Advantage Law Group as Bankruptcy Counsel
AE OPCO III: Case Summary & 20 Largest Unsecured Creditors
AE SOLUTIONS: Voluntary Chapter 11 Case Summary

AGILE THERAPEUTICS: Closes $4.85 Million Registered Direct Offering
ALAMO BORDEN: United States Trustee Opposes Disclosure Statement
ALLIANCE FOUNDATION: Case Summary & 20 Top Unsecured Creditors
ALLIANT TECHNOLOGIES: Unsecureds Recovery "TBD" in Liquidating Plan
ALPHA HOUSE: Wins Final Cash Collateral Access

AMERICAN HARVEST: Voluntary Chapter 11 Case Summary
ARAMARK: S&P Alters Outlook to Stable, Assigns 'BB-' ICR
AREVALO LC: Seeks Cash Collateral Access
BARTLEY INDUSTRIES: Amends Unsecureds & AmeriCredit Claims Pay
BLT RESTAURANT: Seeks Cash Collateral Access, $600,000 DIP Loan

BOY SCOUTS: Survivor Details Chapter 11 New Protection Policies
BRAZIL MINERALS: Terminates Consulting Agreement With Former CFO
BROOKLYN IMMUNOTHERAPEUTICS: C. Cherington Lowers Stake to 11.4%
BSPV-PLANO: Wins Cash Collateral Access Thru April 1
CALUMET PAINT: Gets Cash Collateral Access Thru May 31

CAMDEN DIOCESE: Levy Baldante Represents Abuse Survivor Claimants
CASSWAY CONTRACTING: Hearing Today on Continued Cash Use
CEREMONY SALON: Files Emergency Bid to Use Cash Collateral
CLASSIC CATERING: Files Amendment to Disclosure Statement
CLEANSPARK INC: Stockholders Elect Five Directors

COLLECTIVE COWORKING: Case Summary & 20 Top Unsecured Creditors
CRYSTAL PACKAGING: Case Summary & 20 Largest Unsecured Creditors
DARIAN L HAMPTON: Taps The Lane Law Firm as Bankruptcy Counsel
DCIJ BEE: Case Summary & 15 Unsecured Creditors
DEACON BRODY MGT: Jekyll & Hyde Files for Chapter 11 Bankruptcy

DEVON MOUNTAIN: Voluntary Chapter 11 Case Summary
DIOCESE OF CAMDEN: Laffey Bucci Represents Sexual Abuse Claimants
DIOCESE OF CAMDEN: PGMBM Represents Sexual Abuse Claimants
EVERGREEN I ASSOCIATES: Reaches Settlement with Secured Lender
EVO TRANSPORTATION: Antara Entities Report 63.5% Equity Stake

FFC HOLDINGS: Case Summary & Three Unsecured Creditors
FIRST DEFENSE: Case Summary & Four Unsecured Creditors
FROZEN ASSETS: Case Summary & 20 Largest Unsecured Creditors
GB SCIENCES: President Issues Shareholder Letter
GBT TECHNOLOGIES: Inks Revenue Sharing Agreement With Mahaser

GENCANNA GLOBAL: Bankruptcy Brings Several Actions to Other Firms
GRATA CAFE: Files Emergency Bid to Use Cash Collateral
HAJJAR BUSINESS: Massoud Estate Says Disclosures Inadequate
HARMAN PRESS: Court OKs Deal on Cash Collateral Access
HAVEN CAMPUS: Wins Cash Collateral Access Thru April 30

HIGH LINER: S&P Upgrades Secured Term Loan B Rating to 'B+'
HOLMDEL FINANCIAL: Case Summary & Nine Unsecured Creditors
IDE REAL ESTATE: Voluntary Chapter 11 Case Summary
INSTANT BRANDS: Moody's Lowers CFR & First Lien Term Loan to B1
ISTAR INC: S&P Affirms 'BB' ICR on Portfolio Sale, Outlook Stable

JOYFUL CARE: United States Trustee Says Plan Not Feasible
KISSIMMEE CONDOS: Seeks $9.5MM DIP Loan from Unidentified Lender
KR CITRUS: March 30 Hearing on Continued Cash Collateral Use
LA CASA CANAVERAL: May 2 Plan & Disclosure Hearing Set
LATAM AIRLINES: Court Approves Entry into Backstop Agreements

LCN PARTNERS: Wins Cash Collateral Access Thru April 6
LOVE COMMUNITY: Continued Operations to Fund Plan
LUCCI RESTAURANT: Case Summary & 20 Largest Unsecured Creditors
M.S. ACQUISITIONS: Case Summary & 18 Unsecured Creditors
MALLINCKRODT PLC: Robbins, Sullivan 3rd Update on First Lien Group

MAPLE LEAF: Case Summary & 20 Largest Unsecured Creditors
MARY A II: Case Summary & 20 Largest Unsecured Creditors
MARYLAND ECONOMIC: S&P Raises Parking Bond Ratings to 'BB-'
MD AND SD: Creditors to Get Proceeds From Asset Liquidation
MEGA PHILADELPHIA: Case Summary & 20 Largest Unsecured Creditors

NATION DESIGN: Case Summary & 20 Largest Unsecured Creditors
NAVIENT SOLUTIONS: Judge Declines Attempt to Force Chapter 11
NEELKANTH HOTELS: Has Continued Cash Access Until April 30
NSG HOLDINGS: S&P Affirms 'BB+' ICR, Outlook Stable
NUZEE INC: All Three Proposals Passed at Annual Meeting

PARAMOUNT GLOBAL: Fitch Rates Junior Subordinated Debentures 'BB+'
PARAMOUNT GLOBAL: S&P Rates New Jr. Subordinated Debentures 'BB+'
PEAK SERUM: Trustee Seeks to Expand Scope of SLBiggs' Services
PETROLIA ENERGY: Files $1M Fraud Suit Against Jovian Petroleum
PHUNWARE INC: Signs 21,830 Square Feet Lease With Jonsson ATX

QUALITY CARE: Bid to Access Cash Collateral Denied
QUANTUM DEVELOPMENT: Taps R. Keith Johnson as Bankruptcy Counsel
RENNOVA HEALTH: Completes Reverse Common Stock Split
REWALK ROBOTICS: Appoints Principal Financial Officer
RKJ HOTEL: RSS Says Amended Plan Still Unconfirmable

SCHERTZ AERIAL: Seeks to Employ Carmody MacDonald as Legal Counsel
SHASTHRA USA: Unsecureds' Recovery Hiked to 21% in 60 Months
SIGNTEXT 2: Case Summary & 20 Largest Unsecured Creditors
SONEV CONSTRUCTION: Voluntary Chapter 11 Case Summary
STONEMOR INC: To Release Full Year Financial Results on March 30

SUNFLOWER AMSTERDAM: Case Summary & Four Unsecured Creditors
SWISSBAKERS INC: Wins Cash Collateral Access Thru April 7
TELINTEL LTD: May 12 Hearing on Continued Cash Collateral Access
TELKONET INC: Chief Sales Officer for Americas Quits
TELKONET INC: Extends Maturity of Heritage Credit Facility to 2023

TIDEWATER MIDSTREAM: S&P Lowers ICR to 'B-', On Watch Developing
TITAN IMPORTS: Case Summary & 20 Largest Unsecured Creditors
TRANSOCEAN LTD: Amends Articles to Reflect Share Capital Changes
TRINITY GUARDION: Seeks Cash Collateral Access Thru April 30
TRINITY GUARDION: Seeks Chapter 11 Bankruptcy Amid Downey Dispute

TROIKA MEDIA: Prices $50 Million Private Placement
TSM CORALS: Wins Cash Collateral Access Thru End of April
UNITED DISPENSER: Has Final OK on Cash Collateral Access
VISTA OUTDOOR: S&P Upgrades ICR to 'BB', Outlook Stable
VOLUNTEER ENERGY: Case Summary & 20 Largest Unsecured Creditors

W&T OFFSHORE: Signs Deal to Sell $100 Million Common Shares
YUM! BRANDS: Moody's Rates New $500MM Senior Unsecured Notes 'Ba3'
YUM! BRANDS: S&P Rates New $500MM Senior Unsecured Notes 'BB'
[^] BOND PRICING: For the Week from March 21 to 25, 2022

                            *********

100 ORCHARD: Seeks Cash Collateral Access
-----------------------------------------
100 Orchard Street LLC d/b/a Blue Moon Hotel asks the U.S.
Bankruptcy Court for the Southern District of New York for
authority to, among other things, use the cash collateral of Brick
Moon Capital LLC and the U.S. Small Business Administration and
provide adequate protection.

The Blue Moon Hotel is currently managed by an affiliate, Blue Moon
Hotel NY Limited LLC, which is owned by the Debtor's principal,
Randy Settenbrino. Mr. Settenbrino has overall responsibility for
managing the Hotel, along with his wife who handles the books and
records and financial reporting. Blue Moon Management handles most
of the normal operations of the Hotel, such providing cleaning
services, utilities, supplies for guest rooms, maintenance,
repairs, advertising, marketing, and management of the Hotel's
staff.

The Hotel was closed during the COVID-19 pandemic, beginning in
March 2020, and recently reopened, in September 2021. Since then,
the Debtor has been operating the Hotel.

The Debtor seeks authorization to utilize cash collateral,
including the revenue generated by hotel room reservations and
related services, to pay ordinary operating expenses of the Hotel
and the Debtor's business.

On June 26, 2017, the Debtor, as borrower, entered into a
Consolidation, Extension, Modification and Security Agreement with
Brick as lender, for a note in the principal amount of $10,000,000.
The Debtor gave Brick a first position mortgage on the Debtor's
real property consisting of the building at 100 Orchard Street, New
York, NY, and gave Brick a lien on Hotel's room revenues and other
property of the Debtor. The maturity date of the note was extended
twice, pursuant to a Modification and Extension Agreement dated as
of July 1, 2019, and a Modification and Extension Agreement dated
as of October 1, 2019, to July 1, 2020.

During the pandemic and while the Debtor's business was shut down,
and notwithstanding a government mandated moratorium on foreclosure
actions, Brick filed a summons and complaint in state court, on
September 9, 2020, seeking to foreclose on the Hotel.

Although this improper action was eventually dismissed, its filing
and other actions by Brick hurt the Debtor's efforts to lease the
Hotel during the pandemic.

After the foreclosure moratorium expired, in January 2022, Brick
filed another foreclosure complaint along with an ex parte motion
for the appointment of a receiver  and, by Order dated March 3,
2022, a receiver was appointed, thereby precipitating the
commencement of the Chapter 11 case.

To adequately protect the Lenders for the cash collateral, the
Debtor will provide the Lenders with customary protections
including replacement liens and regular reporting.

In addition to a replacement lien on post-petition Hotel room
revenues, the Lenders may be adequately protected based upon an
equity cushion, because the Debtor's real property appears to be
worth more than the amounts due to the Lenders. Although the Debtor
does not have an updated appraisal post-pandemic, a 2018 appraisal
reflected a value of approximately $20,000,000 for the Debtor's
real property.

The Debtor requests the Court hold a preliminary hearing, on March
28, 2022, and authorize the Debtor to utilize cash collateral in
the amount of up to $80,000, subject to the Budget, pending a final
hearing.

A copy of the motion and the Debtor's budget for April 2022 is
available at https://bit.ly/36pFJAe from PacerMonitor.com.

The Debtor projects $140,000 in gross revenue and $70,179 in total
expenses.

                   About 100 Orchard St. LLC

100 Orchard St. LLC operates a 22-room boutique hotel known as the
"Blue Moon Hotel," located in the lower east side of Manhattan, at
100 Orchard Street. The Hotel is a historical building built in
1879. Beginning in 2002, the Debtor redesigned the five-story
tenement and restored the building to function as a stately
eight-story hotel. It was a five-year art preservation and design
project that received an award by National Geographic, acknowledged
by the Historic Districts Council, and written up in 50 major
articles. The Hotel was instrumental in revitalizing commerce south
of Delancey Street.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. S.D. N.Y. Case No. 22-10358) on March 23,
2022.

In the petition signed by Randy Settenbrino, president/managing
member, the Debtor disclosed $25,341,713 in assets and  $11,166,747
in liabilities.

Judge David S. Jones oversees the case.

Scott S. Markowitz, Esq., at Tarter Krinsky and Drogin, LLP is the
Debtor's counsel.



12TH & K ST. MALL: Wins Cash Collateral Access
----------------------------------------------
The U.S. Bankruptcy Court for the Central District of California,
Los Angeles Division has authorized 12th & K St. Mall Partners, LLC
to use cash collateral to pay expenses set forth in the budget,
through confirmation of a Chapter 11 plan of reorganization.

The Debtor is authorized to deviate and pay any particular line
item contained in the Budget in an increase of no more than 10% of
the amount contained in that particular line item in the Budget.

The Debtor will remit these adequate protection payments to
lienholders:

     a. The Debtor will continue to pay DCR Mortgage a monthly
payment of $55,187;

     b. The Debtor will pay the SBA a monthly payment of $2,505,
beginning upon entry of the Order;

     c. The lienholders are granted a replacement lien on the
Debtor's postpetition cash collateral with the same priority as it
would have under non-bankruptcy law;

     d. The Debtor must segregate and hold in its cash collateral
DIP bank account all revenue and other income exceeding the amounts
needed to pay the expenses as specifically authorized in the
Order.

If at any time the Debtor violates any provision of the Order,
lienholders may give written notice of such default to Debtor's
counsel. If the Debtor fails to cure the default within 21 days of
said notice, lienholders will be entitled to a hearing requesting
relief from the automatic stay on an expedited basis.

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

               About 2th & K St. Mall Partners, LLC

2th & K St. Mall Partners, LLC is a California limited liability
company created on November 12, 2003, as a real estate investment
company. 2th & K St. Mall Partners currently owns and operates a
mixed-use property located at 1020 12th Street Sacramento, CA
95814; APN 006-0105-009-0000. On July 29, 2019, 2th & K St. Mall
Partners transferred 8.1% equity ownership in the Property to the
Ziegelman Family Trust, which is not a member of the Debtor. The
Ziegelman Family Trust used sale proceeds from another investment
to purpose a fractional interest in the Property.

2th & K St. Mall Partners sought protection under Chapter 11 of the
U.S. Bankruptcy Code (Bankr. C.D. Cal. Case No. 22-10061) on
January 6, 2022. In the petition signed by Robert W. Clippinger,
its managing member, the Debtor disclosed up to $50 million in
assets and up to $50 million in liabilities.

Judge Barry Russell oversees the case.

Matthew D. Resnik, Esq., at Resnick Hayes Moradi, LLP, is the
Debtor's counsel.



5 STAR JETS: Taps Advantage Law Group as Bankruptcy Counsel
-----------------------------------------------------------
5 Star Jets, LLC seeks approval from the U.S. Bankruptcy Court for
the Southern District of Florida to hire Advantage Law Group, P.A.
to serve as legal counsel in its Chapter 11 case.

The firm's services include:

     (a) giving advice to the Debtor with respect to its powers and
duties and the continued management of its business operations;

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

     (c) preparing legal documents;

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

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

The Debtor requests for an authorizing retention of the firm on a
general retainer.

Stan Riskin, Esq., maanger, 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:

     Stan L. Riskin, Esq.
     Advantage Law Group, P.A.
     20801 Biscayne Blvd., Ste. 506
     Aventura, FL 33180
     Tel: 305-936-8844
     Fax: 305-627-3831
     Email: stan.riskin@gmail.com

                         About 5 Star Jets

5 Star Jets, LLC filed a petition for Chapter 11 protection (Bankr.
S.D. Fla. Case No. 22-12009) on March 14, 2022, listing up to
$50,000 in assets and up to $500,000 in liabilities. Javier
Salinas, manager, signed the petition.  

Judge Laurel M. Isicoff oversees the case.

The Debtor tapped Advantage Law Group, P.A. as legal counsel.


AE OPCO III: Case Summary & 20 Largest Unsecured Creditors
----------------------------------------------------------
Debtor: AE OPCO III, LLC  
          d/b/a Aeromatrix Composites
          d/b/a AAR Manufacturing
          d/b/a AAR Composites
          d/b/a AAR Corp.
        14201 Myerlake Circle
        Clearwater, FL 33760

Chapter 11 Petition Date: March 25, 2022

Court: United States Bankruptcy Court
       Middle District of Florida

Case No.: 22-01186

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

Estimated Assets: $10 million to $50 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Jack Hall, president.

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

https://www.pacermonitor.com/view/BQDJ4EI/AE_OPCO_III_LLC__flmbke-22-01186__0001.0.pdf?mcid=tGE4TAMA

List of Debtor's 20 Largest Unsecured Creditors:

   Entity                          Nature of Claim    Claim Amount
   ------                          ---------------    ------------
1. AAR Corporation                                        $156,414
1100 N Wood Dale Road
Woodale, IL 60191

2. Additive Engineering Soluyio                            $40,425
990 Evans
Akron, OH 44305

3. Airtech Supply                                          $41,228
3058 Highway 290
Hot Springs
National Park, AR 71913

4. California Bank of Commerce        All Assets          $636,796
PO Box 970 (95108)                    of Debtor
160 W Santa Clara, St #700
San Jose, CA 95113

5. Coating Technology                                      $36,257
360 Scarlet BLVD
Oldsmar, FL 34677

6. Coordinate Industries                                   $65,856
2251 Winston Park Dr.
Oakville, ON
L6H 5R1
Canada

7. CYJY Capital, LLC                    Loan            $2,150,000
c/o Architect Equity
1960 E Grand Ave #350
El Segundo, CA 90245

8. Euro Composites                                         $70,242
13213 Airpark Dr
Elkwood, VA 22718

9. Get Digitial Velocity                                  $173,589
11090 N 129th Way                                         
Scottsdale, AZ 85259

10. Henkel Corporation                                     $46,971
2850 Williow Pass Road
Pittsburg, CA 94565

11. Industries Trident                                     $59,727
8277 Henri
Bourassa East
Montral, QC
H1E 1P4
Canada

12. JC Machine                                             $38,051
3620 Airport Rd
Lakeland, FL 33811

13. JPR SAS                                                $63,168
110 Rue Andre Durouchez Amiens
80015 Cedex 02 France

14. Morrells Electroplating                               $95,403
432 E. Euclid AV
Compton, CA 90222

15. Park & Eleazer Construction                            $92,694
2363 Gulf to Bay
Blvd #200
Clearwater, FL 33765

16. Park Aerospace BLDG Z                                 $157,178
486 North Oliver Road
Newton, KS 67114

17. Plascore                                               $75,991
615 N. Fairwview Street
Zeeland, MI 49464

18. Sika Corporation                                       $33,724
201 Polito Ave
Rutherford, NJ
07070-1000

19. Solvay Composites                                      $85,373
645 N. Cypress ST.
Orange, CA 92867

20. Transgroup                                            $147,254
P.O Box 69207
Seattle, WA 98168


AE SOLUTIONS: Voluntary Chapter 11 Case Summary
-----------------------------------------------
Debtor: AE Solutions, LLC
        3673 S Bullard Ave. Ste 110
        Goodyear, AZ 85338

Chapter 11 Petition Date: March 25, 2022

Court: United States Bankruptcy Court
       District of Arizona

Case No.: 22-01806

Debtor's Counsel: D. Lamar Hawkins, Esq.
                  GUIDANT LAW, PLC
                  402 E. Southern Ave.
                  Tempe, AZ 85282
                  Tel: 602-888-9229
                  Email: lamar@guidant.law

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by William A. Clifton, manager.

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

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

https://www.pacermonitor.com/view/JLAN4JA/AE_SOLUTIONS_LLC__azbke-22-01806__0001.0.pdf?mcid=tGE4TAMA


AGILE THERAPEUTICS: Closes $4.85 Million Registered Direct Offering
-------------------------------------------------------------------
Agile Therapeutics, Inc. closed its previously announced registered
direct offering with a single healthcare-focused institutional
investor to sell 2,425 shares of Series A convertible preferred
stock and 2,425 shares of Series B convertible preferred stock and
Series A warrants to purchase up to an aggregate of 24,250,000
shares of common stock of the Company and Series B warrants to
purchase up to an aggregate of 24,250,000 shares of common stock.
Each share of Series A and Series B preferred stock has a stated
value of $1,000 per share and a conversion price of $0.20 per
share.  The shares of preferred stock issued in the offering are
convertible into an aggregate of 24,250,000 shares of common stock.
The Series A warrants have an exercise price of $0.26 per share,
will become exercisable six months following the date of issuance,
and will expire five years following the initial exercise date.
The Series B warrants have an exercise price of $0.26 per share,
will become exercisable six months following the date of issuance,
and will expire one and one-half years following the initial
exercise date. Total gross proceeds from the offering, before
deducting the placement agent's fees and other estimated offering
expenses, is $4.85 million.

H.C. Wainwright & Co. acted as the exclusive placement agent for
the offering.

The Company intends to use the net proceeds from this offering for
working capital and general corporate purposes.

The securities were offered pursuant to a registration statement on
Form S-3 (333-249273), which was declared effective by the
Securities and Exchange Commission on Oct. 14, 2020.  The offering
was made only by means of a prospectus supplement and a prospectus
that form a part of the registration statement.  A final prospectus
supplement and accompanying prospectus relating to the securities
offered has been filed with the SEC.  Electronic copies of the
final prospectus supplement and accompanying prospectus may be
obtained on the SEC's website at http://www.sec.govor by
contacting H.C. Wainwright & Co., LLC at 430 Park Avenue, 3rd
Floor, New York, NY 10022, by phone at (646) 975-6996 or e-mail at
placements@hcwco.com.

                     About Agile Therapeutics

Agile Therapeutics, Inc. is a women's healthcare company dedicated
to fulfilling the unmet health needs of today's women.  The
Company's product and product candidates are designed to provide
women with contraceptive options that offer freedom from taking a
daily pill, without committing to a longer-acting method.  Its
initial product, Twirla, (levonorgestrel and ethinyl estradiol), a
transdermal system, is a non-daily prescription contraceptive.

Agile reported a net loss of $51.85 million for the year ended Dec.
31, 2020, compared to a net loss of $18.61 million for the year
ended Dec. 31, 2019.  As of Sept. 30, 2021, the Company had $36.68
million in total assets, $26 million in total liabilities, and
$10.68 million in total stockholders' equity.

Iselin, New Jersey-based Ernst & Young LLP issued a "going concern"
qualification in its report dated March 1, 2021, on the
consolidated financial statements for the year ended Dec. 31, 2020,
citing that the Company has generated losses since inception, used
substantial cash in operations, anticipates it will continue to
incur net losses for the foreseeable future and requires additional
capital to fund its operating needs beyond 2021.


ALAMO BORDEN: United States Trustee Opposes Disclosure Statement
----------------------------------------------------------------
William T. Neary, the United States Trustee for Region 6, objects
to the Disclosure Statement in Support of Plan of Reorganization of
Alamo Borden County 1, LLC.

The United States Trustee asserts that the Court should decline to
approve the Disclosure Statement for the following reasons:

     * The Disclosure Statement and the Plan contain impermissible
releases and exculpate third parties in contravention of Bank of
N.Y. Trust Co. v. Off'l Unsecured Creditors' Comm. (In re Pacific
Lumber Co.), 584 F.3d 229, 252 (5th Cir. 2009).

      * Additionally, these releases for the debtor and third
parties are "opt-out" releases, which are nonconsensual for those
parties in Class 6 who are not solicited or who otherwise do not
vote on the Plan or return their opt-out ballot because there is no
meeting of the minds with regard to the releases.

     * Although the third-party releases in the Disclosure
Statement and Plan purport to be "optout" releases, neither the
Ballot nor the Non-Voting Status Notice in Motion to Approve the
Disclosure Statement provide clear and conspicuous language of the
releases and exculpations, and either a check box for opting in or
out of the releases, or otherwise provide a mechanism for
indicating a party's consent to these releases.

     * The Disclosure Statement and Plan fails to satisfy the
solvent-debtor exception in that the Class 6 general unsecured
creditors are unimpaired, but the plan fails to provide for
interest on these claims and does not allow these creditors to vote
on the plan.

A full-text copy of the United States Trustee's objection dated
March 21, 2022, is available at https://bit.ly/3wAuEaf from
PacerMonitor.com at no charge.

                About Alamo Borden County 1 LLC

Alamo Borden County 1, LLC is part of the oil and gas extraction
industry.  The company is based in Arlington, Texas.

Alamo Borden County 1 filed its voluntary petition for Chapter 11
protection (Bankr. N.D. Tex. Case No. 21-42440) on Oct. 15, 2021,
listing as much as $10 million in both assets and liabilities.
Judge Mark X. Mullin oversees the case.  Joshua N. Eppich, Esq., at
Bonds Ellis Eppich Schafer Jones, LLP, is the Debtor's legal
counsel.


ALLIANCE FOUNDATION: Case Summary & 20 Top Unsecured Creditors
--------------------------------------------------------------
Debtor: Alliance Foundation of Florida, Inc.
        595 North Williamson Road
        Daytona Beach, FL 32114

Business Description: Alliance Foundation of Florida operates a
                      skilled nursing facility.

Chapter 11 Petition Date: March 26, 2022

Court: United States Bankruptcy Court
       Middle District of Florida

Case No.: 22-01090

Debtor's Counsel: Jeffrey S. Ainsworth, Esq.
                  BRANSONLAW, PLLC
                  1501 E. Concord Street
                  Orlando, FL 32803
                  Tel: 407-894-6834
                  Email: jeff@bransonlaw.com

Estimated Assets: $0 to $50,000

Estimated Liabilities: $1 million to $10 million

The petition was signed by Jim S. Purdum, secretary.

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/JRYFTUY/Alliance_Foundation_of_Florida__flmbke-22-01090__0001.0.pdf?mcid=tGE4TAMA


ALLIANT TECHNOLOGIES: Unsecureds Recovery "TBD" in Liquidating Plan
-------------------------------------------------------------------
Alliant Technologies, L.L.C., and its Affiliated Debtors filed with
the U.S. Bankruptcy Court for the District of New Jersey a Combined
Plan of Liquidation and Disclosure Statement dated March 21, 2022.

Alliant Technologies was a premier provider of comprehensive,
turnkey, subscription-based networking and communications services
for companies around the world. Founded in 1998 as Alliant
Technologies and headquartered in Morristown, N.J., Alliant
Technologies had a legacy of solving challenging problems in
complex IT environments.

On January 21, 2022, the Court entered the Order (A) Approving
Bidding and Sale Procedures; (B) Approving Form and Manner of
Notices; (C) Approving Form of Asset Purchase Agreement, Including
Expense Reimbursement; (D) Scheduling Dates to Conduct Auction and
Hearing to Consider Final Approval of Sale and Related Matters; (E)
Approving Procedures for the Assumption and Assignment of Executory
Contracts and Unexpired Leases, and (F) Granting Related Relief.

On February 24, 2022, the Court entered the Sale Order. The Sale to
Buyer closed as of February 28, 2022.

Pursuant to the sale of substantially all of the Debtors' assets to
Buyer approved by entry of the Sale Order, the Debtors received
cash in an amount of $3,250,000 plus an earn out is payable by
Buyer within two years from closing if certain revenue milestones
are achieved in accordance with the terms of the Stalking Horse
APA.  Of the amounts received, $2,463,630 of the purchase price was
distributed to Valley National Bank in full satisfaction of its
secured claim. The remaining proceeds are held by the Debtors.
Other Remaining Assets include preclosing accounts receivables,
Cash, the Employee Retention Credit and Causes of Action.

Aside from Valley Bank's secured Claim which has been satisfied in
full, there were disputed secured and priority Claims against (i)
Alliant Technologies, L.L.C. in the approximate amount of $472,931,
(ii) Technology Keiretsu, LLC in the approximate amount of $56,095,
(iii) AlliantWare, L.L.C. in the approximate amount of $0.00, and
(iv) and Red Forge LLC in the approximate amount of $13,650.

In addition, approximately $16,671,226 of disputed general
unsecured claims, not including Intercompany Claims, exist against
(i) Alliant Technologies, L.L.C. in the approximate amount of
$2,663,053, (ii) Technology Keiretsu, LLC in the approximate amount
of $13,269,060, (iii) AlliantWare, L.L.C. in the approximate amount
of $680,063, and (iv) and Red Forge LLC in the approximate amount
of $59,050.

During the Chapter 11 cases, the Debtors filed the operating
reports required of a Subchapter V debtor. Per the Sale Order,
certain funds are being held and will be distributed under the
Plan, in accordance with the priority scheme of the Bankruptcy
Code.

Class 1 consists of Other Secured Claims. Shall receive, either (i)
the legal, equitable and contractual rights to which such Allowed
Other Secured Claim entitles the Holder thereof shall be left
unaltered; (ii) the Other Secured Claim shall be left unimpaired in
the manner described in Section 1124(2) of the Bankruptcy Code; or
(iii) the Holder of such Claim shall receive or retain the
collateral securing such Other Secured Claim.

Class 2 consists of Employee Wage Claims (not to exceed statutory
threshold). Payment to be made in Cash in full up to statutory
threshold.

Class 3 consists of General Unsecured Claims. General Unsecured
Claims have "TBD" recovery.

Class 4 consists of Equity Interest Holders. This Class will not
receive a distribution. This Class is impaired.

The Plan is a liquidating plan as all Assets of the Debtors will be
liquidated to pay Allowed Claims against the Debtor. Substantially
all of the Debtors' assets were sold pursuant to the Sale Order.
All proceeds from the Sale and any Remaining Assets will be
transferred to the Liquidating Trust for distribution to holders of
Allowed Claims in accordance with this Plan and the Liquidating
Trust Agreement. All Claims against the Debtors will be channeled
to the Liquidating Trust for administration and payment. The
Debtors expect that the Liquidating Trust will have sufficient cash
to make the payments required under this Plan.

As provided in the Plan and Disclosure Statement, the Debtors do
not believe that any United States Trustee Fees are due and owing,
but to the extent there are, all such United States Trustee Fees
accrued prior to the Effective Date shall be paid in full, on or
before the Effective Date. Any such Fees which accrue
post-Effective Date shall be paid in full on a timely basis by the
Liquidating Trustee or any successor to the Debtors prior to the
Debtors' cases being closed, converted, or dismissed.  

A full-text copy of the Combined Plan and Disclosure Statement
dated March 21, 2022, is available at https://bit.ly/3NnP0Jy from
PacerMonitor.com at no charge.

The Debtor's Counsel:
                    
         Michael P. Pompeo, Esq.
         Marita S. Erbeck, Esq.
         FAEGRE DRINKER BIDDLE & REATH LLP
         600 Campus Drive
         Floorham Park, New Jersey 07932-1047
         Tel: (973) 549-7000
         Fax: (973) 3690-9831

                    About Alliant Technologies

Alliant Technologies LLC (d/b/a TenFour) is a premier provider of
comprehensive, turnkey, subscription-based networking and
communications services for companies around the world.  TenFour
handles the hardware, software, connectivity, and services from
design to deployment to monitoring and problem mitigation,
integrating all of the parts into a seamless, single-source whole.

Alliant Technologies filed a Chapter 11 bankruptcy petition (Bankr.
D.N.J. Case No. 21-19748) on Dec. 21, 2021.  In the petition signed
by CEO Mark P. Cantaluppi, the Debtor disclosed $10 million to $50
million in assets and $10 million to $50 million in liabilities.

The Hon. Sandra R. Klein oversees the case.

James R. Seith of WEINTRAUB & SEITH, APC; and Michael P. Pompeo,
and Marita S. Erbeck of FAEGRE DRINKER BIDDLE & REATH LLP serve as
the Debtor's counsel.


ALPHA HOUSE: Wins Final Cash Collateral Access
----------------------------------------------
Judge Robert A. Mark of the U.S. Bankruptcy Court for the Southern
District of Florida authorized The Alpha House, Inc. and M Group
Hotels, Inc. to use cash collateral on a final basis.

The Debtors are authorized to use cash collateral to pay in the
ordinary course of its business for the purposes contained in the
budget, with a 5% variance.

The entities that assert an interest in the Debtor's cash
collateral are Marianna Holding LLC and First Home Bank.

Pursuant to the order, the Debtors will grant Marianna and FHB a
perfected post-petition security interest and lien against the
Debtors' cash collateral, to the same priority, validity and extent
that the creditors held a properly perfected prepetition security
interest in such assets.

The security interests granted in the Order are deemed perfected
without the necessity for filing or execution of documents which
might otherwise be required under nonbankruptcy law for the
perfection of said security interests.

To the extent that the replacement liens granted fail to provide
adequate protection for the diminution in value to Marianna's or
FHB's collateral, either creditor may file a request for a
super-priority basis pursuant to 11 U.S.C. section 507(b).

A copy of the order and the Debtor's budget for the period from
January to September 2022 is available for free at
https://bit.ly/3ukYKMd from PacerMonitor.com.

The Debtor projects $233,590 in total income and $199,404 in total
expenses.

                    About The Alpha House Inc.

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

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

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

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



AMERICAN HARVEST: Voluntary Chapter 11 Case Summary
---------------------------------------------------
Debtor: American Harvest, Inc.
        13524 Highway 16
        Sidney, MT 59270

Business Description: The Debtor is engaged in the oilseed and
                      grain farming business.

Chapter 11 Petition Date: March 25, 2022

Court: United States Bankruptcy Court
       District of Montana

Case No.: 22-10031

Debtor's Counsel: Steven M. Johnson, Esq.
                  CHURCH HARRIS JOHNSON & WILLIAMS PC
                  PO Box 1645
                  Great Falls, MT 59403-1645
                  Tel: 406-761-3000

Estimated Assets: $1 million to $10 million

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

The petition was signed by Ali Ebrahim, CEO and director.

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

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

https://www.pacermonitor.com/view/WOJOQ4Y/AMERICAN_HARVEST_INC__mtbke-22-10031__0001.0.pdf?mcid=tGE4TAMA


ARAMARK: S&P Alters Outlook to Stable, Assigns 'BB-' ICR
--------------------------------------------------------
S&P Global Ratings revised its outlook on U.S.-based Aramark to
stable from negative and affirmed its 'BB-' issuer credit rating.
At the same time, S&P affirmed its 'BB+' issue-level rating on its
senior secured debt and its 'B+' issue-level rating on its senior
unsecured debt. The recovery ratings are unchanged, including its
'1' recovery rating (90%-100%; rounded estimate: 95%) on the senior
secured debt and its '5' recovery rating (10%-30%; rounded
estimate: 15%) on the senior unsecured debt.

S&P said, "The stable outlook reflects our expectation that the
demand for Aramark's services will continue to rebound while it
successfully mitigates the pressures from rising input costs and
potential labor inefficiencies. We anticipate the company will
generate over $200 million of free operating cash flow (FOCF) in
2022, which we anticipate will lead its S&P Global Ratings-adjusted
leverage to approach 5x by fiscal year 2023.

"The outlook revision reflects our expectation for an improvement
in the company's operating environment through 2022 as
coronavirus-related restrictions ease and social and economic
activity return to normal. The demand for Aramark's services has
largely recovered from the pandemic-related decline over the past
two quarters supported by the reopening of universities, schools,
live sporting events, and recreational facilities. Except for
business and industry (B&I), almost all of the company's sectors
reported revenue of 90% of pre-COVID levels or higher, while its
less-affected sectors, including US facilities and Uniform,
reported revenue exceeding pre-COVID levels. Overall, Aramark's
revenue has recovered to about 85% of pre-COVID levels on a
comparable basis (excluding the effects of its pricing, new
business, and acquisitions) as of Dec. 31, 2021. Our base-case
scenario assumes that it will largely recover the remaining 15%,
primarily related to its B&I clients, over the next two years,
partly through market share gains and increased outsourcing.

"The company continues to focus on building a robust new business
pipeline and has guided to $550 million-$650 million of net new
business in fiscal year 2022. Earlier this year, Aramark won the
largest contract in its history with Merlin Entertainment, which
represents an entirely new vertical, amusement parks, for the
company. Additionally, we believe the company will be able to
maintain its strong customer retention rates of more than 95% over
the forecast period.

"Aramark's profitability has improved and we anticipate its S&P
Global Ratings-adjusted leverage will recover to 5.5x in 2022 and
approach 5.0x in 2023. The company expanded its S&P Global
Ratings-adjusted EBITDA to about $930 million in fiscal year 2021
from $750 million in fiscal year 2020, which materially improved
its leverage (S&P Global Ratings-adjusted leverage of 7.4x as of
Dec. 31, 2021). We forecast Aramark will further reduce its
leverage in 2022 and beyond supported by increased operating
leverage and improving margins that enhance its profitability.
Although not incorporated in our forecast, the company could choose
to use its discretionary cash flow (DCF) to repay debt and further
improve its credit metrics. Aramark continues to target
company-defined net leverage in the 3.0x-3.5x range.

"We expect the company to effectively manage its input-cost
pressures and believe it will return its margins to 2019 levels
over the medium term. We anticipate food and wage-related
inflationary pressures will persist over the near term. And, given
that they represent a signification portion of Aramark's cost
structure, we expect its margins will be negatively affected over
the next 12-18 months. However, we believe that the company has
several levers it could use to offset a portion of these pressures,
including raising its pricing (almost half of its current contracts
have cost pass-through clauses), reengineering its menu, and
implementing operating efficiencies. We also recognize that these
measures may not be entirely sufficient during a period of
sustained high inflation.

"Pandemic-related risks, while diminished, remain. The spread of
new coronavirus variants could derail our expected path to recovery
for Aramark, especially if they prove significantly more lethal,
injurious, contagious, or vaccine-resistant than the original
strain. Our base-case forecast assumes no such events materialize
and that governments do not impose social restrictions similar to
those they implemented at the height of the pandemic. Furthermore,
it's possible that small businesses and certain consumers were
financially impaired by the pandemic, which could potentially
reduce private sector spending.

"The stable outlook on Aramark reflects the material recovery in
the demand for its services over the past two quarters and our
expectation it will build on this momentum to slowly restore its
margins and generate healthy annual FOCF of more than $200 million.
We also expect it will improve its S&P Global Ratings-adjusted
leverage to 5.5x as of Sept. 30, 2022, and about 5.0x by Sept. 30,
2023."

S&P could raise its rating on Aramark over the next year if it
sustains S&P Global Ratings-adjusted leverage of 5x or below. This
could occur if:

-- The company outperforms S&P's expectations, including a
faster-than-anticipated recovery in its highly affected segments,
particularly its white-collar B&I sector; and

-- It materially expands its margins despite the inflationary cost
environment.

S&P could lower its rating on Aramark over the next year if the
demand for its services weakens well below its base-case
assumption, which would leads S&P to revise its forecast to
indicate sustained S&P Global Ratings-adjusted leverage of more
than 6x. This could occur due to:

-- An inability to offset food and wage cost inflation through
pricing pass-throughs, menu reengineering, and operating
efficiencies, or if the company has problems managing its labor
force;

-- Poor economic conditions, including weak growth and high
inflation, which cause consumers to reduce their consumption of
food away from home; and

-- An unexpected resurgence of the pandemic, possibly due to new
variants that lead to the closure of its clients' businesses.

S&P could also lower its rating on Aramark if its
liquidity--currently a credit strength--declines materially.

ESG credit indicators: To E-2, S-2, G-2; From: E-2, S-3, G-2

S&P said, "Social factors are now a neutral consideration in our
credit analysis of Aramark because the company has recovered a
sizeable portion of the business it lost during the height of the
pandemic. We believe that the worst of the pandemic is now behind
us and expect the related health and safety challenges to subside
over the year, notwithstanding potential restrictions arising from
the spread of the BA.2 omicron subvariant. We recognize that
several of the company's other business lines, including health
care, uniforms, K-12 education, and facility management, are much
less influenced by the trajectory of the pandemic."

Environmental, social, and governance (ESG) credit factors for this
change in credit rating/outlook and/or CreditWatch status:

-- Health and safety



AREVALO LC: Seeks Cash Collateral Access
----------------------------------------
Arevalo LC Farm, LLP asks the U.S. Bankruptcy Court for the Eastern
District of Virginia, Alexandria Division, for authority to use
cash collateral.

An immediate and critical need exists for the Debtor to be
permitted access to funds to continue to operate its business.
Without the funds, the Debtor will not be able to pay its direct
operating expenses. As a result, there is a risk the going concern
value of the Debtor's business will decline if it cannot use cash
collateral, in which case the Debtor, its estate, and its
stakeholders will be irreparably harmed.

On the date of the bankruptcy filing, the Debtor owed the Small
Business Administration $157,428 as the result of a loan agreement
dated October 19, 2020. This loan agreement provided that the
borrowed sum would be secured by a lien on substantially all of the
Debtor's assets, including its accounts and receivables.  The SBA
filed certain UCC-1 Financing Statements to perfect its lien.

The Debtor has been using the SBA's cash collateral from the
Petition Date without the SBA's consent or Court authorization. The
Debtor recently entered negotiations with the SBA seeking its
consent to the use of cash collateral. Subsequently, the Debtor and
the SBA entered into a Stipulation on the use of the accounts and
receivables.

The Debtor is authorized to use the SBA Cash Collateral in the
ordinary course of business in accordance with the budget, and all
terms and conditions set-forth therein, and to perform its
obligations thereunder and under the SBA Loan Documents, provided
that SBA is granted adequate protection.

As partial adequate protection for the Debtor's use and consumption
of the Prepetition Collateral and cash collateral from and after
the Petition Date, all pre-petition liens and security interests of
the SBA are reaffirmed to the same extent and priority as such
liens and security interests existed immediately prior to the
Petition Date.  To further secure the SBA Prepetition Debt, the SBA
is granted and conveyed a fully perfected security interest in and
replacement lien upon all of the Debtor's now owned or hereafter
acquired assets. The postpetition lien granted to the SBA will be
shared with other secured creditors as they are identified.

As additional partial adequate protection, the SBA is granted a
super priority claim in the Debtor's chapter 11 case as provided
for in section 507(b) of the Bankruptcy Code with priority over any
and all other administrative expenses in the Debtor's chapter 11
case of any kind payable or allowed pursuant to any provision of
the Bankruptcy Code.

As additional partial adequate protection, the Debtor will make
monthly payments to SBA of $731 on the 15th day of each successive
month starting May 1, 2022, until the occurrence of a Termination
Event.

A copy of the motion is available at https://bit.ly/3ixDmO9 from
PacerMonitor.com.

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

                       About Arevalo LC Farm

Arevalo LC Farm, LLP is a merchant wholesaler of grocery and
related products in Alexandria, Va.

Arevalo LC Farm filed its voluntary petition for relief under
Chapter 11 of the Bankruptcy Code (Bankr. E.D. Va. Case No.
22-10174) on Feb. 17, 2022, listing up to $50,000 in assets and up
to $10 million in liabilities. Luis Ramos, a partner at Arevalo Lc
Farm, signed the petition.

The Law Office of Richard G. Hall serves as the Debtor's legal
counsel.



BARTLEY INDUSTRIES: Amends Unsecureds & AmeriCredit Claims Pay
--------------------------------------------------------------
Bartley Industries, Inc., submitted a Third Amended Plan of
Reorganization for Small Business under Subchapter V dated March
21, 2022.

Bartley Industries is reducing its debt burden by (i) settling with
First United Bank (settlement approved by order of the bankruptcy
court,) which pays the First United Bank claim a compromised
amount, primarily from third party resources. First United Bank has
received the settlement consideration and is obligated to release
all liens against personal property of the estate, resulting in
increased equity to the estate.

The claim filed by First United Bank (approximately $623,000) is to
be withdrawn. (ii) Debtor has settled two state court suits
approved by order of the bankruptcy court, thereby avoiding
considerable litigation expense moving forward, and a release from
certain disputed and unliquidated claim(s) against the estate (iii)
The Debtor's affiliate, Affinity Kith, LLC plans to sell or lease
the real property in no more than 12 months following the Effective
Date of the Plan, so that it can (a) reduce the cost of its
business premises by downsizing or (b) mitigate the mortgage
payment by collecting rent on the existing real property.

Such rent will cover the mortgage payment owed by Affinity Kith,
LLC, which Bartley Industries has paid in the past. Bartley
Industries will perform the confirmed Plan with less debt burden
and continuing reduction of operating expenses, alleviating the
mortgage debt owed by Affinity Kith, LLC, while at the same time
developing other service activities under Bartley Integrity
Management (corrosion protection services for pipeline companies),
mechanical contracting, installing electrical vehicle charging
stations at high traffic locations in partnership with manufacturer
SemaConnect and HVAC work.

Under this amended plan, significant changes resulting from court
approved settlements highlight the benefit and desirability of
confirming the plan, while liquidation analysis under Chapter 7 is
less attractive. Benefits of Confirmation.

     * The net equity value of most personal property increases due
to the release of substantially all liens on personal property,
pursuant to settlements.

     * The sale of the scheduled real property at market value is
no longer at issue because the bankruptcy court has concluded that
the real estate serving as Debtor's headquarters is not protected
by the automatic stay. Debtor no longer has access to significant
equity in the real property nor is mortgage debt a factor. Debtor
has far less debt to reorganize.

Debtor projects an ability to average at least $3,000.00 per month
in payments under a sixty-month plan, or $5,000.00 per month under
a thirty-six-month plan, over the life of the Plan. Debtor is
committing all its disposable income for three years to funding
this Plan.

The Plan Proponent shows that the Debtor will have disposable
income of no less than $180,000.00. This sum is sufficient to pay
administrative costs, tax claims, and any remaining unsecured
claims. Additionally, Debtor projects that about $1,589.00 per
month for 60 months will fund payment of the fully secured debt of
AmeriCredit.

The final Plan payment is expected to be paid on April 28, 2027.

This Plan of Reorganization under chapter 11 of the Bankruptcy Code
proposes to pay creditors of Bartley Industries, Inc. from future
revenues from operations which is the disposable income of the
Debtor.

Class 2 consists of the Secured claims of AmeriCredit Financial
Services, fka GM Financial Services is fully secured with distinct
collateral; its claim(s) will be paid as filed, amortized over five
years at varying contract rates of interest.

Class 3 consists of Non-priority unsecured claims (two in class) of
less than $3,000 each. Allowed claims will be paid in pro-rated
installments at 0% APR interest, commencing after completion of
payment of Class 1 and 2, all tax and administrative claims, and
any other claim entitled to priority, over the life of the Plan.

The source of funds for monthly payments pursuant to the Plan
includes Debtor's future disposable income. Debtor's post
confirmation monthly income and expense projections. Debtor's
projections are based on its traditional core services, and on
additional existing and prospective services including fencing,
corrosion protection services for pipeline companies, electrical
services, mechanical contracting, installing electrical vehicle
charging stations at high traffic locations in partnership with
manufacturer SemaConnect (SEMA) and HVAC work. Bartley Industries
has recently been approved as a Woman-Owned Small Business,
increasing its opportunities for winning bids for jobs.

Debtor will distribute a limited amount of cash on hand upon the
Effective Date of the Plan, estimated to be about $10,000.00 to
$15,000.00.

A full-text copy of the Third Amended Plan dated March 21, 2022, is
available at https://bit.ly/3ix9Kk9 from PacerMonitor.com at no
charge.

Attorney for the Debtor:

     B David Sisson, Esq.
     305 E Comanche St./P O Box 534
     Norman, OK 73070-0534
     Tel: (405) 447-2521
     Fax: (405) 447-2552
     E-mail: sisson@sissonlawoffice.com

                   About Bartley Industries

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

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

Judge Sarah A. Hall oversees the case.   

The Law Offices of B David Sisson serve as the Debtor's counsel.

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

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


BLT RESTAURANT: Seeks Cash Collateral Access, $600,000 DIP Loan
---------------------------------------------------------------
BLT Restaurant Group asks the U.S. Bankruptcy Court for the
Southern District of New York for authority to, among other things,
use cash collateral and obtain post-petition financing.

The Debtor requests authority to enter into a term loan facility in
the original principal amount not to exceed $600,000 with JL
Holdings 2002 LLC in exchange for liens and security interests in
the Debtor's assets as well as superpriority administrative expense
status. The Debtor says $100,000 is needed in the interim order.
The balance will be available upon the Debtor's request, subject to
the entry of the final order.

JL Holdings has agreed that the DIP Facility is subordinate to its
existing loans to the Debtor.

The Debtor requires the DIP Loan in order to meet its payroll needs
and fund operational deficiencies at the restaurant level while
working toward reopening all restaurants at maximum capacity and
emerging from the pandemic.

The Debtor, like all hospitality groups and restaurants, employees
and staff, suffered greatly during the pandemic.  It availed itself
of a Payment Protection Program Loan in the original principal
amount of $3,289,500 on April 28, 2020, to restart and continue
operations and pay employees. While the PPP Loan was used for its
intended purposes, the Debtor was unable to restart and engage its
multiple locations, and interest the restaurant employees to come
back to work at full capacity in the manner necessary to comply
with the forgiveness terms and conditions of the PPP Loan. Indeed,
the Debtor received confirmation that approximately $1,300,000 of
the PPP Loan will not be forgiven by the federal government.

JL Holdings has loaned the Debtor $4,286,000 since March 2020 to
fund ongoing operations.  Because JL Holdings has an existing,
secured note payable with the Debtor in the amount of $7,831,000,
the amount of debt compared with struggling restaurant operations
has become burdensome for the Debtor. The chapter 11 bankruptcy
filing is meant to restructure existing secured debt and address
the unsecured debt, including the PPP Loan, over two years.

Beginning on February 20, 2020, pursuant to the Amended and
Restated Loan Agreement, JL Holdings made available to the Debtor
the principal amount of $5,000,000, which included loans existing
prior to February 2020 and the Debtor granted JL Holdings a
security interest in all of its assets. Pursuant to the Second
Amended and Restate Loan Agreement dated January 20, 2022, JL
Holdings agreed to increase availability under the loan to
$10,000,000.  As of the Petition date, the Debtor and JL Holdings
agree that the balance due under the loan is $7,831,000.

To secure the DIP Obligations, effective immediately upon entry of
the Interim Order, pursuant to Sections 361, 362, 364(c)(3), and
364(d) of the Bankruptcy Code, the Debtor proposes that the DIP
Lender be granted continuing, valid, binding, enforceable,
non-avoidable, and automatically and properly perfected
post-petition (i) second-priority security interests in and liens
on all real and personal property of the Debtor of every kind,
nature, and description whatsoever, whether now owned by or owing
to, or hereafter acquired by or arising in favor of the Debtor, and
whether owned or consigned by or to, or leased from, the Debtor,
and regardless of where located; and (ii) second-priority priming
security interests in and liens on all DIP Collateral, as
collateral security for the prompt and complete payment and
performance when due.

A copy of the motion is available at https://bit.ly/37Z6Qmh from
PacerMonitor.com.

                  Cash Access OK'd Thru April 3

The U.S. Bankruptcy Court for the Southern District of New York has
approved the stipulation filed by BLT Restaurant Group, LLC and JL
Holdings 2002 LLC on the Debtor's interim use of cash collateral
for the limited purpose of funding payroll through April 3, 2022.

The Debtor requires immediate authority to use cash collateral to
continue its business operations without interruption toward the
objective of formulating an effective plan of reorganization.

The amount of cash collateral authorized to be used pending a final
hearing or entry of a final order is $78,000 in payroll and related
expenses and $2,000 attributable to insurance through April 13.
This amount is solely for the payment of weekly payroll, covering
15 employees, and insurance. On a weekly basis, the Debtor pays
$35,688 in payroll, $8,939 on account of attendant taxes, and
$4,787 in benefits for an aggregate weekly distribution of
$49,414.

As adequate protection for use of cash collateral, the Secured
Creditors are granted a replacement perfected security interest
under Section 361(2) of the Bankruptcy Code to the extent the cash
collateral is used by the Debtor, to the extent and validity and
with the same priority in the Debtor's post-petition collateral,
and proceeds thereof, the Lender may have held in the Debtor's
pre-petition collateral. To the extent any other creditor holds or
asserts a lien position in cash collateral, such creditor will
receive a replacement lien to the same extent, priority and
validity as it existed prior to the Petition Date.

To the extent the adequate protection provided proves insufficient
to protect the interest of parties found to have an interest in and
to the cash Collateral, said parties will have a super-priority
administrative expense claim, pursuant to Section 507(b) of the
Bankruptcy Code, senior to any and all claims against the Debtor
under Section 507(a) of the Bankruptcy Code, whether in this
proceeding or in any superseding proceeding, subject to payments
due under 28 U.S.C. section 1930(a)(6).

The replacement liens and security interests granted are
automatically deemed perfected upon entry of the Order without the
necessity of the Lender taking possession, filing financing
statements, mortgages or other documents only to the same extent
priority and validity as existed pre-petition.

A copy of the order is available at https://bit.ly/3IHcBl3 from
PacerMonitor.com.

                    About BLT Restaurant Group

BLT Restaurant Group owns and manages the restaurants BLT Steak
LLC, BLT Steak Waikiki LLC, BLT Prime Lexington LLC, and BLT Steak
DC LLC.  BLT is a limited liability company organized under the
laws of New York.  At present, it has two members, JL Holdings 2002
LLC and Juno Investments LLC. JL Holdings 2002 LLC is a limited
liability company organized under the laws of New York and is also
a  secured creditor of BLT. Juno Investments LLC is a limited
liability company organized under the laws of New York.

BLT sought protection under Chapter 11 of the Bankruptcy Code
(Bankr. S.D.N.Y. Case No. 22-10335) on March 18, 2022. In the
petition signed by CEO James Haber, the Debtor disclosed up to $10
million in both assets and liabilities.

Judge Lisa G. Beckerman oversees the case.

Jennifer C. McEntee, Esq., at Ciardi Ciardi and Astin is the
Debtor's counsel.



BOY SCOUTS: Survivor Details Chapter 11 New Protection Policies
---------------------------------------------------------------
Vince Sullivan, writing for Law360, reports that a member of the
survivor working group that negotiated with the Boy Scouts of
America for new youth protection policies told a Delaware judge
that he supports the debtor's Chapter 11 plan with the measures in
place, and would allow his grandchildren to participate in scouting
despite his own horrific abuse.

During the eighth day of the Boy Scouts' Chapter 11 confirmation
trial, Christopher D. Meidl described years of sexual abuse at the
hands of his childhood Scout master and how his experiences
informed his efforts to secure improved protection policies in
negotiation with the Boy Scouts of America.

                   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.


BRAZIL MINERALS: Terminates Consulting Agreement With Former CFO
----------------------------------------------------------------
Brazil Minerals, Inc. terminated the Consulting Services Agreement
previously entered into with Jason Baybutt, chief operating officer
of Pubco Reporting Solutions, who, prior to the termination of the
Consulting Services Agreement, served as the Company's chief
financial officer, principal accounting officer, and treasurer
since Dec. 29, 2021.

On March 16, 2022, the Company appointed Gustavo Pereira de Aguiar,
age 39, as the Company's chief financial officer, principal
accounting officer, and treasurer.  From 2016 until March 15, 2022,
Mr. Aguiar was the controller of Jaguar Mining, Inc., a Canadian
publicly traded company with two producing gold mines in the state
of Minas Gerais in Brazil and current market capitalization of
approximately $270 million.  From 2013 to 2016, Mr. Aguiar was
controller at Grupo Orguel, an enterprise in the construction
equipment rental sector in Brazil which received funding from
Carlyle, a U.S. private equity group, and from 2010 to 2013, Mr.
Aguiar worked at Mirabella Mineracao, which at the time was
developing its nickel project in the state of Bahia in Brazil.
From 2006 to 2010, Mr. Aguiar was an auditor with Deloitte in
Brazil.  Mr. Aguiar has undergraduate degrees in Business
Administration and in Accounting from Universidade FUMEC in Brazil.
He has an executive MBA and further post-graduate education in
finance from Fundacao Dom Cabral in Brazil.  Mr. Aguiar is fluent
in Portuguese and English and is a licensed accountant in Brazil.

In consideration for his services as an office of the Company, Mr.
Aguiar will: (i) receive cash compensation of $9,500 per month;
(ii) receive a signing bonus of $25,000 with $12,500 payable within
ten days of his start date, and $12,500 three months after the
start date; (iii) have the opportunity, based on certain specific
performance metrics, to earn additional annual compensation of at
most $45,000; (iv) receive 63,763,964 shares of the Company's
common stock, which shares will vest 25% at the end of each yearly
period after the start date and over four such yearly periods.

                       About Brazil Minerals

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

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

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


BROOKLYN IMMUNOTHERAPEUTICS: C. Cherington Lowers Stake to 11.4%
----------------------------------------------------------------
Charles Cherington disclosed in a Schedule 13D/A filed with the
Securities and Exchange Commission that as of March 9, 2022, he
beneficially owns 5,913,365 shares of common stock of Brooklyn
ImmunoTherapeutics, Inc., representing 11.4 percent of the shares
outstanding.  The percentage was calculated based on 52,043,818
shares of Common Stock outstanding as of Nov. 8, 2021, as reported
in the Issuer's Quarterly Report on Form 10-Q, as filed with the
SEC on Nov. 12, 2021.

This Amendment No. 1 reports a decrease in Mr. Cherington's
percentage of beneficial ownership of the outstanding shares of
Common Stock as a result of him selling shares of Common Stock in
June 2021, as well as the result of the Issuer's issuance of shares
of Common Stock since the date of the Original Schedule 13D.
Following the sale of 400,000 shares of Common stock in June 2021
by the Reporting Person and as a result of the issuance of
5,500,000 shares of Common Stock by the Issuer in connection with a
private placement that it completed on March 9, 2022, the Reporting
Person's percentage of beneficial ownership of the outstanding
shares of Common Stock decreased from 15.2% as reported in the
Original 13D to 11.4%.

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

https://www.sec.gov/Archives/edgar/data/748592/000114036122009784/brhc10035309_sc13da.htm

                 About Brooklyn ImmunoTherapeutics

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

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

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


BSPV-PLANO: Wins Cash Collateral Access Thru April 1
----------------------------------------------------
The U.S. Bankruptcy Court for the Eastern District of Texas,
Sherman Division, has authorized BSPV-Plano, LLC to use cash
collateral on an interim basis in accordance with the budget from
the petition date through April 1, 2022.

In addition to the $877,000 that was authorized to be advanced by
Huntington National Bank, in its capacity as trustee for certain
pre-petition bonds and as secured lender to the Debtor, and used by
the Debtor under the terms of the Initial Interim Order, the Bond
Trustee is authorized to fund to the Debtor, and the Debtor is
authorized to use, an additional $822,000 from the Project Fund --
together with the $877,000 authorized under the Initial Interim
Order, the "cash collateral" -- during the Interim Period, solely
in the amounts set forth and for the purposes specified in the
Interim Budget. The Bond Trustee will turn over the additional
$822,000 in cash collateral and otherwise make such amount
available to the Debtor upon the Debtor providing a requisition
request to the Bond Trustee.

As additional adequate protection to the Bond Trustee for the use
of the cash collateral:

      1. prior to expending the additional $822,000 in cash
collateral authorized by the Order, the Debtor will obtain and
spend the $200,000 identified under the Interim Budget in the line
identified as "Interim DIP Loan Draw" for week ending March 25
solely for the purposes and amounts set forth in the Interim
Budget, and is authorized to use such loan proceeds for such
purposes and amounts;

     2. the Debtor will maintain and preserve all existing
insurance coverage to and for the Debtor's Project and the Debtor's
continuing operations, including but not limited to general
liability and premises liability coverage;

     3. the Bond Trustee is granted post-petition replacement liens
against all property of the Debtor, with the same extent and
priority as the Bond Trustee had with respect to property of the
Debtor as of the Petition Date, to secure against any diminution in
the value of the Bond Trustee’s pre-petition collateral caused by
the Debtor's use of cash collateral. Any and all such replacement
liens are deemed automatically perfected without the need for
further action by the Bond Trustee or any other person or entity,
and the Bond Trustee may record or present the Order as evidence
thereof;

     4. in the event of any diminution in the value of Bond
Trustee's collateral caused by the Debtor's use of cash collateral,
the Bond Trustee will be granted a superpriority administrative
claim under section 507(b) of the Bankruptcy Code for any such
diminution in value.

The final hearing on the matter is scheduled for April 1 at 10
a.m.

A copy of the order is available at https://bit.ly/3D3DpKY from
PacerMonitor.com.

                       About BSPV-Plano, LLC

BSPV-Plano, LLC is developing a 31.5-acre, "55+" Independent Senior
Luxury Apartment Community with 318 units of apartment inventory,
that is known and branded as "The Bridgemoor at Plano," and located
at 1109 Park Vista Road in Plano, Texas.

BSPV-Plano, LLC sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. E.D. Tex. Case No. 22-40276) on March 1,
2022. In the petition signed by Richard Shaw, manager, the Debtor
disclosed up to $100 million in both assets and liabilities.

Judge Brenda T. Rhoades oversees the case.

Thomas D. Berghman, Esq., at Munsch Hardt Kopf and Harr, PC, is the
Debtor's counsel.



CALUMET PAINT: Gets Cash Collateral Access Thru May 31
------------------------------------------------------
The U.S. Bankruptcy Court for the Northern District of Illinois,
Eastern Division, has authorized Calumet Paint & Wallpaper, Inc. to
use cash collateral on an interim basis and provide related relief
for the period February 1 through May 31, 2022 in accordance with
the budget.

In return for the Debtor's continued interim use of cash
collateral, Pratt & Lambert United, Inc. and PPG Architectural
Finishes, Inc. are granted the following as adequate protection for
the diminution in value of their purported secured interests:

     1. The Debtor will permit the Secured Creditors to inspect,
upon reasonable notice, within reasonable hours, the Debtor's books
and records;

     2. The Debtor will maintain and pay premiums for insurance to
cover all of its assets from fire, theft and water damage;

     3. The Debtors will, upon reasonable request, make available
to the Secured Creditors evidence of that which constitutes their
collateral or proceeds;

     4. The Debtor will properly maintain its assets in good repair
and properly manage its business;

     5. The Secured Creditors will be granted valid, perfected,
enforceable security interests in and to the Debtor's post-petition
assets, including all proceeds and products which are now or
hereafter become property of this estate to the extent and priority
of their alleged pre-petition liens, if valid, but only to the
extent of any diminution in the value of such assets during the
period from the commencement of the Debtor's Chapter 11 case
through May 31, 2022.

A further hearing on the Motion is scheduled for May 23 at 1:30
p.m.

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

               About Calumet Paint & Wallpaper, Inc.

Calumet Paint & Wallpaper, Inc. is an Illinois corporation
operating from leased premises at 12120 Western Avenue, Blue
Island, Illinois. Calumet Paint has been in business since 1957 and
is currently an authorized Benjamin Moore retailer specializing in
the sale of interior and exterior paints, stains and related
supplies. Calumet Paint sought protection under Chapter 11 of the
U.S. Bankruptcy Code (Bankr. N.D. Ill. Case No. 21-11709 on October
13, 2021. In the petition signed by Mark R. Lavelle, president, the
Debtor disclosed up to $1 million in both assets and liabilities.

Judge Timothy A. Barnes oversees the case.

David K. Wench, Esq., at Burke, Warren, MacKay and Serritella, PC
is the Debtor's counsel.



CAMDEN DIOCESE: Levy Baldante Represents Abuse Survivor Claimants
-----------------------------------------------------------------
In the Chapter 11 cases of The Diocese of Camden, New Jersey, the
law firm of Levy, Baldante, Finney & Rubenstein, P.C. submitted a
verified statement under Rule 2019 of the Federal Rules of
Bankruptcy Procedure, to disclose that it is representing for
Certain Abuse Survivor Claimants.

The names and contact details of the Clients were redacted from
publicly available filings.

Pursuant to individual fee agreements, Levy Baldante was
individually retained by each Claimant listed in Exhibit A to
pursue claims for damages against the Diocese of Camden, New Jersey
as a result of sexual abuse. This includes representing and acting
on behalf of each Claimant in the bankruptcy case. An exemplar copy
of each form of retainer agreement authorizing Levy Baldante to act
on behalf of each Claimant and providing for the payment of Levy
Baldante's fees and costs has been filed with this statement. The
form of retainer agreement pertaining to each Claimant is indicated
on Exhibit A.

Levy Baldante's interest relative to each Claimant is outlined in
each retainer agreement executed by the Claimant and is set forth
in the exemplar retainer agreements.

Each Claimant maintains an individual economic interest against the
Debtor Diocese of Camden, New Jersey that has been disclosed in the
Sexual Abuse Survivor Proof of Claim Forms or will be disclosed in
the future.

Counsel for for Certain Abuse Survivor Claimants can be reached
at:

          LEVY, BALDANTE, FINNEY & RUBENSTEIN, P.C.
          John W. Baldante, Esq.
          Walnut Street, Suite 1300
          Philadelphia, PA 19103
          Telephone: 215-735-1616
          Facsimile: 215-545-2642
          E-mail: baldante@levybaldante.com

A copy of the Rule 2019 filing, downloaded from PacerMonitor.com,
is available at https://bit.ly/3JI6RsF

                    About The Diocese of Camden

The Diocese of Camden, New Jersey is a non-profit religious
corporation organized pursuant to Title 16 of the Revised Statutes
of New Jersey. It is the secular legal embodiment of the Roman
Catholic Diocese of Camden, a juridic person recognized under Canon
Law.

The Diocese of Camden sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D.N.J. Case No. 20-21257) on Oct. 1, 2020.
Reverend Robert E. Hughes, vicar general and vice president, signed
the petition. In the petition, the Debtor disclosed total assets of
$53,575,365 and liabilities of $25,727,209.

Judge Jerrold N. Poslusny Jr. oversees the case.

The Debtor tapped McManimon, Scotland & Baumann, LLC, as its
bankruptcy counsel, Eisneramper, LLP, as financial advisor, Cooper
Levenson P.A. and Duane Morris LLP as special counsel.  Prime Clerk
LLC is the Debtor's claims and noticing agent and administrative
advisor.

The U.S. Trustee for Regions 3 and 9 appointed an official
committee of unsecured trade creditors in the Debtor's Chapter 11
case.  The committee is represented by Porzio, Bromberg & Newman,
P.C.


CASSWAY CONTRACTING: Hearing Today on Continued Cash Use
--------------------------------------------------------
The U.S. Bankruptcy Court for the Southern District of New York has
authorized Cassway Contracting Corp. to use cash collateral in
which TD Bank, N.A. may have asserted a perfected security
interest.

The Debtor is permitted to use cash collateral pending a hearing on
further interim or a final Order authorizing the Debtor's use of
cash collateral, scheduled for March 28, 2022 at 2 p.m., but only
in the ordinary course of business in accordance with the budget
submitted prior to the Hearing on the Motion, as such budget may be
amended with the prior approval of TD Bank or the Court.

The Debtor believes, subject to confirmation, that on or about
February 1, 2016, the Debtor and TD Bank, N.A entered into a Loan
and Security Agreement and a revolving term note, each as amended
by Modification Agreements dated September 9, 2019.  The Note was
further amended by an Amended and Restated Revolving Term Note
increasing the maximum principal amount from $1,000,000 to
$1,750,000, each with a term expiring on September 1, 2021.

The Debtor believes, subject to confirmation, the Loan Documents
provided that in order to secure the indebtedness to TD Bank, the
Bank would be granted a blanket lien on the Debtor's assets.

TD Bank was perfected by virtue of the filing of a UCC-1 financing
statement on statement on June 2, 2009, followed by Continuations
filed on January 10, 2014, and April 8, 2019.

As of the Petition Date, the Debtor was indebted to TD Bank in the
approximate amount of $1,450,000, and TD Bank set off approximately
$87,000 of the Debtor's principal's funds held in TD Bank thereby
reducing the Debtor's outstanding liability to TD Bank.

In addition to the existing rights and interests of TD Bank in the
collateral and for the purpose of adequately protecting such
interests from Collateral Diminution, TD Bank is granted a rollover
and replacement lien and security interest in the Debtor's pre- and
postpetition assets, to the extent that TD Bank's prior liens were
valid, perfected and enforceable as of the Petition Date, and in
the amount of such Collateral Diminution, in the continuing order
of priority of its pre-petition liens without determination as to
the nature, extent and validity of such pre-petition liens and
claims and, subject to: (i) United States Trustee fees pursuant to
28 U.S.C. Section 1930 and 31 U.S.C. Section 3717 and any clerk's
filing fees; and (ii) the fees and commissions of a hypothetical
Chapter 7 trustee in an amount not to exceed $10,000. In addition,
the Replacement Lien granted will not attach to estate causes of
action under Sections 542 through 553 of the Code and the proceeds
thereof.

A copy of the order is available at https://bit.ly/3iEIC2w from
PacerMonitor.com.

                  About Cassway Contracting Corp.

Cassway Contracting Corp. is a drywall contractor to commercial and
residential buildings in the New York and New Jersey metro areas.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. S.D. N.Y. Case No. 22-22107) on March 5,
2022. In the petition signed by James Cassidy, president, the
Debtor disclosed up to $10 million in both assets and liabilities.

Dawn Kirby, Esq., at Kirby Aisner & Curley LLP, is the Debtor's
counsel.



CEREMONY SALON: Files Emergency Bid to Use Cash Collateral
----------------------------------------------------------
Ceremony Salon, LLC asks the U.S. Bankruptcy Court for the Middle
District of North Carolina, Durham Division, for authority to use
cash collateral for 30 days in accordance with the budget, with a
10% variance.

The bankruptcy estate has an interest in revenues from the
operation of the salon. This revenue may constitute cash collateral
of certain creditors that have filed UCC Financing Statements with
the NC Secretary of State's office within the meaning of section
363 of the Bankruptcy Code.

The creditors are Capytal.com, CFG Merchant Solutions, Chrome
Capital Advance, LLC, CloudFund, LLC, Complete Funding Group, Delta
Bridge Funding, Expansion Group, Fox Capital Group, Global Funding
Experts, Green Grass Capital, and the Small Business
Administration.

The Debtor proposes adequate protection to the Secured Creditors in
the form of replacement liens in after-acquired revenue to the same
extent as they had prior to the bankruptcy.

Contemporaneous with the Motion, the Debtor has filed a Motion For
Expedited Hearing, requesting a hearing on March 29, 2022, at 1:30
p.m.

A copy of the motion and the Debtor's budget for the period from
March 25 to April 24, 2022 is available at https://bit.ly/3ivU7Jz
from PacerMonitor.com.

The Debtor projects $80,000 in revenue and $89,354 in total
expenses.

                  About Ceremony Salon, LLC

Ceremony Salon, LLC sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. E.D.N.C. Case No. 22-00492) on March 8,
2022. The case was transferred to the Middle District of North
Carolina (Bankr. M.D.N.C. Case No. 22-00492) on March 21, 2022.

In the petition signed by Rachel Lynn Radford, member-manager, the
Debtor disclosed up to $50,000 in assets and up to $500,000 in
liabilities.

Travis Sasser, Esq., at Sasser Law Firm is the Debtor's counsel.



CLASSIC CATERING: Files Amendment to Disclosure Statement
---------------------------------------------------------
Classic Catering Inc. submitted a First Disclosure Statement, as
Amended, describing Plan of Reorganization dated March 22, 2022.

The Debtor has filed its Plan of Reorganization to provide an
orderly repayment of its debts.

LBC1 Trust, the holder of the mortgage upon the Debtor's restaurant
building, filed Proof of Claim #4-1 in the bankruptcy case of
Cathryn Mashburn. Said Proof of Claim listed the mortgage debt as
$206,639.78. Said Proof of Claim indicates that the monthly
payments under the last modification were $2,103.27; however, the
payments under the modification had ballooned and the entire
indebtedness was due. Said Proof of Claim did not set out the
interest rate and the undersigned was unable to determine the
interest rate charged on this debt from the documents attached to
said Proof of Claim.

Mrs. Mashburn, one of the owners of the Debtor, also had to file
Chapter 11 bankruptcy due to LBC1 Trust efforts to foreclose upon
the Debtor's restaurant building. During the bankruptcy case of
Mrs. Mashburn, she and LBC1 Trust had agreed to monthly adequate
protection payments of $2,103.27.

A Plan of Reorganization in Mrs. Mashburn's bankruptcy case is due
to be filed by June 20, 2022. It appears that the Debtor's
restaurant business has improved and therefore both the Debtor's
Plan and the Plan to be filed in Cathryn Mashburn's case appear to
be feasible and confirmable.

The Debtor sought relief under Chapter 11 to restructure debt
repayment so as to accomplish the purpose of relieving the Debtor
from a problem with meeting payments to creditors due to issues
related to family issues arising from over expansion, illness in
the owners' family and bad business decisions which were aggravated
by COVID.

The Amended Disclosure Statement does not alter the proposed
treatment for unsecured creditors and the equity holder:

     * The Debtor estimates that the unsecured claims total
$2,739.42. Each allowed unsecured claim will be issued an unsecured
note. Each allowed claim shall be paid in full with 3.0% per annum
interest by issuance of a note in the amount of the allowed claim
providing for monthly payments in an amount equal to its pro rata
share of 24 monthly installments totaling $117.74. The first
monthly installment payment shall be due 30 days after the
effective date of the Plan.

     * The equity security holders, Robert David Mashburn and
Cathryn Lanell Mashburn, are the one hundred percent owners of the
Debtor. They shall retain all their equity interests in the Debtor.
They shall receive nothing for their equity interest unless all
creditors are paid or otherwise satisfied in full as provided by
the Debtor's Plan of Reorganization.

A full-text copy of the First Disclosure Statement, as amended,
dated March 22, 2022, is available at https://bit.ly/36RbFgQ from
PacerMonitor.com at no charge.

Attorney for Debtor:

     Harry P. Long
     Post Office Box 1468
     Anniston, Alabama 36202
     Tel: (256)237-3266
     E-mail: hlonglegal8@gmail.com

                    About Classic Catering

Classic Catering, Inc., sought protection under Chapter 11 of the
U.S. Bankruptcy Code (Bankr. N.D. Ala. Case No. 21-40569-11) on
June 9, 2021.  In the petition signed by Cathryn L. Mashburn,
secretary, the Debtor disclosed up to $100,000 in assets and up to
$500,000 in liabilities.

Judge James J. Robinson oversees the case.

Harry P. Long, Esq., at the Law Offices of Harry P. Long, LLC, is
the Debtor's counsel.


CLEANSPARK INC: Stockholders Elect Five Directors
-------------------------------------------------
CleanSpark, Inc. held its Annual Meeting of stockholders at which
the stockholders:

   (1) elected Zachary Bradford, Matthew Schultz, Larry McNeill,
Dr. Thomas Wood, and Roger Beynon as directors to hold office until
the next annual meeting of stockholders of the Company or until
their successors are duly elected and qualified, subject to prior
death, resignation, or removal; and

   (2) ratified the appointment of MaloneBailey, LLP as the
Company's independent registered public accounting firm for the
fiscal year ending Sept. 30, 2022.

                         About CleanSpark

Headquartered in Bountiful, Utah, CleanSpark, Inc. --
www.cleanspark.com -- in the business of providing advanced
software and controls technology solutions to solve modern energy
challenges.  The Company has a suite of software solutions that
provide end-to-end microgrid energy modeling, energy market
communications and energy management solutions.  Its offerings
consist of intelligent energy monitoring and controls, intelligent
microgrid design software, middleware communications protocols for
the energy industry, energy system engineering and software
consulting services.

CleanSpark reported a net loss of $21.81 million for the year ended
Sept. 30, 2021, a net loss of $23.35 million for the year ended
Sept. 30, 2020, and a net loss of $26.12 million for the year ended
Sept. 30, 2019.  As of Dec. 31, 2021, the Company had $418.14
million in total assets, $24.07 million in total liabilities, and
$394.08 million in total stockholders' equity.


COLLECTIVE COWORKING: Case Summary & 20 Top Unsecured Creditors
---------------------------------------------------------------
Debtor: Collective Coworking Holdings Corp.
          d/b/a CTRL Collective
        45 S. Arroyo Pkwy
        Pasadena, CA 91105

Business Description: The Debtor is  primarily engaged in renting
                      and leasing office spaces.

Chapter 11 Petition Date: March 25, 2022

Court: United States Bankruptcy Court
       Central District of California

Case No.: 22-11664

Judge: Hon. Deborah J. Saltzman

Debtor's Counsel: Matthew A. Lesnick, Esq.
                  Lauren N. Gans, Esq.
                  LESNICK, PRINCE & PAPPAS LLP
                  315 W. Ninth St., Suite 705
                  Los Angeles, CA 90015
                  Tel: (213) 493-6496
                  Fax: (213) 493-6596
                  E-mail: matt@lesnickprince.com
                          lgans@lesnickprince.com

Total Assets as of Feb. 28, 2022: $44,330,088

Total Liabilities as of Feb. 28, 2022: $51,559,213

The petition was signed by Charles "Duke" Runnels, 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/NHJCIEA/Collective_Coworking_Holdings__cacbke-22-11664__0001.0.pdf?mcid=tGE4TAMA


CRYSTAL PACKAGING: Case Summary & 20 Largest Unsecured Creditors
----------------------------------------------------------------
Debtor: Crystal Packaging, Inc.
        9155 Boston Street
        Henderson, CO 80640

Business Description: Crystal Packaging is a specialty chemical
                      and petroleum contract packager and private
                      label manufacturer in the Rocky Mountain
                      Region.

Chapter 11 Petition Date: March 26, 2022

Court: United States Bankruptcy Court
       District of Colorado

Case No.: 22-10990

Judge: Hon. Elizabeth E. Brown

Debtor's Counsel: David V. Wadsworth, Esq.
                  WADSWORTH GARBER WARNER CONRARDY, P.C.
                  2580 West Main Street
                  Suite 200
                  Littleton, CO 80120
                  Tel: 303-296-1999
                  E-mail: dwadsworth@wgwc-law.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by C. Scott Vincent 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/G7UG4II/Crystal_Packaging_Inc__cobke-22-10990__0001.0.pdf?mcid=tGE4TAMA


DARIAN L HAMPTON: Taps The Lane Law Firm as Bankruptcy Counsel
--------------------------------------------------------------
Darian L. Hampton DDS, PA seeks approval from the U.S. Bankruptcy
Court for the Northern District of Texas to hire The Lane Law Firm,
PLLC to serve as legal counsel in its Chapter 11 case.

The firm's services include:

     (a) assisting the Debtor in the administration of its case;

     (b) assisting the Debtor in analyzing its assets and
liabilities, investigating the extent and validity of lien and
claims, and participating in and reviewing any proposed asset sales
or dispositions;

     (c) attending meetings and negotiating with representatives of
secured creditors;

     (d) assisting the Debtor in the preparation, analysis, and
negotiation of any plan of reorganization and disclosure
statement;

     (e) taking all necessary action to protect and preserve the
interests of the Debtor;

     (f) appearing before the bankruptcy court, the appellate
courts and other courts in which matters may be heard, and
protecting the interests of the Debtor before said courts and the
Office of the U.S. Trustee; and

     (g) performing all other necessary legal services for the
Debtor.

The firm's hourly rates are as follows:

     Robert C. Lane, Esq.     $525 per hour
     Supervising attorneys    $475 per hour
     Associate attorneys      $350 - $400 per hour
     Paraprofessionals        $125 - $175 per hour

The Debtor paid the firm $31,738 as a retainer fee.

Robert Lane, 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:

     Robert C. Lane, Esq.
     The Lane Law Firm PLLC
     6200 Savoy, Suite 1150
     Houston, TX 77036
     Tel.: (713) 595-8200
     Fax: (713) 595-8201
     Email: notifications@lanelaw.com

                      About Darian L. Hampton

Darian L. Hampton DDS, PA filed a petition under Chapter 11,
Subchapter V of the Bankruptcy Code (Bankr. N.D. Texas Case No.
22-30469) on March 16, 2022, listing $241,406 in assets and
$2,004,490 in liabilities. Katharine B. Clark serves as Subchapter
V trustee.

Judge Harlin Dewayne Hale oversees the case.

The Debtor tapped The Lane Law Firm PLLC as legal counsel.


DCIJ BEE: Case Summary & 15 Unsecured Creditors
-----------------------------------------------
Debtor: DCIJ Bee Hive, LLC
        5075 Stonewood Dr.
        Eau Claire, WI 54703

Business Description: DCIJ Bee Hive, LLC is part of the health
                      care industry.

Chapter 11 Petition Date: March 25, 2022

Court: United States Bankruptcy Court
       Western District of Wisconsin

Case No.: 22-10427

Debtor's Counsel: Evan M. Swenson, Esq.
                  SWENSON LAW GROUP, LLC
                  118 E. Grand Avenue
                  Eau Claire, WI 54701
                  Tel: 715-835-7779
                  Fax: 715-835-2573
                  E-mail: evan@swensonlawgroup.com

Estimated Assets: $0 to $50,000

Estimated Liabilities: $1 million to $10 million

The petition was signed by Daniel Peko, managing member.

A full-text copy of the petition containing, among other items, a
list of the Debtor's 15 unsecured creditors is available for free
at PacerMonitor.com at:

https://www.pacermonitor.com/view/7DNQ6LQ/DCIJ_Bee_Hive_LLC__wiwbke-22-10427__0001.0.pdf?mcid=tGE4TAMA


DEACON BRODY MGT: Jekyll & Hyde Files for Chapter 11 Bankruptcy
---------------------------------------------------------------
Steven Church of Bloomberg News reports that Jekyll & Hyde Club has
filed for bankruptcy protection with $1.5 million owed in rent.

The kitschy eatery located in Greenwich Village owes creditors less
than $7.5 million, including $1.5 million in back rent, according
to papers filed in bankruptcy court in Manhattan.

Actors put on shows during dinner and each floor of the restaurant
focuses on a different aspect of a fictional, 1930s British
explorers club, from science fiction to the Gothic horror of its
namesake characters, Dr. Jekyll and Mr. Hyde.

Club owner Deacon Brody Management Inc. will use Chapter 11 rules
designed for small businesses to quickly rearrange debt without the
usual expenses associated with bigger corporate reorganization
cases, according to court papers.

Deacon Brody filed under the so-called Subchapter V section of the
U.S. bankruptcy code, which makes it easier for owners to keep
their interest even if they can't fully repay creditors.

                  About Deacon Brody Management

Deacon Brody Management, Inc., runs the Jekyll & Hyde, a New York
restaurant popular with tourists for its horror-themed food and
shows.

Deacon Brody Management sought voluntary Chapter 11 bankruptcy
protection, under Subchapter V (Bankr. S.D.N.Y. Case No. 22-10357)
on March 23, 2022.  In the petition filed by Donald Finley, owner &
president, Deacon Brody estimated assets between $100,000 and
$500,000 and liabilities between $1 million and $10 million.  The
case is assigned to Honorable Judge Lisa G. Beckerman.  Roy J.
Lester, Esq., of LESTER KORINMAN KAMRAN & MASINI, P.C., is the
Debtor's counsel.


DEVON MOUNTAIN: Voluntary Chapter 11 Case Summary
-------------------------------------------------
Debtor: Devon Mountain, LLC
        9030 Hess
        Hayden, ID 83835

Chapter 11 Petition Date: March 25, 2022

Court: United States Bankruptcy Court
       District of Idaho

Case No.: 22-20064

Debtor's Counsel: Kevin Holt, Esq.
                  HOLT LAW OFFICE, PLLC
                  233 W. Harrison Ave.
                  Hayden, ID 83835
                  Tel: 208-664-5011
                  E-mail: kholt@holtlawoffice.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Ronald J. Ayers as manager.

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

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

https://www.pacermonitor.com/view/E6GZWKA/Devon_Mountain_LLC__idbke-22-20064__0001.0.pdf?mcid=tGE4TAMA


DIOCESE OF CAMDEN: Laffey Bucci Represents Sexual Abuse Claimants
-----------------------------------------------------------------
In the Chapter 11 cases of The Diocese of Camden, New Jersey, the
law firm of Laffey, Bucci & Kent, LLP submitted a verified
statement under Rule 2019 of the Federal Rules of Bankruptcy
Procedure, to disclose that it is representing sexual abuse
claimants.

Each of the clients has retained Laffey, Bucci & Kent, LLP to
represent him or her as litigation counsel to pursue claims for
injuries and damages for sexual abuse against the Debtors and other
third-party defendants. This includes representing and acting on
behalf of each Claimant in the above-captioned Bankruptcy.

The names and contact details of the Clients were redacted from
publicly available filings.

Each Claimant maintains an individual economic interest against the
Debtor Diocese of Camden, New Jersey that has been disclosed in the
Sexual Abuse Survivor Proof of Claim Forms.

A true and correct copy of exemplar engagement agreements between
LBK and the LBK Clients are attached hereto as Exhibit 2. This
agreement complies with NJ Rule 1:21-7(c). LBK's interest relative
to each Claimant is outlined in the retainer agreement executed by
the Claimant and is set forth in the exemplar retainer agreements.

PGMBM, LLC and the law firm of Laffey, Bucci, & Kent entered into a
joint prosecution agreement with respect to the representation of
the Claimants listed below with PGMBM, LLC listed as affiliate
counsel in Exhibit A. This JPA provides that the two firms will
both equally represent the Claimants listed below and will equally
share both fees and costs with respect to this representation. The
JPA did not alter the fee agreement that Claimants entered into
that was likewise in compliance with NJ Rule 1:21-7(c). The
identified Claimants approved the JPA.

Counsel for Claimants can be reached at:

          LAFFEY BUCCI & KENT, LLP
          Brian D. Kent, Esq.
          M. Stewart Ryan, Esq.
          371 Hoes Lane, #200
          Piscataway, NJ 08854
          Tel: (215) 399 9255
          Email: bkent@lbk-law.com
                 sryan@lbk-law.com

A copy of the Rule 2019 filing, downloaded from PacerMonitor.com,
is available at https://bit.ly/3qBU4QM

                    About The Diocese of Camden

The Diocese of Camden, New Jersey is a non-profit religious
corporation organized pursuant to Title 16 of the Revised Statutes
of New Jersey. It is the secular legal embodiment of the Roman
Catholic Diocese of Camden, a juridic person recognized under Canon
Law.

The Diocese of Camden sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D.N.J. Case No. 20-21257) on Oct. 1, 2020.
Reverend Robert E. Hughes, vicar general and vice president, signed
the petition. In the petition, the Debtor disclosed total assets of
$53,575,365 and liabilities of $25,727,209.

Judge Jerrold N. Poslusny Jr. oversees the case.

The Debtor tapped McManimon, Scotland & Baumann, LLC, as its
bankruptcy counsel, Eisneramper, LLP, as financial advisor, Cooper
Levenson P.A. and Duane Morris LLP as special counsel.  Prime Clerk
LLC is the Debtor's claims and noticing agent and administrative
advisor.

The U.S. Trustee for Regions 3 and 9 appointed an official
committee of unsecured trade creditors in the Debtor's Chapter 11
case.  The committee is represented by Porzio, Bromberg & Newman,
P.C.


DIOCESE OF CAMDEN: PGMBM Represents Sexual Abuse Claimants
----------------------------------------------------------
Pursuant to Rule 2019 of the Federal Rules of Bankruptcy Procedure,
the law firm of PGMBM, LLC (formerly Pogust Millrood, LLC)
submitted a verified statement to disclose that it is representing
the sexual abuse claimants in the Chapter 11 cases of The Diocese
of Camden, New Jersey.

Each of the clients set forth on Exhibit 1 hereto has retained
PGMBM, LLC to represent him or her as litigation counsel to pursue
claims for injuries and damages resulting against the Diocese of
Camden, New Jersey, and other third-party defendants, as a result
of sexual abuse. This includes representing and acting on behalf of
each Claimant in the above-captioned bankruptcy.

Exhibit 1 sets forth the claimants represented by PGMBM, LLC
Clients as of March 22, 2022, together with the nature and amount
of the disclosable economic interests held by each of them in
relation to the Debtor and the other information required to be
disclosed by Bankruptcy Rule 2019. Due to confidentiality, each
Claimant listed in Exhibit 1 has been identified by their Sexual
Abuse Proof of Claim Form number assigned by the Clerk of Court.
The names and addresses of the confidential Claimants are available
to permitted parties who have executed a confidentiality agreement
and have access to the Sexual Abuse Claim Forms.

Each Claimant maintains an individual economic interest against the
Debtor Diocese of Camden, New Jersey that has been disclosed in the
Sexual Abuse Survivor Proof of Claim Forms.

Counsel for Claimants can be reached at:

          Gabriel C. Magee, Esq.
          PGMBM, LLC
          161 Washington St., Suite 250
          Conshohocken, Pa 19428
          Tel: (610) 941-4204
          E-mail: gmagee@pgmbm.us

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

                    About The Diocese of Camden

The Diocese of Camden, New Jersey is a non-profit religious
corporation organized pursuant to Title 16 of the Revised Statutes
of New Jersey. It is the secular legal embodiment of the Roman
Catholic Diocese of Camden, a juridic person recognized under Canon
Law.

The Diocese of Camden sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D.N.J. Case No. 20-21257) on Oct. 1, 2020.
Reverend Robert E. Hughes, vicar general and vice president, signed
the petition.  In the petition, the Debtor disclosed total assets
of $53,575,365 and liabilities of $25,727,209.

Judge Jerrold N. Poslusny Jr. oversees the case.

The Debtor tapped McManimon, Scotland & Baumann, LLC, as its
bankruptcy counsel, Eisneramper, LLP, as financial advisor, Cooper
Levenson P.A. and Duane Morris LLP as special counsel. Prime Clerk
LLC is the Debtor's claims and noticing agent and administrative
advisor.

The U.S. Trustee for Regions 3 and 9 appointed an official
committee of unsecured trade creditors in the Debtor's Chapter 11
case.  The committee is represented by Porzio, Bromberg & Newman,
P.C.


EVERGREEN I ASSOCIATES: Reaches Settlement with Secured Lender
--------------------------------------------------------------
Evergreen I Associates, LLC, et al., submitted a First Amended
Disclosure Statement for the First Amended Joint Plan of
Reorganization dated March 22, 2022.

As of the filing of the Disclosure Statement, approximately
$251,627.56 in General Unsecured Claims have been asserted against
Evergreen I and approximately $1,103.13 have been asserted against
Evergreen Plaza. Related Party Claims asserted against Evergreen
Plaza total approximately $1,658,110.92, which claims are
unsecured.

The Debtors filed the Chapter 11 Cases in an effort to obtain a
breathing spell needed to obtain replacement financing, refinance
and repay the Secured Lender, and make progress towards their
ultimate goal developing the entire Property. Toward that end, and
after extensive motion practice regarding a number of contested
issues in these Chapter 11 cases, the Debtors, the Debtors'
principal Mr. Aynilian, and the Secured Lender reached a global
settlement after attending mediation in January 2022 (the "Secured
Lender Settlement"), which was approved by this Court by order
dated February 18, 2022.

Among other things, the Secured Lender Settlement resulted in a
global resolution regarding: (i) the fixing of the Secured Lender's
claim in the amount of $9,500,000 (the "Secured Lender's Claim");
(ii) Mr. Aynilian's making of payments toward, among other things,
postpetition real estate taxes owed on the Property; and (iii) sale
procedures for a potential sale of the Property to the Secured
Lender or a third party bidder in the event the Debtors are unable
to make the Satisfaction Payment to the Secured Lender by May 16,
2022.

In particular, although the Secured Lender Settlement provides for
a potential sale of the Property, the Secured Lender Settlement
provides the Debtors the opportunity, on or before May 16, 2022
(the "Satisfaction Payment Deadline"), to satisfy the Secured
Lender's Claim in its entirety by making an irrevocable payment in
cash to the Secured Lender of $9,000,000 (the "Satisfaction
Payment").

On February 11, 2022, the Debtors filed a Motion to Approve the
Secured Lender Settlement ("Settlement Motion"). On February 18,
2022, the Court entered an order granting the Settlement Motion.

The Debtors recently executed a letter of intent (the "Letter of
Intent") with Evergreen Dollar Plaza to provide funding in two
tranches: (i) a loan in the gross amount of $10,220,247.92 secured
by a first priority mortgage lien on the Property (the "Exit
Financing Facility"); and (ii) a $2,500,000 equity contribution in
exchange for new equity in the Reorganized Debtor (together with
the Exit Financing Facility, the "Restructuring Transaction").

On March 22, 2022 the Debtors filed a Verified Motion for Entry of
an Order Approving Debtors' Entry into Letter of Intent with
Evergreen Dollar Plaza in Furtherance of Debtors' First Amended
Plan of Reorganization and the Restructuring Transaction (the
"Motion to Approve the Letter of Intent").

The proposed Restructuring Transaction, for which approval will be
sought through confirmation of the Plan, promises to provide the
Debtors with sufficient liquidity to make the Satisfaction Payment,
pay the Secured Tax Debt Claims (Class 2), pay other creditors in
full and allow the Debtors to exit chapter 11. The Debtors believe
that the Plan is the only way by which creditors will get paid in
these cases.

Class 1 consists of the Secured Lender's Claim in the allowed
amount of $9,500,000. The Allowed Secured Lender's Claim shall be
paid in accordance with the Secured Lender Settlement Agreement on
or before the Effective Date.

Class 6 consists of General Unsecured Claims. This Class has an
allowed amount of $251,627.56 (Evergreen I) and $1,103.13
(Evergreen Plaza). Each Holder of such Allowed General Unsecured
Claim shall receive payment in full in Cash of such Holder's
Allowed General Unsecured Claim.

The Debtors, Reorganized Debtors, or Plan Sponsors, as applicable,
shall fund distributions under the Plan with: (a) Cash on hand,
including but not limited to rental income generated at the
Property; (b) the issuance and distribution of the Reorganized
Evergreen Plaza Equity Interests; (c) proceeds from the Exit
Financing Facility, and (d) the Plan Sponsor Funding Amount.

A full-text copy of the First Amended Disclosure Statement dated
March 22, 2022, is available at https://bit.ly/3LkvBHA from
PacerMonitor.com at no charge.

Counsel to the Debtors:

     Joseph L. Schwartz, Esq.
     Tara J. Schellhorn, Esq.
     Rachel G. Atkin, Esq.
     RIKER DANZIG SCHERER HYLAND & PERRETTI LLP
     Headquarters Plaza
     One Speedwell Avenue
     Morristown, New Jersey 07960
     Tel: (973) 538-0800
     E-mail: jschwartz@riker.com
             tschellhorn@riker.com
             ratkin@riker.com

                 About Evergreen I Associates

Evergreen I Associates LLC and its affiliates, Evergreen II
Associates LLC; Evergreen III Associates LLC; and Evergreen Plaza
Associates, LLC, are engaged in activities related to real estate.
The companies each filed a Chapter 11 petition on September 9,
2021.  

In the petitions signed by Nicholas Aynilian, manager, each of
Evergreen I Associates and Evergreen II Associates estimated $1
million to $10 million in both assets and liabilities.  In
addition, Evergreen III Associates listed $100,000 to $500,000 in
assets and $1 million to $10 million, while Evergreen Plaza
Associates disclosed up to $50,000 in assets and likewise $1
million to $10 million in liabilities.  The Debtors' cases are
jointly administered under Evergreen I Associates (Bankr. D. N.J.
Lead Case No. 21-17116).

Judge Christine M. Gravelle presides over the cases.

Riker, Danzig, Scherer, Hyland & Perretti LLP is tapped as the
Debtors' counsel.


EVO TRANSPORTATION: Antara Entities Report 63.5% Equity Stake
-------------------------------------------------------------
In an amended Schedule 13D/A filed with the Securities and Exchange
Commission, these entities reported beneficial ownership of shares
of common stock of EVO Transportation & Energy Services, Inc. as of
March 11, 2022:

                                   Shares        Percent
                                 Beneficially      of
   Reporting Person                 Owned         Class
   ----------------              ------------    -------
   Antara Capital LP              24,483,830       63.5%
   Antara Capital GP LLC          24,483,830       63.5%
   Himanshu Gulati                24,483,830       63.5%

The aggregate percentage of Common Stock reported owned by each
person is based on (i) 15,213,145 shares of Common Stock
outstanding as of Jan. 21, 2022, as determined in reliance on
disclosure to that effect made by the Issuer in its Form 10-K for
the fiscal year ended Dec. 31, 2020, plus (ii) 22,817,489 shares of
Common Stock issuable upon the exercise of the Warrants owned
directly by Antara Capital Master Fund LP, plus (iii) 527,836
shares of Common Stock issuable upon the exercise of the Warrants
owned directly by the Managed Account.

Himanshu Gulati is deemed to have beneficial ownership of the
Common Stock owned beneficially by each of the foregoing persons
and, for the avoidance of doubt, the Managed Account.  Antara
Capital and Antara GP are deemed to have beneficial ownership of
the Common Stock directly held by Antara Master Fund and the
Managed Account.

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

https://www.sec.gov/Archives/edgar/data/728447/000119312522077289/d280403dsc13da.htm

                       About EVO Transportation

Headquartered in Peoria, AZ, EVO Transportation & Energy Services,
Inc. is a transportation provider serving the United States Postal
Service ("USPS") and other customers.  The Company believes it is
the second largest surface transportation company serving the USPS,
with a diversified fleet of tractors, straight trucks, and other
vehicles that currently operate on either diesel fuel or compressed
natural gas.

For the nine months ended Sept. 30, 2020, EVO Transportation
reported a net loss of $32.65 million.  The Company reported a net
loss of $46.85 million for the year ended Dec. 31, 2020, compared
to a net loss of $32.71 million for the year ended Dec. 31, 2019.

As of Dec. 31, 2020, the Company had $142.32 million in total
assets, $201.42 million in total liabilities, $398,000 in series A
convertible preferred stock, $6.62 million in Series B redeemable
convertible preferred stock, $1.2 million in redeemable common
stock, and a total stockholders' deficit of $67.32 million.

As of Sept. 30, 2020, the Company had $130.29 million in total
assets, $175.30 million in total liabilities, $389,000 in series A
redeemable convertible preferred stock, $6.47 million in series B
redeemable convertible preferred stock, $1.20 million in redeemable
common stock, and a total stockholders' deficit of $53.06 million.


FFC HOLDINGS: Case Summary & Three Unsecured Creditors
------------------------------------------------------
Debtor: FFC Holdings, LLC
        9001 Baltimore Road
        Frederick, MD 21704

Chapter 11 Petition Date: March 25, 2022

Court: United States Bankruptcy Court
       District of Maryland

Case No.: 22-11566

Debtor's Counsel: Paul Sweeney, Esq.
                  YUMKAS, VIDMAR, SWEENEY & MULRENIN, LLC
                  10211 Wincopin Circle, Suite 500
                  Columbia, MD 21044
                  Tel: (443) 569-5972
                  Fax: (410) 571-2798
                  Email: psweeney@yvslaw.com

Debtor's
Accountant:       GEORGE S. MAGAS CPA PC

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Coleman Ruiz, managing member.

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

https://www.pacermonitor.com/view/3QTG6WY/FFC_Holdings_LLC__mdbke-22-11566__0001.0.pdf?mcid=tGE4TAMA


FIRST DEFENSE: Case Summary & Four Unsecured Creditors
------------------------------------------------------
Debtor: First Defense Nasal Screen Corp
        7143 State Road 54, Ste 117
        New Port Richey, FL 34653

Business Description: First Defense Nasal Screen Corp is the
                      developer of the first ever non inserted,
                      hypo allergenic, self-adhering nasal filter.

                      FDNS are designed to help filter and reduce
                      the amount of contaminants that everyone
                      inhales in all types of environments.

Chapter 11 Petition Date: March 25, 2022

Court: United States Bankruptcy Court
       Middle District of Florida

Case No.: 22-01196

Debtor's Counsel: Buddy D. Ford, Esq.
                  BUDDY D. FORD, P.A.
                  9301 West Hillsborough Avenue
                  Tampa, FL 33615-3008
                  Tel: (813) 877-4669
                  Fax: (813) 877-5543
                  Email: All@tampaesq.com

Total Assets: $6,905,214

Total Liabilities: $6,449,937

The petition was signed by Joseph Keith Moore, president and CEO.

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

https://www.pacermonitor.com/view/QD7HLRY/First_Defense_Nasal_Screen_Corp__flmbke-22-01196__0001.0.pdf?mcid=tGE4TAMA


FROZEN ASSETS: Case Summary & 20 Largest Unsecured Creditors
------------------------------------------------------------
Debtor: Frozen Assets Cold Storage, LLC
        2635 S Western Avenue
        Chicago, IL 60608

Case No.: 22-03502

Chapter 11 Petition Date: March 25, 2022

Court: United States Bankruptcy Court
       Northern District of Illinois

Judge: Hon. Jacqueline P. Cox

Debtor's Counsel: Ariel Weissberg, Esq.
                  WEISBERG AND ASSOCIATES, LTD.
                  564 W. Randolph Street
                  Second Floor
                  Chicago, IL 60661
                  Tel: 312-663-0004
                  Fax: 312-663-1514
                  E-mail: ariel@weissberglaw.com

Estimated Assets: $0 to $50,000

Estimated Liabilities: $1 million to $10 million

The petition was signed by Michael Street, chief financial officer
and manager.

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

https://www.pacermonitor.com/view/AVJ4KMI/Frozen_Assets_Cold_Storage_LLC__ilnbke-22-03502__0001.0.pdf?mcid=tGE4TAMA


GB SCIENCES: President Issues Shareholder Letter
------------------------------------------------
GB Sciences, Inc. issued a letter to shareholders from President,
Chief Science Officer, and Director, Dr. Andrea Small-Howard, and
Chairman and CEO, John Poss, summarizing key developments from 2021
and providing strategic plans for 2022.  Full text of the
shareholder letter follows.

To Our Shareholders:

2021 was a transformational year for Gb Sciences.

In December 2021, we sold our last cannabis production facility to
become a pure-play biopharmaceutical company specializing in
cannabis- and plant-inspired medicines for the prescription drug
market.  This sale greatly reduced our debt burden and enables us
to invest all of our resources into the development of our novel
biopharmaceutical medicines.  We made this strategic decision
because of the immense shareholder value within our
biopharmaceutical pipeline of products, which is estimated to be
worth billions in the future if we are successful in demonstrating
their safety and efficacy to the U.S. Food and Drug Administration
(US FDA).

Additionally, the pivot away from cannabis production helps remove
some of the barriers to uplisting on a national stock exchange that
we would have faced as a marijuana-touching company.  The ability
to uplist would increase the opportunities for Gb Sciences to
attract investment and development partners to bring our promising
formulations into human clinical trials.

Our lead program in Parkinson's disease is being prepared for a
first-in-human trial through the following essential steps: a)
creating clinical prototypes by combining our proprietary
Parkinson's formulas with a convenient oral delivery system; b)
performing a dose response study in rodents to establish the
correct range of active ingredients for our first-in-human trial;
c) performing necessary ADMET (Absorption, Distribution,
Metabolism, Excretion, and Toxicology) tests on the clinical
prototypes; and d) selecting a Contract Research Organization (CRO)
to prepare an Investigational New Drug (IND) application to the US
FDA to begin our first-in-human trial.

This year, we are working with Catalent Pharma on the preparation
of clinical prototypes of our proprietary cannabinoid-based
formulations for Parkinson's disease in Catalent Pharma's
proprietary Zydis delivery system.  Catalent Pharma's Zydis
delivery system is an Orally Disintegrating Tablet format that
should be ideal for delivering our cannabinoid-ratio controlled
formulations to Parkinson's patients.  More than 50% of Parkinson's
patients have trouble swallowing, but the Zydis format delivers the
active ingredients into the mouth by dispersion without needing
water or the ability to swallow.

We have selected the University of Lethbridge to start our dose
response study in rodents, which will help us to establish the
correct dosing for our first-in-human trial.  Prior to filing our
IND application, we must conduct ADMET testing on the clinical
prototypes being formulated for us by Catalent Pharma.  In the IND
application, the ADMET testing data will be combined with the
Chemistry Manufacturing and Controls (CMC) data prepared by
Catalent Pharma and our proof-of-concept data (National Research
Council Canada).  In the near future, we expect to announce the
selection of the Contract Research Organization that will write the
IND-application and run the first-in-human trials for our novel
treatment for the motor symptoms of Parkinson's disease.

Gb Sciences also has other promising late-preclinical stage
programs, including our COVID-related cytokine release formulations
and our time-released oral nanoparticle formulations for chronic
pain.  The novel strategy behind our COVID-related CRS program was
reported in last month's Future Healthcare Today.  Our chronic pain
formulations are being validated in animal trials at the National
Research Council of Canada.  Our cell-based proof-of-concept data
for the chronic pain nanoparticles was published this month in
collaboration with the University of Seville in Spain.

In addition to our valuable pipeline of drugs in development, we
have an intellectual property portfolio containing six issued U.S.
and three issued foreign patents, as well as 18 U.S. and 49 foreign
patent-pending applications that cover novel therapies for more
than 65 different disorders and PhAROS, our patent-pending drug
discovery platform.  In the future, we strive to monetize our
intellectual property portfolio by pursuing licensing or partnering
opportunities for the development of our novel therapies, plus
commercialization options for our PhAROS drug discovery platform.
With its data analytics and machine learning capabilities providing
a breakthrough combination of data sciences and traditional
plant-based medicines, PhAROS greatly reduces the time and money
required to bring novel, plant-inspired formulations to market.

In closing, we would like to thank those shareholders who have made
this transition from the cannabis to the biopharma industry with
us. Our goal is to produce maximum shareholder value while also
providing innovative new therapeutic options for patients that need
them.

Sincerely,

Dr. Andrea Small-Howard
President, CSO & Director
Gb Sciences, Inc.

John Poss
Chairman & CEO
Gb Sciences, Inc.

                              About GB Sciences

Headquartered in Las Vegas, Nevada, GB Sciences, Inc. is a
phytomedical research and biopharmaceutical drug development
company whose goal is to create patented formulations of
plant-inspired, complex therapeutic mixtures for the prescription
drug market that target a variety of medical conditions. The
Company is engaged in the research and development of plant-based
medicines and plans to produce plant-inspired, complex therapeutic
mixtures based on its portfolio of intellectual property.

GB Sciences reported a net loss of $3.73 million for the year ended
March 31, 2021, compared to a net loss of $13.11 million for the
year ended March 31, 2020. As of Sept. 30, 2021, the Company had
$9.93 million in total assets, $12.47 million in total liabilities,
and a total stockholders' deficit of $2.54 million.

Margate, Florida-based Assurance Dimensions, the Company's auditor
since 2019, issued a "going concern" qualification in its report
dated July 6, 2021, citing that the Company has suffered recurring
losses for the year ended March 31, 2021.  The Company had a net
loss of $3,725,027, accumulated deficit of $103,886,232, net cash
used in operating activities of $2,185,220 and had negative working
capital of $5,054,593.  These factors raise substantial doubt about
the Company's ability to continue as a going concern.


GBT TECHNOLOGIES: Inks Revenue Sharing Agreement With Mahaser
-------------------------------------------------------------
GBT Technologies Inc., effective March 1, 2022, entered into a
Revenue Sharing Agreement with Mahaser LTD. pursuant to which the
Company acquired the opportunity to share in revenues generated by
MAHASER with respect to e-commerce sales through the world biggest
online retail platform in the United States of America.  

MAHASER owns an e-commerce platform as a store which is the legal,
exclusive owner of Ravenholm Electronics.  The Company will operate
the e-commerce platform and will be entitled to 95% for all revenue
generated by and received by MAHASER for the period from March 1,
2022 through Dec. 31, 2022.  The RSA provides that the Company will
be entitled to appoint a manager to MAHASER.  As consideration, the
Company will pay MAHASER $100,000 no later than March 1, 2022 and
issue MAHASER 1,000,000 shares of the Company's restricted common
stock.  The Company will have no obligations to make any further
payments to MAHASER.  For any further extensions, the Company will
have the option to extend the RSA for annual payment of $200,000,
which can be payable with the Company's shares of common stock
payable based on 20 days VWAP prior to issuance.

On March 16, 2022 the parties entered into Amendment No. 1 to the
RSA, where all consideration to be paid or issued to MAHASER will
be deferred until such time where the e-commerce platform generated
in cumulative revenue of $1,000,000.

                            About GBT

Headquartered in Santa Monica, CA, GBT Technologies, Inc. is
targeting growing markets such as development of Internet of Things
(IoT) and Artificial Intelligence (AI) enabled networking and
tracking technologies, including wireless mesh network technology
platform and fixed solutions, development of an intelligent human
body vitals device, asset-tracking IoT, and wireless mesh networks.
The Company derived revenues from the provision of IT services.
The Company is seeking to generate revenue from the licensing of
its technology.

GBT Technologies reported a net loss of $17.99 for the year ended
Dec. 31, 2020, compared to a net loss of $186.51 for the year ended
Dec. 31, 2019. As of Sept. 30, 2021, the Company had $2.96 million
in total assets, $31.87 million in total liabilities, and a
stockholders' deficit of $28.91 million.

Lakewood, Colo.-based BF Borgers CPA PC, the Company's auditor
since 2017, issued a "going concern" qualification in its report
dated March 31, 2021, citing that the Company's significant
operating losses raise substantial doubt about its ability to
continue as a going concern.


GENCANNA GLOBAL: Bankruptcy Brings Several Actions to Other Firms
-----------------------------------------------------------------
In October 2019, several contractors claimed that GenCanna, a hemp
processor and CBD product manufacturer based in Winchester,
Kentucky, owed them $13 million. Creditors filed claims against
GenCanna and multiple lawsuits followed, which led to the company's
bankruptcy filing. An involuntary chapter 11 bankruptcy petition
was filed against GenCanna in January 2021. After confirmation of a
plan of liquidation was approved by the bankruptcy court, the
post-confirmation entity began its process of collecting
preferential transfers.

The bankruptcy attorneys at Bunch & Brock, Tom and Matt Bunch, can
explain various defenses that some creditors may possession against
the preferential transfer complaints. If you have been sued by
Oxford Restructuring Advisors, you can call Bunch & Brock at (859)
254-5522 to defend against those claims. Bunch & Brock can also
explain how the bankruptcy laws can protect your business or
yourself personally.

"The decision to either liquidate or reorganize the business is
significantly dependent on the present situation and a particular
set of conditions," Thomas Bunch says.  "Factors to consider
include whether the business is generating profit, the number of
assets compared to liabilities, and the parties responsible for the
business's debts."

Matt Bunch talks about how businesses can see bankruptcy as an
opportunity to get out of debt and realign goals, contrary to the
typical negative reactions people have about bankruptcy. He says,
"Bankruptcy laws are intended to serve as a lifeboat for
individuals and businesses drowning under massive amounts of
debt.These laws are meant to guide businesses through restarting
their financial journeys with better insights in their industry."

Bunch & Brock currently represents clients affected by the GenCanna
bankruptcy. The firm is ready to help other creditors seeking to
recoup losses in this case and encourages them to contact the
firm.

With over thirty years of demonstrating stellar and rock-solid
experience in bankruptcy law, the team of lawyers at Bunch & Brock,
Attorneys at Law, is more than well-equipped to handle legal cases
with effective resolution.

                    About GenCanna Global USA

GenCanna Global USA, Inc. -- https://www.gencanna.com/ -- is a
vertically-integrated producer of hemp and hemp-derived cannabidiol
products with a focus on delivering social, economic and
environmental impact through seed-to-scale agricultural
production.

GenCanna Global USA was the subject of an involuntary Chapter 11
proceeding (Bankr. E.D. Ky. Case No. 20-50133) filed on Jan. 24,
2020. The involuntary petition was signed by alleged creditors
Pinnacle, Inc., Crawford Sales, Inc., and ntegrity/Architecture,
PLLC.   

On Feb. 6, 2020, GenCanna Global USA consented to the involuntary
petition and on Feb. 5, 2020, two affiliates, GenCanna Global Inc.
and Hemp Kentucky LLC, filed their own voluntary Chapter 11
petitions.

Laura Day DelCotto, Esq., at DelCotto Law Group PLLC, represents
the petitioners.

The Debtors tapped Benesch Friedlander Coplan & Aronoff, LLP and
Dentons Bingham Greenebaum, LLP as legal counsel, Huron Consulting
Services, LLC, as operational advisor, and Jefferies, LLC, as
financial advisor.  Epiq is the claims agent.

The Office of the U.S. Trustee appointed a committee of unsecured
creditors on Feb. 18, 2020. The committee tapped Foley & Lardner
LLP as its bankruptcy counsel, DelCotto Law Group PLLC as local
counsel, and GlassRatner Advisory & Capital Group, LLC, as
financial advisor.


GRATA CAFE: Files Emergency Bid to Use Cash Collateral
------------------------------------------------------
Grata Cafe, LLC asks the U.S. Bankruptcy Court for the Middle
District of North Carolina, Durham Division, for authority to use
cash collateral for 30 days in accordance with the budget, with a
10% variance.

The bankruptcy estate has an interest in revenues from the
operation of the cafe. This revenue may constitute the cash
collateral of certain creditors that have filed UCC Financing
Statements with the NC Secretary of State's office within the
meaning of section 363 of the Bankruptcy Code.

The Secured Creditors are CFG Merchant Solutions, Green Grass
Capital, and US Foods.

The Debtor proposes adequate protection to the Secured Creditors in
the form of replacement liens in after-acquired revenue to the same
extent as they had prior to the bankruptcy.

Contemporaneous with the Motion, the Debtor has filed a Motion for
Expedited Hearing, requesting a hearing on March 29, 2022, at 1:30
pm.

A copy of the motion and the Debtor's budget for the period from
March 24 to April 23, 2022 is available at https://bit.ly/3Ivxyzf
from PacerMonitor.com.  The Debtor projects $44,000 in revenue and
$48,724 in total expenses for the period.

                     About Grata Cafe, LLC

Grata Cafe, LLC sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. E.D.N.C. Case No. 22-00494) on March 8,
2021. The case was transferred to the Middle District of North
Carolina (Bankr. M.D.N.C. Case No. 22-80071) on March 21, 2022.

In the petition filed by Jerome Radford, member-manager, the Debtor
disclosed up to $50,000 in assets and up to $500,000 in
liabilities.

Travis Sasser, Esq., at Sasser Law Firm is the Debtor's counsel.



HAJJAR BUSINESS: Massoud Estate Says Disclosures Inadequate
-----------------------------------------------------------
The Estate of Bryan Massoud (the "Massoud Estate") submitted a
joinder to Creditors/Interested Parties John C. Peterson, O.A.
Peterson Construction Co., Inc., Jaecals I, LLC, Jaecals II, LLC,
and Jaecals III, LLC Objection to Joint Disclosure Statement of
Hajjar Business Holdings, LLC, and its Debtor Affiliates.

The Massoud Estate claims that the Disclosure Statement submitted
by the joint Debtors in this case is woefully inadequate and fails
to meet these standards in a number of respects.

The Massoud points out that the Disclosure Statement not only fails
to address existing equity interests entirely, but is inconsistent
in even setting forth the equity interests that exist.

The Massoud Estate states that despite failing to address the
treatment of Dr. Massoud's equity interest—as well as other
equity holders the Debtors' sole statement about treatment of
equity is misleading, as Hajjar himself does not hold equity in any
of the Debtors; rather his various entities such as non-Debtor B&B
Hajjar Investments, LLC are the true holders of Hajjar's equity.

Additionally, the Disclosure Statement describes a circuitous and
confusing process whereby the "Remaining Properties" are
transferred to a Plan Administrator upon confirmation of the Plan
and, if the reorganized Debtors ultimately comply with the
Forbearance Agreement, the Remaining Properties shall be conveyed
back, free and clear of Liens of any kind, to the "Owner Debtors or
a nominee to be named by the Owner Debtors," "[s]uch nominee may
include but is not limited to a Hajjar family trust and/or a
related or affiliate entity."

The Massoud Estate joins in the remaining objections as set forth
in the Peterson Objection for the reasons set forth therein, as
well as the objections that do not appear in the Peterson
Objection.

The Massoud Estate asserts that the Disclosure Statement and Plan
are patently unconfirmable because they provide for impermissible
releases of third parties, without any consideration being
contributed by those parties.

A full-text copy of the Massoud Estate's objection dated March 21,
2022, is available at https://bit.ly/3IzQUmN from PacerMonitor.com
at no charge.

Counsel to the Estate of Bryan Massoud:

     PORZIO, BROMBERG & NEWMAN, P.C.
     Kelly D. Curtin, Esq.
     Christopher P. Mazza, Esq.
     100 Southgate Parkway
     P.O. Box 1997
     Morristown, New Jersey 07962
     Telephone: (973) 538-4006
     Facsimile: (973) 538-5146
     Email: kdcurtin@pbnlaw.com
            cpmazza@pbnlaw.com

                About Hajjar Business Holdings

Hajjar Business Holdings, LLC and 12 of its affiliates sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. D.N.J.
Case No. 20-12465) on Feb. 13, 2020.  

At the time of filing, Hajjar Business Holdings was estimated to
have assets of between $100,000 to $500,000 and liabilities of
between $50 million to $100 million.  

Judge John K. Sherwood oversees the Debtors' cases.

Anthony Sodono, III, Esq. and Sari B. Placona, Esq., at McManimon,
Scotland & Baumann, LLC, serve as counsel to the Debtors.

Wilmington Trust, as lender, is represented by Duane Morris LLP.


HARMAN PRESS: Court OKs Deal on Cash Collateral Access
------------------------------------------------------
The U.S. Bankruptcy Court for the Central District of California
has approved the stipulation that Harman Press Inc. entered into
with the U.S. Small Business Administration.

The parties agree any and all of the Personal Property Collateral
constitutes the cash collateral of the SBA. The SBA consents to the
Debtor's use of cash collateral. Other than the Debtor's use of
cash collateral, the Debtor represents to the SBA that it will make
no additional or unauthorized use of the cash collateral
retroactive from the SBA Loan date until entry of an Order
Confirming the Debtor's Plan of Reorganization or June 1, 2022,
whichever occurs earlier, for ordinary and necessary expenses.

As adequate protection, the SBA will receive a replacement lien to
the extent that the automatic stay, pursuant to 11 U.S.C. section
362, as well as use, sale, lease or grant results in a decrease in
the value of the SBA's interest in the Personal Property Collateral
on a post-petition basis. The replacement lien is valid, perfected
and enforceable and will not be subject to dispute, avoidance, or
subordination, and this replacement lien need not be subject to
additional recording.

The Debtor will remit payments to the SBA in accordance with the
deadlines and amounts set forth in the applicable SBA Loan
documents.

The SBA's claim under the SBA Loan will be allowed as a secured
claim in the amount of $150,000 plus all ongoing accrued interest.

The Debtor agrees to maintain insurance on the Personal Property
Collateral and to designate the SBA as a loss payee or additional
insured in accordance with the SBA Loan and related loan documents
and agrees to provide proof of insurance within seven days upon the
SBA's written request.

These events constitute an "Event of Default:" (a) The failure to
maintain property insurance; (b) The conversion of the Debtor's
Bankruptcy Case to any other chapter; or (c) The dismissal of the
Debtor's bankruptcy case.  

A copy of the stipulation is available at https://bit.ly/3Dja93e
from PacerMonitor.com.

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

                    About The Harman Press Inc.

The Harman Press Inc. is a commercial printing shop in North
Hollywood, CA.  The Harman Press' clients include the entertainment
industry, healthcare industry, and national businesses.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. C.D. Cal. Case No. 21-11544) on September
20, 2021. In the petition signed by Philip Goldner, president, the
Debtor disclosed $1,747,990 in assets and $1,973,146 in
liabilities.

Judge Maureen Tighe oversees the case.

Thomas B. Ure, Esq., at Ure Law Firm is the Debtor's counsel.



HAVEN CAMPUS: Wins Cash Collateral Access Thru April 30
-------------------------------------------------------
The U.S. Bankruptcy Court for the Northern District of Mississippi
has authorized Haven Campus Communities - Starkville, LLC to use
cash collateral on an interim basis and provide adequate protection
to Origin Bank f/k/a Community Trust Bank.

The Debtor is authorized to "certain limited continued" use of cash
collateral through and ending on the earlier of (i) April 30, 2022
and (ii) upon the occurrence of an "Event of Termination" pursuant
to and in accordance with the Interim Budget as provided by the
terms of the Order.

The Debtor asserts it would not have sufficient available sources
of working capital to operate its business in the ordinary course
or maintain its property without the use of cash collateral subject
to Origin's secured liens and interests.

For the purpose of providing adequate protection to Origin for any
diminution in value which may result from use of cash collateral on
and after the Petition Date, the Debtor will pay (or has already
paid) to Origin adequate protection payments no later than the 24th
day of each calendar month as follows:

     a. June 2021: $45,000;
     b. July 2021: $45,000;
     c. August 2021: $63,000;
     d. September 2021: $63,000;
     e. October 2021: $63,000;
     f. November 2021: $33,000;
     g. December 2021: $63,000;
     h. January 2022: $63,000;
     i. February 2022: $63,000;
     j. March 2022: $63,000; and
     k. April 2022: $63,000.

As adequate protection for the Debtor's use of cash collateral,
Origin will have replacement, valid, binding and enforceable fully
perfected liens on, and security interests in, all of the Debtor's
assets, interests, rights and claims to the same extent, priority
and enforceability held by Origin as of the petition date of the
Bankruptcy Case.

Origin will have allowed senior administrative expense claims with
priority over any and all administrative expenses, adequate
protection claims, and all other claims against the Debtor.

The Adequate Protection Liens will be: (i) in continuation of and
in addition to all valid and enforceable liens and security
interests now existing in favor of Origin and not in substitution
therefor; (ii) effective as of the petition date; (iii) deemed duly
perfected without the necessity of filing in any country, state,
county, or local recorder's office or elsewhere, any additional
documents or notices to perfect such postpetition liens and
security interests.

The Debtor's authority to use cash collateral will immediately and
automatically terminate upon the earliest occurrence of: (a) April
30, 2022; (b) the dismissal of the Chapter 11 Case or conversion of
the Chapter 11 Case to a Subchapter 5 or Chapter 7; (c) the
appointment of a trustee or examiner; (d) unless the order provides
otherwise, the entry of an order granting Origin relief from the
automatic stay provisions of Section 362 of the Bankruptcy Code in
this Chapter 11 Case; (e) the occurrence or existence of a default
(including any failure to timely and fully comply with any term or
provision) under any of the terms and conditions of the Order which
remains uncured after five calendar days' written notice to the
Debtor via correspondence to its undersigned counsel; (f) the
filing of any motion by the Debtor for approval or authority to
enter into any agreement pursuant to 11 U.S.C. Sections 363 or 364
the terms of which have not been agreed to by Origin.

The liens and claims granted to Origin under will be subject and
subordinate to the claims of the respective retained professionals
of the Debtor as provided for pursuant to the terms of the proposed
Budget and of any duly appointed creditors' committee for fees and
expenses incurred at any time on and after the Petition Date and
prior to the occurrence of a Termination Event and to the unpaid
fees payable to the U.S. Trustee and / or Clerk of the Court
pursuant to 28 U.S.C. Section 1930 and any interest due and owing
pursuant to 31 U.S.C. section 3717.

A further hearing on the matter is scheduled for April 21 at 10
a.m.

A copy of the order and the Debtor's budget from August 2021 to
April 2022 is available at https://bit.ly/3DjE9fm from
PacerMonitor.com.

The Debtor projects $218,738 in total revenue and $141,390 in total
expenses for April 2022.

             About Haven Campus Communities-Starkville

Atlanta, Ga.-based Haven Campus Communities - Starkville, LLC
operates a student housing complex in Starkville at Mississippi
State University known as "Haven 12."

Haven Campus sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. S.D. Miss. Case No. 21-00844) on May 11,
2021, In the petition signed by Stephen H. Whisenant, authorized
party, the Debtor disclosed up to $50 million in both assets and
liabilities.
  
Judge Katharine M. Samson oversees the case.

Stone & Baxter, LLP and McCraney Montagnet Quin & Noble, PLLC serve
as the Debtor's lead bankruptcy counsel and local counsel,
respectively.

Origin Bank, as lender, is represented by:

     Sarah Beth Wilson, Esq.
     Phelps Dunbar LLP
     4270 I-55 North
     Jackson, MI 39211-6391
     Telephone: 601-352-2300
     Telecopier: 601-360-9777
     Email: sarah.beth.wilson@phelps.com

          - and -

     Danielle Mashburn-Myrick, Esq.
     Phelps Dunbar LLP
     101 Dauphin St., Ste 1000
     Mobile, AL 36602
     Telephone: 251-432-4481
     Telecopier: 251-433-1820
     Email:Danielle.Mashburn-Myrick@Phelps.com


HIGH LINER: S&P Upgrades Secured Term Loan B Rating to 'B+'
-----------------------------------------------------------
S&P Global Ratings raised its issue-level rating on High Liner
Foods Inc.'s secured term loan B to 'B+' from 'B' and revised its
recovery rating on the term loan to '2' from '3' based on improved
recovery prospects. According to the credit agreement, High Liner
is required to make mandatory prepayments based on previous years'
excess cash flows.

As a result, through 2020 and 2021, the company has repaid about
US$45 million on the term loan, which largely reflects excess cash
flow payments from 2019 and 2020. The principal outstanding is now
US$255 million compared with the original US$300 million; S&P views
the term loan repayment as a meaningful reduction of total debt
outstanding.

S&P said, "The upgrade reflects our view of improved recovery for
term loan lenders because of lower debt outstanding in a
hypothetical default situation. The '2' recovery rating indicates
our view of substantial (70%-90%; rounded estimate: 75%) recovery
in an event of default.

"Our 'B' issuer credit rating and stable outlook on the company are
unchanged. High Liner generates about two-thirds of its revenues
from the food service segment and one-third from retail service.
The company's total revenues grew 6% in 2021 compared with 2020,
reflecting strong recovery in the food service segment from the
easing of government-mandated restrictions through 2021. The
decline in the retail segment sales volumes was partially offset by
growth in High Liner's food service segment volumes. The company's
EBITDA margins, on an S&P Global Ratings' adjusted basis, remained
consistent with 2020 levels at 9.5%, and the debt-to-EBITDA ratio
was 3.4x at year-end 2021.

"We note that although High Liner's operating performance was
positive for 2021, the company is still susceptible to global
events such as rising raw material costs, supply chain challenges,
higher freight costs, shipping container availability, and ongoing
geopolitical tensions. We believe these issues could persist
through 2022. Even though High Liner has thus far passed on rising
costs to its customers, soaring inflation and tightening consumer
spending ability could affect consumer demand for High Liner's
products, which could lead to volatility in the company's EBITDA
and credit measures."

ISSUE RATINGS—RECOVERY ANALYSIS

Key analytical factors

-- S&P has revised the recovery rating on the senior secured term
loan B to '2' from '3' and raised the issue-level rating to 'B+'
from 'B'.

-- S&P assumes the company would reorganize or be sold as a going
concern as opposed to being liquidated based on its viable business
model and leading market share positions in the North American
value-added frozen seafood market.

-- S&P values High Liner on a going-concern basis using a 6x
multiple of it projected emergence EBITDA, which is consistent with
the multiple it applies to peer companies.

-- S&P's emergence EBITDA corresponds to the company's fixed
charges estimated in 2025.

Simulated default assumptions

-- Simulated year of default: 2025
-- EBITDA at emergence: US$46.2 million
-- EBITDA multiple: 6.0x

Simplified waterfall

-- Gross recovery value: US$277 million

-- Net recovery value for waterfall after administrative expenses
(5%): US$263 million

-- Obligor/non-obligor valuation split: 100%/0%

-- Estimated priority claims: US$73.1 million

-- Remaining recovery value: US$190 million

-- Estimated senior secured notes claim: US$244 million

-- Value available for senior secured notes claim: US$190 million

    --Recovery range: 70%-90% (rounded estimate: 75%)

Ratings List

  ISSUE-LEVEL RATINGS RAISED; RECOVERY RATINGS REVISED  
                                 TO        FROM
  HIGH LINER FOODS INC.

  Senior Secured                 B+          B
  Recovery Rating              2(75%)     3(65%)



HOLMDEL FINANCIAL: Case Summary & Nine Unsecured Creditors
----------------------------------------------------------
Debtor: Holmdel Financial Services, Inc.
        1 Bethany Rd., Suite 96
        Hazlet, NJ 07730-1669

Chapter 11 Petition Date: March 25, 2022

Court: United States Bankruptcy Court
       District of New Jersey

Case No.: 22-12393

Debtor's Counsel: Marc C. Capone, Esq.
                  GILLMAN, BRUTON & CAPONE, LLC
                  60 State Route 71
                  Spring Lake, NJ 07762-1877
                  Tel: (732) 528-1166
                  Fax: (732) 528-4458
                  E-mail: mcapone@gbclawgroup.com

Total Assets: $210,298

Total Liabilities: $3,448,207

The petition was signed by Christopher Nalbandian, president.

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

https://www.pacermonitor.com/view/47ZQPSI/Holmdel_Financial_Services_Inc__njbke-22-12393__0001.0.pdf?mcid=tGE4TAMA


IDE REAL ESTATE: Voluntary Chapter 11 Case Summary
--------------------------------------------------
Debtor: IDE Real Estate Group LLC
        24333 Indoplex Circle
        Farmington, MI 48335

Business Description: IDE Real Estate Group LLC is a Single Asset
                      Real Estate (as defined in 11 U.S.C. Section
                      101(51B)).

Chapter 11 Petition Date: March 26, 2022

Court: United States Bankruptcy Court
       Eastern District of Michigan

Debtor's Counsel: Elliot G. Crowder, Esq.
                  STEVENSON & BULLOCK, P.L.C.
                  26100 American Drive
                  Suite 500
                  Southfield, MI 48034
                  Tel: (248) 354-7906 Ext. 2254
                  E-mail: ecrowder@sbplclaw.com

Estimated Assets: $500,000 to $1 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Michael Frasier, member.

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/PXRXIBA/IDE_Real_Estate_Group_LLC__miebke-22-42349__0001.0.pdf?mcid=tGE4TAMA


INSTANT BRANDS: Moody's Lowers CFR & First Lien Term Loan to B1
---------------------------------------------------------------
Moody's Investors Service downgraded Instant Brands Holdings Inc.'s
ratings including its Corporate Family Rating to B1 from Ba3, its
Probability of Default Rating to B1-PD from Ba3-PD, and the rating
on the company's first lien term loan due 2028 to B1 from Ba3. The
outlook is stable.

The ratings downgrade reflects Instant Brands' elevated financial
leverage and negative free cash flows following lower than
previously expected revenue and profitability during the second
half of 2021. Starting during the third quarter of fiscal 2021,
very high freight costs and supply chain disruptions resulted in
delayed new product launches ahead of the important holiday selling
season. Also, port disruptions contributed to historically long
order lead times, and Instant Brands made the strategic decision to
cancel orders and also reduced the volume of promotional sales
during the fourth quarter. The company took these actions to avoid
inventory build at retail with products meant for holiday
promotions that would have been imported at very high freight
costs, which would have further pressured profitability. Given
delayed new product launches and lower volumes, the company
reported third quarter of fiscal 2021 year-over-year revenue
decline of 30% and a significant decline in EBITDA. Tariffs on new
products such as air fryers and incremental expenses related to the
company's furnace tank rebuild also contributed to the earnings
pressures.

Moody's does not anticipate any meaningful recovery in operating
profits during the fourth quarter. Despite a strong first half of
fiscal 2021, Moody's expects Instant Brands' revenue and EBITDA to
decline low-to-mid single digits percentage in fiscal 2021,
relative to Moody's prior expectations of mid-single digits growth.
As a result, Moody's anticipates that the company's debt/EBITDA
leverage will increase to around 5.6x as of fiscal year end
December 31, 2021, up from 3.9x at end of fiscal 2020 and pro forma
for the recapitalization transaction. Moody's also expects negative
free cash flow in fiscal 2021, pressured by lower profitability,
and high working capital investments in order to manage long lead
times, and also due to elevated inventory costs.

However, Moody's expects the company's financial leverage will
improve to below 4.5x by year end 2022, as topline and EBITDA
benefit from pricing initiatives, a normalization of promotional
sales timing, new product launches that typically carry higher
margin, and from lapping second half of 2021 weakness as discussed
above. However, the small kitchen appliance market is highly
competitive, and pricing and volumes could be pressured if other
industry participants entered fiscal 2022 with elevated inventory
levels. This could result in heavy discounting at retail, and could
negatively impact Instant Brands' volumes or its ability to
effectively increase pricing to offset ongoing cost inflation. The
company's high financial leverage provides limited cushion to
absorb prolonged margin compression and necessitates deleveraging
at the B1 CFR. Moody's expects that the company will use excess
free cash flows towards debt repayment.

The following ratings/assessments are affected by the action:

Ratings Downgraded:

Issuer: Instant Brands Holdings Inc.

Corporate Family Rating, Downgraded to B1 from Ba3

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

Senior Secured 1st Lien Bank Credit Facility, Downgraded to B1
(LGD4) from Ba3 (LGD4)

Outlook Actions:

Issuer: Instant Brands Holdings Inc.

Outlook, Remains Stable

RATINGS RATIONALE

Instant Brands' B1 CFR broadly reflects its well-recognized
portfolio of brands with strong market positions in their niche
product categories, its global footprint, and good channel
diversification. The company benefits from some product
diversification provided by its portfolio of housewares and small
kitchen appliance products. The company is leveraging the strong
brand image of its Instant Pot brand by expanding into new product
categories that include consumables such as air purifiers and
coffee. The company's good liquidity is supported by Moody's
expectations of positive free cash flow of at least $60 million
over the next 12 months, supported by earnings growth and a
normalization of working capital investment. Moody's also expect
the company will maintain good availability on its $250 million
revolving facility due 2025 over the next 12 months.

Instant Brands' rating also reflects its relatively modest scale
with annual revenue of under $1.0 billion, and high seasonal cash
flows centered around the holiday season. The company has high
financial leverage with debt/EBITDA expected at around 5.6x for the
fiscal year 2021. Moody's projects Instant Brands' debt/EBITDA will
improve to below 4.5x over the next 12 months driven by both
earnings growth and debt repayment using excess free cash flows.
Moody's projects topline and earnings growth in 2022, supported by
pricing initiatives, new product launches, and easy comps in the
second half. The company has elevated operational risks due to
legacy Corelle business high fixed costs. The legacy Corelle
Brands' business operates in the cyclical and mature housewares
category, and it's highly reliant on a single, specialized
manufacturing facility for its namesake brand. An extended supply
chain disruption from situations such as the coronavirus would
adversely affect the company's revenue and EBITDA. The legacy
Instant Brands business operates in the highly competitive small
kitchen appliance market, which requires continued product
innovation and differentiation, and exposes the company to changes
in consumer tastes.

Environmental considerations factors Instant Brands' moderate
exposure to waste and pollution risks as it uses chemicals and
other raw materials as part of its glass production, and is subject
to various regulations regarding emissions, managing plant waste
disposal and remediation of contaminated sites. Although the
company is in compliance with the applicable environmental laws, a
failure to adhere to these regulations could result in financial
penalties and remediation costs. In addition, glass manufacturing
is energy-intensive, exposing the company to carbon transition
risks related to increase costs from carbon regulations. However,
cost increases can generally be passed on to the consumer.

Social risk factors consider the company's exposure to health and
safety risks common in a manufacturing environment. The company is
exposed to challenges related to responsible sourcing because the
Instant segment sources almost of its products from suppliers
located outside the US, primarily China, which limits its ability
to monitor the manufacturing process. An extended supply chain
disruption from situations such as the coronavirus would adversely
affect the company's revenue and EBITDA.

Instant Brands is highly exposed to governance risks given its
ownership by private equity sponsors, which risks shareholder
friendly financial policies including debt-financed shareholder
distributions. However, Moody's expects the company will continue
to have relatively balanced financial policies as evidenced by its
history of debt repayment using excess free cash flows. In
addition, the company funded the March 2019 acquisition on the
legacy Instant Brands mostly with equity, which supports a more
balanced financial strategy than typical private equity owned
firms.

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

The stable outlook reflects Moody's expectations that Instant
Brands' debt/EBITDA leverage will improve to below 4.5x by end of
fiscal 2022, driven by both earnings growth and debt repayment. The
company's topline and EBITDA margin should benefit from new product
launches, normalization of promotional sales and pricing
initiatives. The stable outlook also reflects Moody's expectations
that the company will generate at least $60 million of free cash
flows in fiscal 2022, supported by EBITDA growth and a
normalization of working capital investments relative to 2021, and
that the company will use excess free cash flows towards debt
repayment.

The ratings could be upgraded if the company increases its revenue
scales and diversifies its revenue streams such that it
meaningfully reduces earnings and cash flow seasonality,
demonstrates consistent organic revenue growth and EBITDA margin
expansion resulting in debt/EBITDA sustained below 3.5x. A ratings
upgrade will also require the company to maintain at least good
liquidity, as well as Moody's expectations of balanced financials
policies that support credit metrics at the above levels.

The ratings could be downgraded if the company's operating
performance including the EBITDA margin does not improve, resulting
in debt/EBITDA sustained above 4.5x or weaker than anticipated free
cash flows. The ratings could also be downgraded if the company
completes a debt-financed acquisition or shareholder distribution
that impedes deleveraging. A deterioration of liquidity for any
reason, including high revolver reliance could also lead to a
downgrade.

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

Headquartered in Downers Grove, IL, Instant Brands Holdings Inc.
manufactures, designs and markets dinnerware, bakeware, kitchen
tools, range-top cookware, storage, and cutlery products. In March
2019, the company acquired Instant Brands, manufacturer of the
Instant Pot line of products. The company's most notable brands
include Corelle, Pyrex, Corningware, Snapware, Visions, Chicago
Cutlery, and Instant. The company markets its products primarily in
the US, Canada, and Asia-Pacific region and sells into several
channels including mass merchants, department stores, specialty
retailers and the Internet, among others. Instant Brands was
acquired by Cornell Capital in May 2017. Annual revenue is under
$1.0 billion.


ISTAR INC: S&P Affirms 'BB' ICR on Portfolio Sale, Outlook Stable
-----------------------------------------------------------------
S&P Global Ratings affirmed its ratings on iStar Inc., including
its 'BB' issuer credit and senior unsecured debt ratings. The
outlook remains stable.

The sale of the net lease asset portfolio and the debt paydown
result in material deleveraging. The company plans to use part of
the proceeds to repay all of the associated mortgage debt and its
secured term loan, totaling about $1.2 billion. In addition, iStar
estimates that it will recognize a $570 million positive impact to
net income and $580 million to common equity in the first quarter.
This will result in a significant reduction in debt to ATE to about
2.1x pro forma for the transaction from about 3.8x at year-end
2021. The considerable net proceeds of $1.2 billion could provide
the flexibility for additional near-term debt redemption which
could further improve the leverage ratio.

S&P said, "The pro forma debt to ATE calculation reflects our
expectations for debt repayment and our revised treatment of the
company's preferred stock of $282.5 million as debt instead of as
intermediate equity content hybrid. We typically assign no equity
content to hybrids issued by a REIT when the instrument includes a
dividend stopper that requires ordinary dividend payments to be
stopped before the hybrid coupon can be deferred. Under our
methodology, we view the potential loss of REIT tax status as a
disincentive to defer dividends, though we still believe iStar will
maintain its REIT tax status. We previously assigned intermediate
equity content to iStar's perpetual preferred stock because its
significant net operating loss (NOL) carryforwards minimized REIT
distribution requirements. As a result of the transaction, we
expect the company will use the bulk of its NOL carryforwards to
offset its taxable gain on the sale.

"The sale of the net lease asset portfolio will limit the company's
near-term earnings capacity.The net lease business has been a
significant component of consolidated income from operations before
earnings from equity method investments and other items.
Historically, this has provided iStar with a stable and recurring
income stream while earnings from the Safehold investment,
primarily dividends and management fees, have been limited. After
the transaction close, revenue generation will considerably decline
and the company's profitability will highly depend on equity method
investments. Its revenues will be also sourced from sales of
noncore assets, income from legacy investments, and ground
lease-adjacent activities. We anticipate iStar will generate
breakeven to slightly negative recurring earnings in the
near-term.

"The sale of the net lease portfolio weakens our assessment of the
company's business position. As of Dec. 31, 2021, the net lease
business line included about $2.43 billion of assets, or 42% of
iStar's $5.8 billion investment portfolio at gross book value
(based on SAFE's market value as of Feb. 23, 2022). Meanwhile,
iStar's investment in Safehold was $2.15 billion at market value,
or 37% of its investment portfolio, with the remaining consisting
of real estate finance (7%), cash (6%) land and development (5%),
operating properties (3%), and strategic investments (less than
1%). Post-transaction, we expect iStar will have about $1.5 billion
of cash and that Safehold will account for the majority of its
remaining assets. We think the company will redeploy excess capital
from the sale and from other monetized assets to invest into ground
lease-adjacent business. The company's near-term business
operations will have a narrower focus with a concentrated exposure
to a single stock investment.

"The stable outlook reflects our expectation that, over the next 12
months, even though iStar's recurring earnings will be limited
following the sale of the net lease portfolio, the company will
maintain leverage around 2.0x as measured by debt to ATE and
adequate liquidity.

"Over the next 12 months, we could lower our ratings on iStar if
leverage rises above 2.75x debt to ATE, or the business profile
becomes further concentrated.

"An upgrade is unlikely in the next 12 months. In the longer term,
we could raise the ratings if iStar demonstrates sustainable and
stable recurring earnings while maintaining leverage below 1.5x."



JOYFUL CARE: United States Trustee Says Plan Not Feasible
---------------------------------------------------------
Peter C. Anderson, the United States Trustee for Region 16 (the
"U.S. Trustee"), objects to the proposed First Amended Disclosure
Statement Describing First Amended Plan of Reorganization ("FADS")
of Debtor Joyful Care Caregiving Services, Inc.

The United States Trustee asserts that the FADS fails to contain
adequate information upon which the parties in interest will be
able to make an informed judgment about the Plan as required by 11
U.S.C. §1125, for the following reasons:

     * First, the FADS fails to explain why BMW and ODK Capital,
LLC, each of which filed proofs of claim asserting they are fully
secured, are treated as unsecured creditors under the FADS and
First Amended Plan.

     * Second, the FADS still fails to provide a reserve or
holdback fund for the $421,040 disputed claim of Hermina Estes.

     * Third, while the FADS has now defined the Effective Date as
30 days from the entry of the order confirming the First Amended
Plan, the Plan itself should clearly state this as well.

     * Fourth, the FADS still fails to adequately explain how the
Debtor will bridge the gap between its actual performance during
this bankruptcy case and its plan payment projections.

Finally, a review of Exhibit E to the FADS reflects that the Debtor
started this case on June 30, 2021, with $32,367 in cash on hand
and that by the end of January 2022 it had $79,664 in cash on hand.
The Debtor's plan payment schedule at Exhibit B proposes to pay
creditors more than $12,000 a month and this does not include a
reserve for the disputed claim of Hermina Estes. Thus, the FADS
fails to adequately explain how the Debtor will bridge the gap
between its actual performance during this bankruptcy case and the
projections at Exhibit B.

A full-text copy of the United States Trustee's objection dated
March 21, 2022, is available at https://bit.ly/36GWzKF from
PacerMonitor.com at no charge.  

Attorney for the U.S. Trustee:

     Michael Hauser
     Ronald Reagan Federal Building &
     United States Courthouse
     411 West Fourth Street, Suite 7160
     Santa Ana, CA 92701-8000
     Telephone: (714) 338-3400
     Facsimile: (714) 338-3421
     Email: Michael.Hauser@usdoj.gov

               About Joyful Care Caregiving Services

Joyful Care Caregiving Services, Inc., sought protection for relief
under Chapter 11 of the Bankruptcy Code (Bankr. C.D. Cal. Case No.
21-11648) on June 30, 2021, disclosing total assets of up to
$50,000 and total liabilities of up to $500,000.  Judge Erithe A.
Smith presides over the case.  Khang & Khang, LLP, is the Debtor's
legal counsel.


KISSIMMEE CONDOS: Seeks $9.5MM DIP Loan from Unidentified Lender
----------------------------------------------------------------
Kissimmee Condos Partnership, LLC asks the U.S. Bankruptcy Court
for the Middle District of Florida, Orlando Division, for authority
to obtain post-petition secured financing on a final basis and
provide lien, security interest, and superpriority claim to the DIP
Lender.

The Debtor seeks to obtain $9,500,000 from a lender to be
identified through notice once finalized.

The Debtor agrees the DIP Lender's obligation to open and fund the
DIP Loan is conditioned on (1) execution by the parties of a DIP
Loan agreement and other agreements as are necessary to effectuate
the DIP Loan; and (2) entry of the DIP Loan Order.

The Debtor does not believe it will be necessary to provide
adequate protection to any entity in exchange for the DIP Liens. In
particular, the Debtor asserts the secured creditors' security
interest in the Property is adequately protected by the substantial
increase in the value of the Project upon funding the DIP Loan
allowing its completion.

The DIP Lender is entitled to be indemnified and held harmless for
certain liabilities, obligations, losses, damages, penalties,
actions, judgments, suits, costs, expenses, or disbursements with
respect to the execution, delivery, enforcement, performance,
preservation of rights and administration of the DIP Loan
Documents.

Kissimmee Condos says $350,000 will be paid from first draw.

The Debtor develops residential townhomes. The development includes
amenities expected at this price point including pool, dog park,
professional landscaping, exterior maintenance, cable TV and
internet, and recreational areas.

Mr. Darren Bradham is the holder of the first mortgage in the
approximate amount of $1,9000,000, and Jordan Homes, Inc. holds a
construction lien in the approximate amount of $500,000. The debt
held by both Secured Creditors is disputed.

The Debtor does not believe it is necessary to provide the Secured
Creditors with additional adequate protection as a result of the
DIP Lender's priming lien because each will be adequately protected
by the significant increase in the value of the Property. The
Debtor estimates the current value of the Property is approximately
$1,000,000 because the total Project remains incomplete. Once the
Project returns to development and construction, the Debtor
estimates  the value of the Property will increase substantially.
In fact, a projection of the buildout and sale of the Project
indicates sufficient funds to pay all creditors in full and provide
a return to equity. The Secured Creditors' liens on the Property
will thus continue to adequately protect their security interest in
the Project. Therefore, granting the DIP Lender a priming lien will
actually make the Secured Creditors more protected.

A copy of the motion is available at https://bit.ly/3wyDOE4 from
PacerMonitor.com.

             About Kissimmee Condos Partnership, LLC

Kissimmee Condos Partnership, LLC is a Florida limited liability
company formed on December 10, 2016, to hold and develop two
parcels of real property in Osceola County, Florida. Pre-petition
Kissimmee Condos developed and initiated the Project, which
includes the Soho at Lakeside and Tribeca at Lakeside, which are
both residential townhome developments to be built over several
phases.

The SoHo Condos feature modern three-bedroom two and a half bath
townhomes with early development starting prices around $250,000
with numerous options to upgrade and customize the living spaces
including luxury appliances and high-end kitchen details. The  last
unit sold for $304,900, and the highest sale price to date was
$325,900. The Tribeca Condos is built on Kissimmee Condos' second
real property parcel utilizing the same three-bedroom floor plan
and opportunities for customization.

Kissimmee Condos sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. M.D. Fla. Case No. 22-00994) on March 21,
2022.

In the petition signed by Ricardo Benzecry, manager, the Debtor
disclosed up to $10 million in both assets and liabilities.

R. Scott Shuker, Esq., at Shuker and Dorris, PA is the Debtor's
counsel.



KR CITRUS: March 30 Hearing on Continued Cash Collateral Use
------------------------------------------------------------
The U.S. Bankruptcy Court for the Eastern District of California,
Fresno Division, has authorized KR Citrus, Inc. to use cash
collateral in the amount of $38,270 for the period ending March 29,
2022. A further interim hearing on the matter is scheduled for
March 30 at 9:30 a.m.

As previously reported by the Troubled Company Reporter, the cash
collateral sought to be used are proceeds from sales of citrus
products and dragon fruit nursery products. The proceeds are held
by The Home Depot due to a "claimed" but disputed security interest
being asserted by Vox Funding, LLC.

As adequate protection for the Debtor's use of cash collateral,
affected Secured Creditors will have replacement liens in the
Debtor's pre- and post-petition assets of the same type and
validity as are subject to valid pre-petition liens and security
interest and with the same priority as the pre-petition liens and
interests.

The Secured Creditors' liens upon, and interests in, the
replacement collateral will be perfected without any other act or
filing upon entry of the Order.

The Debtor is not authorized to make any payments to Vox Funding,
LLC until and unless authorized by the Court.

A copy of the order is available at https://bit.ly/3qEb3lE from
PacerMonitor.com.

                       About KR Citrus, Inc.

KR Citrus, Inc. is a California corporation is engaged in the fruit
and vegetable preserving and specialty food manufacturing
business.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. E.D. Cal. Case No. 22-10416) on March 18,
2022. In the petition signed by James Reed, chief executive
officer, the Debtor disclosed $2,002,186 in assets and $1,590,819
in liabilities.

Judge Jennifer E. Niemann oversees the case.

Riley C. Walter, Esq., at Wanger Jones Helsley is the Debtor's
counsel.



LA CASA CANAVERAL: May 2 Plan & Disclosure Hearing Set
------------------------------------------------------
On March 14, 2022, debtor La Casa Canaveral LLC filed with the U.S.
Bankruptcy Court for the Middle District of Florida a Disclosure
Statement describing its Chapter 11 Plan.

On March 21, 2022, Judge Grace E. Robson conditionally approved the
Disclosure Statement and ordered that:

    * May 2, 2022 at 1:30 p.m. in Courtroom D, Sixth Floor, of the
United States Bankruptcy Court, 400 West Washington Street,
Orlando, Florida is the hearing by video via ZOOM to consider the
disclosure statement and to conduct a confirmation hearing.

     * Creditors and other parties in interest shall file with the
clerk their written acceptances or rejections of the plan (ballots)
no later than seven days before the date of the Confirmation
Hearing.

     * Any party objecting to the disclosure statement or
confirmation of the plan shall file its objection no later than
seven (7) days before the date of the Confirmation Hearing.

     * In accordance with Local Bankruptcy Rule 3018-1, Debtor's
counsel shall file a ballot tabulation no later than two (2) days
before the date of the Confirmation Hearing.

A full-text copy of the order dated March 21, 2022, is available at
https://bit.ly/3LiyB7I from PacerMonitor.com at no charge.

Attorney for the Debtor:

     Richard Blackstone Webber, III, Esq.
     Zimmerman, Kiser & Sutcliffe, P.A.
     315 E. Robinson St., Suite 600
     Orlando, FL 32801   
     Phone: +1 407-425-7010
     Email: rwebber@zkslawfirm.com

                      About La Casa Canaveral

La Casa Canaveral LLC is a single asset real estate debtor (as
defined in 11 U.S.C. Section 101(51B)).  It is based in Cocoa
Beach, Fla.

La Casa Canaveral filed its voluntary petition for relief under
Chapter 11 of the Bankruptcy Code (Bankr. M.D. Fla. Case No.
21-05584) on Dec. 14, 2021, listing as much as $10 million in
assets.  Danny P. Ringdahl, managing member, signed the petition.

Judge Grace E. Robson oversees the case.

Michael A. Saracco, Esq., at Zimmerman, Kiser & Sutcliffe, P.A.,
serves as the Debtor's legal counsel.


LATAM AIRLINES: Court Approves Entry into Backstop Agreements
-------------------------------------------------------------
LATAM Airlines Group S.A. ("LATAM Parent") and certain of its
debtor affiliates submitted a Fifth Revised Disclosure Statement
with respect to the Jont Plan of Reorganization dated March 21,
2022.

The Fifth Revised Disclosure Statement reflects revisions
principally based on the rulings and guidance provided by the Court
at the hearing to approve the Disclosure Statement Motion, further
revisions and comments made by certain parties-in-interest and
other case developments, and resulting from, inter alia, the
Court's entry of the Memorandum Decision Granting the Debtors'
Motion for Entry of an Order Authorizing and Approving the Debtors'
Entry into and Performance under Backstop Agreements and Payment of
Related Fees and Expenses and Incurrence of Certain Indemnification
Obligations.

The Debtors continued to engage in a marketing process for an
amended and restated DIP Credit Agreement, and as a result of those
efforts, the Debtors agreed to an alternative proposal provided by
a different group of prospective lenders with such proposal
reflected in an alternative amended and restated DIP Credit
Agreement (the "New Amended and Restated DIP Credit Agreement").

On March 15, 2022, the Debtors filed the Debtors' Additional
Supplement to the Motion for an Order (I) Authorizing the Debtors
to (A) Enter into the Amended and Restated Credit Agreement, (B)
Obtain Replacement Tranche C Postpetition Financing, and (C) Grant
Superpriority Administrative Expense Claims and (II) Granting
Related Relief (the "Second Supplement to the Fourth DIP Motion")
requesting Court approval of the New Amended and Restated DIP
Credit Agreement. During the hearing on the Supplement to the
Fourth DIP Motion, the Court approved the Debtors' entry into the
New Amended and Restated DIP Credit Agreement on the record.

The total committed amount under the New Amended and Restated DIP
Credit Agreement will increase to $3.7 billion which reflects an
increase in the committed amount under the Tranche C facility from
the existing $1.15 billion to $1.650 billion intended to cover the
costs of refinancing the Tranche C facility existing under the DIP
Credit Agreement.

The scheduled maturity date of the New Amended and Restated DIP
Credit Agreement will be August 8, 2022, subject to the possibility
that LATAM may extend the maturity date at its discretion to a date
no later than October 14, 2022, provided LATAM may further extend
the maturity date to a date no later than the earlier of (x)
November 30, 2022 or (y) the termination of the Restructuring
Support Agreement, in the event the World Health Organization or
the U.S. Centers for Disease Control designates any COVID-19
variant as a variant of concern or variant of high consequence (or
such other designations as may be used by the foregoing entities
with similar effect) within 45 days of the scheduled maturity
date.

As of March 11, 2022, approximately 6,479 proofs of claim had been
filed against the Debtors, asserting approximately $125,101,190,272
in aggregate liquidated and unliquidated Claims.

On March 15, 2022, the Bankruptcy Court issued a memorandum
decision granting the Backstop Motion and approving the Debtors'
entry into the Backstop Agreements (the "Backstop Opinion"). In the
Backstop Opinion, the Court declined to rule on certain objections
made by the Creditors' Committee and other objecting parties which
the Court, in the Backstop Opinion, indicated were premature and
related to confirmation of the Plan. The Court indicated that the
objecting parties' rights to object to confirmation of the Debtors'
Plan on those grounds were preserved.

The Creditors' Committee also has learned that the Debtors have
requested that various creditors enter into certain "Claim
Allowance Agreements" whereby, among other things, (a) the Debtors
agree to stipulate to the Allowed amount of the creditor
counterparty's Claims and (b) the creditor counterparty agrees to
vote to accept the Plan. The Creditors Committee maintains that the
Debtors' seeking and entering into such agreements constitutes
impermissible solicitation of Plan votes and may violate U.S.
bankruptcy laws. The Debtors have not publicly disclosed how many
creditors they have solicited in this manner. The Debtors are
responding to certain discovery requests made by the Creditors'
Committee and the U.S. Trustee and that discovery is ongoing.

The Debtors disagree with the Creditors' Committee's contentions,
and maintain that (a) no Claims have been allowed in exchange for
any agreement to vote on the Plan, (b) "Claim Allowance Agreements"
as well as plan support agreements are commonplace in chapter 11
proceedings and (c) such agreements executed by the Debtors fully
comply with the Bankruptcy Code. Nonetheless, the Debtors have
agreed that they will not enforce any provision in a "Claim
Allowance Agreement" that would require a creditor to vote to
accept the Plan, provided, however, that, for the avoidance of
doubt, such agreement does not apply to the Restructuring Support
Agreement.

The Debtors and Reorganized Debtors, as applicable, shall fund
distributions under the Plan with: (i) Cash on hand, including Cash
from operations or asset dispositions; (ii) Cash proceeds from the
subscription of ERO New Common Stock pursuant to the ERO Rights
Offering Procedures (including the subscription of ERO New Common
Stock by Eligible Equity Holders during the ERO Preemptive Rights
Offering Period), (iii) the New Convertible Notes Class A (and the
Cash proceeds from the sale by the Sales Agent of the New
Convertible Notes Class A that would otherwise be distributed to
Ineligible Holders of General Unsecured Claims against LATAM
Parent), (iv) the New Convertible Notes Class C, (v) the Cash
proceeds from the subscription of the New Convertible Notes
(including any Cash proceeds from the subscription of the New
Convertible Notes Class A and New Convertible Notes Class C by
Eligible Equity Holders during the New Convertible Notes Preemptive
Rights Offering Period above the Allowed Class 5a Treatment Cash
Amount), and (vi) the proceeds of the Exit Financing.

Counsel for the Debtors:

     CLEARY GOTTLIEB STEEN & HAMILTON LLP
     Richard J. Cooper
     Lisa M. Schweitzer
     Luke A. Barefoot
     Thomas S. Kessler
     One Liberty Plaza
     New York, New York 10006
     Telephone: (212) 225-2000
     Facsimile: (212) 225-3999         

                  About LATAM Airlines Group

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

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

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

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

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

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

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

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

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


LCN PARTNERS: Wins Cash Collateral Access Thru April 6
------------------------------------------------------
The U.S. Bankruptcy Court for the Eastern District of Pennsylvania
has authorized LCN Partners, Inc. to use cash collateral in
accordance with the budget, with a 10% variance and pay
pre-petition employee obligations.

The Debtor requires immediate authority to use cash collateral to
continue its business operations without interruption toward the
objective of formulating an effective plan of reorganization. The
Debtor's use of cash collateral is necessary to avoid immediate and
irreparable harm to the estate pending a final hearing. The amount
of cash collateral authorized to be used pending a final hearing or
entry of a final order is not to exceed $210,000 on an aggregate
basis, for the time period from the Petition Date through April 6,
2022.

As adequate protection for the use of cash collateral, secured
creditors are granted a replacement perfected security interest
under Section 361(2) of the Bankruptcy Code to the extent the cash
collateral is used by the Debtor, to the extent and validity and
with the same priority in the Debtor's post-petition collateral,
and proceeds thereof, the Secured Creditors may have held in the
Debtor's pre-petition collateral. To the extent any other creditor
holds or asserts a lien position in cash collateral, such creditor
will receive a replacement lien to the same extent, priority and
validity as it existed prior to the Petition Date.

To the extent the adequate protection provided proves insufficient
to protect the interest of parties found to have an interest in and
to the cash collateral, they will have a super-priority
administrative expense claim.

The replacement liens and security interests granted are
automatically deemed perfected upon entry of the Order without the
necessity of the Secured Creditors taking possession, filing
financing statements, mortgages or other documents only to the same
extent priority and validity as existed pre-petition.

The Debtor is authorized to pay Unpaid Compensation accruing prior
to the Petition Date on the regularly scheduled pay days. Moreover,
the Debtor is authorized to move forward with the payment of the
Prepetition Employee Obligations and the continuation of the
related employment benefit policies. Lastly, the Order, as it
pertains to the payment of Prepetition Employee Obligations, is
entered nunc pro tunc to the Petition Date. However, Prepetition
Employee Obligations will be paid in accordance with, and will not
exceed the aggregate amounts set forth in, the Budget and the
amount of Prepetition Employee Obligations for any single employee
will not exceed $12,850.  To the extent any pre-petition payroll to
non-insiders is made, the Debtor is directed to pay all associated
taxes and benefits associated therewith.

A further interim hearing on the matter is scheduled for April 6 at
5 p.m.

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

                     About LCN Partners, Inc.

LCN Partners, Inc. sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. E.D. Pa. Case No. 22-10665) on March 17,
2022. In the petition signed by Joseph E. Robbins, president, the
Debtor disclosed up to $1 million in both assets and liabilities.

Judge Eric L. Frank oversees the case.

Albert A. Ciardi III, Esq., at Ciardi Ciardi and Astin is the
Debtor's counsel.



LOVE COMMUNITY: Continued Operations to Fund Plan
-------------------------------------------------
Love Community, LLC, filed with the U.S. Bankruptcy Court for the
District of Nebraska an Amended Plan of Reorganization for Small
Business under Subchapter V dated March 21, 2022.

Debtor was formed in 2015 to provide community-based assistance to
individuals who have disabilities and chronic health conditions.
Debtor provides most of its care through individual care workers,
who serve as independent contractors of Debtor.

Debtor filed for protection under Chapter 11, Subchapter V of the
Bankruptcy Code on October 25, 2021. Debtor filed after a merchant
capital creditor executed upon Debtor's receivables with Nebraska
Department of Health and Human Services, resulting in Debtor having
no cash to operate.

The financial projections show that Debtors will have projected
disposable income of $329,220.00, which is sufficient to pay all
secured, priority unsecured, and general unsecured creditors in
full.

Debtor's final payment under this plan is expected to be paid on or
around December 31, 2025.

Debtor's net income is expected to grow incrementally annually
during the term of the plan. This is based on projected income due
to Debtor's anticipated efforts and expansion into the market. It
is expected that more and more services for individuals with
disabilities and chronic health conditions will continue to
increase, both as a result of market conditions as well as the
aging population.

This Plan of Reorganization proposes to pay creditors of Debtor
from the net income of Debtor in operation of its business as a
community-based assistance for individuals with chronic health
problems and disabilities who qualify for a Medicaid Waiver through
the State of Nebraska.

Class 2 consists of Expansion Capital Group. This claim shall be
paid in full, at 5.50% interest. Expansion Capital Group 5020 S
Broadband Ln Sioux Falls, SD 57108-2318 Creditor shall continue to
have its lien on collateral until this claim is paid in full, at
which point, Creditor shall release its lien.

Class 3 consists of General Unsecured Creditors and general
unsecured portion of any other claim:

     * IRS-Geneneral Unsecured - $10,550.19 shall be paid directly
in two installments: (1) $5,275.10 by 12/31/2024 (2) $5,275.09 by
12/31/2025.

     * NE DOR - $236.51 shall be paid directly by 12/31/2024.

     * Dedicated Commercial Recovery - $25,000.00 shall be paid
directly in two installments: (1) $12,500.00 by 12/31/2024 (2)
$12,500.00 by 12/31/2025.

     * US SBA - $69,768.00 shall be paid directly in two
installments: (1) $34,884.00 by 12/31/2024 (2) $34,884.00 by
12/31/2025.

     * Accurate Background - $1,161.00 shall be paid directly in
two installments: (1) $580.50 by 12/31/2024 (2) $580.50 by
12/31/2025.

     * Hampton Enterprises - $10,000.00 shall be paid in two
installments: (1) $5,000.00 by 12/31/2024 (2) $5,000.00 by
12/31/2025.

Class 4 consists of Devon L. Gibbs' 100% interest in equity of
Debtor. Debtor shall retain equity, after payment of ordinary
expenses and payments pursuant to this plan for the benefit of
equity holders.

Debtor shall continue operation of its business and also attempt to
expand its services in the Lincoln, and greater-Lincoln, Nebraska
area in order to fund this plan and continue its history of
positive cash flow.

The primary source of funding this plan will be from the operation
of Debtor as a community based home health/assistance agency. The
net income from 2021 of Debtor was $57,233.03, and it is expected
the business will continue to grow annually. As the financials
attached to this plan shows, Debtor expects a net income from
operations in 2022 of $72,000.00; 2023: $79,080.00; 2024:
$86,040.00, and 2025: $92,100.00. This projected source of funding
will allow Debtor to pay all its creditors in full during a three
year plan period.

It is in the best interests of Debtor's continual growth, however,
to provide for payment over a four-year period rather than three.
It's also historically apparent that Debtor's industry can be
uncertain at times. With a four year plan and gradually increased
payments, this plan will be feasible for Debtor regardless of
economic conditions that may reduce net income.
  
A full-text copy of the Amended Plan of Reorganization dated March
21, 2022, is available at https://bit.ly/3Lcm3yl from
PacerMonitor.com at no charge.

Attorney for Debtor:

     John A. Lentz, Esq.
     Lentz Law, PC, LLO
     650 J St Ste 215B
     Lincoln, NE 68508
     Phone: +1 402-421-9676
     Email: john@johnlentz.com

                    About Love Community LLC

Love Community, LLC, filed a petition for Chapter 11 protection
(Bankr. D. Neb. Case No. 21-41097) on Oct. 25, 2021, listing up to
$100,000 in assets and up to $500,000 in liabilities.  Judge Brian
S. Kruse oversees the case.  

John A. Lentz, Esq., at Lentz Law, PC, LLO, is the Debtor's legal
counsel.  Russell Cowan of Money Smarts, Inc., is the Debtor's
accountant and bookkeeper.


LUCCI RESTAURANT: Case Summary & 20 Largest Unsecured Creditors
---------------------------------------------------------------
Debtor: Lucci Restaurant Group LLC
          d/b/a Bobby's Deerfield
        695 Deerfield Rd.
        Deerfield, IL 60015

Business Description: Lucci Restaurant Group LLC owns and operates
                      a full-service restaurant.

Chapter 11 Petition Date: March 25, 2022

Court: United States Bankruptcy Court
       Northern District of Illinois

Case No.: 22-03452

Judge: Hon. David D. Cleary

Debtor's Counsel: Richard N. Golding, Esq.
                  THE GOLDING LAW OFFICES, P.C.
                  500 N. Dearborn St., 2nd Flr.
                  Chicago, IL 60654
                  Tel: (312) 832-7885
                  Fax: (312) 755-5720
                  Email: rgolding@goldinglaw.net

Total Assets: $405,300

Total Liabilities: $2,315,867

The petition was signed by Betim Arifi, member.

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

https://www.pacermonitor.com/view/47WL5SY/Lucci_Restaurant_Group_LLC__ilnbke-22-03452__0001.0.pdf?mcid=tGE4TAMA


M.S. ACQUISITIONS: Case Summary & 18 Unsecured Creditors
--------------------------------------------------------
Debtor: M.S. Acquisitions & Holdings, LLC
        14366 Charthouse Circle
        Naples, FL 34114

Chapter 11 Petition Date: March 25, 2022

Court: United States Bankruptcy Court
       Middle District of Florida

Case No.: 22-00341

Debtor's Counsel: Brett Lieberman, Esq.
                  EDELBOIM LIEBERMAN REVAH PLLC
                  20200 W Dixie Highway
                  Ste 905
                  Miami, FL 33180
                  Tel: 305-768-9909
                  Fax: 305-928-1114
                  Email: Brett@elrolaw.com

Total Assets: $196,427

Total Liabilities: $5,526,926

The petition was signed by Michael Sciore, CEO.

A full-text copy of the petition containing, among other items, a
list of the Debtor's 18 unsecured creditors is available for free
at PacerMonitor.com at:

https://www.pacermonitor.com/view/YPK7VEA/MS_Acquisitions__Holdings_LLC__flmbke-22-00341__0001.0.pdf?mcid=tGE4TAMA


MALLINCKRODT PLC: Robbins, Sullivan 3rd Update on First Lien Group
------------------------------------------------------------------
In the Chapter 11 cases of Mallinckrodt PLC, et al., the law firms
of Robbins, Russell, Englert, Orseck & Untereiner LLP and Sullivan
Hazeltine Allinson LLC submitted a third supplemental verified
statement under Rule 2019 of the Federal Rules of Bankruptcy
Procedure, to disclose an updated list of members and holdings of
the Ad Hoc First Lien Notes Group.

The Ad Hoc First Lien Notes Group formed by certain unaffiliated
holders of the Debtors' 10.000% first lien senior secured notes due
2025 issued under that certain Indenture dated as of April 7,
2020.

In or around November 2020, certain Members of the Ad Hoc First
Lien Notes Group engaged Counsel to represent the Ad Hoc First Lien
Notes Group in connection with the Members' holdings of the First
Lien Notes. From time to time thereafter, certain additional
Members have joined the Ad Hoc First Lien Notes Group.

On Nov. 17, 2020, Counsel filed the Verified Statement of Robbins,
Russell, Englert, Orseck, Untereiner & Sauber LLP and Sullivan
Hazeltine Allinson LLC Pursuant To Federal Rule of Bankruptcy
Procedure 2019.

On May 20, 2021, Counsel filed the First Supplemental Verified
Statement of Robbins, Russell, Englert, Orseck & Untereiner LLP and
Sullivan Hazeltine Allinson LLC Pursuant To Federal Rule of
Bankruptcy Procedure 2019.

On November 2, 2021, Counsel filed the Second Supplemental Verified
Statement of Robbins, Russell, Englert, Orseck & Untereiner LLP and
Sullivan Hazeltine Allinson LLC Pursuant To Federal Rule of
Bankruptcy Procedure 2019.

Counsel submits this Second Supplemental Verified Statement to
update the current membership of the Ad Hoc First Lien Notes Group
and the disclosable economic interests currently held by the
Members of the Ad Hoc First Lien Notes Group.

Counsel submits this Third Supplemental Verified Statement to
update the current membership of the Ad Hoc First Lien Notes Group
and the disclosable economic interests currently held by the
Members of the Ad Hoc First Lien Notes Group.

As of March 17, 2022, members of the Ad Hoc First Lien Notes Group
and their disclosable economic interests are:

Aurelius Capital Management, LP
535 Madison Avenue 31st Floor
New York, NY 10022

* First Lien Notes: $29,629,000
* $18,174,489 2024 Term Loan Obligations
* $21,892,604 2025 Term Loan Obligations
* $9,974,000 Second Lien Notes Obligations
* $34,284,000 5.500% Senior Notes Obligations
* $12,200,000 5.625% Senior Notes Obligations
* $25,372,000 5.75% Senior Notes Obligations
* $ $51,574,000 4.75% Unsecured Notes Obligations
* $200,000 9.50% Debenture Obligations

Bardin Hill Investment Partners LP
299 Park Ave.
24th Floor
New York, NY 10171

* First Lien Notes: $24,000,000

Capital Research and Management Company
333 South Hope Street 50th Floor
Los Angeles, CA 90071

* First Lien Notes: $40,706,000

Moore Global Investments, LLC
11 Times Square
New York, NY 10036

* First Lien Notes: $23,915,000
* $3,378,000 5.625% Senior Notes Obligations
* $1,631,000 5.75% Senior Notes Obligations

Stonehill Capital Management LLC
320 Park Ave
26th Floor
New York, NY 10022

* First Lien Notes: $68,540,000

Two Seas Capital LP
32 Elm Place 3rd Floor
Rye, NY 10580

* First Lien Notes: $15,000,000
* $3,225,000 Second Lien Notes Obligations
* $4,000,000 5.750% Senior Notes Obligations

VR Global Partners, L.P.
300 Park Avenue 16th Floor
NYC, NY 10022

* First Lien Notes: $46,410,000
* $7,855,000 4.75% Unsecured Notes Obligations

Counsel to the Ad Hoc First Lien Notes Group can be reached at:

          SULLIVAN HAZELTINE ALLINSON LLC
          William D. Sullivan, Esq.
          William A. Hazeltine, Esq.
          919 North Market Street, Suite 420
          Wilmington, DE 19801
          Tel: (302) 428-8191
          Fax: (302) 428-8195
          E-mail: bsullivan@sha-llc.com
                  whazeltine@sha-llc.com

             - and -

          ROBBINS, RUSSELL, ENGLERT, ORSECK, UNTEREINER &
          SAUBER LLP
          Lawrence S. Robbins, Esq.
          Michael L. Waldman, Esq.
          Jason A. Shaffer, Esq.
          2000 K Street, N.W., 4th Floor
          Washington, DC 20006
          Telephone: (202) 775-4500
          Facsimile: (202) 775-4510
          E-mail: lrobbins@robbinsrussell.com

A copy of the Rule 2019 filing, downloaded from PacerMonitor.com,
is available at https://bit.ly/3IGq3pa and https://bit.ly/3iA705q

                    About Mallinckdrodt

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.

As of March 27, 2020, the Company had $10.17 billion in total
assets, $8.27 billion in total liabilities, and $1.89 billion in
total shareholders' equity.

On Oct. 12, 2020, Mallinckrodt plc and certain of its affiliates
sought Chapter 11 protection in Delaware in the U.S. (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 the Company.

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

Latham & Watkins LLP, Ropes & Gray LLP and Wachtell, Lipton, Rosen
& Katz are serving as counsel to the Company, Guggenheim
Securities, LLC is serving as investment banker and AlixPartners
LLP is serving as restructuring advisor to Mallinckrodt.  Hogan
Lovells is serving as counsel with respect to the Acthar Gel
matter.  Prime Clerk LLC is the claims agent.


MAPLE LEAF: Case Summary & 20 Largest Unsecured Creditors
---------------------------------------------------------
Debtor: Maple Leaf, Inc.
        2416 Spring Rose Road
        Verona, WI 53593

Chapter 11 Petition Date: March 25, 2022

Court: United States Bankruptcy Court
       Western District of Wisconsin

Case No.: 22-10420

Judge: Hon. Catherine J. Furay

Debtor's Counsel: Craig E. Stevenson, Esq.
                  DEWITT LLP
                  Two E. Mifflin Street, Ste. 600
                  Madison, WI 53703
                  Tel: 608-252-9263
                  Fax: 608-252-9243
                  Email: ces@dewittllp.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Joel Grant, 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/M6AZGNQ/Maple_Leaf_Inc__wiwbke-22-10420__0001.0.pdf?mcid=tGE4TAMA


MARY A II: Case Summary & 20 Largest Unsecured Creditors
--------------------------------------------------------
Debtor: The Mary A II, LLC
        201 N. Franklin St. Ste. 2000
        Tampa, FL 33602

Chapter 11 Petition Date: March 25, 2022

Court: United States Bankruptcy Court
       Middle District of Florida

Case No.: 22-01177

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

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by William J. Long as chief restructuring
officer.

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/5DZ6BUA/The_Mary_A_II_LLC__flmbke-22-01177__0001.0.pdf?mcid=tGE4TAMA


MARYLAND ECONOMIC: S&P Raises Parking Bond Ratings to 'BB-'
-----------------------------------------------------------
S&P Global Ratings raised its long-term rating to 'BBB-' from 'BB'
on the Maryland Economic Development Corp.'s (MEDCO) series 2018A
and 2018B senior parking facility revenue bonds and to 'BB+' from
'BB-' on MEDCO's series 2018C subordinate-lien parking facility
revenue bonds. The outlook is positive.

"The upgrade reflects the parking system's demonstrated
rate-setting flexibility and strong demand and revenue recovery
trends that have been near or above our expectations and our
updated activity recovery estimates," said S&P Global Ratings
credit analyst Kayla Smith. "We believe the demand levels are
sustainable and support an improved market position assessment and
strong enterprise risk profile."

Pledged revenue consists of parking facility receipts from the
three parking garages, totaling 2,454 spaces, located in the city's
waterfront location, which are operated by MEDCO under a 50-year
lease with the City of Baltimore. Approximately $65.6 million
remains outstanding on the bonds. All bonds are supported by
cash-funded debt service reserves totaling roughly $3.8 million.



MD AND SD: Creditors to Get Proceeds From Asset Liquidation
-----------------------------------------------------------
MD and SD LLC, filed with the U.S. Bankruptcy Court for the
Northern District of Illinois a Small Business Plan of Liquidation
under Subchapter V dated March 21, 2022.

The Debtor owns real estate which previously served as a vehicle
repair facility. The Debtor's principal, prior to his death, also
owned Midwest Automotive, Inc. which operated out of the commercial
real estate. The income of Midwestern Automotive, Inc. had declined
substantially as a result of the pandemic.

The Debtor is the proponent of this Plan as well as the Disbursing
Agent if the plan is consensual. If the Plan is not consensual,
William B. Avellone, Sub-Chapter V Trustee is the disbursing agent.
This Plan provides for distributions to the holders of allowed
claims from the Debtor's commercial real estate commonly known as
1065 Lee Street, Des Plaines, Illinois ("the real estate").

The Debtor's only asset is the real estate. The real estate is
encumbered with a mortgage held by Centrust Bank, N.A. with a
balance of $1,197,966.  The mortgage is cross-collateralized with
the residential property commonly known 15 North Waverly Street
Mount Prospect, Illinois ("the residential real estate"). A
contract is currently pending for the sale of the residential real
estate with a projected sales date of May 15, 2022. After costs and
expenses the sale is expected to net in excess of $500,000.00 which
will be paid to Centrust (lowering the balance to approximately
$700,000.00.

The Debtor's Plan provides for payments to be made to allowed
claims from the liquidation of Debtor's assets.

Class 1 consists of the Secured Claim of Centrust Bank, N.A.
Centrust Bank, N.A. its principals, agents, successors and/or
assigns ("Centrust") are impaired by this Plan. In its Proof of
Claim (7-1), Centrust asserts that it holds the perfected first
mortgage of the real estate in the amount of $1,197,965.64.
Centrust's proof of claim attaches copies of the note, mortgage and
an Assignments of Rents ("Loan Documents").

Proof of Claim 7-1 asserts amounts due the following of which are
questionable or need Centrust to provide additional documentation:
a) Centrust states that the 2019 second installment ($38,946.27)
and 2020 first installment ($34,227.79) has been paid but such a
payment is not reflected in the records of the Cook County
Treasurer; b) Late Charges of $ $7,291.15; c) Payoff Processing Fee
of $150.00; d) Appraisal Fees of $1,650.00; e) Forced Placed
Insurance of $9,398.73; f) Recoupment Fee of $9,685.58; g)
PrePayment penalty of $3,343.52; h) Attorney Fees and Costs of
$24,806.42; and i) Interest of $99,864.71.

A contract is currently pending for the sale of the residential
real estate with a projected sales date of May 15, 2022. After
costs and expenses the sale is expected to net in excess of
$500,000.00 which will be paid to Centrust (lowering the balance to
approximately $700,000.00). Based on the listing price of
$1,300,000.00 a contract sales price of $1,100,000.00 is hoped and
anticipated. This price should allow sufficient funds to pay
Centrust in full. The Order allowing the employment of Michael
Baldwin and Terri Cox expires on March 9, 2023. In the event that
no contract is pending on March 9, 2022, the injunction imposed by
this Plan is modified to allow Centrust Bank, N.A. to proceed with
foreclosure.

All creditors will receive payment in full through this Chapter 11
Plan. All of the assets of the Debtor and this estate shall vest in
the Debtor upon Confirmation of the Plan subject to the
liquidation, terms and conditions of this Plan.

This Plan is self-executing. The Debtor shall not be required to
execute any newly created documents to evidence the claims, liens
or terms of repayment to the holder of any Allowed Claim, except
for the Restructured Promissory Note and all other loan documents.

A full-text copy of the Liquidating Plan dated March 21, 2022, is
available at https://bit.ly/37Oe5x1 from PacerMonitor.com at no
charge.

Debtor's Counsel:

     Paul M. Bach, Esq.
     Penelope N. Bach
     Bach Law Offices, Inc.
     P.O. Box 1285
     Northbrook, IL 60062
     Tel: (847) 564-0808
     Email: paul@bachoffices.com

                          About MD and SD

MD and SD, LLC, a company in Des Plaines, Ill., sought protection
under Chapter 11 of the Bankruptcy Code (Bankr. N.D. Ill. Case No.
21-14376) on Dec. 20, 2021, listing as much as $10 million in both
assets and liabilities.  Michael A. Difatta, managing member,
signed the petition.

Judge Janet S. Baer oversees the case.

The Bach Law Offices, led by Paul M. Bach, is the Debtor's legal
counsel.


MEGA PHILADELPHIA: Case Summary & 20 Largest Unsecured Creditors
----------------------------------------------------------------
Debtor: Mega Philadelphia, LLC
        14366 Charthouse Circle
        Naples, FL 34114

Business Description: Mega Philadelphia, LLC operates in the radio

                      and television broadcasting industry.

Chapter 11 Petition Date: March 25, 2022

Court: United States Bankruptcy Court
       Middle District of Florida

Case No.: 22-00340

Debtor's Counsel: Brett Lieberman, Esq.
                  EDELBOIM LIEBERMAN REVAH PLLC
                  20200 W Dixie Highway
                  Ste 905
                  Miami, FL 33180
                  Tel: 305-768-9909
                  Fax: 305-928-1114
                  Email: Brett@elrolaw.com

Total Assets: $346,574

Total Liabilities: $2,285,961

The petition was signed by Michael Sciore, CEO.

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/YFBY27Q/Mega_Philadelphia_LLC__flmbke-22-00340__0002.0.pdf?mcid=tGE4TAMA


NATION DESIGN: Case Summary & 20 Largest Unsecured Creditors
------------------------------------------------------------
Debtor: Nation Design Partners LLC
        851 Newtown Road
        Berwyn, PA 19333

Business Description: Nation Design is a merchant wholesaler of
                      apparel, piece goods, and notions.

Chapter 11 Petition Date: March 25, 2022

Court: United States Bankruptcy Court
       Eastern District of Pennsylvania

Case No.: 22-10745

Judge: Hon. Magdeline D. Coleman

Debtor's Counsel: Raymond H. Lemisch, Esq.
                  KLEHR HARRISON HARVEY BRANZBURG LLP
                  1835 Market Street
                  Philadelphia, PA 19103
                  Tel: (215) 569-4298
                  Email: rlemisch@klehr.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by James Ronon as president.

A copy of the Debtor's list of 20 largest unsecured creditors is
available for free at PacerMonitor.com at:

https://www.pacermonitor.com/view/DN5ESFQ/Nation_Design_Partners_LLC__paebke-22-10745__0001.2.pdf?mcid=tGE4TAMA

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

https://www.pacermonitor.com/view/DEAUNFA/Nation_Design_Partners_LLC__paebke-22-10745__0001.0.pdf?mcid=tGE4TAMA


NAVIENT SOLUTIONS: Judge Declines Attempt to Force Chapter 11
-------------------------------------------------------------
Rick Archer of Law360 reports that a New York federal judge
Wednesday, March 23, 2022, upheld a bankruptcy court's dismissal of
an attempt by student loan borrowers to force student loan servicer
Navient Solutions into Chapter 11, saying they had failed to
support their claims that the company is bankrupt.

In his opinion, U.S. District Judge John Koeltl said the three
borrowers had failed to provide the bankruptcy judge with any
grounds to find Navient had been failing to pay its debts, but had
provided him with sufficient grounds to find their petition was a
bad-faith attempt to gain leverage in a separate lawsuit.

                     About Navient Solutions

Navient Solutions is the servicing unit of student loan giant
Navient Corp. (Nasdaq:NAVI).  Navient Solutions is a wholly-owned
subsidiary of Navient Corp. and acts as the principal management
company for most of Navient's business activities. Navient
Solutions' servicing division manages and operates the loan
servicing functions for Navient and its affiliates.

According to PacerMonitor.com, Sarah Bannister, Brandon Hood, and
LaBarron Tate have filed an involuntary Chapter 11 petition against
Navient Solutions, LLC (Bankr. S.D.N.Y. Case No. 21-10249) on Feb.
8, 2021, saying they were owed a combined $45,684 in "overpayments"
that they say the servicer illegally collected.

The Petitioners reportedly had their private student debts
discharged in bankruptcy but have been hounded and lied to for more
than a decade to repay discharged debts.

The Petitioners' counsel:

       Austin C. Smith, Esq.
       Smith Law Group LLP
       95 Cove Hollow Rd
       East Hampton, NY 11937
       E-mail: acsmithlawgroup.com
               aconnellsmith@gmail.com


NEELKANTH HOTELS: Has Continued Cash Access Until April 30
----------------------------------------------------------
Judge Jeffery W. Cavender of the U.S. Bankruptcy Court for the
Northern District of Georgia authorized Neelkanth Hotels, LLC to
continue using cash collateral, in accordance with the budget,
through and including April 30, 2022, or the date on which a
hearing is held to consider confirmation of the Debtor's plan of
reorganization.

The Debtor is directed to serve a copy of the order on counsel for
the U.S. Trustee and counsel for U.S. Bank, N.A.

A copy of the order is available for free at https://bit.ly/3NpRt6A
from PacerMonitor.com.

                      About Neelkanth Hotels

Neelkanth Hotels, LLC, a privately held company in the traveler
accommodation industry, filed its voluntary Chapter 11 petition
(Bankr. N.D. Ga. Case No. 20-69501) on Aug. 31, 2020, listing as
much as $10 million in both assets and liabilities.  Hemant Thaker,
member and manager, signed the petition.

Judge Jeffery W. Cavender oversees the case.

Schreeder, Wheeler & Flint, LLP serves as the Debtor's legal
counsel.



NSG HOLDINGS: S&P Affirms 'BB+' ICR, Outlook Stable
---------------------------------------------------
S&P Global Ratings affirmed its 'BB+' issuer credit rating (ICR) on
NSG Holdings LLC (NSGH)  and its 'BBB-' issue-level rating on the
company's senior secured notes. The '2' recovery rating on the
notes is unchanged, indicating its expectation for substantial
recovery (70%-90%; rounded estimate: 85%) in a default scenario.

S&P said, "The stable outlook reflects our expectation that cash
flows will remain predictable, given the company's fully contracted
operations, and that financial metrics will continue to improve in
the absence of any major operational challenges and additional
debt.

"In the absence of recontracting, NSGH's scale and diversification
will likely decline. Our rating on NSGH is underpinned by the
company's fully amortizing debt profile and cash flow certainty
that results from its five gas-fired power plants being fully
contracted with investment-grade-rated counterparties. However, the
company's PPAs begin to expire in April 2023 over a four-year
period until the last one expires in May 2027. This could gradually
reduce cash flow stability if the assets are not recontracted,
although the PPAs' staggered expiries provide some cushion for the
fully amortizing debt profile.

"In our view, this development will likely lead to a reduction in
NSGH's diversification and scale. Once the PPA for NSGH's Nevada
Cogeneration Associates No. 1 power plant with Nevada Power Co.
(A/Stable/--) expires in April 2023 and absent any recontracting,
the company's counterparty risk will increase because it will have
exposure to a single offtaker, Duke Energy Florida LLC
(BBB+/Stable/A-2) for its four other assets. We think that the
expiry of the PPAs will enhance the likelihood of asset sales,
further reducing the company's geographic and asset
diversification. As a result, we view NSGH as increasingly less
diversified compared with peers. NSGH's latest asset sale took
place in 2020 when the company disposed of the Colver coal plant.

"Fully amortizing debt and predictable cash flows result in minimal
financial risk. Given the contracted nature of NSGH's cash flows,
they are highly predictable during our forecast period. The company
is mainly exposed to operational risk because fuel risk has been
largely hedged and volume and energy margin risk is mitigated by
the contractual provisions of the PPAs. Given the cash flow
predictability coupled with the fully amortizing debt profile, we
expect the company's leverage will continue to steadily decline as
principal balances amortize. We forecast EBITDA of about $240
million and expect S&P Global Ratings' adjusted debt to EBITDA of
below 1x over the next 12 months.

"The stable outlook reflects S&P Global Ratings' expectation that
cash flows will remain predictable, existing debt fully amortizes,
and no debt is added. Under our base-case scenario, we expect
stable operations and forecast leverage will average about 1x in
2021 and 2022.

"We could lower the rating if leverage increased to above 2.5x.
This would most likely occur if NSGH issues additional debt but
could also stem from a significant increase in operating costs and
major plant outages, leading to lower operating margins.

"If material recontracting activity took place to replace expiring
contracts in the absence of operational difficulties and additional
debt, we could take a positive rating action during the 24-month
outlook period."



NUZEE INC: All Three Proposals Passed at Annual Meeting
-------------------------------------------------------
NuZee, Inc. held its 2022 Annual Meeting of Stockholders at which
the stockholders:

   (1) elected Masateru Higashida, Kevin J. Conner, Tracy Ging, J.
Chris Jones, Nobuki Kurita, and David G. Robson as directors;

   (2) approved, on an advisory basis, the compensation of Named
Executive Officers; and

   (3) ratified the appointment of the Independent Registered
Public Accounting Firm.

                            About NuZee

NuZee, Inc. (d/b/a Coffee Blenders) is a specialty coffee company
and a single-serve pour-over coffee pouch producer and co-packer.
The Company owns packing equipment developed in Asia for single
serve pour over production. It co-packs single-serve pour-over
coffee and tea bag style coffees for customers in the U.S. market
and also co-packs for the South Korean market.

NuZee reported a net loss of $18.55 million for the year ended
Sept. 30, 2021, a net loss of $9.52 million for the year ended
Sept. 30, 2020, and a net loss of $12.21 million for the year ended
Sept. 30, 2019.  Nuzee reported a net loss of $2.80 million for the
three months ended Dec. 31, 2021. As of Dec. 31, 2021, the Company
had $14.26 million in total assets, $1.97 million in total
liabilities, and $12.29 million in total stockholders' equity.


PARAMOUNT GLOBAL: Fitch Rates Junior Subordinated Debentures 'BB+'
------------------------------------------------------------------
Fitch Ratings has assigned a 'BB+' rating to Paramount Global's
(Paramount) issuance of 40-year junior subordinated debentures. The
rating reflects Fitch's standard notching for a hybrid instrument
with its risk characteristics. Proceeds from the offering are
expected to be used for general corporate purposes including debt
repayment. The Rating Outlook is Stable.

KEY RATING DRIVERS

Leverage Improvement: Pro forma Fitch-calculated leverage,
including approximately $1.9 billion of debt repayments in February
2022 using cash on hand and the proposed issuance, improves to 3.5x
as of Dec. 31, 2021. Fitch notes the proposed junior subordinated
debentures receive 50% equity credit given the equity-like
characteristics of this type of hybrid instrument, in line with
Paramount's existing junior subordinated debt. The leverage
reduction is in line with company's efforts to drive leverage to
its 2.75x target, which Fitch continues to expect will occur by
fiscal 2024.

Advertising Market: Advertising spending in 2020 experienced a
significant pull-back followed by gradual improvement to
mid-single-digit declines during 2H20, in line with Fitch's
expectations. The advertising environment recovered faster than
expected in 2021 and Fitch expects continued recovery in 2022,
although at a decelerated pace. However, uncertainty remains around
new coronavirus variants and policy responses remain a key risk to
the forecast.

Operating Headwinds: The company will continue to face significant
operating headwinds. Uncertainty remains around the pandemic and
friction between theatrical and direct-to-consumer (DTC)
distribution strategies. The viewership environment continues to
fragment amid a growing number of DTC offerings and cord-cutting
acceleration. Near-term costs will increase to fund Paramount+'s
content and infrastructure requirements. Finally, Paramount needs
to grow streaming subscribers fast enough to offset industry-wide
linear bundle weakness.

Strong Asset Portfolio: Paramount's iconic brands include
Paramount+, the CBS Television Network, SHOWTIME Network, Paramount
Pictures, Paramount Television Studios, Smithsonian Channel and
Pluto TV. Paramount+ is Paramount's primary DTC offering and a key
growth strategy component. Although Paramount also has strong cable
network brands, including Nickelodeon, MTV, Comedy Central and BET,
the overall multichannel video programming distributor (MVPD)
landscape remains stressed.

The company has a steady stream of successful television
programming that kept CBS network number one in prime time for 14
years, several film franchises and a fairly robust programming
library. CBS's broad sports programming generates significant
audience loyalty with its the rights to certain PGA tournaments
through 2030, NCAA March Madness through 2032, certain NFL games
through 2033 and annual rights to more than 1,400 soccer matches.

DTC Importance: DTC offerings will be critical components of
content aggregators' long-term viability as MVPDs continue shedding
subscribers. Paramount recognized the need to offset the linear
bundle's increasing stress by pivoting to streaming earlier than
other traditional media companies. Fitch views scale and content
investment as prerequisites for DTC success in general and several
competitors are part of larger, better capitalized diversified
conglomerates. With that said, the growth prospects of DTC services
currently available in the market could be hindered by viewers'
willingness and ability to subscribe to multiple services.

Paramount+ offers news, sports and exclusive and library content.
Global streaming subscribers grew to more than 56 million at Dec.
31, 2021 from 15.9 million in 1Q19, while Pluto TV grew global
monthly active users to more than 64 million from 15.7 million. As
a result, Paramount increased its global streaming subscriber goal
to 100 million by 2024, from 65 million to 75 million.

Liquidity: Paramount's cash balances of $4.4 billion as of Dec. 31,
2021, pro forma for the $1.9 billion February 2022 debt repayment,
should facilitate its growing content and platform investment
strategy. Liquidity was bolstered by a $2.7 billion equity offering
in March 2021, the $760 million sale of its BlackRock building in
October 2021, and the proposed junior subordinated issuance, all of
which Fitch view as credit positives as the company raised capital
without weakening credit metrics. Additional liquidity will be
generated with the realization of remaining merger synergies

Paramount is looking to raise additional liquidity with the
announced $2.2 billion sale of Simon and Schuster. However, the
sale was put on hold following a November 2021 U.S. Department of
Justice lawsuit citing industry consolidation and monopsony
concerns. Fitch notes the U.K. regulator approved the acquisition.
The company and Penguin Random House, the acquiror, expect to
vigorously defend the lawsuit. If the transaction is not approved
as currently structured, Fitch expects Paramount to either make
adjustments that would allow the sale's completion or reopen the
sale process given the competitive auction that preceded the
current transaction.

Capital Allocation: Fitch expects Paramount to focus most of its
FCF internally to fund increased content production and acquisition
for distribution over its platforms and Paramount+'s infrastructure
buildout. The company should continue licensing content to external
parties, although it will redirect a portion of this effort
internally. Paramount will continue returning capital to
shareholders through dividends while also repaying debt.

DERIVATION SUMMARY

Paramount is well-positioned within the rating reflecting its scale
and broad portfolio of media assets, the strength of its brands and
the early success of Paramount+. The company is less levered than
Discovery Communications LLC (BBB-/Stable) following is merger with
Warner Media and lacks the size and diversification of
investment-grade peers such as The Walt Disney Company (A-/Stable)
and NBC Universal Media LLC (A-/Stable). Paramount's ratings are
also more heavily weighted toward cyclical advertising revenues
than higher-rated peers.

KEY ASSUMPTIONS

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

-- Low single-digit annual revenue growth as advertising returns
    to even/odd year political performance, affiliate growth
    normalizes in the low-single-digits as rate increases continue
    to offset cord-cutting acceleration, streaming revenues slow
    to mid-single-digits as slowing subscription growth hampers
    advertising growth, and filmed entertainment settles in at low
    single-digit growth as release schedules eventually return to
    normal;

-- Content costs continue to increase as the company serves
    growing internal programming needs;

-- Common dividends grow approximately 15% annually. Dividends on
    Mandatory Convertible Preferred Stock are made through 1Q24 as
    shares convert to common shares on April 1, 2024, the latest
    mandatory conversion date;

-- Simon and Schuster's closing occurs in 2022, as Fitch assumes
    either the current deal closes or, if the U.S. Department of
    Justice (DOJ) stops the current sale, the company reopens the
    auction process;

-- Net proceeds are used primarily for debt repayment. No other
    M&A activity included over the rating horizon.

-- Continued debt redemptions through 2023 from asset sale
    proceeds and cash on hand;

-- Fitch-calculated total leverage declines below 3.00x in 2022
    and 2.75x by 2024.

RATING SENSITIVITIES

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

-- Fitch-calculated total leverage, measured as total debt with
    equity credit/EBITDA, sustained below 2.5x through the
    adoption of a more conservative financial policy;

-- Paramount will need to demonstrate its operating profile can
    sustain itself amid ongoing competitive pressures, changing
    media consumption patterns and evolving technology platforms.

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

-- Weaker operating performance or discretionary management
    actions cause total leverage to rise above 3.5x in the absence
    of a strong commitment to reduce leverage.

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

Adequate Liquidity: Paramount had $4.4 billion in cash (pro forma
for the $1.9 billion debt redemption in February 2022) and full
availability under its $3.5 billion in revolving credit facility
capacity, which matures in January 2025. The company had no CP
outstanding and $35 million in borrowings under its $300 million
Miramax credit facility maturing in April 2023.

Paramount's revolver has one financial maintenance covenant, a 4.5x
maximum consolidated total leverage ratio, tested at the end of
each quarter. Paramount stated it met this covenant as of Dec. 31,
2021 but did not disclose actual levels. Maturities are well
laddered, with $209 million due in 2023 and $300 million due in
2024, excluding the required conversion to common equity of the $1
billion preferred stock in 2024.

Paramount's liquidity was bolstered by the equity issuance and
Blackrock headquarters sale in 2021, which Fitch views as credit
positives. Future non-operating liquidity sources include proceeds
from the sale of Simon and Schuster, although the timing is unknown
given the U.S. DOJ's challenge. As such, Fitch assumes the
transaction's closing is delayed until 2H22, as it expects the
company to seek other buyers if the current proposed transaction is
not approved.

ISSUER PROFILE

Paramount is a global media company providing scripted and
unscripted content across multiple internal and external
distribution platforms.

ESG CONSIDERATIONS

Paramount Global has an ESG Relevance Score of '4' for Group
Structure due to related party transactions with National
Amusements, Inc.'s (NAI), which has a negative impact on the credit
profile, and is relevant to the rating[s] in conjunction with other
factors.

Paramount Global has an ESG Relevance Score of '4' for Governance
Structure due to NAI ownership and voting position and resultant
board independence issues, which has a negative impact on the
credit profile, and is relevant to the rating[s] in conjunction
with other factors.

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


PARAMOUNT GLOBAL: S&P Rates New Jr. Subordinated Debentures 'BB+'
-----------------------------------------------------------------
S&P Global Ratings assigned its 'BB+' issue-level rating to New
York City-based Paramount Global's proposed fixed-to-fixed rate
junior subordinated debentures (junior debentures). S&P attributes
"intermediate" equity content to the proposed debentures,
reflecting their junior position in the capital structure, the
debentures' long-dated maturity, and their relative size compared
to the pro forma capital structure. As a result, S&P will only
include 50% of the debentures in its leverage calculation. Per
S&P's criteria the "intermediate" equity credit is in effect as
long as there are 20 years until maturity.

S&P said, "We expect Paramount will use the proceeds for general
corporate purposes and to repay debt. The issuance will result in
modestly lower S&P adjusted debt and leverage as the notes will be
treated as 50% debt and 50% equity.

"The hybrid issuance will provide additional leverage capacity as
Paramount continues to invest heavily to grow its streaming
platforms, primarily Paramount+ and Pluto TV. We expect incremental
investments in content, marketing, and new international market
launches to weigh on EBITDA and cash flow over the next two years
as the company forecasts peak streaming losses in 2023 before
EBITDA begins to improve. Paramount has taken various steps to
improve its balance sheet over the past year (equity and hybrid
issuance and the sale of noncore assets) to strengthen its leverage
profile in advance of its streaming investment cycle demonstrating
its prudent financial policy and commitment to its 'BBB' rating.
While we expect leverage to temporarily increase above the 3x S&P
Global Ratings-adjusted leverage threshold for the rating in 2022,
the pending sale of Simon & Schuster, if approved by the courts,
could provide about a 0.5x reduction in leverage, which should
return leverage below 3x once it is completed.

"The stable outlook reflects our expectation that the company will
maintain adjusted leverage below 3x even as it accelerates its
investments in its streaming platforms. The stable outlook also
assumes the company will preserve its position in the TV ecosystem
by maintaining broad distribution of its core networks while
growing its streaming platforms to mitigate the decline in legacy
TV."



PEAK SERUM: Trustee Seeks to Expand Scope of SLBiggs' Services
--------------------------------------------------------------
Jay Roderick, the Chapter 11 trustee for Peak Serum, Inc., seeks
approval from the U.S. Bankruptcy Court for the District of
Colorado to expand the scope of services of SLBiggs, a Division of
SingerLewak.

The trustee needs the firm's assistance with the Debtor's state and
local tax needs in the areas of multi-state sales and use taxation
and multi-state income taxation, including tax nexus and the
taxability of the Debtor's products, and sales tax compliance and
voluntary disclosure, as necessary.

The firm's hourly rates are as follows:

     Partner     $665 per hour
     Staff       $150 per hour

The retainer fee is $4,000.

Mark Dennis, CPA, the firm's accountant 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:

     Mark D. Dennis, CPA
     SLBiggs, a Division of SingerLewak
     2000 S. Colorado Blvd., Tower 2, Suite 200
     Denver, CO 80222
     Email: MDennis@SLBiggs.com

                         About Peak Serum

Headquartered in Wellington, Colo., Peak Serum is a privately owned
and independent supplier of life science laboratory products. Its
core focus is Fetal Bovine Serum (FBS) for cGMP/clinical trial
research and diagnostics applications.  It offers a wide range of
100% US Origin and USDA-Approved FBS products for all levels of
research compliance.

Peak Serum sought Chapter 11 protection (Bankr. D. Colo. Case No.
19-19802) on Nov. 13, 2019.  At the time of the filing, Debtor
disclosed total assets of $956,300 and total liabilities of
$3,580,644.  Thomas Kutrubes, president and chief executive
officer, signed the petition.

Judge Joseph G. Rosania Jr. oversees the case.

The Debtor tapped Wadsworth Garber Warner Conrardy, P.C. as its
legal counsel and Dennis & Company as its accountant.

Jay Roderick is the Chapter 11 trustee appointed in the Debtor's
bankruptcy case. The trustee is represented by Sender & Smiley, LLC
and Cohen & Cohen, LLC.


PETROLIA ENERGY: Files $1M Fraud Suit Against Jovian Petroleum
--------------------------------------------------------------
Petrolia Energy Corporation and its affiliate Petrolia Canada
Corporation filed a lawsuit in District Court, Harris County Texas
against Jovian Petroleum Corporation, Zel Khan and Quinten Beasley.
The case is assigned to Judge Jaclanel McFarland, of the 133rd
Judicial District Court of Harris County, Texas under Cause No.
2022-15278.

In their filed petition against the Defendants, Petrolia and
Petrolia Canada claim fraud and breach of contract against all the
named Defendants and, in addition to those two claims, they also
assert breach of fiduciary duty claims against Defendants Zel Khan
and Quinten Beasley.  Defendant Zel Khan was a former CEO and
director of Petrolia and Defendant Quinten Beasley was a former
senior vice president and director of Petrolia Canada.

Petrolia and Petrolia Canada are demanding a jury trial and are
seeking monetary relief of more than $1 million in their lawsuit
filed against the Defendants.  In the lawsuit filed by the two
companies against the Defendants, they seek judgment against the
Defendants for (i) actual damages in the amount of lost revenue and
economic losses, (ii) punitive damages, (iii) pre-and post-judgment
interest, (iv) court costs, (v) attorneys' fees, and (vi) any other
relief to which Petrolia and Petrolia Canada are entitled.

As the case was recently filed, it is in its beginning stages.  It
is anticipated that the Defendants may dispute the claims asserted
against them and the case will take some time to resolve.  However,
Petrolia and Petrolia Canada intend to vigorously pursue this case
to a satisfactory conclusion.

                           About Petrolia

Since 2015, Petrolia Energy Corporation has established a strategy
to acquire, enhance and redevelop high-quality, resource in place
assets.  As of 2018, the Company has been focusing on strategic
acquisitions in western Canada while actively pursuing the strategy
to execute low-cost operational solutions, and affordable
technology.  The Company believes its conventional, low-risk
resource plays and the redevelopment of its late-stage plays is a
solid foundation for continued oil production growth and future
revenue growth.

Petrolia reported a net loss of $2.89 million for the year ended
Dec. 31, 2019, compared to a net loss of $38.03 million for the
year ended Dec. 31, 2018.  As of Sept. 30, 2020, the Company had
$10.16 million in total assets, $10.68 million in total
liabilities, and a total stockholders' deficit of $518,719.

Houston, Texas-based M&K CPAS, PLLC, the Company's auditor since
2019, issued a "going concern" qualification in its report dated
May 26, 2021, citing that the Company suffered recurring net losses
from operations for the years ended Dec. 31, 2019 and 2018 and has
a working capital deficit as of Dec. 31, 2019, which raises
substantial doubt about its ability to continue as a going concern.


PHUNWARE INC: Signs 21,830 Square Feet Lease With Jonsson ATX
-------------------------------------------------------------
Phunware, Inc. entered into a lease agreement with Jonsson ATX
Warehouse, LLC on March 15, 2022.  

Pursuant to the terms of the Lease, the Company will lease
approximately 21,830 square feet at 1990 Steam Way in Round Rock,
Texas for a term of five years, which the Company intends to use as
manufacturing and warehouse space for its Lyte computer division.


The term of the Lease commences on the earliest of (a) the date the
Company occupies any portion of the Premise and begin conducting
business therein, (b) the date on which construction is
substantially completed in the building (as defined in the
construction addendum) or (c) the date the Landlord would have
achieved substantial completion of construction of the building but
for a delay caused by the Company (as defined in the construction
addendum).  The Lease provides for initial base rent payments of
approximately $27,000 per month, subject to escalations.  In
addition, the Company will be responsible for payments equal to its
proportionate share of operating expenses, which is currently
estimated to be approximately $7,000 per month, subject to
adjustment to actual costs and expense according to provisions of
the Lease.

                          About Phunware

Headquartered in Austin, Texas, Phunware, Inc. --
http://www.phunware.com-- offers a fully integrated software
platform that equips companies with the products, solutions and
services necessary to engage, manage and monetize their mobile
application portfolios globally at scale.

Phunware reported a net loss of $22.20 million for the year ended
Dec. 31, 2020, a net loss of $12.87 million for the year ended Dec.
31, 2019, and a net loss of $9.80 million for the year ended Dec.
31, 2018.  As of Sept. 30, 2021, the Company had $31.95 million in
total assets, $18.93 million in total liabilities, and $13.03
million in total stockholders' equity.


QUALITY CARE: Bid to Access Cash Collateral Denied
--------------------------------------------------
The U.S. Bankruptcy Court for the District of Maryland denied the
request of Quality Care Daycare at BUP, LLP for authority to use
cash collateral and engage in "ordinary course" transactions for
the reasons stated on the record at the conclusion of the hearing
held on March 15, 2022.

The Court entered an order dismissing the Chapter 11 case on
January 7, 2022, for failure to comply with Local Bankruptcy Rule
1002-1 (Failure to submit master mailing matrix; Debtor is not an
individual and is not represented by an attorney who is a member of
the bar of the District Court).  The bankruptcy proceedings were
subsequently closed on January 26, 2022.

In their Motion, the Debtor said it needed access to cash
collateral in the amount of $3,235 to pay all bills related to the
maintenance and protection of its real property located at 873-875
N. Howard St., Baltimore, Maryland, until a sale has occurred.

The total amount of monthly bills related to the maintenance and
protection of the Debtor's real property is $1,010.  The Debtor
sought to limit the payments to the maintenance and protection of
the property until it has been sold.

On April 27, 2006, the Debtor and Lakeside National, LLC entered
into an agreement whereby the Debtor would execute and deliver a
Purchase Money Mortgage in the amount of $285,000, a Deed of Trust,
and Assignment of Rents comprising loan documents.  The Debtor and
Lakeside National subsequently modified the loan agreement whereby
the principal and mortgage payments were decreased to reflect
payments made by the Debtor. No insider relationship exists between
the Debtor and Lakeside National.  

The subject real property is comprised of two separate houses used
as commercial space.  The stated value of each property exceeds the
lien interest of Lakeside National.

Prior to the Chapter 11 filing, the Debtor expended considerable
effort and financial resource to make the subject real property a
profitable asset.  The current nature and source of the cash
collateral is the rental income of the property.

According to the Debtor, the Proof of Claim submitted by Lakeside
National is deficient and fails to conform to Fed.R.Bankr.Proc.
Rule 3001 due to the incomplete and inconclusive written
determination that the Debtor owes $598,384.  The amount to cure
the mortgage arrears is $353,005.

To provide "adequate protection," the Debtor proposed to give
Lakeside National a cash payment or periodic payments. In each
case, the Court must (1) determine the value of the collateral, (2)
identify the risks to the secured creditor's value resulting from
the Debtor's request for use of the encumbered estate property; (3)
determine whether the Debtor's adequate protection proposal
protects value as possible against the risks to that value
consistent with the concept of indubitable equivalence.

The Debtor proposes to sell the real property within 60 days from
the effective date of a confirmed plan and satisfy the debts of all
allowed creditors in full.

A copy of the motion is available at https://bit.ly/3u5fnLt from
PacerMonitor.com.  A copy of the order is available at
https://bit.ly/37GLVnT from PacerMonitor.com.

                     About Quality Care Daycare

Quality Care Daycare at BUP, LLP filed a petition for Chapter 11
protection (Bankr. D. Md. Case No. 22-10546) on Feb. 3, 2022,
listing up to $1 million in assets and up to $500,000 in
liabilities.

The Debtor tapped William C. Johnson, Jr., Esq., in Greenbelt, Md.,
to handle its bankruptcy case.



QUANTUM DEVELOPMENT: Taps R. Keith Johnson as Bankruptcy Counsel
----------------------------------------------------------------
Quantum Development Charlotte, LLC received approval from the U.S.
Bankruptcy Court for the Western District of North Carolina to hire
the Law Offices of R. Keith Johnson, P.A. to serve as legal counsel
in its Chapter 11 case.

The firm's services include:

     (a) providing the Debtor with legal advice regarding its
powers and duties in the continued operation of its business and
management of its properties;

     (b) negotiating, preparing, and pursuing confirmation of a
Chapter 11 plan and approval of a disclosure statement, and all
related reorganization agreements or documents;

     (c) preparing legal papers;
     
     (d) representing the Debtor in all adversary proceedings
related to the bankruptcy case;
     
     (e) representing the Debtor in all litigation arising from or
relating to causes of action owned by the estate or defending
causes of action brought against the estate, in any forum;

     (f) appearing in court; and

     (g) performing all other legal services for the Debtor that
may be necessary and proper in the Chapter 11 proceeding.

R. Keith Johnson, Esq., the firm's attorney who will be providing
the services, will be paid at his hourly rate of $500.

Mr. Johnson 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:

     R. Keith Johnson,Esq.
     Law Offices of R. Keith Johnson, P.A.
     8840 1275 Highway 16 South
     Stanley, NC 28164
     Tel: (704)-827-4200
     Fax: 704-827-4477
     Email: kjparalegal@bellsouth.net

                     About Quantum Development

Quantum Development Charlotte, LLC, a company in Charlotte, N.C.,
filed a petition for Chapter 11 protection (Bankr. W.D. N.C. Case
No. 22-30113) on March 15, 2022, listing $38,317 in assets and
$2,018,392 million in liabilities. Richard D. Campbell,  member and
manager of Quantum Development, signed the petition.

Judge Laura T. Beyer oversees the case.

The Debtor tapped the Law Offices of R. Keith Johnson, P.A. as
legal counsel.


RENNOVA HEALTH: Completes Reverse Common Stock Split
----------------------------------------------------
Rennova Health, Inc. announced that effective at 5:00 p.m., Eastern
Time, on March 15, 2022, the Company completed a 1 for 10,000
reverse stock split of its outstanding common stock.  The Company's
common stock opened for trading on Wednesday March 16, 2022, on a
post-split basis and trade under the symbol RNVAD for 20 days.

As a result of the reverse stock split, every 10,000 shares of the
Company's common stock issued and outstanding on the Effective Time
will be consolidated into one issued and outstanding share, except
to the extent that the reverse stock split results in any of the
Company's stockholders owning a fractional share, which fractional
share will be in that case paid in cash.  In connection with the
reverse stock split, there will be no change in the nominal par
value per share of $0.0001.

Based on the number of shares outstanding on March 9, 2022, the
reverse stock split will reduce the number of shares of the
Company's common stock outstanding from approximately 44 billion
pre-reverse split shares to approximately 4.4 million post-reverse
split.

All outstanding preferred shares, stock options, warrants, and
equity incentive plans immediately prior to the reverse stock split
generally will be appropriately adjusted by dividing the number of
shares of common stock into which the preferred shares, stock
options, warrants and equity incentive plans are exercisable or
convertible by 10,000 and multiplying the exercise or conversion
price by 10,000, as a result of the reverse stock split.

The Company has retained its transfer agent, Computershare, Inc.,
to act as its exchange agent for the reverse stock split.  As
necessary, Computershare will provide stockholders of record as of
the Effective Time a letter of transmittal providing instructions
for the exchange of their stock certificates.  Stockholders owning
shares via a broker or other nominee will have their positions
automatically adjusted to reflect the reverse stock split, subject
to brokers' particular processes, and will not be required to take
any action in connection with the reverse stock split.

The reverse stock split was approved by the directors of the
Company on March 9, 2022, pursuant to a resolution adopted by
written consent of the holders of the majority of the total voting
power of the Company's securities on Dec. 15, 2021.

                         About Rennova Health

Rennova Health, Inc. -- http://www.rennovahealth.com/-- operates
three rural hospitals and a physician's office in Tennessee and a
physician's office in Kentucky and provides diagnostics and
supportive software solutions to healthcare providers.

Rennova Health reported a net loss of $18.34 million for the year
ended Dec. 31, 2020, compared to a net loss of $48.03 million for
the year ended Dec. 31, 2019. As of Sept. 30, 2021, the Company had
$20.50 million in total assets, $58.01 million in total
liabilities, and a total stockholders' deficit of $37.51 million.

Salt Lake City, Utah-based Haynie & Company, the Company's auditor
since 2018, issued a "going concern" qualification in its report
dated April 15, 2021, citing that the Company has recognized
recurring losses and negative cash flows from operations, and has
minimal revenue producing activities.  This raises substantial
doubt about the Company's ability to continue as a going concern.


REWALK ROBOTICS: Appoints Principal Financial Officer
-----------------------------------------------------
The Board of Directors of ReWalk Robotics Ltd. appointed Almog
Adar, the Company's director of finance and corporate financial
controller, to serve as the Company's principal financial officer
and principal accounting officer for Securities and Exchange
Commission purposes, effective as of March 12, 2022.

Mr. Adar, 38, has served as the Company's director of finance since
December 2021 and as the Company's corporate financial controller
since January 2020.  Before joining the Company, Mr. Adar served as
controller of Infinya recycling Ltd (Previously Amnir Recycling).,
from January 2018 until December 2019.  From January 2016 until
December 2017, Mr. Adar served as assistant controller of Delta
Galil Industries.  Mr. Adar has a Bachelor of Arts degree in
Accounting and Economics from the Open University of Israel and is
a Certified Public Accountant licensed by the Israeli Ministry of
Justice.

There are no arrangements or understandings between Mr. Adar and
any other persons pursuant to which he was appointed the Company's
principal financial officer and principal accounting officer.
There is no family relationship between Mr. Adar and any director,
executive officer, or person nominated or chosen by the Company to
become a director or executive officer of the Company.  The Company
has not entered into any transactions with Mr. Adar that would
require disclosure pursuant to Item 404(a) of Regulation S−K
under the Exchange Act.

Ori Gon, the Company's former chief financial officer, and
principal financial officer and principal accounting officer
resigned from the Company, effective March 12, 2022.  The Company
said Mr. Gon's resignation was to pursue another career opportunity
and was not the result of any disagreement with the Company
regarding its operations, policies (including accounting or
financial policies) or practices.

                       About ReWalk Robotics

ReWalk Robotics Ltd. -- http://www.rewalk.com-- develops,
manufactures, and markets wearable robotic exoskeletons for
individuals with lower limb disabilities as a result of spinal cord
injury or stroke.  ReWalk's mission is to fundamentally change the
quality of life for individuals with lower limb disability through
the creation and development of market leading robotic
technologies.  Founded in 2001, ReWalk has headquarters in the
U.S., Israel and Germany.

ReWalk Robotics reported a net loss of $12.74 million for the year
ended Dec. 31, 2021, a net loss of $12.98 million for the year
ended Dec. 31, 2020, a net loss of $15.55 million for the year
ended Dec. 31, 2019, a net loss of $21.67 million for the year
ended Dec. 31, 2018, and a net loss of $24.72 million for the year
ended Dec. 31, 2017.  As of Dec. 31, 2021, the Company had $94.75
million in total assets, $5.37 million in total liabilities, and
$89.38 million in total shareholders' equity.


RKJ HOTEL: RSS Says Amended Plan Still Unconfirmable
----------------------------------------------------
RSS WFCM2020-C55 – MI RHM, LLC, a Michigan limited liability
company and senior secured lender of Debtor RKJ Hotel Management,
LLC, objects to the Disclosure Statement to accompany Debtor's
Second Amended Plan of Reorganization.

RSS claims that in its previously filed stay relief motion, RSS
argued that the Debtor's prior plan was unconfirmable for a number
of reasons. From what RSS can gather, the New Plan appears to
suffer from many of the same fundamental infirmities afflicting the
prior unconfirmable plan.

RSS points out that the new Disclosure Statement leaves creditors
virtually in the dark as to key aspects of the New Plan by failing
to provide any recent financial/operating performance for the
Hotel, projections for the future performance of the Hotel,
schedules or other detail regarding the amounts to be paid to the
creditors, supporting factual and/or expert declarations, or a
supporting feasibility analysis.  

RSS asserts that the Disclosure Statement is uninformative,
unsupported, divorced from reality, and offers little substance to
support the New Plan's naked attempt to cram down RSS, the Debtor's
senior secured lender and largest unsecured creditor. For the
myriad reasons, the Disclosure Statement should not be approved at
this time because it lacks the necessary substantive information
creditors and interest holders need to fully evaluate and make an
informed decision about their treatment, estimated recoveries and
financial risks under the New Plan.

RSS further asserts that unless the Disclosure Statement is
immediately amended to address these glaring deficiencies, this
Court should not approve the Disclosure Statement and not allow
solicitation of votes for the apparently unconfirmable New Plan.

A full-text copy of the Secured Lender's objection dated March 21,
2022, is available at https://bit.ly/3NkVeKq from PacerMonitor.com
at no charge.

Attorneys for RSS:

     Ryan J. Works, Esq.
     Amanda M. Perach, Esq.
     McDONALD CARANO LLP
     2300 West Sahara Avenue, Suite 1200
     Las Vegas, Nevada 89102
     Telephone: (702) 873-4100
     rworks@mcdonaldcarano.com
     aperach@mcdonaldcarano.com

     Jonathan E. Aberman, Esq.
     Brian M. Moore, Esq.
     DYKEMA GOSSETT PLLC
     10 South Wacker Drive, Suite 2300
     Chicago, Illinois 60606
     Telephone: (312) 876-1700
     jaberman@dykema.com
     bmoore@dykema.com
     (Admitted Pro Hac Vice)

                    About RKJ Hotel Management

RKJ Hotel Management, LLC, sought protection under Chapter 11 of
the Bankruptcy Code (Bankr. D. Nev. Case No. 21-10593) on Feb. 9,
2021. Jeff Katofsky, member and authorized representative, signed
the petition.  In the petition, the Debtor disclosed assets of
between $10 million and $50 million and liabilities of the same
range. Judge Natalie M. Cox oversees the case.  The Debtor tapped
Garman Turner Gordon, LLP, as its legal counsel.


SCHERTZ AERIAL: Seeks to Employ Carmody MacDonald as Legal Counsel
------------------------------------------------------------------
Schertz Aerial Service, Inc. seeks approval from the U.S.
Bankruptcy Court for the Central District of Illinois to hire
Carmody MacDonald P.C. to serve as legal counsel in its Chapter 11
case.

The firm's services include:

     (a) advising the Debtor with respect to its rights, power and
duties in its bankruptcy case;

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

     (c) assisting the Debtor in analyzing the claims of creditors
and negotiating with such creditors;

     (d) assisting in the investigation of the assets, liabilities,
and financial condition of the Debtor and reorganizing the Debtor's
business in order to maximize the value of its assets for the
benefit of all creditors;

     (e) advising the Debtor in connection with the sale of its
assets or business;

     (f) assisting the Debtor in its analysis of and negotiation
with any appointed committee or any third-party concerning matters
related to, among other things, the terms of a plan of
reorganization;

     (g) assisting and advising the Debtor with respect to any
communications with the general creditor body regarding significant
matters in the case;

     (h) commencing and prosecuting actions or proceedings on
behalf of the Debtor;

     (i) reviewing or preparing legal documents;

     (j) representing the Debtor at all hearings and other
proceedings;

     (k) conferring with other professional advisors retained by
the Debtor;

     (l) advising the Debtor regarding pending arbitration and
litigation matters in which it may be involved, including continued
prosecution or defense of actions and negotiations on the Debtor's
behalf; and

     (m) performing all other necessary legal services for the
Debtor.

The firm's hourly rates are as follows:

     Partner                   $350 to $450 per hour
     Associates                $250 to $275 per hour
     Paralegals/law clerks     $190 per hour

The firm has been paid the sum of $7,176 for services performed
prior to the petition date.

Robert Eggmann, 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:

     Robert E. Eggmann, Esq.
     Carmody MacDonald P.C.
     120 South Central Avenue, Suite 1800
     St. Louis, MO 63105
     Tel. 314-854-8600
     Fax: 314-854-8660
     Email: ree@carmodymacdonald.com

                        About Schertz Aerial

Schertz Aerial Service, Inc., a company in Hudson, Ill., filed a
petition under Chapter 11, Subchapter V of the Bankruptcy Code
(Bankr. C.D. Ill. Case No. 22-70128) on March 16, 2022, listing
$10,001,710 in assets and $5,706,926 in liabilities. Steven M.
Wallace serves as Subchapter V trustee.

Judge Mary P. Gorman oversees the case.

The Debtor tapped Carmody Macdonald P.C. as legal counsel.


SHASTHRA USA: Unsecureds' Recovery Hiked to 21% in 60 Months
------------------------------------------------------------
Shasthra USA, Inc., submitted a Second Amended Plan of
Reorganization for Small Business dated March 21, 2022.

The Plan Proponent's financial projections show that the Debtor
will have projected disposable income of $403,082 (which is
available for unsecured creditors).

This Plan of Reorganization proposes to pay creditors of Shasthra
USA, Inc. from its monthly receipts, future income, and cash flow
from operations.

Non-priority unsecured creditors holding allowed claims will
receive distributions, which the proponent of this Plan has valued
at approximately 21 cents on the dollar.  This Plan also provides
for the payment of administrative and priority claims.

Class 2D consists of the claim of Wellen Capital which is accorded
an allowed secured claim of $30,000.  The Debtor will pay Wellen
Capital $500 per month, directly, during the entirety of the Plan
(of 60 months).  All other sums to be paid on this Claim shall be
paid in accordance with Class 3 creditors by the Debtor.

Class 3 consists of General, Non-priority unsecured creditors. The
Debtor will make 60 monthly payments of all projected disposable
income, less allowed administrative expenses and payments to
secured creditors who are receiving payments on account of their
secured claims as set forth Classes 2A, 2B, 2C and partially 2D, to
the holders of allowed general unsecured claims on a pro rata
basis, in an amount equal to at least the amount contained in the
Debtor's attached Budget for the corresponding month under the line
item "Unsecured Creditors." In addition, the amount of $44,282 on
month 60 of the Budget referenced in line item "Ending Balance"
shall also be paid to the Class 3 general unsecured claimants on
month 60 of the Plan.

The Plan will be implemented through application of the Debtor's
proposed disposable income in the total amount of $403,082 to all
Class 3 creditors.

A full-text copy of the Second Amended Plan dated March 21, 2022,
is available at https://bit.ly/3IDvc1i from PacerMonitor.com at no
charge.

Debtor's Counsel:

     Matthew G. Williams, Esq.
     MAHDAVI, BACON, HALFHILL & YOUNG, PLLC
     11350 Random Hills Road, Suite 700
     Fairfax, Virginia 22030
     Tel: (703) 352-1300
     Fax: (703) 352-1301
     E-mail: mwilliams@mbhylaw.com

                       About Shastra USA

Shastra USA, Inc., an Alexandria, Va.-based security services
provider, filed its voluntary petition for Chapter 11 protection
(Bankr. E.D. Va. Case No. 21-11740) on Oct. 18, 2021, listing up to
$500,000 in assets and up to $10 million in liabilities.  Jayasekar
Jayaraman, president of Shastra USA, signed the petition.  Matthew
G. Williams, Esq., at Mahdavi Bacon Halfhill & Young, PLLC, is the
Debtor's legal counsel.


SIGNTEXT 2: Case Summary & 20 Largest Unsecured Creditors
---------------------------------------------------------
Debtor: Signtext 2, Inc.
          d/b/a Signtext, Inc.
        24333 Indoplex Circle
        Farmington, MI 48335

Business Description: Signtext is a full service sign and graphics
                      company.

Chapter 11 Petition Date: March 26, 2022

Court: United States Bankruptcy Court
       Eastern District of Michigan

Case No.: 22-42348

Judge: Hon. Thomas J. Tucker

Debtor's Counsel: Elliot G. Crowder, Esq.
                  STEVENSON & BULLOCK, P.L.C.
                  26100 American Drive, Suite 500
                  Southfield, MI 48034
                  Tel: (248) 354-7906 Ext. 2254
                  E-mail: ecrowder@sbplclaw.com

Estimated Assets: $500,000 to $1 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Michael Frasier, shareholder.

A copy of the Debtor's list of 20 largest unsecured creditors is
available for free at PacerMonitor.com at:

https://www.pacermonitor.com/view/PFPWVGA/Signtext_2_Inc__miebke-22-42348__0003.0.pdf?mcid=tGE4TAMA

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

https://www.pacermonitor.com/view/O6M2FGY/Signtext_2_Inc__miebke-22-42348__0001.0.pdf?mcid=tGE4TAMA


SONEV CONSTRUCTION: Voluntary Chapter 11 Case Summary
-----------------------------------------------------
Debtor: SoNev Construction LLC
        444 S Main St., Suite C7
        Cedar City, UT 84720

Business Description: SoNev Construction offers surface mining
                      solutions to the Southern Utah area.  The
                      Company has the resources to prepare mine
                      sites, manage mine operations, excavate
                      and develop new sub-divisions.

Chapter 11 Petition Date: March 25, 2022

Court: United States Bankruptcy Court
       District of Utah

Case No.: 22-21037

Judge: Hon. William T. Thurman

Debtor's Counsel: Brian M. Rothschild, Esq.
                  PARSONS BEHLE & LATIMER
                  201 S Main St. Suite 1800
                  Salt Lake City, UT 84111
                  Tel: 801-532-1234
                  Email: brothschild@parsonsbehle.com

Debtor's
Financial/
Restructuring
Advisor and
Tax Preparer:     AMPLO

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Keith Gilbert, managing member.

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

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

https://www.pacermonitor.com/view/4I6JJ3A/SoNev_Construction_LLC__utbke-22-21037__0001.0.pdf?mcid=tGE4TAMA


STONEMOR INC: To Release Full Year Financial Results on March 30
----------------------------------------------------------------
StoneMor Inc. expects to release 2021 fourth quarter and full year
financial results on Wednesday, March 30th, 2022 after the market
closes.  In connection with this announcement, StoneMor plans to
hold a conference call to discuss its results later that day at
4:30 p.m. eastern time.

This conference call can be accessed by calling (888) 383-1618.  No
reservation number is necessary; however, it is advised that
interested parties access the call-in number 5 to 10 minutes prior
to the scheduled start time to avoid delays.  StoneMor will also
host a live webcast of this conference call.  Investors may access
the live webcast via the Investors page of the StoneMor website
www.stonemor.com under Events & Presentations.

                        About StoneMor Inc.

StoneMor Inc. (http://www.stonemor.com),headquartered in Bensalem,
Pennsylvania, is an owner and operator of cemeteries and funeral
homes in the United States, with 304 cemeteries and 70 funeral
homes in 24 states and Puerto Rico.  StoneMor's cemetery products
and services, which are sold on both a pre-need (before death) and
at-need (at death) basis, include: burial lots, lawn and mausoleum
crypts, burial vaults, caskets, memorials, and all services which
provide for the installation of this merchandise.

StoneMor reported a net loss of $8.36 million for the year ended
Dec. 31, 2020, compared to a net loss of $151.94 million for the
year ended Dec. 31, 2019. As of Sept. 30, 2021, the Company had
$1.74 billion in total assets, $1.87 billion in total liabilities,
and a total stockholders' deficit of $135.75 million.


SUNFLOWER AMSTERDAM: Case Summary & Four Unsecured Creditors
------------------------------------------------------------
Debtor: Sunflower Amsterdam, LLC
        c/o Jonathan A. Stein, Esq.
        132 Spruce Street
        Cedarhurst, NY 11516-191

Chapter 11 Petition Date: March 25, 2022

Court: United States Bankruptcy Court
       Southern District of New York

Case No.: 22-10368

Judge: Hon. Michael E. Wiles

Debtor's Counsel: Rachel S. Blumenfeld, Esq.
                  LAW OFFICE OF RACHEL S. BLUMENFIELD PLLC
                  26 Court Street
                  Suite 2220
                  Brooklyn, NY 11242
                  Tel: 718-858-9600
                  Fax: 718.858.960`
                  E-mail: rblmnf@aol.com

Total Assets: $100,000

Total Liabilities: $1,321,321

The petition was signed by Meir Moshe, 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/UDXLQOQ/Sunflower_Amsterdam_LLC__nysbke-22-10368__0001.0.pdf?mcid=tGE4TAMA


SWISSBAKERS INC: Wins Cash Collateral Access Thru April 7
---------------------------------------------------------
The U.S. Bankruptcy Court for the District of Massachusetts has
authorized Swissbaker Inc. to use cash collateral on an interim
basis through April 7, 2022, on the terms set forth in the order.

As previously reported by the Troubled Company Reporter, the Debtor
requires the use of cash collateral to continue to operate its
business.

The Debtor expanded its business in 2013 by opening four additional
locations. With the expansion, first to Allston and then the other
locations, the Debtor borrowed more than $3 million from various
individuals. The expansion occurred too quickly and by 2019 the
Debtor found it difficult to keep up with its obligations.

After a temporary shutdown in December 2019, an advisory board was
put together and a plan to fix the business was put into place.
Three months later, during the midst of lease negotiations with
Harvard University, COVID-19 was declared an international
pandemic. The pandemic worsened the Debtor's financial situation.
As occurred with all restaurants, the Debtor was forced to limit
its business to take-out and a substantially reduced customer base,
leaving the Debtor with next to no revenue.

Only through sheer determination of the owners, Thomas and Helene
Stohr, the Debtor survived the pandemic. The business did not
receive round 1 or round 2 PPP or Small Business Relief Funds. All
employees were laid off and for many months the business was
operated entirely by Helene, Thomas and Nicolas Stohr.

The business is now operating profitably at its Allston and Reading
locations (the other three locations having been closed). In
addition to its retail bakery and cafe, the Debtor also has a
wholesale and catering operation, but on a smaller scale than had
existed previously.

A further hearing on the matter is scheduled for April 6, at 10:15
a.m. The deadline for any objections to the Motion is April 5, at
12:00 p.m.

A copy of the order is available at https://bit.ly/3wEzLq0 from
PacerMonitor.com.

                     About Swissbakers, Inc.

Swissbakers, Inc. is a family-owned European bakery. Swissbakers
sought protection under Chapter 11 of the U.S. Bankruptcy Code
(Bankr. D. Mass. Case No. 22-10357) on March 18, 2022. In the
petition signed by Nicolas Stohr, chief executive officer, the
Debtor disclosed up to $500,000 in assets and up to $10 million in
liabilities.

Joseph S.U. Bodoff, Esq., at Rubin and Rudman LLP is the Debtor's
counsel.



TELINTEL LTD: May 12 Hearing on Continued Cash Collateral Access
----------------------------------------------------------------
The U.S. Bankruptcy Court for the Southern District of Florida,
Fort Lauderdale Division, entered an order approving the Ex Parte
Motion to Amend Debtor's Third Interim Order Granting Debtor's
Emergency Motion for Authorization to Use Cash Collateral and
Scheduling Continued Hearing for May 12, 2022, filed by Telintel,
Ltd.

A further cash collateral hearing is scheduled for May 12 at 1:30
p.m.

The third interim order provides that the Debtor may continue using
cash collateral to operate in the ordinary course of its business
as provided in the Debtor's Revised Operating Budget, with a 10%
variance through the earlier of (i) 60 days after entry of the
Order, or (ii) the occurrence of an Event of Default. The Operating
Budget may be modified at any time during the Cash Collateral Term
without further Court order, upon written agreement between the
Debtor and Decathlon Alpha III, L.P.

As adequate protection for the use of cash collateral, alleged
secured creditors are granted a post-petition security interest and
lien in, to and against any and all assets of the Debtor to the
extent of the diminution resulting from use of cash collateral, to
the same extent and priority the Alleged Secured Creditor held a
properly perfected pre-petition security interest in such assets.

The replacement liens and security interests granted to the Alleged
Secured Creditors will be deemed attached, perfected, and
enforceable against the Debtor and all other persons including
without limitation any subsequent Trustee (if appointed under
Chapter 7 or Chapter 11 of the Bankruptcy Code), without the filing
of any financing statements or other compliance with non-bankruptcy
law.

These events constitute an "Event of Default:"

     a. Failure of the Debtor to timely comply with any obligation
contained in the Order; or

     b. Entry of an order converting or dismissing the case or
appointing an operating trustee or examiner.

                        About Telintel Ltd

Telintel, Ltd., a Weston, Fla.-based provider of telecommunication
services, filed a petition for Chapter 11 protection (Bankr. S.D.
Fla. Case No. 21-22154) on Dec. 30, 2021, listing $751,038 in
assets and $4,996,862 in liabilities. Mario Acosta, chief executive
officer, signed the petition.

Judge Peter D. Russin oversees the case.

The Debtor tapped Thomas L. Abrams, Esq., at Gamberg & Abrams as
legal counsel and Kaufman Rossin & Co., PA as accountants.



TELKONET INC: Chief Sales Officer for Americas Quits
----------------------------------------------------
Jason L. Tienor notified Telkonet, Inc's board of directors of his
intention to resign from his position as chief sales and operations
officer of the Americas of the Company effective March 31, 2022.
Mr. Tienor will also resign from the Board effective March 31,
2022.

In connection with his resignation, the Company and Mr. Tienor
entered into a Severance and Release Agreement, dated March 10,
2022, which includes a customary release of claims and entitles Mr.
Tienor to receive 12 months of severance, totaling $222,800, less
required taxes and withholding, to be paid as follows: (1) four
months of severance, totaling $74,267, payable in one lump sum in
the payroll period following the Effective Date (as defined in the
Severance Agreement); and (2) eight months of severance, totaling
$148,533, payable in equal installments in accordance with the
Company's normal payroll practice commencing with the first
normally scheduled payroll period following the Initial Severance
Payment.

The Severance Agreement also entitles Mr. Tienor to payment for
repurchase of his current holdings of the Company's Series A
preferred stock pursuant to the terms of a stock repurchase
agreement entered into by the Company and Mr. Tienor effective
March 31, 2022, in an amount equal to the Series A Original Issue
Price plus unpaid Accruing Dividends for such shares to the date of
redemption as set forth in the Company's Articles of Incorporation,
aa amended.

Mr. Tienor's resignation did not result from any disagreement with
the Company concerning any matter relating to its operations,
policies, or practices.  He will remain subject to restrictive
covenants, including covenants related to non-competition,
non-disparagement, non-solicitation, and non-disclosure.

                          About Telkonet

Telkonet, Inc., formed in 1999 and incorporated under the laws of
the state of Utah, is the creator of the EcoSmart and the Rhapsody
Platforms of intelligent automation solutions designed to optimize
energy efficiency, comfort and analytics in support of the emerging
Internet of Things.  The platforms are deployed primarily in the
hospitality, educational, governmental and other commercial
markets, and is specified by engineers, HVAC professionals,
building owners, and building operators.  The Company currently
operates in a single reportable business segment.

Telkonet reported a net loss attributable to common stockholders of
$3.15 million for the year ended Dec. 31, 2020, compared to a net
loss attributable to common stockholders of $1.93 million for the
year ended Dec. 31, 2019.  As of June 30, 2021, the Company had
$6.97 million in total assets, $5.72 million in total liabilities,
and $1.25 million in total stockholders' equity.

Minneapolis, Minnesota-based Wipfli LLP, the Company's auditor
since 2020, issued a "going concern" qualification in its report
dated March 31, 2021, citing that the Company has suffered
operating losses, has negative operating cash flows and is
dependent upon its ability to generate profitable operations in the
future and obtaining the necessary financing to meet its
obligations and repay its liabilities arising from normal business
operations when they come due.  These conditions raise substantial
doubt about its ability to continue as a going concern.


TELKONET INC: Extends Maturity of Heritage Credit Facility to 2023
------------------------------------------------------------------
Telkonet, Inc. entered into a Fourteenth Amendment to the Loan and
Security Agreement with Heritage Bank of Commerce, a California
state chartered bank, as of March 10, 2022.  The Amendment extends
the revolving maturity date to June 30, 2023, unless earlier
accelerated under the terms of the Loan Agreement.

On Sept. 30, 2014, the Company entered into a loan and security
agreement with Heritage Bank governing a revolving credit facility
in a principal amount not to exceed $2,000,000.  The outstanding
balance on the Credit Facility was $267,289 and $624,347 at Dec.
31, 2020 and 2019 and the remaining available borrowing capacity
was approximately $442,000 and $424,000, respectively.

                           About Telkonet

Telkonet, Inc., formed in 1999 and incorporated under the laws of
the state of Utah, is the creator of the EcoSmart and the Rhapsody
Platforms of intelligent automation solutions designed to optimize
energy efficiency, comfort and analytics in support of the emerging
Internet of Things.  The platforms are deployed primarily in the
hospitality, educational, governmental and other commercial
markets, and is specified by engineers, HVAC professionals,
building owners, and building operators.  The Company currently
operates in a single reportable business segment.

Telkonet reported a net loss attributable to common stockholders of
$3.15 million for the year ended Dec. 31, 2020, compared to a net
loss attributable to common stockholders of $1.93 million for the
year ended Dec. 31, 2019.  As of June 30, 2021, the Company had
$6.97 million in total assets, $5.72 million in total liabilities,
and $1.25 million in total stockholders' equity.

Minneapolis, Minnesota-based Wipfli LLP, the Company's auditor
since 2020, issued a "going concern" qualification in its report
dated March 31, 2021, citing that the Company has suffered
operating losses, has negative operating cash flows and is
dependent upon its ability to generate profitable operations in the
future and obtaining the necessary financing to meet its
obligations and repay its liabilities arising from normal business
operations when they come due.  These conditions raise substantial
doubt about its ability to continue as a going concern.


TIDEWATER MIDSTREAM: S&P Lowers ICR to 'B-', On Watch Developing
----------------------------------------------------------------
S&P Global Ratings lowered its issuer credit rating on Tidewater
Midstream and Infrastructure Ltd., an Alta., Canada-based
diversified midstream and oil refining company, to 'B-' from 'B+'
and placed it on CreditWatch with developing implications.

The CreditWatch placement reflects the uncertainty around the
timing of Tidewater's refinancing of its $125 million senior
notes.

The downgrade reflects Tidewater's near-term refinancing risk and
weak liquidity over the next 12 months.

In the third quarter of 2021, the company extended the maturity
date of its revolving credit facility (RCF) to Aug. 18, 2024, from
Aug. 23, 2022. However, the amended agreement includes a provision
that accelerates the facility's maturity date to August 2022 if
Tidewater is unable to refinance its $125 million senior notes and
$20 million outstanding term loan before June 30, 2022. S&P said,
"We expect the company will renegotiate its debt arrangements
before that date. However, for liquidity purposes, we include the
$415 million of outstanding borrowings on its revolver as a current
maturity to reflect the springing covenant. Under this scenario,
Tidewater's weighted average debt maturity profile is less than one
year and it lacks sufficient liquidity to meet this maturity
payment. Based on these assumptions, we asses Tidewater's liquidity
as weak, which caps our issuer credit rating on the company at
'B-'."

The CreditWatch placement reflects the uncertainty around the
timing of Tidewater's refinancing of its $125 million notes due
December 2022. If the company is unable to complete a refinancing
before April 30, 2022, S&P could lower its rating by multiple
notches. Alternatively, if Tidewater improves its liquidity by
completing a refinancing transaction in the next month, S&P could
raise its rating by multiple notches.

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

Environmental factors are a moderately negative consideration in
S&P's credit rating analysis of Tidewater Midstream and
Infrastructure Ltd. The company operates a network of natural gas
gathering and processing assets, crude transportation assets,
storage facilities, and a crude oil refinery. Therefore, it could
face environmental liabilities stemming from a potential natural
gas leak. Its refinery also exposes it to potential pollution risk
and other environmental incidents. However, Tidewater is building a
renewable diesel facility, which will partially offset its
environmental costs.



TITAN IMPORTS: Case Summary & 20 Largest Unsecured Creditors
------------------------------------------------------------
Debtor: Titan Imports, Inc.
        142 Guerrero St
        Harmon Industrial Park
        Tamuning,GU 96913
        
Chapter 11 Petition Date: March 25, 2022

Court: United States Bankruptcy Court
       District of Guam

Case No.: 22-00007

Judge: Hon. Frances M. Tydingco-Gatewood

Debtor's Counsel: David W. Dooley, Esq.
                  ROBERTS FOWLER & VISOSKY LLP
                  865 S. Marine Corps Drive, Suite 201
                  Tamuning, Guam 96913
                  Tel: 671-646-1222
                  E-mail: Dooley@GuamLawOffice.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by John D. Antenorcruz, 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/5U4P6UQ/Titan_Imports_Inc__gubke-22-00007__0002.0.pdf?mcid=tGE4TAMA


TRANSOCEAN LTD: Amends Articles to Reflect Share Capital Changes
----------------------------------------------------------------
The Articles of Association of Transocean Ltd. were amended to
reflect changes in its total issued share capital resulting from
the issuance of 26,067,616 company shares to one of its
wholly-owned subsidiaries at par value for a total consideration of
CHF 2,606,761.60.  The issuance of the shares is exempt pursuant to
Section 4(a)(2) of the Securities Act of 1933, as amended, which
exempts transactions by an issuer not involving a public offering.
The company's Articles of Association now reflect a share capital
of CHF 75,424,378.10 divided into 754,243,781 fully paid registered
shares.

                         About Transocean

Transocean Ltd. is an international provider of offshore contract
drilling services for oil and gas wells.  The Company specializes
in technically demanding sectors of the offshore drilling business
with a particular focus on ultra-deepwater and harsh environment
drilling services.

Transocean reported a net loss of $591 million for the year ended
Dec. 31, 2021, a net loss of $568 million for the year ended Dec.
31, 2020, and a net loss of $1.25 billion for the year ended Dec.
31, 2019.  As of Dec. 31, 2021, the Company had $20.68 billion in
total assets, $1.30 billion in total current liabilities, $8.17
billion in total long-term liabilities, and $11.21 billion in total
equity.

                             *   *   *

As reported by the TCR on July 12, 2021, S&P Global Ratings raised
its issuer credit rating on Switzerland-based offshore drilling
company Transocean Ltd. to 'CCC' from 'CCC-'.  S&P said, "Our 'CCC'
issuer credit rating reflects the potential that the company will
undertake additional distressed transactions over the next year.
Although Transocean has taken steps to improve its liquidity, it
still has significant debt maturities and high capital spending
requirements over the next two years."


TRINITY GUARDION: Seeks Cash Collateral Access Thru April 30
------------------------------------------------------------
Trinity Guardion, Inc. asks the U.S. Bankruptcy Court for the
Southern District of Indiana, New Albany Division, for authority to
use cash collateral and provide adequate protection to prepetition
secured creditors retroactive to petition date through April 30,
2022.

Trinity's assets consist of accounts receivable, inventory and
patents. Trinity's primary secured lenders are the FCN Bank,
National Association and the U.S. Small Business Administration.
Trinity's other secured lenders are Bruce and Mary Ellen Rippe and
Trinity Guardion Investments, LLC.

On January 20, 2016, Jean Ann Downey, as Trustee of the Jean Ann
Downey Trust dated 8/15/1990 filed a complaint in the 18th Judicial
Circuit Court of DuPage County, Illinois, under Case No. 2016L
000054. The Litigation has involved a trial, appeals, numerous
hearings and now is pending in Circuit Court for further
adjudication. The Litigation has caused substantial cash drain to
Trinity precluding the Debtor from focusing on the research,
development and marketing of its products.

As adequate protection for the use of cash collateral, the Debtor
proposes to grant replacement liens over cash collateral generated
by the Debtor postpetition in favor of FCN Bank and the SBA
pursuant to section 361(2) of the Bankruptcy Code to the same
extent, validity and priority of FCN Bank's and the SBA's
pre-petition liens, and deem the liens as adequate protection to
FCN Bank and the SBA for use of the cash collateral.

As additional adequate protection to FCN Bank and the SBA, the
Debtor agrees to operate under the weekly budgets which covers the
Petition Date through April 30, 2022, as may be modified from time
to time upon disclosure and approval of the Court or FCN Bank and
the SBA.

A copy of the motion is available at https://bit.ly/3iFHuf2 from
PacerMonitor.com.

                  About Trinity Guardion, Inc.

Founded in 2020, Trinity Guardion is the developer of Soteria Bed
Barrier, a combination of mattress and bed deck barrier, pillow
barrier, and a simple, compliant disinfection protocol.  The
Soteria Bed Barrier aims to solve hospital bed-associated
infections by protecting new patients from the bioburden of
previous bed occupants, preserve the integrity of mattresses and
support technologies, and defend hospital reputations by reducing
bed contamination and related infection risk.

Trinity Guardion sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. S.D. Ind. Case No. 22-90227) on March 23,
2022. In the petition signed by Bruce Rippe, CEO, the Debtor
disclosed up to $1 million in assets and up to $10 million in
liabilities.

Judge Andrea K. Mccord oversees the case.

David Krebs, Esq., at Hester Baker Krens LLC is the Debtor's
counsel.



TRINITY GUARDION: Seeks Chapter 11 Bankruptcy Amid Downey Dispute
-----------------------------------------------------------------
Indiana-based reusable hospital bed barrier manufacturer Trinity
Guardion LLC filed for voluntary Chapter 11 bankruptcy protection.

Trinity is the developer of the Soteria Bed Barrier, a launderable,
FDA & CDC-compliant hospital bed protection system.

Trinity currently employs three salaried employees and five hourly
employees, who are paid on a bi-weekly basis.  Trinity's principal
place of business is located in Batesville, Indiana.

Trinity's assets consist of accounts receivable, inventory and
patents. Trinity's primary secured lenders are the FCN Bank,
National Association and the U.S. Small Business Administration.
Trinity's other secured lenders are Bruce and Mary Ellen Rippe and
Trinity Guardion Investments, LLC.

On Jan. 20, 2016, Jean Ann Downey, as Trustee of the Jean Ann
Downey
Trust dated 8/15/1990 filed a complaint in the 18th Judicial
Circuit Court of DuPage County, Illinois under Case No. 2016L
000054.  The Litigation has involved a trial, appeals, numerous
hearings and now is pending in Circuit Court for further
adjudication.  The Litigation has caused substantial cash drain to
Trinity precluding Trinity from focusing on the research,
development and marketing of its products.

Trinity Guardion has 31 unsecured creditors, including AT&T,
Internal Revenue Service, and Park Avenue Realty, according to
court filing.  The company's petition also states that funds are
available to unsecured creditors.

A meeting of creditors under 11 U.S.C. Sec. 341(a) is slated for
April 27, 2022.  Proofs of claim are due by June 1, 2022.

                     About Trinity Guardion

Trinity Guardion Inc. -- https://trinityguardion.com/ -- doing
business as Trinity Guardion LLC is an Indiana-based supplier of
reusable hospital bed barrier.

Trinity Guardian LLC sought voluntary Chapter 11 bankruptcy
protectioin (Bankr. S.D. Ind. Case No. 22-90227) on March 23, 2022.
In the petition filed by Bruce Rippe, as CEO, it listed estimated
assets of between $500,000 and $1 million and estimated liabilities
of between $1 million and $10 million.  The case is assigned to
Honorable Judge Andrea K. McCord. David R. Krebs, of Hester Baker
Krebs LLC, is the Debtor's counsel.


TROIKA MEDIA: Prices $50 Million Private Placement
--------------------------------------------------
Troika Media Group, Inc. entered into a securities purchase
agreement with certain institutional investors to purchase $50
million worth of its Series E convertible preferred stock and
warrants in a private placement.

Under the terms of the securities purchase agreement, TMG has
agreed to sell 500,000 shares of its Series E Preferred and
Warrants to purchase up to 33,333,333 shares of the Company's
common stock.  Each share of the Series E Preferred will have a
stated value of $100 per share and be convertible after the closing
date into shares of common stock at a conversion price of $1.50 per
share, subject to adjustment.  The Warrants will be exercisable
immediately upon the date of issuance and have an exercise price of
$2.00 per share, subject to adjustment.  The Warrants will expire
five years from the date of issuance.  The gross proceeds to the
Company from the private placement are estimated to be $50 million
before deducting the placement agent's fees and other estimated
offering expenses.

The Company intends to use the net proceeds from the private
placement primarily for its previously announced acquisition of
Converge Direct LLC.

EF Hutton, division of Benchmark Investments, LLC, is acting as
exclusive placement agent for the offering.

The shares of Series E Preferred and Warrants have not been
registered under the Securities Act of 1933, as amended, and may
not be offered or sold in the United States absent registration
with the Securities and Exchange Commission (SEC) or an applicable
exemption from such registration requirements.  The securities were
offered only to accredited investors.  Pursuant to a registration
rights agreement with the investors, the Company has agreed to file
one or more registration statements with the SEC covering the
resale of the shares of the Series E Preferred and the shares
issuable upon exercise of the Warrants.

                              About Troika

Troika Media Group (fka M2 nGage Group, Inc.) -- www.thetmgrp.com
-- is an end-to-end brand solutions company that creates both
near-term and long-term value for global brands in entertainment,
sports and consumer products.  Applying emerging technology, data
science, and world-class creative, TMG helps brands deepen
engagement with audiences and fans throughout the consumer journey
and builds brand equity.  Clients include Apple, Hulu, Riot Games,
Belvedere Vodka, Unilever, UFC, Peloton, CNN, HBO, ESPN, Wynn
Resorts and Casinos, Tiffany & Co., IMAX, Netflix, Sony and
Coca-Cola.

For the six months ended Dec. 31, 2021, the Company reported a net
loss attributable to common stockholders of $6.25 million.  Troika
Media reported a net loss of $16 million for the year ended June
30, 2021, compared to a net loss of $14.45 million for the year
ended June 30, 2020.  As of Sept. 30, 2021, the Company had $42.05
million in total assets, $24.44 million in total liabilities, and
$17.61 million in total stockholders' equity.


TSM CORALS: Wins Cash Collateral Access Thru End of April
---------------------------------------------------------
The U.S. Bankruptcy Court for the District of New Jersey has
authorized TSM Corals, LLC to use cash collateral on an interim
basis in accordance with the budget for the period from February 7
to April 30, 2022.

A hearing on the matter is scheduled for April 14 at 10:00 a.m.

The Debtor is permitted to use cash collateral for maintenance and
preservation of its assets;  the continued operation of its
business, including but not limited to payroll, payroll taxes,
employee expenses, and insurance costs;  the completion of
work-in-process; and  the purchase of replacement inventory.

As adequate protection for use of cash collateral, secured
creditors are granted a replacement perfected security interest
under Section 361(2) of the Bankruptcy Code to the extent the
Secured Creditors' cash collateral is used by the Debtor, to the
extent and with the same priority in the Debtor's post-petition
collateral, and proceeds thereof, that the Secured Creditors held
in the Debtor's pre-petition collateral.

To the extent the adequate protection provided proves insufficient
to protect the Secured Creditors' interest in and to the cash
collateral, the Secured Creditors will have a superpriority
administrative expense claim, pursuant to Section 507(b) of the
Bankruptcy Code, senior to any and all claims against the Debtor
under Section 507(a) of the Bankruptcy Code, whether in the
proceeding or in any superseding proceedings.

The replacement lien and security interest granted is automatically
deemed perfected upon entry of the Order without the necessity of
the Secured Creditors taking possession, filing financing
statements, mortgages or other documents.

The Debtor are authorized to make weekly payments of $200 to
Byzfunder, Cobalt and Shopify.

To resolve CloudFund, LLC's objection to use of cash collateral
during the interim period, the Debtor will make weekly payments in
the amount of $400 to CloudFund, which reserves all rights
regarding seeking a determination of the nature of its transaction
with the Debtor, whether the receipts it claims it purchased from
the Debtor are property of the bankruptcy estate and whether its
security interest is subject to 11 U.S.C. section 552 of the
Bankruptcy Code, in addition to any other arguments it may have.

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

                      About TSM Corals, LLC

TSM Corals, LLC sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. N.J. Case No. 22-10987) on February 7,
2022. In the petition signed by Raymond Casper, managing member,
the Debtor disclosed up to $100,000 in assets and up to $500,000 in
liabilities.

Robert N. Braverman, Esq. at McDowell Law, PC is the Debtor's
counsel.




UNITED DISPENSER: Has Final OK on Cash Collateral Access
--------------------------------------------------------
The U.S. Bankruptcy Court for the Southern District of Florida,
Fort Lauderdale Division, has authorized United Dispenser Services,
Inc. to use cash collateral on a final basis as of October 28,
2021, and provide adequate protection to the U.S. Small Business
Administration, the secured creditor.  The Debtor may not make
monthly adequate protection payments to the SBA during the
forbearance period.

Subsequent to the hearing on the Cash Collateral Motion, the Debtor
received notice that the forbearance period has been extended from
24 months from the date of the Note (May 2020) to 30 months from
the date of the Note.

As a result of the extension of the SBA forbearance period, the
Debtor will commence payments to the SBA in the amount of $731 in
November 2022.

The Court's order provides for a carve-out for fees due the Clerk
of Court and the U.S. Trustee pursuant to 28 U.S.C. section 1930
and, to the extent not already included in the budget, for the
adequate protection payments. The Debtor is authorized to use cash
collateral only as authorized in the revised budget, with a 10%
variance allowance.

A copy of the order and the Debtor's budget for the period from
October 2021 to February 2022, is available at
https://bit.ly/36Ortkk from PacerMonitor.com.

               About United Dispenser Services Inc.

United Dispenser Services, Inc. sought protection for relief under
Chapter 11 of the Bankruptcy Code (Bankr. S.D. Fla. Case No.
21-20340) on Oct. 28, 2021, listing under $1 million in both assets
and liabilities.  

Judge Peter D. Russin oversees the case.

Chad Van Horn, Esq., at Van Horn Law Group, P.A. represents the
Debtor as legal counsel.



VISTA OUTDOOR: S&P Upgrades ICR to 'BB', Outlook Stable
-------------------------------------------------------
S&P Global Ratings raised U.S.-based Vista Outdoor Inc.'s issuer
credit rating to 'BB' from 'BB-'. to reflect its stronger credit
metrics and publicly stated financial policy illustrating its
commitment to sustaining leverage under 2x.

S&P said, "We also raised our rating on the company's unsecured
debt to 'BB' from 'BB-'. The recovery rating on the senior
unsecured debt remains '3', reflecting our estimate of meaningful
(50%-70%; rounded estimate: 65%) recovery in the event of a payment
default.

"The stable outlook reflects our expectation that the company will
remain acquisitive but maintain S&P Global Ratings-adjusted
leverage below 2.5x over the next 12 months.

"The upgrade reflects our view that leverage will remain near 1x
due to Vista's portfolio changes and strong demand for its
products. We believe that Vista's strategic decisions in recent
years, including asset divestitures, consolidation of the U.S.
ammunition market, acquisitions and product expansion in outdoor
products, and debt reduction have led to stronger credit metrics
than we had previously forecast. However, credit metrics can still
be volatile and fluctuate into the 2x-3x range in a downturn period
due to its concentration in ammunition. Cyclicality in the
ammunition industry is an inherent risk, but the company's sporting
and outdoor segment acquisitions (including Remington, Foresight
Sports, Fiber Energy, and Stone Glacier) have strengthened its
market position in their respective categories. Revenue growth of
37% and EBITDA growth of 118% through the first nine months of
fiscal 2022 ended Dec. 26, 2021 is attributed in part to 14 million
new entrants participating in shooting sports over the past two
years. While the stickiness of the increase in pandemic-driven
participation rates of shooting activities is a key risk, we
believe there is good demand visibility over the near term given
the large number and diversity of new entrants. Recent ammunition
cycles were driven by existing consumers stockpiling ammunition
around the time of U.S. Presidential elections because there was
uncertainty around their ability to purchase. We believe the
current cycle is boosted by consumers' interest in outdoor
activities.

"We expect Vista's S&P Global Ratings-adjusted leverage to decline
further to about 1.2x for fiscal 2022 (compared with 1.6x for
fiscal 2021), which provides a meaningful cushion to manage
inherent demand volatility for ammunition. We believe that the
combination of the company's modest leverage levels, lower fixed
cost base, leading position in diverse product categories, and
efficiency gains will meaningfully reduce the peak-to-trough
leverage volatility experienced in past ammunition down cycles.

"The company's ammunition business is better positioned than five
years ago, but environmental, social, and governance factors remain
a key risk. We believe that Vista's scale and product offering in
the ammunition business has improved and that the company is better
positioned to navigate downturns following the Remington
acquisition in 2020 and the firearms business divestiture of 2019.
The ammunition sector is concentrated; the top two companies in the
space (including Vista) are estimated to hold over 50% of the U.S.
ammunition market. This high concentration reduces the risk of
excess production flooding the market and pressuring margins. While
we expect the outsized participation growth in shooting sports seen
during the pandemic to return to normal, the 14 million new hunters
and shooters that have entered the category over the past two years
should support higher levels of demand. In addition, Vista's shift
in product mix into more stable and more profitable ammunition
types such as hunting and shotshell ammunition will also help
sustain profitability."

The surge in demand for ammunition over the past two years has
increased Vista's exposure to the category, which comprised about
57% of its revenue and 77% of EBIT during first nine months of
fiscal 2022. However, absent negative political or social shocks,
we believe that the risk of a sharp shift in industry dynamics is
low. The ammunition sector remains capacity constrained, with
consumer demand vastly exceeding supply. Channel inventories are
low, resulting in a multi-billion dollar backlog that will take
over a year to fulfill. The company also continues to win
ammunition contracts with law enforcement and the military, which
will provide greater demand stability.

Social, legal, and regulatory risks related to the ammunition
business are relatively higher than other consumer durables peers.
The risk that large retailers cease to carry the company's
products, including its outdoor products, because of negative
publicity or social pressure, is an ongoing risk.

Vista's Outdoor products segment adds diversification into growing
and uncorrelated businesses. Vista's recent acquisitions, including
QuietKat, Foresight, and Stone Glacier, further diversify the
company's outdoor products segment into fast-growing categories
such as e-bikes, golf simulators, and mountain equipment. These
products add to the segment's existing hydration, outdoor cooking,
and cycling accessories businesses. Seven of the company's 10 over
$100-million revenue generating brands sit in this segment. S&P
said, "We expect that strong consumer discretionary spending trends
will remain healthy for outdoor products like bicycle gear, camping
equipment, fishing, hunting, snow sports, and trail sports.
Although these segments are vulnerable to reductions in consumer
discretionary spending in the current inflationary environment or
during downturns, we believe that the lifestyle nature and
diversity in those product categories, and their well-known brands
with strong market shares, makes them more resilient and can help
offset, to a certain extent, weakness in the company's sporting
products segment."

S&P said, "Inflationary and supply chain risks remain elevated, but
we expect incremental pricing actions to result in sustainable
profitability levels in fiscal 2023. Vista's gross profit margin
was up over 900 basis points (bps) in the first nine months of
fiscal 2022, including a 700-bps increase in the third quarter. The
company implemented pricing actions to offset rising material,
labor, and transportation costs. The latest price increase becomes
effective in fiscal 2023. Price elasticity has held up well in the
current inflationary environment, particularly due to supply
constraints in ammunition, but it could be a more meaningful
challenge going forward as inflation outpaces consumer income gains
and leads to lower consumer discretionary spending. We expect Vista
to manage the higher cost environment through incremental pricing
actions, but we forecast EBITDA margins will decline to about 21%
in fiscal 2023 from 25% in fiscal 2022, which we view as a record
level that is unsustainable. The lower margin expectation reflects
our expectation for higher input costs, some decline in volumes as
demand for ammunition slows, and a negative mix shift with greater
contribution from the lower margin outdoor products.

"We expect Vista to remain acquisitive but believe that the company
will manage S&P Global Rating-adjusted leverage under 2.5x. We
forecast that Vista will generate about $350 million of free
operating cash flow in fiscal 2022. We expect it will use proceeds
for reinvestment in the business, to make tuck-in acquisitions, and
for share repurchases. Vista's board recently approved a new
two-year repurchase program, allowing the company buy back an
additional $200 million, having nearly exhausted its existing
program. Although we believe opportunistic acquisitions could
potentially increase leverage above 2.5x, we expect the company
would remain committed to de-leveraging over a 12-month period to
stay within its publicly stated leverage targets of under 2x. We
believe that the company would leave leverage headroom for the
rating category if there were a substantial ammunition downcycle.

"The stable outlook reflects our expectation that the company will
continue to make acquisitions while maintaining leverage below 2.5x
over the next 12 months."

S&P could lower the ratings if net leverage were sustained above
2.5x. It believes this could happen if:

-- Demand for the company's products declined substantially,
leading to lower profitability;

-- The company were unable to manage cost inflation, leading to
margin contraction; or

-- The company made more aggressive debt-financed acquisitions or
shareholder distributions.

S&P could raise the ratings if:

-- The company maintained leverage under 2x and sustained
performance through various economic and ammunition cycles and as
it pursued its acquisitive growth strategy, and

-- The company further diversifies its product offering to balance
its exposure to the volatile ammunition segment that is sensitive
to social factors regarding safety.

(ESG) credit factors: Health and Safety. ESG Scores: E-2, S-4, G-2

S&P said, "Social factors are a negative consideration in our
credit rating analysis of Vista Outdoor Inc. Consumer sentiment
regarding personal safety and perceived or actual governmental
regulations drive extreme volatility in ammunition demand, which
can cause stockpiling, resulting in large, prolonged swings in
profitability as demonstrated during the 2016-2019 downcycle, when
the company's profitability substantially declined and debt
leverage rose. In 2020, performance strengthened partially due to
social unrest, stronger demand for personal protection equipment,
and a Democratic president in office, which typically results in
stronger purchasing behavior because of greater concern over more
restrictive gun policies. Social influence has also resulted in
major retailers destocking the company's ammunition products from
shelves, disrupting distribution. Because of social factors
surrounding ammunition sales, we believe Vista's operating
performance is inherently more volatile than that of other consumer
durable companies."



VOLUNTEER ENERGY: Case Summary & 20 Largest Unsecured Creditors
---------------------------------------------------------------
Debtor: Volunteer Energy Services Inc.
        790 Windmiller Dr.
        Pickerington, OH 43147

Business Description: The Debtor is in the business of electric
                      power generation, transmission and
                      distribution.
  
Chapter 11 Petition Date: March 25, 2022

Court: United States Bankruptcy Court
       Southern District of Ohio

Case No.: 22-50804

Judge: Hon. C. Kathryn Preston

Debtor's Counsel: David M. Whittaker, Esq.
                  ISAAC WILES & BURKHOLDER LLC
                  2 Miranova Place, Ste 700
                  Columbus, OH 43215
                  Tel: 614-340-7431
                  Email: dwhittaker@isaacwiles.com

Estimated Assets: $50 million to $100 million

Estimated Liabilities: $50 million to $100 million

The petition was signed by David Warner, chief financial officer.

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

https://www.pacermonitor.com/view/LY5AUEI/Volunteer_Energy_Services_Inc__ohsbke-22-50804__0001.0.pdf?mcid=tGE4TAMA

List of Debtor's 20 Largest Unsecured Creditors:

   Entity                          Nature of Claim    Claim Amount
   ------                          ---------------    ------------
1. Sequent Energy Management LLC    Supplier-Gas        $8,947,467
1200 Smith Street
Suite 900
Houston, TX 77022-4374
Contact: Curtis Stallings,
Director
Trading Northeast
Tel: 832-397-1720
Email: cstallin@sequentenergy.com

2. Eco-Energy                       Supplier-Gas        $4,154,041
6100 Tower Circle
Suite 500
Franklin, TN 37067
Contact: Julie Remkus
Director of Accounting
Tel: 615-656-7848
Email: natgassettlement@eco-energy.com

3. Shell Energy North America          Supplier -       $2,486,177
(US) LLP                              Power & Gas
1000 Main Street
Level 12
Houston, TX 77002
Contact: Bob Filipek, Originations
Tel: 219-714-2455866-
818-5501
Fax: 713-265-1701
Email: bob.filipek@shell.com

4. Columbia Gas Transmission           Pipeline/        $2,400,000
Corp.                                Transmission
700 Louisiana Street
Houston, TX 15264-1475
Contact: John WhiteD
Account Rep
Tel: 304-357-3423
Email: j_whited@tcenergy.com

5. ARM Energy Management, LLC        Supplier-Gas       $2,216,054
20329 State Highway 249
Suite 450
Houston, TX 77070
Contact: Carter Gaddis,
Sr. Director of Origination
Tel: 502-938-406
Email: carter.gaddis@armenergy.com

6. BP Energy Company                 Supplier-Gas       $2,081,720
501 Westlake Park Boulevard
Houston, TX 77079
Contact: Paige Fraser,
Marketing & Origination
Tel: 713-853-5532
Email: paige.fraser@bp.com

7. DTE Energy Trading Inc.           Supplier-Gas       $2,017,761
414 South Main
Suite 200
Ann Arbor, MI 48104
Contact: Amy Gillfeather
Tel: 734-887-2080
Email: dte_gas_sttlmts@dteenergy.com

8. Snyder Brothers                   Supplier-Gas       $1,360,148
90 Glade Drive
Kittanning, PA 16201
Contact: Nate Henry,
Trading
Tel: 724-548-8101
Email: nathan.henry@snydercos.com

9. Carbonbetter, LLC                 Supplier-Gas         $575,162

2305 East Cesar Chavez
Austin, TX 78702
Contact: Ben Huff, Trader
Tel: 317-333-7281
Email: ben@carbonbetter.com

10. PJM Interconnection, LLC           ISO-Power          $322,295
2750 Monroe Blvd
Audobon, PA 19403
Contact: Helen Burnley,
Sr. Client Manager
Tel: 610-635-3468
Email: helen.burnley@pjm.com

11. Trebel LLC                          Broker            $238,396
1216 Lexington Avenue
Suite 301
Mansfield, OH 44907
Contact: Scott Belcastro
Tel: (877) 861-2772
Email: support@trebbelllc.com

12. American Energy Services         Supplier-Gas         $198,000
1105 Shrock Road                      (Local)
Suite 602
Columbus, OH 43229
Contact: Denise Amspoker
Tel: 614-885-1901
Email: amdma@sbcglobal.net

13. PNC Bank N.A.                 Lender - PPP Loan       $173,000
The Tower at PNC Plaza
300 Fifth Avenue
Pittsburgh, PA 15222-2401
Contact: Michael Etienne
Senior Vice President
Tel: 412-762-4471
Email: michael.etienne@pnc.com

14. Adam N Girard                       Broker            $125,236
F/K/A EGC Ltd.
232 Rocky Fork Dr S
Columbus, OH 43230
Contact: Adam N Girard
Email: girard.991@gmail.com

15. Natalie Girard/                     Broker            $125,236
F/K/A EGC Ltd.
232 Rocky Fork DR S
Columbus, OH 43230
Contact: Natalie Girard
Email: nataliegirard@yahoo.com

16. Nexus Gas Transmission LLCX        Pipeline/          $120,000
(US)                                 Transmission
5400 Westheimer Court
Houston, TX 77056-5310
Contact: Andrew Moreno,
Account Rep
Tel: 713-627-5322
Email: andrew.moreno@enbridge.com

17. Texla Energy                     Supplier-Gas         $118,763
Management Inc.
1100 Louisiana
Suite 4700
Houston, TX 77002
Contact: Tyler Marcum, Trading
Tel: 713-655-9900
Email: tylerm@texlaenergy.com

18. Eastern Gas Transmission &         Pipeline/           $95,000
Storage Unc.                         Transmission
(F/K/A Dominion Energy
Transmission, Inc.)
925 White Oakes Blvd
Bridgeport, WV 26330
Contact: Sharad Mathur
Credit Risk Mgmt.
Tel: 804-212-7414
Fax: 804-771-6753
Email: sharad.mathur@bhegts.com

19. Palmer Energy Company Inc.          Broker             $93,967
5577 Airport Highway
Toledo, OH 43615
Contact: Mark R. Frye, President
Tel: (419) 539-9180
Fax: (419) 539-9185
Email: ahoffman@palmerenergy.com

20. Utility Choice International        Broker             $83,754
3960 Medina Road
Akron, OH 44333
Contact: Chris Thompson
Tel: 941-468-8668
Email: chris@aytomic.com


W&T OFFSHORE: Signs Deal to Sell $100 Million Common Shares
-----------------------------------------------------------
W&T Offshore, Inc. entered into an At-The-Market Equity
Distribution Agreement with Stifel, Nicolaus & Company,
Incorporated and Roth Capital Partners, LLC.  Pursuant to the terms
of the At-The-Market Equity Distribution Agreement, the Company
may offer and sell from time to time through the Agents, the
Company's common stock, par value $0.00001 per share, having an
aggregate gross sales price of up to $100,000,000.

Any sales of Common Stock under the At-The-Market Equity
Distribution Agreement, if any is sold, will be made at the sole
direction of the Company.  Such sales of Common Stock, if any, will
be made through one of the Agents designated by the Company acting
as sales agent, or in negotiated transactions directly with an
Agent acting as principal, in transactions that may be deemed to be
"at the market offerings" as defined in Rule 415 under the
Securities Act of 1933, as amended, including sales made directly
on the NYSE, or sales made to or through a market maker other than
on an exchange or through an electronic communications network.

The Company has no obligation to sell any shares under the
At-The-Market Equity Distribution Agreement and any such sales, if
any, may occur over an indefinite period of time.  The Company may
at any time suspend offers under the At-The-Market Equity
Distribution Agreement or terminate the At-The-Market Equity
Distribution Agreement, subject to the terms thereof.  The
At-The-Market Equity Distribution Agreement contains customary
representations, warranties and agreements by the Company,
indemnification obligations of the Company and the Agents,
including for liabilities under the Securities Act, other
obligations of the parties and termination provisions.  Under the
terms of the At-The-Market Equity Distribution Agreement, the
Company will pay a commission of up to 3.0% of the gross sales
price of the Common Stock sold.

Any Common Stock offered and sold in the ATM Offering, if any is
sold, will be issued pursuant to the Company's Registration
Statement on Form S-3 (Registration No. 333-260248) filed with the
U.S. Securities and Exchange Commission on Oct. 14, 2021 and
declared effective on Oct. 25, 2021, the prospectus supplement
relating to the ATM Offering filed with the SEC on March 18, 2022
and any applicable additional prospectus supplements related to the
ATM Offering that form a part of the Registration Statement.

                        About W&T Offshore

W&T Offshore, Inc. -- http://www.wtoffshore.com-- is an
independent oil and natural gas producer with operations offshore
in the Gulf of Mexico and has grown through acquisitions,
exploration and development.  The Company currently has working
interests in 41 producing fields in federal and state waters and
has under lease approximately 611,000 gross acres, including
approximately 424,000 gross acres on the Gulf of Mexico Shelf and
approximately 187,000 gross acres in the Gulf of Mexico deepwater.
A majority of the Company's daily production is derived from wells
it operates.

W&T Offshore reported a net loss of $41.48 million for the year
ended Dec. 31, 2021, compared to net income of $37.79 million for
the year ended Dec. 31, 2020.  As of Dec. 31, 2021, the Company had
$1.19 billion in total assets, $324.38 million in total current
liabilities, $687.94 million in long-term debt, $368.08 million in
asset retirement obligations (less current portion), $55.39 million
in other liabilities, $113,000 in deferred income taxes, $4.50
million in commitments and contingencies, and a total shareholders'
deficit of $247.18 million.

                            *    *    *

In May 2021, S&P Global Ratings affirmed the 'CCC+' issuer credit
rating on Houston-based W&T Offshore Inc.

As reported by the TCR on April 19, 2021, Moody's Investors Service
upgraded W&T Offshore, Inc.'s Corporate Family Rating to Caa1 from
Caa2, Probability of Default Rating to Caa1-PD from Caa2-PD and
senior secured second lien notes rating to Caa2 from Caa3.  The
outlook was changed to stable from negative.  "The upgrade of W&T
Offshore's ratings reflects higher commodity prices that support
continued positive free cash flow in 2021," said Jonathan Teitel, a
Moody's analyst.


YUM! BRANDS: Moody's Rates New $500MM Senior Unsecured Notes 'Ba3'
------------------------------------------------------------------
Moody's Investors Service assigned a Ba3 rating to Yum! Brands
Inc.'s proposed $500 million senior unsecured note offering. All
other ratings remain unchanged including Yum's Ba2 corporate family
rating, Ba2-PD probability of default rating and Ba3 senior
unsecured ratings. KFC Holding Co.'s Baa3 senior secured ratings
and Ba2 senior unsecured rating also remain unchanged. Yum's
speculative grade liquidity rating is SGL-1 and the outlook is
stable.

Proceeds from the proposed senior unsecured notes offering at Yum
will be used to refinance the 7.75% Senior Notes due 2025, satisfy
the call premium, pay fees & expenses associated with the
offering.

Assignments:

Issuer: Yum! Brands Inc.

Senior Unsecured Notes, Assigned Ba3 (LGD5)

RATINGS RATIONALE

Yum! Brands Inc.'s ("Yum") Ba2 CFR benefits from its significant
scale, geographic reach, brand diversity and franchise based
business model which helps to add stability to revenues and
earnings as compared to some other restaurant operators and reduces
overall capital requirements. The reduced earnings volatility that
result from Yum being at least 98% franchised and the company's
very good liquidity are also credit positives, as are the
significant drive-thru, delivery and curbside pick-up operations
throughout its system, which has provided a base level of revenues
at its franchisee locations throughout the coronavirus pandemic.
Yum is constrained by its relatively high leverage driven in part
by its target leverage of about 5.0 times (as defined by Yum) and
reliance on securitizations to support cash flows.

The stable outlook reflects Moody's expectation that Yum will
maintain a consistent financial policy that results in credit
metrics sustained at or better than current levels, driven by
positive same store sales and earnings growth. The stable outlook
also anticipates that the company will maintain a prudent financial
policy towards dividends and share repurchases.

Environmental, social and governance factors are considered in
Yum's credit profile. Yum's ESG Credit Impact Score is moderately
negative (CIS-3), reflecting Moody's assessment that ESG attributes
are overall considered to have a limited impact on the current
rating, but with greater potential for future negative rating
impact. These include a reliance on natural capital and an exposure
to responsible production and evolving social and demographic
trends that influence consumer demand. Governance risk is also
moderate, linked primarily to Yum's high net financial leverage
target of around 5 times and shareholder distribution policies.
There is also moderate organizational complexity related to its
reliance on securitizations to support cash flows.

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

Factors that could result in an upgrade include a sustained
improvement across all restaurant concepts along with a financial
policy that results in debt to EBITDA sustained below 5.0 times and
EBIT to Interest sustained above 3.0 times. A higher rating would
also require at least very good liquidity.

Factors that could result in a downgrade include a sustained
deterioration in performance and credit metrics, such as debt to
EBITDA remaining at or above 5.7 times or EBIT to Interest below
2.5 times on a sustained basis.

Headquartered in Louisville, Kentucky, Yum is the owner, operator
and franchisor of quick service restaurants with brands that
include KFC, Taco Bell, Pizza Hut and the Habit Burger Grill.
Revenues are around $5 billion (excluding franchise contributions
for advertising) although systemwide sales exceed $58 billion.

The principal methodology used in this rating was Restaurants
published in August 2021.


YUM! BRANDS: S&P Rates New $500MM Senior Unsecured Notes 'BB'
-------------------------------------------------------------
S&P Global Ratings assigned its 'BB' issue-level rating and '5'
recovery rating to restaurant company Yum! Brands Inc.'s proposed
$500 million senior unsecured notes due 2032. The '5' recovery
rating indicates our expectation of modest (10%-30%; rounded
estimate: 10%) recovery to lenders in the event of default. The net
proceeds will be used to partially fund the redemption of Yum!'s
outstanding 7.75% $600 million senior notes due 2025.

S&P's 'BB+' issuer credit rating on Yum! reflects its view of the
company's strong competitive position as the world's largest
restaurant company (by units) and highly franchised, asset-light
business model that generated over $57 billion in system sales and
$1.5 billion in free operating cash flow during fiscal 2021.

ISSUE RATINGS – RECOVERY ANALYSIS

Key analytical factors

-- S&P's recovery analysis for Yum! Brands simulates a default in
2027 because of a steep decline in revenue and EBITDA, resulting
from a distressed economic environment and a contraction in
consumer discretionary income. This occurs along with a significant
increase in the competitive environment, decline in brand
perception for Yum!'s restaurants, and contraction in its franchise
base.

-- S&P assumes the company would emerge from bankruptcy because of
Yum! Brands' market position, globally recognized brands, and
operating scale.

-- S&P values the company on a going-concern basis using a 6x
multiple applied to our projected emergence-level EBITDA.

-- The 6x multiple is greater than the peer average multiple
applied to most restaurant peers because of Yum!'s significant
proportion of franchised operations.

-- The recovery and issue-level ratings primarily reflect the
value S&P estimates accrues to the secured credit facilities and
unsecured senior noteholders in our waterfall analysis.

-- Although recovery prospects for the subsidiary senior unsecured
notes are above 70% in our waterfall analysis, S&P applies an
unsecured debt rating cap as it assumes the size and ranking of
debt and nondebt claims will change before a hypothetical default.
S&P generally caps the recovery rating at '3' for the 'BB' rating
category because it assumes additional secured debt would be added
to the capital structure on the path to default.

-- S&P's recovery analysis excludes the securitization group.

Simulated default assumptions

-- Estimated gross enterprise value (EV) at emergence: $4.9
billion

-- Simulated year of emergence: 2027

-- EBITDA at emergence: $810 million

-- EBITDA multiple: 6x

Simplified waterfall

-- Net EV after 5% administrative costs: $4.6 billion

-- Secured debt facility claims: $3.2 billion

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

-- Estimated senior unsecured note claims: $768 million

    --Recovery expectations: 50%-70% (rounded estimate: 65%)

-- Estimated subordinated claims: $4.5 billion

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



[^] BOND PRICING: For the Week from March 21 to 25, 2022
--------------------------------------------------------

  Company                   Ticker  Coupon  Bid Price    Maturity
  -------                   ------  ------  ---------    --------
Accelerate Diagnostics      AXDX      2.50      73.05   3/15/2023
Assabet Valley Bancorp      AVBANC    5.50      89.25  01/08/2027
Assabet Valley Bancorp      AVBANC    5.50      89.25  01/08/2027
BPZ Resources Inc           BPZR      6.50       3.02  01/03/2049
Basic Energy Services Inc   BASX     10.75       3.12  10/15/2023
Basic Energy Services Inc   BASX     10.75       3.12  10/15/2023
Boston Scientific Corp      BSX       3.85     101.94   5/15/2025
Bristol-Myers Squibb Co     BMY       3.88     105.20   8/15/2025
Buffalo Thunder
  Development Authority     BUFLO    11.00      50.00  09/12/2022
CME Group Inc               CME       3.00     100.33   9/15/2022
Diamond Sports Group
  LLC / Diamond Sports
  Finance Co                DSPORT    6.63      20.36   8/15/2027
Diamond Sports Group
  LLC / Diamond Sports
  Finance Co                DSPORT    6.63      21.18   8/15/2027
EQT Corp                    EQT       3.00     100.31  01/10/2022
EnLink Midstream Partners   ENLK      6.00      71.12         N/A
Endo Finance LLC /
  Endo Finco Inc            ENDP      5.38      71.07   1/15/2023
Endo Finance LLC /
  Endo Finco Inc            ENDP      5.38      71.07   1/15/2023
Energy Conversion Devices   ENER      3.00       7.88   6/15/2013
Enterprise Products
  Operating LLC             EPD       4.88      86.57   8/16/2077
Exela Intermediate LLC /
  Exela Finance Inc         EXLINT   10.00      66.65   7/15/2023
Exela Intermediate LLC /
  Exela Finance Inc         EXLINT   10.00      66.48   7/15/2023
Federal Farm Credit Banks
  Funding Corp              FFCB      1.95      99.45   3/30/2022
Federal Farm Credit Banks
  Funding Corp              FFCB      0.07      99.83   3/29/2022
Federal Home Loan Banks     FHLB      2.00      99.45   3/28/2022
GNC Holdings Inc            GNC       1.50       0.50   8/15/2020
GTT Communications Inc      GTTN      7.88       9.25  12/31/2024
GTT Communications Inc      GTTN      7.88      10.25  12/31/2024
General Electric Co         GE        4.00      77.00         N/A
Goodman Networks Inc        GOODNT    8.00      89.29  11/05/2022
Hexion Inc                  HXN       7.88     105.47   7/15/2027
Hexion Inc                  HXN       7.88     105.40   7/15/2027
Lannett Co Inc              LCI       4.50      28.52  01/10/2026
MAI Holdings Inc            MAIHLD    9.50      24.49  01/06/2023
MAI Holdings Inc            MAIHLD    9.50      24.49  01/06/2023
MAI Holdings Inc            MAIHLD    9.50      24.49  01/06/2023
MBIA Insurance Corp         MBI      11.50      10.00   1/15/2033
MBIA Insurance Corp         MBI      11.50      10.00   1/15/2033
Macquarie Infrastructure
  Holdings LLC              MIC       2.00      95.14  01/10/2023
Macy's Retail Holdings LLC  M         2.88     100.57   2/15/2023
Macy's Retail Holdings LLC  M         4.38     102.02  01/09/2023
Malvern Bancorp Inc         MLVF      6.13      95.07   2/15/2027
Morgan Stanley              MS        1.80      84.05   8/27/2036
Nine Energy Service Inc     NINE      8.75      56.43  01/11/2023
Nine Energy Service Inc     NINE      8.75      58.04  01/11/2023
Nine Energy Service Inc     NINE      8.75      58.15  01/11/2023
OMX Timber Finance
  Investments II LLC        OMX       5.54       0.84   1/29/2020
Peabody Energy Corp         BTU       6.00      99.39   3/31/2022
Peabody Energy Corp         BTU       6.00     100.00   3/31/2022
Plains All American
  Pipeline LP               PAA       6.13      82.50        N/A
Potomac Electric Power Co   EXC       3.05      99.79  01/04/2022
Renco Metals Inc            RENCO    11.50      24.88  01/07/2003
Revlon Consumer Products    REV       6.25      37.69  01/08/2024
Sears Holdings Corp         SHLD      8.00       0.84  12/15/2019
Sears Holdings Corp         SHLD      6.63       0.34  10/15/2018
Sears Holdings Corp         SHLD      6.63       0.71  10/15/2018
Sears Roebuck Acceptance    SHLD      7.50       0.81  10/15/2027
Sears Roebuck Acceptance    SHLD      6.75       1.08   1/15/2028
Sears Roebuck Acceptance    SHLD      7.00       1.05  01/06/2032
Sears Roebuck Acceptance    SHLD      6.50       1.02  01/12/2028
TPC Group Inc               TPCG     10.50      40.47  01/08/2024
TPC Group Inc               TPCG     10.50      44.23  01/08/2024
Talen Energy Supply LLC     TLN       6.50      30.20  01/06/2025
Talen Energy Supply LLC     TLN      10.50      31.32   1/15/2026
Talen Energy Supply LLC     TLN       7.00      30.12  10/15/2027
Talen Energy Supply LLC     TLN      10.50      31.23   1/15/2026
Talen Energy Supply LLC     TLN       6.50      30.56   9/15/2024
Talen Energy Supply LLC     TLN       9.50      89.36   7/15/2022
Talen Energy Supply LLC     TLN       9.50      89.36   7/15/2022
Talen Energy Supply LLC     TLN      10.50      31.80   1/15/2026
Talen Energy Supply LLC     TLN       6.50      30.56   9/15/2024
Talos Petroleum LLC         SGY       7.50      94.63   5/31/2022
TerraVia Holdings Inc       TVIA      5.00       4.64  01/10/2019
Trousdale Issuer LLC        TRSDLE    6.50      33.00  01/04/2025
Wolverine Escrow LLC        WAIR     13.13      58.85  11/15/2027


                            *********

Monday's edition of the TCR delivers a list of indicative prices
for bond issues that reportedly trade well below par.  Prices are
obtained by TCR editors from a variety of outside sources during
the prior week we think are reliable.  Those sources may not,
however, be complete or accurate.  The Monday Bond Pricing table
is compiled on the Friday prior to publication.  Prices reported
are not intended to reflect actual trades.  Prices for actual
trades are probably different.  Our objective is to share
information, not make markets in publicly traded securities.
Nothing in the TCR constitutes an offer or solicitation to buy or
sell any security of any kind.  It is likely that some entity
affiliated with a TCR editor holds some position in the issuers
public debt and equity securities about which we report.

Each Tuesday edition of the TCR contains a list of companies with
insolvent balance sheets whose shares trade higher than $3 per
share in public markets.  At first glance, this list may look like
the definitive compilation of stocks that are ideal to sell short.
Don't be fooled.  Assets, for example, reported at historical cost
net of depreciation may understate the true value of a firm's
assets.  A company may establish reserves on its balance sheet for
liabilities that may never materialize.  The prices at which
equity securities trade in public market are determined by more
than a balance sheet solvency test.

On Thursdays, the TCR delivers a list of recently filed
Chapter 11 cases involving less than $1,000,000 in assets and
liabilities delivered to nation's bankruptcy courts.  The list
includes links to freely downloadable images of these small-dollar
petitions in Acrobat PDF format.

Each Friday's edition of the TCR includes a review about a book of
interest to troubled company professionals.  All titles are
available at your local bookstore or through Amazon.com.  Go to
http://www.bankrupt.com/books/to order any title today.

Monthly Operating Reports are summarized in every Saturday edition
of the TCR.

The Sunday TCR delivers securitization rating news from the week
then-ending.

TCR subscribers have free access to our on-line news archive.
Point your Web browser to http://TCRresources.bankrupt.com/and use
the e-mail address to which your TCR is delivered to login.

                            *********

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Copyright 2022.  All rights reserved.  ISSN: 1520-9474.

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                   *** End of Transmission ***