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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

              Thursday, March 31, 2022, Vol. 26, No. 89

                            Headlines

5 STAR PROPERTY: Calvary Buying Winter Haven Property for $95K
893 4TH AVENUE: Sale of Brooklyn Property to 5AIF for $1.5MM Okayed
ACASTI PHARMA: Appoints Michael Derby to Board of Directors
ALIERA COMPANIES: Seeks to Hire 'Ordinary Course' Professionals
ANDREW'S GARDENS: Seeks Cash Collateral Access

ARCHDIOCESE OF SANTA FE: Parties Enter 'Final' Mediation
ASP UNIFRAX: Fitch Affirms 'B' IDR & Alters Outlook to Stable
ASPIRA WOMEN'S: Incurs $8.96 Million Net Loss in Fourth Quarter
ASPIRE BAKERIES: S&P Alters Outlook to Stable, Affirms 'B-' ICR
AUTOMATED RECOVERY SYSTEMS: Seeks Chapter 11 Bankruptcy Protection

AVINGER INC: Nasdaq Extends Compliance Period Until Sept. 19
BAYTEX ENERGY: S&P Upgrades ICR to 'B+', Outlook Stable
BETZ HEATING: Seeks to Hire Spector & Cox as Bankruptcy Counsel
BLACK NEWS CHANNEL: Seeks Ch.11 Bankruptcy With Up to $50 Mil. Debt
BLUEPRINT INVESTMENT: Case Summary & One Unsecured Creditor

BOY SCOUTS: Insurers Say Compensation Fund Unfair
BRAZIL MINERALS: Incurs $4 Million Net Loss in 2021
BRAZOS ELECTRIC: Asks for 6 Months Plan Exclusivity Extension
C & B CONVENIENCE: Case Summary & One Unsecured Creditor
CAPSTONE GREEN: Chief Accounting Officer Resigns

CHARLOTTE AUTOMOTIVE: Selling Mecklenburg County Property for $450K
COCRYSTAL PHARMA: Incurs $14.2 Million Net Loss in 2021
CURCUIT CITY: UST Asks Supreme Court to Support Fee Hike
CYPRESS COVE: Fitch Gives 'BB+' Rating to 3 Revenue Bonds
CYTODYN INC: Reports Unregistered Sales of Equity Securities

DALEX DEVELOPMENT: Rental Income to Fund Plan Payments
DIGIPATH INC: Terminates Letter of Intent on C3 Labs Sale
DIOCESE OF BUFFALO: $300K Sale of Olean Campus to Foundation Denied
DIOCESE OF CAMDEN: Amends Non-Abuse Tort Claims Pay Details
EASTFORD LLC: Voluntary Chapter 11 Case Summary

ELITE HOME: Seeks Approval of Cash Collateral Access, DIP Loan
FIRST CHOICE: Court Approves Disclosure Statement
FIRST GENERAL: Foreign Rep's Sale of Marion County Property Okayed
FOOTPRINT SALEM: Bankruptcy Not Cause for Alarm, Says Mayor
FORE MACHINE: Wins Cash Collateral Access, $500,000 DIP Loan

FTE NETWORKS: Issues Update in Letter to Shareholders
FUSE GROUP: Sells $100K Convertible Note to Liu Marketing
GENERAL CANNABIS: Incurs $8.9 Million Net Loss in 2021
GLENN PATERNOSTER: $2.25M Sale of Henderson Property to Mas Denied
HERBERT H. STONE: $4.16M Sale of Mineral Point Property to JSP OK'd

HERBERT H. STONE: Titan Pro's Objection to $4MM Property Sale Fixed
HERITAGE RAIL: Fort Wayne Offers Trustee $195K for 3 Rail Cars
HESS MIDSTREAM: Moody's Hikes CFR to Ba1 & Unsecured Notes to Ba2
HUSCH & HUSCH: Liquidating Agent's $185K Sale of Harrah Asset OK'd
HUSCH & HUSCH: Liquidating Agent's $90K Inventory Sale to GS OK'd

I-70 PROPERTIES: Taps Rebecca Rookstool as Special Counsel
IDEAL CARE: Asks for Extension to File Plan to Sept. 12
INGROS FAMILY: Taps Cooney Law Offices as Substitute Counsel
INPIXON: Files Series 8 Pref. Stock Certificate of Designation
ISLET SCIENCES: Unsecureds to Get 8.6% New Equity in Plan

JAMES IVAN STATEN: $1.33M Sale of Lutz Property to Ierna Approved
JCB TRUCKING: Files for Chapter 11 After Being Shut by FMCSA
JCB TRUCKING: Seeks to Hire Overturf Fowler as Legal Counsel
JOHN'S FAMILY: Voluntary Chapter 11 Case Summary
JOYFUL CARE: Amends Disclosures for Reorganization Plan

KLX ENERGY: S&P Affirms 'CCC+' ICR, Outlook Stable
KOHL'S CORP: Sen. Tommy Baldwin Urges to Reject Buyout
KUMAR A. NEPPALLI: Trustee's Public Sale of Nissan Rouge Approved
L.E.E. PROPERTY: U.S. Trustee Unable to Appoint Committee
LAKE CECILE: Court Approves Disclosure and Confirms Plan

LEE COUNTY CHARTER SCHOOLS: S&P Raises Rev. Bond Ratings to 'BB'
LIMETREE BAY: Files Plan After $62M Sale to WIPL
MAPLE LEAF: Seeks Cash Collateral Access
MARTIN MIDSTREAM: Ruben Martin Owns 23.3% of Common Units
MD HELICOPTERS: Case Summary & 30 Largest Unsecured Creditors

METROHAVANA TOWN: Files Emergency Bid to Use Cash Collateral
MEZZ57TH LLC: Gets Court Nod to Use Cash Collateral
MIDWEST VETERINARY: Moody's Affirms B3 CFR, Outlook Remains Neg.
MOBIQUITY TECHNOLOGIES: Anthony Iacovone Quits as Director
MOBIQUITY TECHNOLOGIES: Terminates Chief Operations Officer

NEOVASC INC: Issues $13 Million Restated Note to Strul Medical
NESV ICE: Unsecureds to Recover At Least 5% in Plan
NIELSEN HOLDINGS: S&P Places 'BB' ICR on CreditWatch Negative
NUZEE INC: Board Approves Third Amended Bylaws
ONE AND ONE: Voluntary Chapter 11 Case Summary

PAR 5 PROPERTY: Trustee Taps Sides & Ferkovich as Accountant
PATH MEDICAL: Fine-Tunes Sale Plan Disclosures
PIASECKI REALTY: Unsecureds to Get 5% in Plan
PLANTRONICS INC: S&P Places 'B+' ICR on CreditWatch Positive
POWAY PROPERTY: Selling Poway Property to Kassab for $15.5-Mil.

PRESIDIO HOLDINGS: Moody's Rates New $100MM Add-on Notes 'Caa1'
PROSPECT-WOODWARD HOME: To Seek Plan Approval on May 5
PURDUE PHARMA: Funds Low-Cost Opiod Rescue Medication
QHC FACILITIES: Court Asks Filing of Proposed Order on Assets Sale
RELMADA THERAPEUTICS: Incurs $125.8 Million Net Loss in 2021

RELMADA THERAPEUTICS: Incurs $34.4M Net Loss in Fourth Quarter
REMINGTON OUTDOOR: Court Approves $73 Million Sandy Hook Settlement
RETROTOPE INC: 3 Shareholders Urge Court to Dismiss Bankruptcy Case
REVENANT DENVER: April 27 Hearing on Disclosure Statement
RKJ HOTEL: Unsecureds to Recover 50% or 100% in 1111(b) Plan

ROCKALL ENERGY: Auction of Substantially All Assets Set for May 4
RUM RUNNERS: Taps Cooney Law Offices as Substitute Counsel
RUSSELL CLARK: Seeks Conditional Nod to Sell Property to Paynes
RYAN R. STEVENS: $450K Sale of Corvallis Property to DeKeizers OK'd
SAMSONITE INTERNATIONAL: S&P Ups ICR to 'B+', Outlook Positive

SCHULDNER LLC: Trustee's $87K Sale of Duluth Asset to Youngs OK'd
SCHULDNER LLC: Trustee's $93K Sale of Duluth Property to Yue Okayed
SCHULDNER LLC: Trustee's Duluth Asset Sale to Redeeming Homes OK'd
SCHULDNER LLC: Trustee's Sale of Duluth Property to Normanns Okayed
SCHULDNER LLC: Trustee's Sale of Duluth Property to Redeeming OK'd

SCHULDNER LLC: Trustee's Sale of Duluth Property to Strathmans OK'd
SCHWEITZER-MAUDUIT INT'L: Neenah Deal No Impact on Moody's Ba3 CFR
SCRANTON, PA: S&P Affirms 'BB+' Long-Term Rating on GO Debt
SHAW 3RD HOLDINGS: $2.5M Sale of D.C. Property to Archdiocese OK'd
SHILO INN BEND: Wins Cash Collateral Access Thru Oct 31

SHILO INN IDAHO FALLS: Wins Cash Collateral Access Thru Oct 31
SHILO INN OCEAN SHORES: Wins Cash Collateral Access Thru Oct 31
SINTX TECHNOLOGIES: Incurs $8.8 Million Net Loss in 2021
SKILLZ INC: S&P Downgrades ICR to 'CCC+', Outlook Stable
SKY MEDIA: Leases Miami Assets to Passive Ecommerce for $20K/Month

SOUTHERN CALIFORNIA: Taps Hahn Fife & Company as Financial Advisor
SPI ENERGY: Unit Appoints Former Daimler and Karma Exec as New CEO
STATERA BIOPHARMA: Closes $5.7 Million Underwritten Public Offering
STATERA BIOPHARMA: Falls Short of Nasdaq Bid Price Requirement
STEVEN K. THOMAS: Selling Business Assets to Abittan for $100K

SUDBURY PROPERTY: $1.6-Mil. Sale of Marlborough Property Approved
SUPERIOR ENVIRONMENTAL: Taps Brickley DeLong as Accountant
SUPERIOR ENVIRONMENTAL: Taps CBH Attorneys as Bankruptcy Counsel
TON REAL ESTATE: Taps Resolutions Realty as Real Estate Advisor
TONARCH 1: Seeks to Hire Michael Jay Berger as Legal Counsel

TOP LINE GRANITE: Case Summary & 15 Unsecured Creditors
TOSCANA LUNA: Voluntary Chapter 11 Case Summary
TROIKA MEDIA: Completes Acquisition of Converge Direct
UNIFIED SECURITY: Seeks to Hire Jennifer Liu as Accountant
VERANO RECOVERY: Unsecured Claims Unimpaired in Plan

VERTEX ENERGY: Inks Exchange Deal With Warrant Holder
VIPER PRODUCTS: $26.5K Sale of 2018 Ford Pickup to Payne Approved
VIVAKOR INC: Collaborates on Prototyping of Roadway Sensors
VOLUNTEER ENERGY: Seeks Chapter 11 Bankruptcy Protection
VPR BRANDS: Settles Lawsuit With XL Parties for $155K

WATERLOO AFFORDABLE: Auction of Substantially All Assets on July 1
YIELD10 BIOSCIENCE: Incurs $11 Million Net Loss in 2021
[*] Interest Rate Hike Can Spur PE Bankruptcies
[^] Recent Small-Dollar & Individual Chapter 11 Filings

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5 STAR PROPERTY: Calvary Buying Winter Haven Property for $95K
--------------------------------------------------------------
5 Star Property Group, Inc., asks the U.S. Bankruptcy Court for the
Middle District of Florida to approve the sale of real property
located at 751 Ave B SW, in Winter Haven, Florida 33880, to Calvary
Realty Services LLC for $95,000.

The property is more particularly described as follows: Lot 24,
Block 5, Lake Addition to the Town of Winter Haven, Polk County,
Florida, as per Deed Book "Q," Page 529, Public Records of Polk
County, Florida, and being part of Map of Winter Haven, according
to the map or plat thereof, as recorded in Plat Book 1, Page(s) 28,
of the Public Records of Polk County, Florida. Tax ID
#26-28-29-632000-005240.

The Debtor is the owner of the Property which it listed on Schedule
"A" of its Petition. The Property is not the Debtor's homestead.

On March 9, 2022, the Debtor executed an "As Is" Commercial
Contract for Sale and Purchase through which the Debtor intends to
sell the Property to the Purchaser for the sum of $95,000.

The sale of the property was set to close on March 30, 2022.

Upon information and belief, the parties who may claim a lien
against the Real Property:

     (a) DSRS, LLC in the approximate amount of $71,274.83 secured
by a first mortgage lien on the property;

     (b) Polk County Tax Collector in the amount of $4,526.93;

     (c) Roger and Jeanie Fitzpatrick based upon a Final Judgment
entered by the Circuit Court of Polk County, Florida (a certified
copy of which was recorded in OR Book 11254, Page 2195 of the
public records of Polk County, Florida) (Claim #18); and

     (d) City of Winter Haven based upon an Order Imposing Fine
which wasrecorded in OR Book 11528, Pages 1319-1320 of the public
records of Polk County, Florida.

The secured claims of DSRS, LLC and the Polk County Tax Collector
will be paid the full amount of their allowed claims at the closing
of the sale; the claims of the Fitzpatricks and the City of Winter
Haven will be paid from the net proceeds after payment of closing
costs and all superior liens.  The Debtor does not anticipate that
the Fitzpatricks or the City of Winter Haven will be paid the full
amount of their allowed claims.  

Through the instant motion, the Debtor is seeking an order
authorizing it to sell the Real Property "as is" and "where is,"
free and clear of any potential liens, with valid and enforceable
liens attaching to the proceeds of the sale.  The proposed sale of
the Real Property is in the ordinary course of business.

Taxes and ordinary closing costs, including broker's fees, will be
paid at closing.  Secured claims will also be paid at closing.

The Debtor will file a copy of the settlement statement with the
Court within seven days of the closing.

The proposed sale is on fair and equitable terms and is in the best
interest of the bankruptcy estate and its creditors.

The Debtor requests that the 14-day stay required under Bankruptcy
Rule Section 6004(h) be waived, and that any order granting the
Motion is effective immediately upon entry.

                 About 5 Star Property Group, Inc.

5 Star Property Group, Inc. sought protection for relief under
Chapter 11 of the Bankruptcy Code (Bankr. M.D. Fla. Case No.
20-07801) on Oct. 20, 2020, listing under $1 million in both
assets
and liabilities. Buddy D. Ford, Esq. at BUDDY D. FORD, P.A.
represents the Debtor as counsel.



893 4TH AVENUE: Sale of Brooklyn Property to 5AIF for $1.5MM Okayed
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Judge Jil Mazer-Marino of the U.S. Bankruptcy Court for the Eastern
District of New York authorized 893 4th Avenue Lofts, LLC's sale of
the real property and improvements located at 893 4th Avenue, in
Brooklyn, New York (Block 685, Lot 4), to 5AIF Sycamore 2, LLC, for
$1.5 million, pursuant to the terms of the Plan, and the Purchase
and Sale Agreement.

A hearing on the Motion was held on Feb. 23, 2022.

It will be a condition to a Closing of the Sale that liens on the
Property which are senior in priority to the mortgages held by the
5AIF Sycamore 2, LLC, which consist of the real estate taxes owed
to the New York City Department of Finance and the outstanding
judgment lien of the New York City Environmental Control Board,
will be paid on or before the Closing.

Upon the Closing of the Sale, any and all liens, claims and
encumbrances against the Property will be deemed released as a
matter of law, including without limitation the Mechanic's Liens of
Home Core, Inc., Best Super Cleaning, LLC and Silvercup
Scaffolding, LLC.  At the written request of the Debtor, or 5AIF
Sycamore 2, LLC written releases of such mechanic's liens will be
executed by Home Core, Inc., Best Super Cleaning, LLC and Silvercup
Scaffolding, LLC and delivered to the Disbursing Agent for filing
with the ppropriate governmental authority.  

The transfer of the Property to the Purchaser (or its permitted
assignee) will be free and clear of any and all stamp tax, transfer
tax or similar tax imposed by any state or local law, including
without limitation the New York State and New York City Real
Property Transfer Taxes. Any deed or conveyance or other document
required to be delivered in connection with the transfer of the
Property pursuant to the Plan will be recorded or filed, as
appropriate, in the land records for the County of Kings and/or
State of New York without the payment of any such taxes and without
presentation of any affidavits, instruments or returns otherwise
required for recording or filing.   

5AIF Sycamore 2, LLC may file a motion to amend the Sale Order at
any time prior to the Closing to the extent necessary for the
Purchaser to obtain title insurance in connection with the Sale.

The Order is a judgment for purposes of Federal Rule of Civil
Procedure 58 which is applicable herein pursuant to Bankruptcy Rule
9021. The period in which an appeal must be filed will commence
immediately upon the entry of the Order on the docket of the
bankruptcy case maintained by the Clerk of the Court.
Notwithstanding Bankruptcy Rule 9006, the Order will be effective
and enforceable immediately upon entry, and the 14-day stay
provided for under the Bankruptcy Rules will not be applicable.

                     About 893 4th Avenue Lofts

893 4th Avenue Lofts, LLC, owner of an apartment building in
Brooklyn, N.Y., filed a voluntary Chapter 11 petition (Bankr. E.D.
N.Y. Case No. 21-41467) on May 24, 2021, listing up to $50,000 in
assets and up to $10 million in liabilities.  Judge Jil
Mazer-Marino oversees the case.  Vincent M. Lentini, Esq., serves
as the Debtor's legal counsel.



ACASTI PHARMA: Appoints Michael Derby to Board of Directors
-----------------------------------------------------------
Acasti Pharma Inc. has appointed Michael L. Derby to its Board of
Directors.

"Michael is a successful pharma industry leader whose extensive
involvement in drug repurposing and his passion for developing and
commercializing innovative products that positively impact
patients' lives will prove to be invaluable as we advance our three
lead clinical assets," stated Dr. Roddy Carter, chairman of the
Board of Acasti.  "We anticipate benefitting from his perspective
and broad experience."

Mr. Derby brings more than two decades of experience and a proven
track record within the biopharmaceutical industry with particular
expertise in strategic drug repurposing.  Having founded or
co-founded seven biopharmaceutical companies, he most recently
launched TardiMed Sciences LLC, a company creation and investment
firm in the life sciences space.  TardiMed has formed, capitalized
and advanced three biopharmaceutical companies -- Timber
Pharmaceuticals, Inc. (NYSE:TMBR), PaxMedica, Inc. and Anker
Pharmaceuticals LLC -- through Phase 2 clinical trials.  Mr. Derby
served as executive chairman of the Board of Directors for all
three companies.  Prior to TardiMed, Mr. Derby co-founded Castle
Creek Pharmaceuticals, which he built into a multi-product, late
clinical stage company focused on treating rare and debilitating
dermatologic conditions. He also founded Norphan Pharmaceuticals, a
biopharmaceutical company focused on the development of drugs for
orphan neurologic disease, which he led through its early stages
prior to selling the company to Marathon Pharmaceuticals.  Prior to
founding and managing life sciences companies, Mr. Derby was with
an early-stage private equity and investment advisory firm,
Centerstone Partners, and was a venture capitalist with EGS
Healthcare Capital Partners.  Mr. Derby holds an M.B.A., with
distinction, from New York University's Stern School of Business,
an M.S. in Neuroscience from the University of Rochester, and a
B.S., with honors, from Johns Hopkins University, where he was a
Beneficial Hodson merit scholar and member of the Tau Beta Pi
engineering honor society.

"Acasti is at an exciting time in its development, and presents a
unique opportunity with three clinical drug candidates, all
targeting rare and orphan diseases.  With novel drug formulations,
a diversified pipeline and a strong patent portfolio, I look
forward to supporting the progress of Acasti to help patients
suffering from the devastating yet underserved medical conditions
addressed by Acasti's pipeline of drug candidates," added Mr.
Derby.

Mr. Derby will receive the standard non-employee director
compensation for his service as a director of $30,000 on an annual
basis and will be eligible to receive equity-based awards under the
Company's stock option and equity incentive plans.

                        About Acasti Pharma

Acasti -- http://www.acastipharma.com-- is a late-stage specialty
pharma company with drug delivery capability and technologies
addressing rare and orphan diseases.  Acasti's novel drug delivery
technologies have the potential to improve the performance of
currently marketed drugs by achieving faster onset of action,
enhanced efficacy, reduced side effects, and more convenient drug
delivery -- all which could help to increase treatment compliance
and improve patient outcomes.

Acasti reported net loss and comprehensive loss of $19.68 million
for the year ended March 31, 2021, a net loss and comprehensive
loss of $25.51 million for the year ended March 31, 2020, and a net
loss and total comprehensive loss of $39.37 million.  As of Dec.
31, 2021, the Company had $114.23 million in total assets, $3.17
million in total liabilities, and $111.06 million in total
shareholders' equity.


ALIERA COMPANIES: Seeks to Hire 'Ordinary Course' Professionals
---------------------------------------------------------------
The Aliera Companies, Inc. and its affiliates seek approval from
the U.S. Bankruptcy Court for the District of Delaware to employ
certain professionals utilized in the ordinary course.

The "ordinary course" professionals include:

     Law Office of Ami Meyers
     292 South La Cienega Blvd., Suite 331
     Beverly Hills, CA 90211
     Telephone: (310) 289-5081
     -- Litigation Counsel

     Forensic Strategy Services, LLC
     601B Industrial Court
     Woodstock, GA 30189
     Telephone: (770) 926-5588
     -- Forensic Data Collection Services Provider

During the pendency of these Chapter 11 cases, the Debtors are
authorized, but not directed, to pay 100 percent of the interim
fees and disbursements of each ordinary course professional
retained up to $25,000 per month on average over a rolling
three-month period.

                      About Aliera Companies

The Aliera Companies Inc. is focused on providing a full spectrum
of revolutionary options and services to a multitude of industries
that fit every need and budget. The company provides services to
support its subsidiaries which focus on the unique aspects of the
health care industry.

Plaintiffs in a case -- docketed as Hanna Albina and Austin
Willard, individually and on behalf of others similarly situated,
Plaintiffs, v. The Aliera Companies, Inc., Trinity Healthshare,
Inc. and Oneshare Health, LLC Unity Healthshare, LLC, Case No.
20-CV-00496, (E.D. Ky., Dec. 11, 2020) -- filed an involuntary
petition under Chapter 11 of the Bankruptcy Code against Aliera
(Bankr. D. Del. Case No. 21-11548) on Dec. 5, 2021.

Joseph H. Huston, Jr., Esq., of Stevens & Lee, P.C., is the
petitioners and plaintiffs' counsel.         

On Dec. 21, 2021, Aliera filed a voluntary Chapter 11 petition
(Bankr. N.D. Ga. Case No. 21-59493), disclosing assets of $1
million to $10 million and liabilities of $500 million to $1
billion. Advevo LLC and three other Aliera affiliates -– Ensurian
Agency LLC, Tactic Edge Solutions LLC and USA Benefits &
Administrators LLC -- also filed voluntary Chapter 11 petitions on
Dec. 21, 2021.

On Jan. 25, 2022, the petitioning creditors obtained an order
granting their motion to transfer the voluntary Chapter 11 cases to
the Delaware Bankruptcy Court, which has been overseeing the
liquidation of Aliera's affiliated corporation, Trinity
Healthshare, Inc., now known as Sharity Ministries, Inc.

On Feb. 16, 2022, Judge John T. Dorsey of the Delaware Bankruptcy
Court ordered the consolidation of Aliera's voluntary Chapter 11
proceeding with the involuntary case filed by the petitioning
creditors (with Case No. 21-11548 being the surviving case number)
and terminated the company's voluntary proceeding.  

Meanwhile, Judge Dorsey ordered the joint administration of the
involuntary proceeding and the four other voluntary cases filed by
the Aliera affiliates, with Case No. 21-11548 as the lead
bankruptcy case.  

J. Robert Williamson, Esq., at Scroggins & Williamson, P.C. and
Monzack Mersky and Browder, PA serve as the Debtors' bankruptcy
counsels. Epiq Corporate Restructuring, LLC is the claims and
noticing agent and administrative advisor.


ANDREW'S GARDENS: Seeks Cash Collateral Access
----------------------------------------------
Andrew's Gardens, Inc. asks the U.S. Bankruptcy Court for the
Northern District of Illinois, Eastern Division, for authority to
use cash collateral and for other relief.

The Debtor requests permission to use certain cash and cash
equivalents that allegedly serve as collateral for claims asserted
against the Debtor and its property by TVT 2.0 LLC, 24 Capital LLC,
ODK Capital LLC and the U.S Small Business Administration. The
Debtor estimates the Lenders are owed approximately $250,000 in the
aggregate. No claim has been filed by TVT 2.0 LLC and 24 Capital
LLC. The SBA has filed a claim. No payments are due on the account
until June, 2022.

The Debtor requires the use of cash collateral for payroll,
insurance, utilities, and other miscellaneous items needed in the
ordinary course of business.

The Debtor's Chapter 11 filing was triggered by seizure of the
Debtor's bank account.

The Lenders assert a security interest in cash equivalents,
including the Debtor's cash and accounts receivable, among other
collateral. The Debtor maintains a bank account at Wheaton Bank and
Trust which account currently holds less than $5,000. The Debtor
has minimum accounts receivables.

The Debtor proposes to use cash collateral and provide adequate
protection to the Lenders upon these terms and conditions:

     A. The Debtor will permit the Lenders to inspect, upon
reasonable notice, and within reasonable business hours, the
Debtor's books and records;

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

     C. The Debtor will, upon reasonable request, make available to
the Lenders evidence of that which purportedly constitutes their
collateral or proceeds;

     D. The Debtor will properly maintain the collateral and
properly manage the Collateral; and

     E. The Debtor will grant replacement liens to the Lenders to
the extent of the Lenders' pre-petition liens, if any, and
attaching to the same assets of the Debtor in which the Lenders
asserted pre-petition liens.

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

                   About Andrew's Gardens, Inc.

Andrew's Gardens, Inc. is a retail sales business for flower sales
in Wheaton, Illinois. Andrew's Gardens sought protection under
Chapter 11 of the U.S. Bankruptcy Code (Bankr. N.D. Ill. Case No.
22-01249) on February 3, 2022. In the petition signed by Tonya
Parravano, vice president, the Debtor disclosed up to $50,000 in
assets and up to $500,000 in liabilities.

John Lynch, Esq., at Lynch Law LLC is the Debtor's counsel.



ARCHDIOCESE OF SANTA FE: Parties Enter 'Final' Mediation
---------------------------------------------------------
Colleen Heild of Albuquerque Journal reports that the long-running
bankruptcy reorganization filed by the Archdiocese of Santa Fe to
deal with clergy abuse claims has reached a pivotal stage, with all
parties' sides entering what could be a final mediation session
this week.

Albuquerque attorney Thomas Walker, who represents the Archdiocese,
told U.S. Bankruptcy Judge David Thuma on Friday that the mediation
session beginning Monday involving the archdiocese, Catholic
parishes, insurance carriers and attorneys for 374 clergy sex abuse
survivors is "more important than any before."

"The debtor (Archdiocese) remains optimistic that a settlement can
be reached. We want to see if we can wrap this up," said Walker
during a hearing in the case.

If all parties can't reach a settlement, he added,"We might not
have another opportunity."

For months, negotiations in the case have hinged on how much the
Archdiocese's insurance carriers should contribute to the pool of
money needed to compensate victims who were sexually abused by
priests and other clergy as children.

"This case is more than 3 years old and we would like to wrap it
up, too," said Jim Stang, a Los Angeles attorney who represents the
creditors committee for abuse survivors.

"We would like to wrap it up with a plan of reorganization but if
this upcoming mediation does not result in a resolution of this
case, the (survivors) committee will be looking at alternatives
that will include a consideration of whether the Chapter 11 process
serves survivors at all, anymore," Stang told the judge.

Attorneys for victims have considered asking Thuma to permit their
clients to go back into state district court and pursue individual
abuse claims, which would open the door to public hearings and
possibly large payouts. About three dozens pending lawsuits were
put on hold once the Archdiocese filed for bankruptcy in December
2018. At the time, Archbishop John Wester said he hoped the
bankruptcy action would help stem the Archdiocese's financial
losses and ensure survivors were compensated.

Texas mediator Paul J. Van Osselaer is the third mediator to try to
resolve the case.

"This next two-day session is very important, and it's more
important and I think with each few hours that pass it becomes
critical to not get closer but to get it done," Walker said.


ASP UNIFRAX: Fitch Affirms 'B' IDR & Alters Outlook to Stable
-------------------------------------------------------------
Fitch Ratings has affirmed the Long-Term Issuer Default Rating of
ASP Unifrax Holdings, Inc. (a/k/a Alkegen) at 'B' following the
company's issuance of an incremental $250 million first lien term
loan. Fitch has also affirmed the 'BB'/'RR1' ratings to the
company's existing first lien revolver, term loans, senior secured
notes, and affirmed the 'CCC+'/'RR6' ratings to its senior
unsecured notes. Fitch assigns a 'BB'/'RR1' rating to the new term
loan. The Rating Outlook has been revised to Stable from Positive.

The 'B' rating reflects Alkegen's leading position in thermal
management, specialty filtration, battery materials and emission
control applications. The rating is also supported by the company's
stable EBITDA margins, strong FCF generation and expectations that
leverage will decline over the medium term.

Fitch expects Alkegen to use annual cash generation in the $50
million-$100 million range to prepay portions of the term loan
debt, thereby reducing its elevated post-transaction debt burden.
Fitch notes that this transaction is Alkegen's second sizable
debt-incurrence in less than six months; continued debt-funded
activity would impede Alkegen's deleveraging path.

The Stable Outlook considers the incremental debt that Alkegen is
incurring, which results in leverage remaining above the negative
sensitivity for longer than originally forecasted. The Stable
Outlook also reflects Fitch's confidence in Alkegen's ability to
exceed its original cost synergies, realize growth from its new
platform technologies and incrementally expand margins.

Alkegen's margin stability is derived from the company's ability to
tailor its products to a given price as well as realize product
pricing improvements during inflationary periods. Overall capex
requirements are modest, which further supports FCF generation,
debt reduction and deleveraging.

KEY RATING DRIVERS

Global, Diversified Platform: Alkegen's business exhibits strong
diversification by end-market, customer, geographic presence and
raw material spend. The company operates approximately 60 sites
across 12 countries, serving over 4,000 customers in 90 countries,
with the largest customer representing approximately 6% of sales.
Key end markets are balanced across industrial applications,
chemicals and metals, battery applications and transportation. The
company's geographic breadth generates sales balanced across North
America (43% of 2021 revenue), EMEA (28%) and Asia (21%).

The 2021 acquisition of Lydall has provided the company with a
broader range of products for energy conservation and over time
will benefit from further penetration into Alkegen's existing
distribution and products. The combined portfolio provides mission
critical products that play key roles in clean energy and
filtration applications.

Promising ESG-Friendly Product Development: Alkegen has positioned
itself as a world leader in Thermal Management and Filtration Media
products. It is one of two global, vertically integrated
manufacturers of high-performance insulating fiber, with almost 40%
of worldwide market share based on production volume. Alkegen uses
its superior product quality and ability to rapidly develop
customized solutions to gain market share and expand into new, high
growth end markets. As regulatory pressures and demand for energy
efficient insulation solutions increase from customers, Alkegen's
product suite is positioned to capitalize on these growth drivers.

The company has a robust innovation pipeline that is accelerated by
specialty filtration capabilities. SiFAB, which is a flexible
nanoporous fiber that causes silicon to expand inward on lithium
batteries rather than outward, is likely to commercialize in the
second half of 2022. Two more products in the pipeline are Ecolyic,
a catalyst technology to reduce emissions on ICE vehicles, and
FlexCat, a flexible media designed to provide enhanced catalyst
effectiveness with increased yield using fewer raw materials.
Alkegen also benefits from a growing opportunity in Lithium Ion
battery fire protectionThe company has been awarded some early
programs, and has plans to bid on over $200 million of programs
over the next three to six months. Battery fire protection is
gaining increased scrutiny among regulators and represents a growth
opportunity for the company as management estimates that the end
market could reach $1 billion by 2030.

Solid FCF Generation Drives Debt Reduction: Fitch's expectation for
strong, stable EBITDA generation, modest capex commitments at
around 4%-6% of revenues, and margin expansion is consistent with a
high degree of cash generation. Fitch believes the company will
generate FCF in the range of $50 million-$150 million per year,
with most excess FCF prioritized towards debt repayment, as well as
to support continued organic growth. Fitch expects around $20
million in maintenance capex over the forecast, with growth capex
positioned towards the development of new products and other
organic growth drivers. Fitch expects that EBITDA margins will
improve moderately over time, further supporting cash generation
and deleveraging.

Acquisitive Strategy: In December 2018, Clearlake closed its
acquisition of Unifrax, which it financed with approximately $1.2
billion worth of debt and $600 million cash. This resulted in Fitch
calculated net leverage increasing from 6.6x to 9.3x at close. In
July 2020, the company closed an acquisition of Rex Materials,
which expanded market leadership in engineered components for high
temperature parts.

The acquisition was financed with minimal upfront cash, and
contributes $24million revenue and $4 million in pro forma EBITDA.
This was followed up by the Lydall acquisition in October 2021
(funded with a combination of debt and equity). Additional
acquisition activity creates a tension between the company's
strategy of growth by acquisition and its ability to delever.

DERIVATION SUMMARY

Alkegen is rated in line with SK Invictus' 'B'/Outlook Stable
rating, reflecting Invictus' strong position in its fire safety and
oil additives segments, which lines up similarly to Alkegen's
competitive position in the thermal management and battery &
filtration industry segments. The comparison also considers SK
Invictus' stronger margins, but also Invictus' more concentrated
end markets and geographies. Alkegen is also rated in line with
Aruba Investments' 'B'/Outlook Stable rating. Aruba benefits from
better margins and has a similarly strong market position as a
global producer of nitroalkanes; the rating also considers Aruba's
increased leverage following a debt-funded shareholder
distribution.

KEY ASSUMPTIONS

-- Alkegen is outperforming on its original outlined synergies.
    The base case takes that into account and forecasts over $100
    million in synergies by 2024;

-- Revenue growth in 2022 reflects full-year inclusion of Lydall,
    which was acquired in October 2021. Revenue growth assumed at
    approximately 6% thereafter, supported by end market growth in
    batteries and emission control;

-- Fitch forecasts that EBITDA margins gradually expand to
    reflect the company's ability to capture price in the
    inflationary environment and also a moderate mix shift to
    higher margin products as new platform technologies come
    online;

-- Capex remains elevated through 2023 from integration efforts
    and investments in new platform technologies, but moderates
    thereafter;

-- Excess FCF is swept to the term loans.

KEY RECOVERY RATING ASSUMPTIONS

The recovery analysis assumes that Alkegen would be reorganized as
a going-concern (GC) in bankruptcy rather than liquidated. Fitch
has assumed a 10% administrative claim.

Fitch's recovery analysis uses a consolidated approach and a $315
million GC EBITDA. This approximates a midcycle EBITDA in the
stress case, assuming the combination of Lydall, and acknowledges
the volatility of the auto, construction and steel industry, the
most cyclical end-market subsectors that Unifrax is exposed to. The
GC EBITDA reflects a scenario of recovery after a recession and
overall tighter margins and where synergies from the Lydall
acquisition are not fully realized.

An EV multiple of 7.0x is applied in Fitch's recovery analysis. The
7.0x multiple is at the upper end within Fitch's chemicals
portfolio and is warranted to reflect its relatively lower cash
flow risk as demonstrated by the company's growth-orientation,
resilient EBITDA margins, cash flow generation, and end-market
optimization. The 7.0x multiple is also within the range of
historical bankruptcy case study exit multiples for peer companies,
which ranged from 5.2x-7.7x, but above the median of 5.9x.

The allocation of value in the liability waterfall results in
recovery corresponding to 'BB'/'RR1' recovery for the first-lien
credit facility with an assumed 80% draw, first-lien term loans,
and proposed first-lien secured notes. The proposed senior
unsecured notes have a recovery corresponding to 'CCC+'/'RR6'.

RATING SENSITIVITIES

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

-- The scaling of Lydall acquisition, realization of synergies
    and organic growth prospects, and successful new product
    development that allow margins to approach the mid 20% range;

-- Demonstrated management financial policy oriented towards
    deleveraging and positive FCF generation;

-- EBITDA/Interest approaching 3.0x and total debt/operating
    EBITDA durably below 6.0x.

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

-- EBITDA/Interest approaching 2.0x;

-- Continued debt-funded acquisitions and/or integration problems
    leading to total debt/operating EBITDA durably sustained above
    7.0x;

-- Inability to generate FCF and tightening liquidity.

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: On a pro forma basis, Alkegen has $126 million
of available cash, plus $200 million of unused availability under
its revolving credit facility, the maturity of which the company is
seeking to extend to 2027 from December 2023. The company's
maturity profile is laddered with its term loans due December 2025,
its $800 million senior secured notes due 2028 and its $400 million
senior secured notes due 2029. Fitch believes forecasted FCF and
gross debt reduction over the rating horizon help mitigate
liquidity and refinancing risks, but recognizes that integration
and execution risks remain.

ISSUER PROFILE

Alkegen is a global specialty materials platform focused on
providing thermal management, emission control, filtration, and
energy solutions for multiple end markets and applications. It is
one of two vertically integrated global manufacturers of high
temperature refractory and insulating fiber and engineered
products, and is the only company to cover all three of its product
categories globally (thermal management, emission control and
specialty fibers).

ESG CONSIDERATIONS

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


ASPIRA WOMEN'S: Incurs $8.96 Million Net Loss in Fourth Quarter
---------------------------------------------------------------
Aspira Women's Health Inc. reported a net loss of $8.96 million on
$1.85 million of total revenue for the three months ended Dec. 31,
2021, compared to a net loss of $6.08 million on $1.45 million of
total revenue for the three months ended Dec. 31, 2020.

For the year ended Dec. 31, 2021, the Company reported a net loss
of $31.66 million on $6.81 million of total revenue compared to a
net loss of $17.91 million on $4.65 million of total revenue for
the year ended Dec. 31, 2020.

As of Dec. 31, 2021, the Company had $41.08 million in total
assets, $10.91 million in total liabilities, and $30.17 million in
total stockholders' equity.

"We are pleased to announce our full 2021 results and early 2022
trends.  The trend in new ordering physicians as we enter the new
year is extremely encouraging," noted Valerie Palmieri, Aspira's
executive chair.  "We are excited about the success of our
collaboration with the Harvard Dana-Farber Cancer Institute, and,
just this month, we have exercised our option for an exclusive
world-wide license of the Micro RNA technology," said Nicole
Sandford, Aspira's chief executive officer.  "We are working with
our collaborators to develop a combined test leveraging our high
sensitivity protein markers together with the high specificity
miRNA technology," Ms. Sandford continued.

Recent Corporate Highlights

   * Exercise of the option for an exclusive world-wide license of
cutting-edge miRNA technology.  In connection with the Company's
Strategic Research Collaboration Agreement for the development and
commercialization of a high risk ovarian cancer early-detection
test with the Harvard Dana-Farber Cancer Institute, Brigham and
Women's Hospital and Medical University Lodz, this month the
Company has exercised its option for an exclusive world-wide
license of miRNA technology and will continue development of a
novel combined assay utilizing this new platform.  The Company
believes the high specificity demonstrated by the miRNA technology
coupled with its strong sensitivity has the potential to be the
base technology for a diagnostic which will function as a test for
women with a high genetic risk of ovarian cancer.

   * Expansion of Aspira's Leadership Team.  The Company recently
named Valerie Palmieri as executive chair of the Board and Nicole
Sandford as president and chief executive officer of the Company.
Nicole will lead the business, execute strategic and operational
plans and scale and transform operational and functional areas to
support the Company's planned growth. Valerie will focus on
specific strategic imperatives and enterprise value drivers,
including the launch of critical new products, further development
of Aspira's thought leadership, including strategic commercial,
scientific and advocacy partnerships as well as clinical and
scientific leadership via Key Opinion Leader advisory networks.

   * Board Member Appointment.  Celeste Fralick, Ph.D., was
appointed to the Company's board of directors during the first
quarter of 2022.  Dr. Fralick recently retired as chief data
scientist at McAfee where she was responsible for developing
enterprise and consumer product analytics and the data ecosystem,
cardiomyopathy and neurostimulation.  Dr. Fralick is an
accomplished executive who brings over four decades of data
strategy experience to the Board.

   * Commercial Leadership Appointment and Commercial Strategic
Refresh.  During the first quarter of 2022, Michael Newton was
appointed head of commercial.  Drawing on over twenty years of
diagnostic healthcare sales experience, Michael helped to execute a
commercial strategic refresh and reorganization in February 2022 to
enhance the Company's national sales force and drive the
accelerated adoption of OVA1plus as the standard of care for early
risk detection of ovarian cancer in women who have been planned for
surgery.  This strategic refresh is aimed at positioning the
Company to take full advantage of its commercial scale-up over the
past 18 months, focusing on the most promising territories.

   * Customer Base Expansion.  The number of base ordering
physicians increased to approximately 3,216 for the fourth quarter
of 2021, representing a year-over-year increase of 23% and a
sequential increase of 10% for the quarter.  The total number of
new physicians in the fourth quarter of 2021 was 584, an increase
of 25% over the same period in the prior year, and the Company
noted a significant new customer increase of 32% sequentially
versus the third quarter of 2021.

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

https://www.sec.gov/Archives/edgar/data/926617/000092661722000008/awh-20220323xex99_1.htm

                    About Aspira Women's Health

ASPIRA formerly known as Vermillion, Inc. --
http://www.aspirawh.com-- is transforming women's health with the
discovery, development and commercialization of innovative testing
options and bio-analytical solutions that help physicians assess
risk, optimize patient management and improve gynecologic health
outcomes for women.  OVA1 plus combines its FDA-cleared products
OVA1 and OVERA to detect risk of ovarian malignancy in women with
adnexal masses.  ASPiRA GenetiXSM testing offers both targeted and
comprehensive genetic testing options with a gynecologic focus.
With over 10 years of expertise in ovarian cancer risk assessment
ASPIRA has expertise in cutting-edge research to inform its next
generation of products.  Its focus is on delivering products that
allow healthcare providers to stratify risk, facilitate early
detection and optimize treatment plans.

Aspira Women's reported a net loss of $17.90 million for the year
ended Dec. 31, 2020, a net loss of $15.24 million for the year
ended Dec. 31, 2019, and a net loss of $11.37 million for the year
ended Dec. 31, 2018.  As of Sept. 30, 2021, the Company had $48.05
million in total assets, $9.54 million in total liabilities, and
$38.50 million in total stockholders' equity.


ASPIRE BAKERIES: S&P Alters Outlook to Stable, Affirms 'B-' ICR
---------------------------------------------------------------
S&P Global Ratings revised its outlook to stable from positive and
affirmed all its ratings on U.S.-based business-to-business baked
goods manufacturer Aspire Bakeries Holdings LLC, including its 'B-'
issuer credit rating.

S&P said, "The outlook revision to stable reflects our expectations
for uneven recovery with ongoing risks from the COVID-19 pandemic
and high inflation, as the business continues to recover and
execute its turnaround strategy. Fiscal 2021 (ended in July)
revenues declined 2.8% on a 5.8% decline in volumes, partially
offset by higher pricing, largely due to the negative impacts of
the pandemic. Aspire was spun off from ARYZTA AG as part of the
2021 acquisition by Lindsay Goldberg. Aspire has since reorganized
the business into two segments: strategic partners (55% of revenue)
and food service/retail in-store bakery (45%). Strategic partners
are the company's top QSR customers that tend to have pass-through
pricing arrangements. We expect the QSR business will continue to
gradually recover to performance before the pandemic, while food
service takes longer given the ongoing risk of coronavirus variants
and the negative impacts of discretionary spending from inflation.
The retail business performed well during the pandemic due to
increased at-home eating. We expect revenue declines from this
segment in fiscal 2022 and 2023 due to the reopening of
restaurants.

"Aspire's revenue increased 15% in the first quarter of 2022 (ended
in October) as volumes returned for QSR customers and food service
reopened, with retail impaired by demand for at-home foods.
Overall, we expect high-single-digit percentage growth in fiscal
2022, driven by favorable comparisons to pandemic-reduced volumes
in fiscal 2021 and pricing increases in both QSR and food service.

"Profitability and cash flow were lower than expected in the first
quarter of fiscal 2022, and we expect margin deterioration and an
FOCF deficit for the year. Gross margin decreased roughly 200 basis
points (bps) in the first quarter versus the same prior-year period
on inflationary pressures and higher input costs. An FOCF deficit
of roughly $20 million for the quarter, largely due to timing and
one-time transaction expenses. We expect EBITDA margin will decline
roughly 200 bps in fiscal 2022 amid the inflationary environment,
including materials, transportation, and labor costs.

"Aspire does have pass-through contracts with most of its strategic
partners customers, partially offsetting higher input costs and
insulating dollar margins, but there is typically a lag for price
increases to take effect. We expect lower profitability and $35
million-$40 million in capital expenditures (capex) and $40
million-$45 million in working capital needs will result in an FOCF
deficit of $40 million-$45 million, of which about $22 million is
related to one-time items, in fiscal 2022. We forecast the company
will draw roughly $30 million on its revolving credit facility in
fiscal 2022 and maintain at least $20 million cash.

"Leverage is high and sustained EBITDA improvement is necessary to
deleveraging. The company's majority ownership by financial
sponsors may also limit substantial deleveraging. We project
leverage will remain high in the mid-6x area through fiscal 2023.
High leverage reflects the company's weak operating performance for
the past 12 months primarily because of the slow recovery in the
food service channel and rising input costs from high inflation. We
anticipate limited deleveraging over the next 12–24 months as the
company increases prices to offset higher inflation, with ongoing
risks of higher than expected customer elasticity. The company
applied roughly $42 million of net proceeds from a sale lease-back
transaction in the second quarter toward repayment of its term
loans.

"We forecast EBITDA margin will remain pressured into the first
half of fiscal 2023 given the inflationary environment.
Nevertheless, we believe the company's cost actions already in
place and our expectations of continued recovery in the QSR and
food service channels will lead to slowly improving--albeit still
weak--performance over the next few years. Regardless of the
company's organic deleveraging ability, we believe its balance
sheet will remain highly leveraged because of its financial sponsor
ownership.

"The stable outlook reflects our expectation for leverage sustained
in the mid-6x area over the next 12 months with an FOCF deficit of
at least $15 million. We expect the company will successfully
increase prices to offset higher inflation and continued recovery
in the QSR and food service segments, resulting in mid-single-digit
percentage organic revenue growth or above."

S&P could lower the ratings on Aspire over the next 12 months if it
believes FOCF deficits will persist and liquidity deteriorate, such
that we view the capital structure as unsustainable. This could
result from:

-- Further declines in profitability because of higher than
expected inflationary pressures and the inability to successfully
raise prices;

-- Supply chain constraints due to the inability to effectively
source labor;

-- Higher than expected working capital needs;

-- The loss of key, large customers because of service issues or
market share losses; or

-- More aggressive financial policies such as a large,
debt-financed acquisition or dividend.

S&P could raise the ratings on Aspire over the next 12 months if
the company sustains leverage below 6.5x with at least $20 million
in FOCF. This could result from:

-- Improved profitability from successful price increases,
increased volumes, and operational efficiency;

-- Sustained organic revenue growth on new customer wins, a faster
than expected recovery in the food service channel, and near full
recovery in the QSR channel, with ample capacity to meet demand;
and

-- The company demonstrates less aggressive financial policies by
not making large, debt-financed dividends or acquisitions.



AUTOMATED RECOVERY SYSTEMS: Seeks Chapter 11 Bankruptcy Protection
------------------------------------------------------------------
Automated Recovery Systems of New Mexico Inc. filed for bankruptcy
protection in New Mexico.

The company's nature of business is providing debt collection
services and solutions to all regional communities.  Automated
Recovery Systems is doing business as Checkrite, Healthcare
Financial Management Services, ARS Collect, ARS-New Mexico
Automated Recovery System, and Automated Recovery Systems.

According to a court filing, Automated Recovery Systems estimates
200 to 999 unsecured creditors, including Directory Plus, Durango
Credit & Collection, and Parnell LLC.  The petition states that
funds are available to unsecured creditors.

                About Automated Recovery Systems

Automated Recovery Systems of New Mexico Inc. --
http://arscollect.com/about.html-- is a debt collection agency in
Farmington, New Mexico. Automated Recovery Systems is doing
business as It has over 30 years of experience in providing debt
collection solutions for all regional communities in the Four
Corners area and a proven track record of stability and success.

Automated Recovery Systems sought Chapter 11 bankruptcy protection
(Bankr. D.N.M Case No. 22-10225) on March 23, 2022.  In the
petition filed by Brian Myers, as president, Automated Recovery
Systems listed estimated assets between $100,000 and $500,000 and
estimated liabilities between $1 million and $10 million.  The case
is assigned to Honorable Judge David T. Thuma. Joseph Yar, Esq., of
VELARDE & YAR, P.C., is the Debtor's counsel.





AVINGER INC: Nasdaq Extends Compliance Period Until Sept. 19
------------------------------------------------------------
Avinger, Inc. received notification from The Nasdaq Stock Market,
LLC, indicating that the Company will have an additional 180-day
grace period or until Sept. 19, 2022, to regain compliance with the
Nasdaq Marketplace Rule's $1.00 minimum bid requirement.  

The notification indicated that the Company did not regain
compliance during the initial 180-day grace period provided under
the rule.  In accordance with Nasdaq Marketplace Rule
5810(c)(3)(A), the Company is eligible for the additional grace
period because it meets the continued listing requirement for
market value of publicly held shares and all other applicable
requirements for initial listing on the Nasdaq Capital Market with
the exception of the bid price requirement, and the Company's
notice of its effected reverse stock split to cure the deficiency
during the second compliance period.  As previously disclosed, on
March 14, 2022, the Company effected a 1-for-20 reverse stock
split.

On Sept. 22, 2021, Avinger received a letter from Nasdaq notifying
the Company that the Company was not in compliance with Nasdaq
Listing Rule 5550(a)(2), as the minimum bid price for the Company's
listed securities was less than $1 for the previous 30 consecutive
business days.  The Company was initially given 180 calendar days,
or until March 21, 2022, to regain compliance with the rule.

                            About Avinger

Headquartered in Redwood City, California, Avinger --
http://www.avinger.com-- is a commercial-stage medical device
company that designs and develops image-guided, catheter-based
system for the diagnosis and treatment of patients with Peripheral
Artery Disease (PAD).

Avinger reported a net loss applicable to common stockholders of
21.59 million for the year ended Dec. 31, 2021, a net loss
applicable to common stockholders of $22.87 million for the year
ended Dec. 31, 2020, a net loss applicable to common stockholders
of $23.03 million for the year ended Dec. 31, 2019, and a net loss
applicable to common stockholders of $35.69 million for the year
ended Dec. 31, 2018.  As of Dec. 31, 2021, the Company had $29.48
million in total assets, $19.76 million in total liabilities, and
$9.72 million in total stockholders' equity.


BAYTEX ENERGY: S&P Upgrades ICR to 'B+', Outlook Stable
-------------------------------------------------------
S&P Global Ratings raised its issuer credit rating on Calgary-based
oil and gas exploration and production company Baytex Energy Corp.
to 'B+' from 'B'.

At the same time, S&P raised its issue-level rating on the
company's unsecured debt to 'BB-' from 'B+'. S&P's '2' recovery
rating on the debt is unchanged.

The stable outlook reflects S&P's expectation that the company will
primarily use the excess cash flows to reduce debt over the next 12
months, leading to adjusted funds from operations (FFO) to debt
above 60%.

Higher hydrocarbon price assumptions and a lower debt burden should
enable Baytex to generate strong credit measures over the next two
years. Oil prices have trended higher since early 2021 and while
current geopolitical factors have spiked prices, S&P believes
global supply and demand fundamentals have strengthened and should
support near-term oil prices above midcycle levels. Natural gas
prices have also increased, benefitting from a robust liquefied
natural gas export market and reduced associated gas production in
the U.S. Stronger hydrocarbon prices supported sizable positive
free cash flow generation and enabled the company to pay down C$400
million of debt in 2021, leading to materially improved credit
measures, including adjusted FFO to debt of 38% compared with 13%
in 2020.

S&P said, "We believe the prices will remain elevated in the near
term and have revised our oil and gas price assumptions (see "S&P
Global Ratings Raises Near-Term Oil And Gas Price Assumptions
Following Russian Invasion Of Ukraine," published Feb. 28, 2022, on
RatingsDirect). Based on the higher price assumptions, we believe
Baytex's earnings and cash flows will improve further and lead to
much stronger credit measures, regardless of the impact of the
company's now-unfavorable hedge positions in 2022. We now estimate
that the company will generate average FFO to debt of more than 60%
and debt to EBITDA of below 1.5x through 2023. Our estimates assume
that the company will continue to deleverage in line with its
publicly stated debt targets and modestly increase production over
the next couple of years.

"We expect the company will remain committed to further debt
reduction, which should support relatively stable credit measures
under our long-term price assumptions. Under our base-case
forecast, we estimate that Baytex will generate annual adjusted FFO
of C$900 million-C$1 billion in 2022-2023. We expect the company
will focus capital spending on operations with highest netbacks and
maintain annual capital spending in the mid-C$400 million area over
the next few years. This level of spending would support moderate
production growth and material free cash flow generation over this
period. As a result, we estimate Baytex will generate about C$1
billion of cumulative positive free cash flows in 2022-2023. We
believe the company will direct the majority of the excess cash
flows toward debt repayment and eliminate the balance on the 2024
notes when they become callable in June 2022, to achieve its
publicly stated net debt target of C$1.2 billion. Beyond this
level, Baytex intends to use a portion of free cash flows for share
repurchases, but we expect the majority of the excess cash will
still be used to reduce debt through repayment of revolver
borrowings.

"We believe Baytex's lower absolute debt and continued adherence to
moderate financial policies would reduce the cash flow and leverage
sensitivity to hydrocarbon price volatility. Specifically, even
under our long-term West Texas Intermediate (WTI) price assumption
of US$50 per barrel (/bbl) in 2024, we estimate Baytex will
generate credit measures that are commensurate with the 'B+'
rating, including FFO to debt of about 40%. Under this scenario, we
would expect the company to halt its share repurchase program and
continue to limit capital spending within internally generated cash
flows.

"Baytex's relative profitability and proved developed reserves
limit upside to the rating. Our rating reflects the company's
relatively small proved reserve base of 278 million barrels of oil
equivalent (boe) and low proved developed ratio of 48% of proved
reserves compared with those of 'BB' category peers. Although the
ratio has improved from year-end 2020, we view the relatively high
proportion of proved undeveloped reserves (PUDs) as less favorable
from a credit perspective, given the additional risk and costs
associated with bringing PUDs to production. Our assessment also
incorporates the company's relatively high cost structure and
resulting weaker profitability compared with that of peers. Based
on S&P Global Ratings-calculated full cycle costs, which include
cash operating costs and three-year average finding and development
costs, Baytex's estimated breakeven costs are the highest (largely
due to the company's higher-cost Canadian operations) compared with
those of U.S. peers with a similar product mix, production profile,
and rating."

Still, Baytex's largely light oil-focused product mix, geographic
diversification across five basins in Canada and the U.S., and
strong production economics at its U.S. operations (which accounted
for about 38% of 2021 daily average production) are the key factors
that support our business risk profile assessment. In addition, the
company's spending focus on operations with the strongest netbacks
should ensure Baytex will generate more than sufficient cash flows
to fund its production and replacement spending requirements from
internal cash flow generation. The Eagle Ford and Viking shales,
which generate the strongest netbacks, are estimated to account for
more than 55%-60% of the company's forecast production over the
next few years.

S&P said, "The stable outlook reflects our expectation that
favorable hydrocarbon prices and further planned debt reduction
should enable Baytex to generate strong credit measures over the
next two years. Specifically, we project the company will generate
an adjusted FFO-to-debt ratio averaging above 60% over our two-year
forecast period (2022-2023).

"We could lower the rating if the FFO-to-debt ratio dropped below
30% on a sustained basis. We believe this could occur if
hydrocarbon prices fall well below our assumptions with no
offsetting reduction to Baytex's capital spending plans.

"We could raise our rating on Baytex if the company increased its
reserves base, proved developed reserves, and production to levels
more consistent with those of 'BB-' rated peers, as well as
consistently replaced produced reserves. In this scenario, we would
also expect the company to demonstrate improved profitability and
sustain an FFO-to-debt ratio above 45% under our long-term price
assumptions."

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



BETZ HEATING: Seeks to Hire Spector & Cox as Bankruptcy Counsel
---------------------------------------------------------------
Betz Heating & Air, LLC seeks approval from the US Bankruptcy Court
for the Eastern District of Texas to hire Spector & Cox, PLLC  to
serve as legal counsel in its Chapter 11 case.

The firm's services include:

     (a) providing the Debtor with legal advice with respect to its
powers and duties;

     (b) preparing and pursuing confirmation of a Chapter 11 plan
and approval of a disclosure statement;

     (c) preparing legal papers and appearing in court; and

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

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

     Howard Marc Spector, Member    $395
     Sarah Cox, Member              $325
     Paralegals                     $105

Howard Marc Spector, Esq., member-manager of Spector & Cox,
disclosed in a court filing that his firm is a "disinterested
person" within the meaning of Section 101(14) of the Bankruptcy
Code.

The firm can be reached through:

     Howard Marc Spector, Esq.
     Spector & Cox, PLLC
     12770 Coit Road, Suite 850
     Dallas, TX 75251
     Phone: (214) 365-5377
     Fax: (214) 237-3380
     Email: hspector@spectorcox.com

                     About Betz Heating & Air

Betz Heating & Air, LLC sought protection for relief under Chapter
11 of the Bankruptcy Code (Bankr. E.D. Texas Case No. 22-40198) on
Feb. 16, 2022, listing up to $100,000 in assets and up to $1
million in liabilities. Judge Brenda T. Rhoades oversees the case.

Howard Marc Spector, Esq., at Spector & Cox, PLLC represents the
Debtor as legal counsel.


BLACK NEWS CHANNEL: Seeks Ch.11 Bankruptcy With Up to $50 Mil. Debt
-------------------------------------------------------------------
Thom Geier The Wrap reports that Black News Channel which shut down
operations on Friday, just two years after making a splashy debut
— has filed for Chapter 11 bankruptcy in Florida.

In its Monday, March 28, 2022, filing, the Tallahassee-based
network listed $10 million to 50 million in liabilities, and
estimated between 200 and 999 creditors are owed money.

"They filed for bankruptcy faster than they paid their employees
the money they’re owed," one former employee told TheWrap on
Tuesday.  "I received a partial payment this morning for two weeks
of work.  They still owe me for another week."

That former staffer was one of roughly 230 who were let go last
Friday when the channel ceased operations; the network plans to air
repeats for the rest of this month.

The channel, known to viewers as BNC, was founded by former GOP
congressman J.C. Watts and veteran broadcast executive Bob
Brillante with a mission to provide news for and about underserved
communities. Just months after the launch in February 2020,
Brillante was ousted and Princell Hair joined BNC as CEO in the
fall of 2020. Hair added several hours of daily live programming,
eventually launched a short-lived streaming channel, and hired
hundreds of employees.

The hiring spree came as Shad Khan, the billionaire owner of the
Jacksonville Jaguars, injected a reported $50 million dollars into
the network and became the principal investor. Despite the infusion
of cash, insiders told TheWrap little of it was used for marketing.
Instead, BNC's management team looked to the media to get the word
out, including the Tallahassee Democrat, which in September 2021
published a profile of Hair with the headline: :Black News Channel
thriving under new President and CEO Princell Hair."

Twelve weeks later — in December 2021 — the network began
laying off dozens of employees.

BNC was also hit with a class-action lawsuit filed by 13 former and
current female employees alleging discrimination and a “sexist”
workplace (executives denied the accusations).

A Nielsen ratings analysis compiled by TheWrap found of 124 cable
news channels in 2021, BNC came in 123rd with an average of 4,000
viewers on any given show. Fox News was No. 1 with an average 2.361
million primetime viewers each evening.

Last Thursday, March 17, 2022, the network's human resources
department sent out an email saying employees would not be paid as
scheduled the following day. "The March 25, 2022 payroll deposit
will be delayed. We sincerely apologize for any inconvenience this
may cause," said the memo from human resources VP, Nicole Collins.
"We are actively working to resolve this matter quickly, and will
advise you with an update as soon as possible."

On March 25, BNC staffers learned the channel had reached the end
of its journey. As employees were notified by phone that the
channel was ceasing operations, Hair sent out a memo to staffers
saying he was "saddened and disappointed."

"During the past few months, we have endured very painful workforce
reductions at all levels of the network as we worked to achieve our
financial goal of a break-even business. This has forced all of you
to do more with less, and your contributions have been remarkable,"
Hair said in the memo obtained by TheWrap. "Unfortunately, due to
challenging market conditions and global financial pressures, we
have been unable to meet our financial goals, and the timeline
afforded to us has run out."

                    About Black News Channel

Black News Channel is a news network and the only provider of 24/7
multiplatform programming dedicated to covering the unique
perspectives, challenges and successes of Black and Brown
communities.

Black News Channel sought Chapter 11 bankruptcy protection (Bankr.
N.D. Fla. Case No. 22-40087) on March 28, 2022. In the petition
signed by Maureen Brown, vice president of finance, it listed
estimated assets between $10 million and $50 million and estimated
liabilities between $10 million and $50 million. Richard R. Thames,
Esq., THAMES MARKEY, P.A., is the Debtor's counsel.
.


BLUEPRINT INVESTMENT: Case Summary & One Unsecured Creditor
-----------------------------------------------------------
Debtor: Blueprint Investment Fund, LLC
        500 E. 84th Ave., A-1
        Denver, CO 80229

Business Description: Blueprint Investment Fund is primarily
                      engaged in activities related to real
                      estate.  The Debtor is the fee simple owner
                      of a real property located at 29973 Hilltop
                      Dr, Evergreen, Colo., having an appraised
                      value of $4.9 million.

Chapter 11 Petition Date: March 30, 2022

Court: United States Bankruptcy Court
       District of Colorado

Case No.: 22-11059

Debtor's Counsel: Katharine Sender, Esq.
                  COHEN & COHEN, P.C.
                  1720 S Bellaire St
                  Ste 205
                  Denver, CO 80222
                  Tel: 303-933-4529
                  Email: ksender@cohenlawyers.com

Total Assets: $4,900,146

Total Liabilities: $1,816,387

The petition was signed by Joseph Libkey Jr. as managing member.

Rocky Mountain Group is listed as the Debtor's only unsecured
creditor holding a claim of $66,000.

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

https://www.pacermonitor.com/view/RQC6NOY/Blueprint_Investment_Fund_LLC__cobke-22-11059__0001.0.pdf?mcid=tGE4TAMA


BOY SCOUTS: Insurers Say Compensation Fund Unfair
-------------------------------------------------
Steven Church of Bloomberg LP reports that a group of the companies
argued in court that the Boy Scouts of America's sexual abuse
compensation fund may force insurers to make payments they can't
negotiate over, even if the claims are fraudulent.

Insurers, including American International Group, Liberty Mutual
Insurance and Travelers Casualty and Surety, began their case
against the biggest-ever compensation fund for abuse victims by
presenting an academic on Tuesday, March 29, 2022, who argued the
plan creates a "moral hazard" for insurers.

Proposed rules for paying victims take away the right of insurance
companies to defend themselves and remove any incentive for the Boy
Scouts to fight for reduced payout, said Scott Harrington, a
professor of insurance and risk management at the University of
Pennsylvania's Wharton School.

Insurers were excluded from a key round of negotiations in which
the plan was put together by the Boy Scouts and advocates for as
many as 82,000 sex-abuse victims, Harrington told U.S. Bankruptcy
Judge Laurie Silverstein during the trial, which is being held by
video.

"It seems like what we have is a situation with parties that can
design a plan that can increase the size of the pie that can be
divided between them," at the expense of insurance companies,
Harrington testified.

The companies were stripped of their rights in order to win more
support from lawyers representing victims, the insurers said in
court filings.
                    
                       Fraudulent Claims

On Monday, the insurers played video of a consultant who studies
sexual abuse. A "substantial number" of the 82,000 claims that have
been filed are fraudulent, according to that consultant, Jon
Conte.

To prevent fraudulent claims, each person should be required to go
through a sex-abuse evaluation by an expert, said Eileen Treacy, a
New York psychologist who has testified in more than 650 abuse
cases. Treacy was hired by the insurers to review proposed rules
for paying victims.

"These cases are very complex and individuals who have been really
abused deserve to be compensated," said Treacy, who helped New York
develop rules for investigating sex crimes. "The bogus cases that
have kind of jumped on the wagon because they saw something on
Facebook or whatever need to be culled out."

As many as 45% of the sex abuse claims she has encountered in her
decades as an investigator are not verifiable, Treacy said.

After the Boy Scouts filed bankruptcy in 2020, victims' lawyers
began an advertising campaign to recruit clients. That helped boost
the total number of abuse claims from about 1,400 at the start of
the bankruptcy to the 82,000 the youth group faces now.

                            Trust Fund

The Boy Scouts have spent the last two weeks in federal court in
Wilmington, Delaware trying to convince Silverstein to approve the
trust fund, which is the central feature of the group’s
reorganization plan. Under the proposal, all current abuse cases
would be handled by the trust, which has elaborate rules to decide
how much each victim should receive.

The $2.7 billion trust is funded by a different group of insurers,
the Boy Scouts and some church groups. Earlier this year, the last
major victim groups cut a deal with the Boy Scouts to back the
trust fund.

The insurers claim their contracts with the Boy Scouts are being
rewritten in order to please victims' attorneys. Those contracts
will be taken over by the trust, which will be dominated by
victims’ attorneys, the objecting insurers argue.

The Boy Scouts, based in Irving, Texas, filed bankruptcy in 2020 in
order to resolve abuse lawsuits.  At the start of the case, the
organization faced a few thousand claims.  That number rose to more
than 80,000 as advocates encouraged victims to come forward.

The plan is also opposed by the U.S. Trustee, a federal bankruptcy
watchdog, which argues that too many groups and individuals are
being released from liability. Other objectors include a Roman
Catholic organization and a handful of individual abuse victims.

                     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: Incurs $4 Million Net Loss in 2021
---------------------------------------------------
Brazil Minerals, Inc. filed with the Securities and Exchange
Commission its Annual Report on Form 10-K disclosing a net loss of
$4.03 million on $10,232 of revenue for the year ended Dec. 31,
2021, compared to a net loss of $1.55 million on $23,446 of revenue
for the year ended Dec. 31, 2020.

As of Dec. 31, 2021, the Company had $1.56 million in total assets,
$1.11 million in total liabilities, and $456,866 in total
stockholders' equity.

Lakewood, CO-based BF Borgers CPA PC, the Company's auditor since
2015, issued a "going concern" qualification in its report dated
March 25, 2022, citing that the Company's significant operating
losses raise substantial doubt about its ability to continue as a
going concern.

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

https://www.sec.gov/ix?doc=/Archives/edgar/data/1540684/000149315222007760/form10-k.htm

                       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 $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.


BRAZOS ELECTRIC: Asks for 6 Months Plan Exclusivity Extension
-------------------------------------------------------------
Maria Chutchian of Reuters reports that electric cooperative Brazos
Electric Cooperative seeks additional time to control its Chapter
11 proceedings.

The largest power cooperative in Texas is seeking six more months
to maintain control over its ongoing Chapter 11 bankruptcy
proceedings, saying it needs more time to resolve its $2 billion
fight with the state's electric grid operator stemming from last
year's historic winter storm that left millions of Texans without
power for days.

In court papers filed on Friday, Brazos Electric Power Cooperative
asked U.S. Bankruptcy Judge David Jones in Houston to extend its
exclusive period to file a reorganization plan in light of ongoing
mediation with the Electric Reliability Council of Texas that is
critical to its restructuring strategy.  The co-op's so-called
exclusivity period is set to expire on Monday, March 28, 2022,
absent an extension.

Brazos said it is unlikely to reach a deal before late April 2022.

ERCOT declined to comment.

Brazos filed for bankruptcy protection in March 2021 shortly after
the winter storm left it with a $2.1 billion bill from ERCOT.  The
co-op, which has said the bill for the week-long storm was nearly
three times its total power cost for 2020, says it can't formulate
a reorganization plan until it determines exactly how much it must
pay ERCOT.

Brazos said in Friday's, March 25, 2022, filing that while it can't
propose a plan yet, it has been discussing financing options with
its member co-ops.

A trial over the bill before Jones began in February 2022 but was
paused after eight days when Brazos and ERCOT agreed to enter
mediation. Brazos has argued that ERCOT failed to follow protocols
for setting emergency rates outlined in their contract while ERCOT
maintains that it was merely following emergency orders from the
Public Utilities Council of Texas during the storm.

              About Brazos Electric Power Cooperative

Brazos Electric Power Cooperative Inc. is a 3,994-megawatt
transmission and generation cooperative which members' service
territory covers 68 counties from the Texas Panhandle to Houston.
It was organized in 1941 and the first cooperative formed in the
Lone Star state with the primary intent of generating and supplying
electrical power. At present, Brazos Electric is the largest
generation and transmission cooperative in the state and is the
wholesale power supplier for its 16 member-owner distribution
cooperatives and one municipal system.

Brazos Electric filed a voluntary petition for relief under Chapter
11 of the U.S. Bankruptcy Code (Bankr. S.D. Tex. Case No. 21-30725)
on March 1, 2021. At the time of the filing, the Debtor disclosed
assets of between $1 billion and $10 billion and liabilities of the
same range.

Judge David R. Jones oversees the case.

The Debtor tapped Norton Rose Fulbright US, LLP as bankruptcy
counsel, Foley & Lardner LLP and Eversheds Sutherland US LLP as
special counsel, Collet & Associates LLC as investment banker, and
Berkeley Research Group, LLC as financial advisor.  Ted B. Lyon &
Associates, The Gallagher Law Firm, West & Associates LLP, Butch
Boyd Law Firm and Boyd Smith Law Firm, PLLC serve as special
litigation counsel.  Stretto is the claims and noticing agent.

The U.S. Trustee for Region 7 appointed an official committee of
unsecured creditors in the Debtor's case on March 15, 2021.  The
committee is represented by the law firms of Porter Hedges, LLP and
Kramer, Levin, Naftalis & Frankel, LLP.  FTI Consulting, Inc. and
Lazard Freres & Co. LLC serve as the committee's financial advisor
and investment banker, respectively.

Kevin Lippman, Deborah Perry, Jamil Alibhai and Ross Parker of
Munsch Hardt Kopf & Harr are representing ERCOT.





C & B CONVENIENCE: Case Summary & One Unsecured Creditor
--------------------------------------------------------
Debtor: C & B Convenience Inc.
        500 Pleasant Street
        Brockton, MA 02301

Chapter 11 Petition Date: March 29, 2022

Court: United States Bankruptcy Court
       District of Massachusetts

Case No.: 22-10405

Debtor's Counsel: Jesse Redlener, Esq.
                  ASCENDANT LAW GROUP, LLC
                  2 Dundee Park Drive
                  Suite 102
                  Andover, MA 01810
                  Email: jredlener@ascendantlawgroup.com

Estimated Assets: $500,000 to $1 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Asad Jamil, board member/treasurer.

RME Ventures, LLC is listed as the Debtor's only unsecured creditor
holding a claim of $449,876.

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

https://www.pacermonitor.com/view/A3BVOVQ/C__B_Convenience_Inc__mabke-22-10405__0001.0.pdf?mcid=tGE4TAMA


CAPSTONE GREEN: Chief Accounting Officer Resigns
------------------------------------------------
Neshan "Nino" Tavitian tendered his resignation as Capstone Green
Energy Corporation's chief accounting officer.  

Frederick S. Hencken III has assumed the role of chief accounting
officer; he will also continue in his role as chief financial
officer of the Company.

On Feb. 25, 2022, pursuant to the Expense Reduction Plan, Capstone
Green furloughed Mr. Tavitian, effective Feb. 28, 2022, for 120
days.  

                       Resignation of Director

On March 24, 2022, Paul DeWeese provided notice of his resignation
as a member of the Board of Directors of the Company, effective
immediately.  The Company said Mr. DeWeese, who is pursuing new
business ventures, is resigning for personal reasons and not as a
result of any disagreement with the Company on any matter related
to the Company's operations, policies or practices.

                         About Capstone Energy

Capstone Green Energy Corporation is a provider of customized
microgrid solutions and on-site energy technology systems focused
on helping customers around the globe meet their environmental,
energy savings, and resiliency goals.

For the nine months ended Dec. 31, 2021, Capstone Energy reported a
net loss of $13.32 million.  Capstone Energy reported a net loss of
$18.38 million for the year ended March 31, 2021, compared to a net
loss of $21.90 million for the year ended March 31, 2020.  As of
Dec. 31, 2021, the Company had $105.24 million in total assets,
$93.28 million in total liabilities, and $11.96 million.


CHARLOTTE AUTOMOTIVE: Selling Mecklenburg County Property for $450K
-------------------------------------------------------------------
Charlotte Automotive Center Sales, LLC ("CACS") asks the U.S.
Bankruptcy Court for the Western District of North Carolina to
authorize the sale of the real property located in Mecklenburg
County, North Carolina, having an address of 6149 East Independence
Boulevard, to RJS Properties, Inc., for $450,000.

Theresa Finocchio (also known as Balaouras) is the sole
member/manager of CACS.  CACS became the owner of the Property
pursuant to a North Carolina deed dated 19 March 2021, said deed
being from Zygos Sevens, LLC, an affiliated predecessor of CACS.

The deed transferring the Property to CACS dated 18 March 2021 is
recorded in the Mecklenburg County Registry on 19 March 2021 at
Book 35822, Page 372.

The predecessors to CACS as owners of the Property executed two
Deeds of Trust encumbering the Property, the first Deed of Trust
being in favor of Yadkin Valley Bank and Trust Company, said Deed
of Trust being recorded on 22 July 2011 at Book 26621, Page 156,
Mecklenburg County Registry, securing an original indebtedness of
$200,000.

On Jan 25, 2018, a second Deed of Trust encumbering the Property
was executed, said second Deed of Trust being in favor of First
National Bank of Pennsylvania, said Deed of Trust being recorded on
8 February 2018 in Book 32452, Page 452, Mecklenburg County
Registry, securing an original indebtedness of $124,000.

At the time of the filing of the Chapter 11 case, the Property was
occupied by an entity known as U. S. Tires & Auto, LLC, a North
Carolina limited liability corporation.  The occupancy by U. S.
Tires & Auto, LLC is, at best, a tenancy-at-will.

At the time of the filing of this Chapter 11 case, the Property was
subject to a foreclosure action by First National Bank.  During the
foreclosure process, there were several upset bids placed for the
Property.  Upon information and belief, the highest upset bid was
approximately $405,000.

The Debtor has received an offer for the purchase of the Property
from the Buyer, which the Debtor has accepted (subject to approval
of the Court) for a purchase price of $450,000.  Pursuant to the
terms of the Agreement, there is no financing contingency.  The
Agreement, as set forth in its terms, is subject to approval by the
Court, and is also subject to the current occupant having vacated
the Property.  The Agreement for the sale of the Property provides
that closing will occur on the later of 15 days after the
expiration of the inspection period (which is 15 days from the date
of execution) or approval of the sale by the U. S. Bankruptcy
Court.

The Debtor believes in its business judgment that the contract is
the best and highest offer that it will receive for the Property,
as the contract also calls for no financing contingency and is a
cash deal.  The agreement is the result of an arms-length
negotiation between the buyer and the Debtor, and the buyer has no
relationship to the Debtor.

The Debtor believes that the current occupant will agree to vacate
the Property on a reasonable basis, as the parties are negotiating
in good faith as to when the current occupant can vacate the
Property.  It will also involve the purchaser in the negotiations
concerning the date of vacation of the Property, so that perhaps
closing can occur even if the occupant is unable to vacate the
premises by the closing date.

At closing, the Debtor would propose to pay all normal and
customary closing costs including the cost of revenue stamps, and
prorated taxes.  The only additional fee to be paid by the Debtor
will be the counsel fees in connection with the transaction, which
are subject to approval by this Court in the Chapter 11 case.

At closing the Debtor would also propose to pay the debt secured by
the two Deeds of Trust identified above, and the Debtor and the
lender will hopefully reach agreement as to the amount of that debt
prior to closing.  In the event that the Debtor and the secured
lender are unable to agree on the amount to be paid to the secured
lender, the liens of the secured creditor will attach to the
proceeds in the same priority as said liens were attached to the
Property, as a purchase price of $450,000 is believed to be
approximately $200,000 more than the payoff to the secured
creditor.

In the event that agreement cannot be reached as to the amount to
be paid to the secured creditor, the Debtor will seek hearing
before the Court on shortened notice to determine the amount owed
to said secured creditor, to be paid as soon as possible.  Other
than the two Deeds of Trust identified above, and the occupancy
claim of U. S. Tires, the Debtor is unaware of any other party
having a specific claim, lien, or encumbrance as to the Property.
The purchase price of $450,000 is greater than the aggregate value
of all liens on the Property.

The occupancy claim of U. S. Tires is an alleged interest that is
in bona fide dispute, as there is pre-petition litigation involving
that question.

A copy of the Agreement is available at
https://tinyurl.com/bddbn86m from PacerMonitor.com free of charge.

            About Charlotte Automotive Center Sales

Charlotte Automotive Center Sales, LLC sought protection for
relief
under Chapter 11 of the Bankruptcy Code (Bankr. W.D.N.C. Case No.
22-30043) on Jan. 28, 2022, listing $500,001 to $1 million in
assets and $100,001 to $500,000 in liabilities.  R. Keith Johnson,
Esq. at R. Keith Johnson, PA, represents the Debtor as its
counsel.



COCRYSTAL PHARMA: Incurs $14.2 Million Net Loss in 2021
-------------------------------------------------------
Cocrystal Pharma, Inc. filed with the Securities and Exchange
Commission its Annual Report on Form 10-K disclosing a net loss of
$14.19 million on zero revenue for the year ended Dec. 31, 2021,
compared to a net loss of $9.65 million on $2.01 million of
revenues for the year ended Dec. 31, 2020.

As of Dec. 31, 2021, the Company had $79.39 million in total
assets, $1.84 million in total liabilities, and $77.55 million in
total stockholders' equity.

For the year ended Dec. 31, 2021, net cash used in operating
activities was $12,719,000, compared to net cash used in operating
activities of $9,830,000 for the year ended Dec. 31, 2020.  The
increase in cash used in operating activities in 2021 as compared
to 2020 was attributable to the reduction of revenue flow from the
Company's influenza A/B Collaboration Agreement with Merck by
$2,014,000 and to the increase of operating costs related to
applications and preparation for COVID-19 and Influenza-A clinical
trials.

For the year ended Dec. 31, 2021, net cash used in investing
activities netted to $52,000, which consisted of capital
expenditures for lab equipment, software, and networking for its
Lab located in Bothell, Washington.  For the year ended Dec. 31,
2020, its net cash used in investing activities consisted of
$240,000.

For the year ended Dec. 31, 2021, net cash provided by financing
activities was $38,466,000, compared to net cash provided by
financing activities of $35,662,000 for the year ended Dec. 31,
2020.  Net cash generated by financing activities in 2021 and 2020
was the result of issuance common stock, net of finance lease
payments.

The Company had approximately $55 million cash on hand on March 23,
2022.  The Company expects that this cash balance will be
sufficient to support the Company's working capital needs through
2023.

The Company reported unrestricted cash of $58.7 million as of Dec.
31, 2021, compared with $33.0 million as of Dec. 31, 2020.

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

https://www.sec.gov/ix?doc=/Archives/edgar/data/1412486/000149315222007551/form10-k.htm

                      About Cocrystal Pharma

Headquartered in Creek Parkway Bothell, WA, Cocrystal Pharma, Inc.
-- http://www.cocrystalpharma.com-- is a clinical stage
biotechnology company discovering and developing novel antiviral
therapeutics that target the replication machinery of influenza
viruses, hepatitis C viruses, noroviruses, and coronaviruses.

Cocrystal Pharma reported a net loss of $48.17 million for the year
ended Dec. 31, 2019, and a net loss of $49.05 million for the year
ended Dec. 31, 2018.  As of Sept. 30, 2021, the Company had $82.60
million in total assets, $1.59 million in total liabilities, and
$81.01 million in total stockholders' equity.


CURCUIT CITY: UST Asks Supreme Court to Support Fee Hike
--------------------------------------------------------
Rick Archer of Law360 reports that the Office of the U.S. Trustee
is asking the U.S. Supreme Court to uphold a 2017 law increasing
the fees owed by Chapter 11 debtors, saying that while the hike had
not been applied in every bankruptcy court at once, there is
nothing in the Constitution saying that it had to be.

In a brief filed Monday, March 28, 2022, the office asked the high
court to uphold the fee increase against a challenge by the trustee
for bankrupt electronics retailer Circuit City, arguing that the
increase had been intended to be applied uniformly.

                        About Circuit City

Circuit City -- http://www.circuitcity.com/-- is a specialty
retailer of consumer electronics, home office products,
entertainment software and related services.

Headquartered in Richmond, Virginia, Circuit City Stores Inc.
together with 17 affiliates filed voluntary petitions for relief
under Chapter 11 of the Bankruptcy Code (Bankr. E.D. Va. Lead Case
No. 08-35653) on Nov. 10, 2008. InterTAN Canada, Ltd., which ran
Circuit City's Canadian operations, also sought protection under
the Companies' Creditors Arrangement Act in Canada. The Debtors
disclosed total assets of $3,400,080,000 and debts of
$2,323,328,000 as of Aug. 31, 2008.

Lawyers at Skadden, Arps, Slate, Meagher & Flom, LLP, served as the
Debtors' general restructuring counsel.  McGuireWoods LLP, acted as
the Debtors' local counsel.  The Debtors also tapped Kirkland &
Ellis LLP as special financing counsel; Wilmer, Cutler, Pickering,
Hale and Dorr, LLP, as special securities counsel; and FTI
Consulting, Inc., and Rotschild Inc. as financial advisors.  The
Debtors' Canadian general restructuring counsel was Osler, Hoskin &
Harcourt LLP. Kurtzman Carson Consultants LLC served as the
Debtors' claims and voting agent.

Circuit City liquidated its 721 stores and obtained the Bankruptcy
Court's approval to pursue going-out-of-business sales, and sell
its store leases in January 2009. In May 2009, Systemax Inc., a
multi-channel retailer of computers, electronics, and industrial
products, acquired certain assets, including the name Circuit City,
from the Debtors through a Court-approved auction.

On Sept. 14, 2010, the Court entered an order confirming the
Debtors' Plan of Liquidation, which created the Circuit City
Stores, Inc. Liquidating Trust and appointed Alfred H. Siegel as
Trustee.  The Plan became effective Nov. 1, 2010.


CYPRESS COVE: Fitch Gives 'BB+' Rating to 3 Revenue Bonds
---------------------------------------------------------
Fitch Ratings has assigned a 'BB+' rating on the following Lee
County Industrial Development Authority (FL) bonds expected to be
issued on behalf of Cypress Cove at HealthPark Florida, Inc.
(Cypress Cove):

-- $43,850,000, (Cypress Cove at HealthPark Florida, Inc.
    Project) healthcare facilities revenue bonds series 2022A;

-- $7,200,000 (Cypress Cove at HealthPark Florida, Inc. Project)
    healthcare facilities revenue bonds series 2022B-1;

-- $16,800,000 (Cypress Cove at HealthPark Florida, Inc. Project)
    healthcare facilities revenue bonds series 2022B-2.

Fitch also assigns a 'BB+' Issuer Default Rating (IDR) for Cypress
Cove. The Rating Outlook is Stable.

All three bond series are expected to be issued as fixed rate. Bond
proceeds will be used to fund the construction of an independent
living (IL) expansion and clubhouse, reimburse Cypress Cove for
prior capex, fund a debt service reserve fund (DSRF), and pay for
capitalized interest and the cost of issuance. Bonds are expected
to price via negotiation the week of April 4.

SECURITY

The 2022 bonds are secured by a pledge of gross revenues, a
leasehold mortgage on the land on which the community is located,
and a DSRF.

ANALYTICAL CONCLUSION

The 'BB+' rating reflects Cypress Cove's elevated leverage
position, as it moves forward on the Oaks, a debt-funded 48 unit IL
villa and hybrid home expansion. The rating also reflects Cypress
Cove's thinner operating profile, characterized by elevated
operating ratios that averaged 112.4% in the last five audited
years (YE Sept. 30). This is somewhat balanced by stronger net
operating margins - adjusted (NOMA), which reflect entrance fee
contracts that are mostly fully amortizing, and Cypress Cove's
steady market position, as a single site life care community (LPC)
provider located in Ft. Myers, a demographically good service
area.

The Oaks will be funded by approximately $43.9 million in permanent
debt and $24 million in short-term debt. The short-term debt will
be paid down by the pool of new IL entrance fees. The Oaks will
include the construction of a new dining venue and clubhouse with a
pub, fitness center, and pool and will be built on a parcel of land
within walking distance of Cypress Cove's current campus. Cypress
Cove will lease the land from its parent, Lee Health Resources
(LHR), under the same ground lease in place for Cypress Cove's main
campus. The ground lease cannot be terminated as long as the bonds
are outstanding.

The Oaks is 100% pre-sold, with 10% depositors, which Fitch notes
as a positive project credit attribute, plus a 12-person depositor
waitlist, which indicates very good demand for the project. Cypress
Cove has also covered the full maximum annual debt service (MADS)
of $7.3 million, which includes the project debt, at about 1.8x,
each of the last four years. Fitch also views as a credit positive
that Cypress Cove can cover the full MADS without the benefit of
any of the revenues from the 48 expansion IL villas and hybrid
homes. Cypress Cove will not be tested on the higher MADS until
fiscal 2026.

Fitch forward look shows Cypress Cove's financial profile remaining
consistent with a non-investment grade credit rating as the Oaks is
built and filled. The units are expected to be ready for occupancy
by December 2023, with stabilized occupancy of 95% reached in
November 2024.

KEY RATING DRIVERS

Revenue Defensibility: 'bbb'

Single Site LPC with Good Market Position

The midrange revenue defensibility reflects Cypress Cove's market
position as a single site LPC operating in a relatively competitive
service area with competition from full continuum of care
facilities, as well as from providers that offer select continuum
of care services, such as standalone assisted living (AL)
facilities. The competitive service area is balanced by a good
demand for services, Cypress Cove's relationship with Lee Memorial
Health System (LMHS), especially for Medicare rehabilitation
referrals, and a demographically solid service area with very good
population growth, and wealth indicators that are consistent with
state and national averages.

Operating Risk: 'bb'

IL Expansion Project; Thinner Operating Profile

The weak operating risk assessment is largely supported by a
thinner underlying operating performance, with operating ratios
well above 100% through the five-year historical period, and
capital metrics that are expected to remain elevated over the next
two to four years as Cypress Cove builds and fills the Oaks.

Financial Profile: 'bb'

Financial Profile Steady Through a Moderate Stress Scenario

Given the Cypress Cove's midrange revenue defensibility and weak
operating risk assessments and Fitch's forward-looking scenario
analysis, Fitch expects Cypress Cove's key leverage metrics to
remain consistent with the rating level through a moderate stress,
as the Oaks is built and filled. The debt associated with the
project is stressing the Cypress Cove's leverage metrics; however,
its debt position should begin to moderate once occupancy in the
new IL units stabilizes, and the short-term construction debt is
paid down.

Asymmetric Additional Risk Considerations

No asymmetric risks informed the rating assessments. However, Fitch
notes that there is added risk in Cypress Cove's debt structure.
After the current debt issuance, about 61% of Cypress Cove's debt
will be variable rate, bank placed debt (a 2020 debt issuance). The
variable debt is hedged by fixed payor swaps. The level of bank
debt and the modest amount of counterparty diversity (two banks)
add risks to Cypress Cove's debt structure. Additionally, according
to the bank covenants, it is an event of default should Cypress
Cove fail to cover its debt service at 1.1x in any given year. This
figure is tighter than the Master Trust Indenture, which has
coverage below 1x as an event of default in any given year. While
these risks are not factored in as asymmetric risks, the debt
structure provides for less financial flexibility and could lead to
negative rating pressure more quickly should Cypress Cove run into
operating challenges, and it could limit any positive movement in
the rating moving forward.

RATING SENSITIVITIES

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

-- Improved financial profile post-project stabilization such
    that cash to adjusted to debt is expected to stabilize above
    70% and MADS coverage is consistently above 2x.

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

-- Weakening in the financial profile such that cash to adjusted
    debt falls to below 20% and is not expected to improve.

-- Weaker than expected debt service coverage that falls below
    1.5x, during both the project construction period and through
    post-project stabilization.

-- Project-related challenges, such as construction delays, slow
    fill-up, or cost overruns that threaten to weaken the
    financial profile and the ability for Cypress Cove to paydown
    the short-term debt and cover MADS.

BEST/WORST CASE RATING SCENARIO

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

Cypress Cove is a type-A life plan community (LPC) located in Fort
Myers, FL. The community consists of 337 IL unit (ILU) apartments,
44 IL villas, 44 AL unit (ALU) apartments, 44 memory care
apartments, and a 60 skilled nursing beds. Cypress Cove does not
take Medicaid in its skilled nursing unit. Cypress Cove opened in
1999 and is situated on a 48-acre parcel of land that is part of
402-acre master development called HealthPark Florida, which also
features the HealthPark Medical Center (a 368-bed acute care
hospital), part of Lee Memorial Health System (LMHS), a four
hospital public health system that is located in Lee County, FL.
Cypress Cove offers fully-amortizing and 75% refundable entrance
fee plans, as well a Type 'B' and Type 'C' contracts. A majority of
residents select the Type 'A' fully-amortizing plan. In fiscal
2021, Cypress Cove had total operating revenues of $40.8 million.

Lee Healthcare Resources (LHR) is the sole corporate member of
Cypress Cove. LHR is a support organization for both Cypress Cove
and LMHS. While Cypress Cove is not part of LMHS, the two
organizations mutually benefit from their close working
relationship. Cypress Cove is located on land owned by LHR for
which it pays an annual ground lease payment, of approximately $1.5
million, which is subordinate to debt service payments.

Revenue Defensibility

IL occupancy is consistent with the midrange revenue defensibility
assessment, averaging approximately 90% over the last four audited
years. Management reports demand challenges for one bedroom IL
apartments and is implementing a plan that will focus on selling
those apartments, which could, if successful, push IL occupancy
closer to 93% to 95% over the next two years. Demand for larger
apartments is very strong, as evidenced by Cypress Cove pre-selling
100% of its 48 Oaks expansion units, all of which are either villas
that are over 2,000 sf or larger hybrid homes. Since opening,
Cypress Cove's memory care unit has had good occupancy. Consistent
with the much of the sector, AL and skilled nursing occupancies
have dropped during the coronavirus pandemic. However, Cypress Cove
has been rebuilding its AL occupancy and expects it to be above 90%
in fiscal 2022. Skilled nursing was affected by a 16-bed unit being
kept offline as a unit for COVID positive residents. That unit is
expected to come back online in April 2022. Cypress Cove reports
managing through the staffing shortages, especially for clinical
staff, that is affecting most of the sector, as it has good
relationships with an area college and a technical school that
includes a clinical rotation for nurses at Cypress Cove.

The midrange revenue defensibility also reflects the relatively
competitive service area within which Cypress Cove operates.
Cypress Cove is located within seven miles of Shell Point
Retirement Communities, a sizable LPC that reported IL occupancy of
approximately 97% on about 1,330 units at the quarter ending Dec.
31, 2021. Beyond Shell Point, which competes directly with Cypress
Cove as an entrance fee LPC, there are also a number of rental
facilities in the Ft. Myers area, as well other LPC competition in
the greater Fort Myers/west coast Florida region and from
facilities that provide individual continuum of care service lines,
such as standalone AL providers.

Fitch views Cypress Cove's pricing as consistent with the midrange
revenue defensibility assessment as the standard contract entrance
fee averages are within the range of median home values in the PSA.
The weighted average entrance fee for a traditional contract for
the existing IL apartments is about $333 thousand and about $578
thousand for the existing villas (as of Oct. 1, 2021). The weighted
average entrance fee for the 48 IL expansion villas and hybrid
homes is about $623 thousand. Fitch notes Cypress Cove's ability to
pre-sell the expansion units, which are larger and more expensive
than most of Cypress Cove's current IL offerings. Overall, the
pricing is comfortably above the average net worth of entering
residents, and Cypress Cove has been able to consistently increase
entrance fees and monthly service fees rates, which indicates some
rate flexibility.

Operating Risk

Most residents at Cypress Cove have a Type-A contract, which
requires an upfront entrance fee and ongoing monthly fees. Under
the lifecare contract, residents pay the same monthly fees
regardless of the level of care needed, which shifts the healthcare
burden to Cypress Cove. Fitch views the operating flexibility of a
Type-A facility to be more limited due to this healthcare liability
risk.

Overall, Cypress Cove's operating profile is assessed as weak when
considering its Type-A contract type and historical operating
metrics. The operating ratio averaged an elevated 113% over the
last four audited years. This is offset somewhat by Cypress Cove's
NOMA, which averaged that averaged about 27.1% over this time,
reflecting the mostly fully amortizing contracts. The performance
weakened over the last two audited years given the pandemic, with
the operating rating above 114% in both years. This includes about
$1.1 million in federal CARES act funding over the two years. Fitch
believes Cypress Cove could improve its operating ratio to below
110% (it was 109.3% in fiscal 2019) post-stabilization of the Oaks,
given the additional IL revenues. Near term, the reopening of a 16
bed skilled nursing units in April 2022 should have a positive
effect on performance once it is fully ramped up, which could take
up to six months. Operating ratios consistently closer to 105%
could move the operating profile subassessment to midrange over
time.

Capex has been good at the Cypress Cove, averaging 130% of
depreciation over the last four fiscal years with an average age of
plant of 9.9 years at FYE 2021. Capex will stay elevated over the
next three years as the Oaks is built and filled. However, Fitch
expects capex to moderate to below depreciation after that, with
Cypress Cove having minimal capital needs beyond the expansion
project.

The debt associated with campus repositioning project will stress
Cypress Cove's capital related metrics, with pro forma MADS of
about $7.1 million, equating to an 16.5% of 2021 revenues. Debt to
net available was 7.9x and that will rise to levels consistent with
a non-investment grade credit with the issuance of debt.
Historically, revenue only MADS coverage has been weaker at under
0.05x, reflecting Cypress Cove's thinner operating performance.
However, with the exception of revenue-only coverage, which is not
expected to materially change, capital metrics are expected to
moderate after Cypress Cove pays down the $24 million in short-term
project debt with initial entrances fees, and revenue from the IL
expansion units come online and begin to be accretive to Cypress
Cove's overall revenue growth and operating performance.

Financial Profile

Given Cypress Cove's midrange revenue defensibility assessment and
weak operating risk assessment and Fitch's forward-looking scenario
analysis, Fitch expects key leverage metrics to remain consistent
with the 'BB' financial profile, throughout the current economic
and business cycle. A pro forma analysis of the 2022 debt shows
Cypress Cove having approximately $174 million of debt outstanding
(inclusive of the $24 million in short-term debt). At YE fiscal
2021, Cypress Cove had approximately $42.8 million of unrestricted
cash and investments and days cash on hand (DCOH) was 441 days (as
calculated by Fitch).

Fitch's baseline scenario, which is a reasonable forward look of
financial performance over the next five years given current
economic expectations, shows Cypress Cove maintaining operating and
financial metrics that are largely consistent with historical
levels of performance as the Oaks is built and filled. The
operating ratio is expected to show improvement in the out years,
given the additional IL revenue. Capital spending is expected to be
above depreciation through fiscal 2023, and return to normal levels
after that. As part of the forward look, Fitch assumes an economic
stress (to reflect financial market volatility), which is specific
to Cypress Cove's asset allocation.

Additionally, Fitch included Cypress Cove's ground lease with LHR
as a contingent liability and that assumes Cypress Cove's adoption
of the updated operating lease accounting. The ground lease
suppresses Cypress Cove's adjusted leverage metrics. However, the
'BB' financial profile reflects Fitch view of the ground lease as a
credit neutral given the close relationship between Cypress Cove
and LHR, including overlapping governance, subordination of the
ground lease to MTI debt, and deferring of lease payments as
necessary should Cypress Cove experience operating difficulties.
For the Oaks project, LHR is waving lease payments on the parcel of
land upon which the project is being built until project
stabilization. Overall, Cypress Cove's cash-to-adjusted debt levels
remain consistent with a 'BB' category credit. Debt service
coverage remains good for the rating level, and DCOH remains well
above 200 days throughout the stress scenario.


CYTODYN INC: Reports Unregistered Sales of Equity Securities
------------------------------------------------------------
CytoDyn Inc., provided a disclosure with the Securities and
Exchange Commission because, as of March 18, 2022, its unregistered
sales of equity securities, in the aggregate, exceeded 1% of the
shares of its common stock, par value $0.001 per share, outstanding
as of Feb. 17, 2022, the date of its last report under Item 3.02.

              Exchange of Convertible Promissory Note
                    for Shares of Common Stock

On Feb. 18, 2022, the Company and the holder of its secured
convertible promissory note issued April 2, 2021, in partial
satisfaction of the April 2 Note, entered into an exchange
agreement pursuant to which the April 2 Note was partitioned into a
new note with a principal amount of approximately $3.2 million.
The outstanding balance of the April 2 Note was reduced by the
February 18 Partitioned Note.  The Company and the investor
exchanged the February 18 Partitioned Note for approximately 7.0
million shares of common stock.

The Company relied on the exemption from registration afforded by
Section 3(a)(9) of the Securities Act of 1933, as amended, for the
exchange transaction.

          Private Placement of Common Stock and Warrants

On March 18, 2022, the Company issued to an accredited investor in
a private placement a total of 2,500,000 shares of Common Stock,
together with warrants to purchase a total of 1,250,000 shares of
Common Stock at an exercise price of $0.40 per share.  The warrants
have a five-year term and are immediately exercisable.  The
securities were issued with a combined purchase price of $0.40 per
fixed combination of one share of Common Stock and one-half of one
warrant to purchase one share of Common Stock, for total gross
proceeds to the Company of $1,000,000.  In connection with and as
additional consideration for the purchase, the Company agreed with
the investor to issue an additional 1,114,641 shares of Common
Stock, effectively lowering the purchase price of 800,000 shares
plus related warrants previously purchased by the investors to
$0.45 per unit and 1,363,636 shares plus related warrants
previously purchased by the investors to $1.00 per unit, and to
replace warrants previously issued to purchase a total of 240,000
shares at an exercise price of $1.00 per share with warrants to
purchase 400,000 shares at an exercise price of $0.45 per share,
and to replace warrants previously issued to purchase a total of
340,909 shares at an exercise price of $1.10 per share with
warrants to purchase 450,000 shares at an exercise price of $1.00
per share. Additionally, the Company agreed with the investor and a
related investor to replace warrants previously issued to purchase
a total of 389,875 shares at an exercise price of $1.00 per share
with warrants to purchase 467,850 shares at an exercise price of
$1.00 per share.  The subscription agreement with the investor also
provides that, by June 14, 2022, the Company will use commercially
reasonable efforts to file a Registration Statement on Form S-3
with the SEC that is intended to register for resale the shares
purchased by the investors, as well as the shares underlying the
related warrants.

                        About CytoDyn Inc.

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

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

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


DALEX DEVELOPMENT: Rental Income to Fund Plan Payments
------------------------------------------------------
Dalex Development Inc., filed with the U.S. Bankruptcy Court for
the District of New Jersey a Disclosure Statement with respect to
Chapter 11 Plan dated March 28, 2022.

The Debtor is a single asset real estate entity. Daniel Risis ("Mr.
Risis") is the sole shareholder of the Debtor. The Debtor's  sole
asset is that certain real property, along with any  improvements
and related rights appurtenant thereto, located at 1275 Route 23,
Wayne, New Jersey (the "Plaza").

The Plaza is a two-story retail and office building, encompassing a
combined approximately 8,000 square feet of rentable space.
Currently, out of the Plaza's rentable space, approximately 50%, or
4,000 square feet is under construction, while 3 tenants have
separate units in the usable rentable space. Once construction is
concluded, the Debtor will have a total of at least 6 rentable
commercial units. An appraisal of the Plaza performed on April 14,
2020 evidenced that 50% of the Plaza (the remainder was then
uncompleted) had a leased fee market value of $1,650,000.00 (the
"Appraisal").

The Debtor needs an infusion of approximately three hundred fifty
thousand dollars ($350,000.00) to fully complete construction of
the Plaza so that 100% of the space is rentable and the Plaza
achieves its highest and best use. The principal of the Debtor
proposes to contribute, as an equity infusion, the funds necessary
to complete construction on the plaza through the sale of real
estate he personally owns.

Specifically, Mr. Risis, the Debtor's principal, owns certain real
property commonly referred to as 23 Linden Avenue, West Orange, New
Jersey (the "West Orange Property") in a tenancy by the entirety
with his wife. Mr. Risis and his wife plan to contribute up to
$400,000 in proceeds from the sale of the West Orange Property3
(the "Funding Amount") both: (i) to fund necessary construction
costs to complete construction on the Plaza, and (ii) to resolve a
substantial portion of outstanding property taxes  owed in
connection with the Plaza.

Upon completion of construction on the Plaza, the rental income
generated from the Plaza projects to increase from approx. $6,000
per month to approx. $20,000 per month (the "Estimated Rental
Income"). The Estimated Rental Income was determined by reference
to letters of intent signed by interested parties as well as the
commercial fair market value of the spaces. The Estimated Rental
Income will be used to fund future payments to secured and
unsecured creditors under the Plan.

The closing for the sale of the West Orange Property shall occur on
or about June 15, 2022. Upon the closing for the sale of the West
Orange Property and receipt of the Funding Amount, the Debtor shall
have sufficient cash on-hand to fund construction costs necessary
to complete construction on the Plaza. The construction envisions
three months to complete the project. Therefore, the Debtor shall
complete construction on the Plaza on or about October 1, 2022. At
that juncture, new tenants will assume possession of the space, and
the Estimated Rental Income derived from the Plaza will generate
sufficient proceeds to fund the Plan.

Class Three consists of the Claim held by Mariner's Bank in
connection with its Foreclosure Judgment held against the Plaza.
The Class Three Claim Holder's Secured Claim is $1,115,040.11. Upon
the completion of construction and the lease up of the project,
anticipated October 1, 2022, the Class Three Claim Holder shall be
paid $10,000 a month for 60 months, or $600,000, including
principal and interest calculated at 4% of the principal amount of
the foreclosure judgment. At the conclusion of the 60 month period,
the Debtor shall make a balloon payment to the Class Three Claim
Holder for the entire amount of its remaining indebtedness to the
Class Three Claim Holder.

Class 4 consists of General Unsecured Claims:

     * Total amount of claims is still being determined in light of
the fact that certain Claims are disputed and certain Claims have
an unliquidated amount, but currently the total claim pool of Class
Four Claim Holders pursuant to the scheduled and filed claims
amounts to $619,407.

     * Certain claim(s) with an aggregate value of $580,000 are
subject to an objection, and the Debtor believes that such claim(s)
will be extinguished, thus reducing the unsecured claim pool of
Class Four Claim Holders to an aggregate amount of $39,407.

     * Commencing on the first of the month three months following
the Effective Date of the Plan, the Debtor shall contribute $1,500
per month towards repayment of Class Four Claims from rental income
generated from the Plaza for a total of 60 months, or until the
general unsecured claims class is paid in full, without interest,
whichever comes first. Holders of allowed Class Four  Claims shall
be paid on a pro-rata basis in proportion to their overall claim.
The Debtor shall disburse funds to holders of allowed Class Four
Claims annually.

Class Five consists of Subordinated Insider Claims Pursuant to 11
U.S.C. § 510. The Class Five Claim pool shall include the claims
of Mr. Risis and Oleg Neivestny, as scheduled, and the claim filed
by Daniel Markus Inc. C/O Margarita Risis, Claim Number 1 in the
Debtor's Claim Registry. On the Effective Date, each Holder of an
Allowed Class Five Claim against the Debtor shall not receive any
distribution or other property on account of such Claim.

The Plan does not contemplate a change in ownership, and Mr. Risis
shall retain his sole ownership of the Debtor.

The Plan will be funded with the Funding Amount, an infusion of up
to $400,000 from the sale of the West Orange Property. From the
Funding Amount, the Debtor shall pay the Class Two Claim Holder
$45,000 in accordance with the provisions set forth in the Plan,
and fully fund construction costs to finalize construction on the
Plaza, together with supplemental income from rents generated by
the Plaza during continued construction. Upon the completion of
construction, rental income generated from the Plaza will increase
from approximately $6,000 to approximately $20,000 on a monthly
basis. Accordingly, the Debtor projects that upon completion of
construction on the Plaza, rental income will be sufficient to fund
the Debtor's plan obligations.

A full-text copy of the Disclosure Statement dated March 28, 2022,
is available at https://bit.ly/3Dn6EZo from PacerMonitor.com at no
charge.

Counsel to the Debtor:

     PORZIO, BROMBERG & NEWMAN, P.C.
     100 Southgate Parkway
     P.O. Box 1997
     Morristown, New Jersey 07962
     (973) 538-4006
     (973) 538-5146 Facsimile
     Warren J. Martin, Jr., Esq. (wjmartin@pbnlaw.com)
     Christopher P. Mazza, Esq. (cpmazza@pbnlaw.com)
     David E. Sklar, Esq. (desklar@pbnlaw.com )

             About Dalex Development

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

Judge John K. Sherwood oversees the case.

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


DIGIPATH INC: Terminates Letter of Intent on C3 Labs Sale
---------------------------------------------------------
Digipath, Inc. notified Evio, Inc. on March 11, 2022, of its
termination of the letter of intent, which had provided for the
purchase by the company of Evio's controlling interest in C3 Labs,
LLC, a cannabis and hemp testing laboratory based in Berkeley,
California.

Prior to the termination of the letter of intent, Digipath had
advanced C3 Labs a total of approximately $1,000,000 in secured
loans.  The company is currently in possession of equipment of C3
Labs, which it is in the process of liquidating.  Digipath
anticipates that the proceeds of such liquidation will be
sufficient to repay the company in full all amounts owed to it by
C3 Labs.

                           About DigiPath

Headquartered in Las Vegas, Nevada, Digipath, Inc. --
http://www.digipath.com-- offers full-service testing lab for
cannabis, hemp and ancillary cannabis and hemp infused products
serving growers, dispensaries, caregivers, producers, patients and
eventually all end users of cannabis and botanical products.

Digipath reported a net loss of $686,503 for the year ended Sept.
30, 2021, compared to a net loss of $2.31 million for the year
ended Sept. 30, 2020.  As of Dec. 31, 2021, the Company's balance
of cash on hand was $90,305, and the Company had negative working
capital of $1,320,360 and an accumulated recurring losses of
$18,241,978.

Houston, Texas-based M&K CPAS, PLLC, the Company's auditor since
2017, issued a "going concern" qualification in its report dated
Dec. 29, 2021, citing that the Company has recurring losses from
operations and insufficient working capital, which raises
substantial doubt about its ability to continue as a going concern.


DIOCESE OF BUFFALO: $300K Sale of Olean Campus to Foundation Denied
-------------------------------------------------------------------
Judge Carl L. Bucki of the U.S. Bankruptcy Court for the Western
District of New York denied The Diocese of Buffalo, N.Y.'s sale of
the Olean campus of Archbishop Walsh High School in New York to
Archbishop Walsh Foundation for $300,000 without prejudice to
presenting an amended motion to approve procedures that conform
with the directives stated in the Order.

Taken together, the factors demonstrate an intent to discourage
competitive bidding for the Archbishop Walsh campus.  Accordingly,
to the extent indicated in his Order, Judge Bucki sustains the
objection of the Official Committee of Unsecured Creditors.

If the Diocese still wishes to sell the Archbishop Walsh campus, it
will need to adopt procedures that promote, rather than dissuade
competitive offers.  Judge Bucki recognizes the possibility that
additional marketing effort and expense might not even produce an
outcome as favorable as what is now on the table.  That, however,
is a risk that the Debtor and the creditors must accept in order to
maintain the integrity of the bankruptcy process.  The many
benefits of Chapter 11 come with a price, and that price includes a
duty to assure fairness and to take reasonable measures to optimize
a recovery of asset value.

Aside from concern for the realization of value, the bankruptcy
process must remain transparent and accessible.  In its bidding
procedures, the Debtor proposes that any auction be closed to the
public and open only to the Diocese, the Committee, qualified
bidders and the United States Trustee.  Judge Bucki finds no
justification for this restriction and will direct that in making
any amended proposal, the Debtor should allow public access to any
auction.

The Court has no power to compel the Archbishop Walsh Foundation to
accept any new conditions for a purchase of the school campus.  On
the other hand, any marketing of the property is an open process to
which it is invited to participate.  Accordingly, the Foundation is
at liberty to resume negotiations with the Debtor and the Official
Committee of Unsecured Creditors, for the purpose of developing
appropriate bidding protocols.

                 About The Diocese of Buffalo, N.Y.

The Diocese of Buffalo, N.Y., is home to nearly 600,000 Catholics
in eight counties in Western New York. The territory of the
diocese
is co-extensive with the counties of Erie, Niagara, Genesee,
Orleans, Chautauqua, Wyoming, Cattaraugus, and Allegany in New
York
State, comprising 161 parishes. There are 144 diocesan priests and
84 religious priests who reside in the Diocese.

The diocese through its central administrative offices (a)
provides
operational support to the Catholic parishes, schools, and certain
other Catholic entities that operate within the territory of the
Diocese "OCE"; (b) conducts school operations through which it
provides parish schools with financial and educational support;
(c)
provides comprehensive risk management services to the OCEs; (d)
administers a lay pension trust and a priest pension trust for the
benefit of certain employees and priests of the OCEs; and (e)
provides administrative support for St. Joseph Investment Fund,
Inc.

Dealing with sexual abuse claims, the Diocese of Buffalo sought
Chapter 11 protection (Bankr. W.D.N.Y. Case No. 20-10322) on Feb.
28, 2020. The diocese was estimated to have $10 million to $50
million in assets and $50 million to $100 million in liabilities
as
of the bankruptcy filing.

The Honorable Carl L. Bucki is the case judge.

Bond, Schoeneck & King, PLLC, led by Stephen A. Donato, Esq., is
the diocese's counsel; Connors LLP and Lippes Mathias Wexler
Friedman LLP are its special litigation counsel; and Phoenix
Management Services, LLC is its financial advisor.  Stretto is the
claims agent, maintaining the page:
https://case.stretto.com/dioceseofbuffalo/docket.

The Office of the U.S. Trustee appointed a committee of unsecured
creditors on March 12, 2020.  The committee is represented by
Pachulski Stang Ziehl & Jones, LLP and Gleichenhaus, Marchese &
Weishaar, PC.



DIOCESE OF CAMDEN: Amends Non-Abuse Tort Claims Pay Details
-----------------------------------------------------------
The Diocese of Camden, New Jersey, submitted a Fourth Amended
Disclosure Statement describing Fourth Amended Chapter 11 Plan
dated March 24, 2022.

On June 25, 2021, the Debtor filed a Motion for Entry of an Order
to Approve Settlement of Controversy by and Among the Diocese and
the RH Claimants Pursuant to Federal Rule of Bankruptcy 9019(a)
(the "RH Settlement Motion"). The RH Settlement Motion sought
approval of settlements with the RH Claimants, providing them with
payment on their claim over ten years in equal annual installments.
On October 15, 2021, the Court entered an order granting the RH
Settlement Motion.

On November 16, 2021, the Tort Committee filed a Motion (I)
Compelling the Debtor to File Amended Schedules, Statements of
Financial Affairs and Monthly Operating Reports and (II) Holding
the Debtor in Contempt of Court (the "Motion to Compel"). On
February 17, 2022, the Court entered an oral opinion on the Motion
to Compel. On March 23, 2022, the Court entered an order granting
the Motion to Compel in part, and denying the Motion to Compel in
part.

On February 24, 2022, the Diocese filed a Fifth Motion for Entry of
an Order Extending Time to File Notices of Removal of Civil Actions
seeking to further extend the time period under the Bankruptcy Code
for removing civil actions. On March 23, 2022, the Court entered an
order granting this motion.

On March 14, 2022, certain insurance companies filed a Joint Motion
to Compel the Claimants' Attorneys to Submit the Disclosures
Required by Federal Rule of Bankruptcy Procedure 2019 seeking for
certain representatives of Tort Claimants to file disclosures
pursuant to the Bankruptcy Code. At the time of filing this
Disclosure Statement, this motion has not been heard by the Court.

The Plan proposes to create a Trust to fund payments for Class 5
and Class 6 Claims pursuant to the guidelines in the Plan and Trust
Agreement. The Trust will be funded by $50,000,000 in cash from the
Debtor and $10,000,000 in cash from the Other Catholic Entities. As
of the date of this Disclosure Statement, 324 non-duplicative Class
5 Claims have been filed, which will share collectively in the
funds contributed to the Trust.

Class 8 consists of Non-Abuse Tort Claims which are tort claims
against the Diocese that are not Abuse claims. Class 8 is Impaired,
and each holder of a Class 8 Claim is entitled to vote to accept or
reject the Plan. Allowed Class 8 Claims shall be paid a pro rata
portion of a $100,000 distribution. The Diocese shall contribute
$50,000 to be designated for Class 8 Claims. Catholic Charities,
Diocese of Camden, Inc. will transfer $50,000 to the Diocese to be
designated for Class 8 Claimants within 2 business days after the
Confirmation Order has become a Non Appealable Order in exchange
for a release of all Class 8 Claims against it. This contribution
amount is contingent upon the receipt by Catholic Charities of
releases from third party claims.

Without waiving any rights to assert that additional claims fall
within Class 8, the Diocese believes that the following claims are
Class 8 Claims: Adam Fishman ($150,000); Vincent Ajuk ($500,000);
Crystal Martrell Gibbs ($2,000,000); Irene Haber ($150,000); Tricia
Vekenman Guardian ad litem for N.B., a minor ($150,000); and
Patricia Muttalib ($100,000). The Diocese does not admit that the
amounts asserted above are the value of such claims and is
providing the amounts in the proof of claims for informational
purposes only for the purpose of this Disclosure Statement. The
Diocese reserves all rights with respect to all claims, including,
but not limited to, the right to object to such claims

Like in the prior iteration of the Plan, the Diocese shall pay
Allowed Class 3 General Unsecured Claims a 75% dividend over
5-years. Allowed Class 3 Claimants shall have the option to elect
to receive a payment of 50% of their claim within 60 days after the
Effective Date in full satisfaction of their respective Claims.

Cash and other assets with a value of $50,000,000 will be paid or
transferred, as applicable, to the Trust Account as provided in the
Plan subject to reversion if any proceeds are not needed to fund
the Trust.

Counsel to Debtor:

     Richard D. Trenk, Esq.
     Robert S. Roglieri, Esq.  
     McMANIMON, SCOTLAND
     & BAUMANN, LLC
     75 Livingston Avenue, Second Floor
     Roseland, New Jersey 07068
     Tel: (973) 622-1800
     E-mail: rtrenk@msbnj.com
             rroglieri@msbnj.com

                About The Diocese of Camden, NJ

The Diocese of Camden, New Jersey is a nonprofit religious
corporation organized pursuant to Title 16 of the Revised Statutes
of New Jersey.  The Diocese 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.
The petition was signed by Reverend Robert E. Hughes, vicar General
and vice president.  At the time of the filing, the Debtor had
total assets of $53,575,365 and liabilities of $25,727,209.  Judge
Jerrold N. Poslusny Jr. oversees the case.  McManimon, Scotland &
Baumann, LLC, is the Debtor's legal counsel.


EASTFORD LLC: Voluntary Chapter 11 Case Summary
-----------------------------------------------
Debtor: Eastford, LLC
        702 Saber Drive
        Franklin Lakes, NJ 07417

Business Description: Eastford, LLC owns two real properties in
                      Hawthorne, New Jersey, having a total
                      appraised value of $1.63 million.

Chapter 11 Petition Date: March 29, 2022

Court: United States Bankruptcy Court
       District of New Jersey

Case No.: 22-12488

Judge: Hon. Vincent F. Papalia

Debtor's Counsel: John C. Feggeler, Jr., Esq.
                  LAW OFFICE OF JOHN C. FEGGELER, LLC
                  177 Main Street, P.O. Box 157
                  Matawan, NJ 07747
                  Tel: 732-583-6700
                  Email: feggelerlaw@verizon.net

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Frank Muscara as 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/7HVVLNQ/Eastford_LLC__njbke-22-12488__0001.0.pdf?mcid=tGE4TAMA


ELITE HOME: Seeks Approval of Cash Collateral Access, DIP Loan
--------------------------------------------------------------
Elite Home Products, Inc. asks the U.S. Bankruptcy Court for the
District of New Jersey for authority to, among other things, use
the cash collateral of M&T Bank and obtain post-petition secured
credit from the Bank through the continuation of the Debtor's
pre-petition revolving credit facility.

Elite is party to secured loan agreements with the Bank. The
original loan dates back to September 28, 2012. The original loan
documentation included, among other documents, a Credit Agreement,
a Revolving Line Note in the amount of $9,000,000, a General
Security Agreement and a Continuing Guaranty.

Elite remains within the formula set forth under the borrowing
agreements with the Bank. As of the petition date, the balance due
to the Bank is approximately $2.6 million.

The parties agree that the Debtor will be authorized to use cash
collateral and continue to use the revolving credit facility
established under the Loan Documents between the Debtor and the
Bank.

As adequate protection for use of cash collateral, and in
connection with the post-petition financing authorized under the
Interim Cash Collateral Order, the Bank will be granted a
replacement perfected security interest in all post-petition assets
of the Debtor and a post-petition lien and security interest on all
post-petition property and assets of the Debtor within the
definition of the Bank Collateral, to secure the Obligations, which
lien and security interest will be a first priority lien and
security interest.

To the extent the adequate protection provided in the Order proves
insufficient to protect the Bank's interest in and to the cash
collateral, the Bank 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 proceeding.

A copy of the motion is available at https://bit.ly/36Rtb4g from
PacerMonitor.com.

                  About Elite Home Products, Inc.

Elite Home Products, Inc. is a home textile company that offers a
wide variety of sheets, duvets/comforter covers, bedding ensembles,
quilt sets, blankets & throws, and flannel.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. N.J. Case No. 22-12353) on March 24,
2022. In the petition signed by Scott R. Perretz, president, the
Debtor disclosed $6,314,175 in assets and $11,104,637 in
liabilities.

Genova Burns LLC represents the Debtor as lead counsel, Winne Banta
Basralian and Kahn, P.C. is the special counsel, Getzler Henrich
and Associates, LLC is the financial advisor, SAX LLP is the
accountant.



FIRST CHOICE: Court Approves Disclosure Statement
-------------------------------------------------
Judge Kathryn C. Ferguson has entered an order approving the
Disclosure Statement of First Choice Trucking LLC.

April 21, 2022, at 2:00 p.m., is fixed as the date and time for the
hearing on confirmation of the plan.

Written acceptances, rejections or objections to the plan must be
filed and served not less than 7 days before the hearing on
confirmation of the plan.

Within 14 days after entry of this order, copies of this order, the
approved disclosure statement and the plan, together with a ballot
conforming to Official Form 14, shall be mailed by the plan
proponent to all creditors.

                   About First Choice Trucking

First Choice Trucking is a Single Asset Real Estate debtor (as
defined in 11 U.S.C. Section 101(51B)). The Debtor's sole asset is
a six-acre warehouse and office located in Freehold, NJ, having a
current value of $1 million.

The Debtor filed a Chapter 11 petition (Bankr. D.N.J. Case No.
21-18098) on Oct. 18, 2021.  In the petition signed by Robert
Schlumpf, the Debtor disclosed  $500,000 to $1 million in assets
and $1 million to $10 million in liabilities.  Timothy P. Neumann
Esq., of BROEGE, NEUMANN, FISCHER & SHAVER LLC, is the Debtor's
counsel.


FIRST GENERAL: Foreign Rep's Sale of Marion County Property Okayed
------------------------------------------------------------------
Judge Jacob A. Brown of the U.S. Bankruptcy Court for the Middle
District of Florida authorized Deloitte Restructuring, Inc., the
Foreign Representative of First General Services, Ltd., to sell the
undeveloped real estate lot assigned as Parcel Number 8003-0391-15
by the County Property Appraiser of Marion County, Florida.

The Property described in the Motion which the Foreign
Representative is authorized to sell has no address and bears the
following legal description: Lot 15, Block 391 of Marion Oaks Unit
Three, according to the plat thereof, as recorded in Plat Book O,
at pages 36 through 52, Public Records of Marion County, Florida.

The Foreign Representative will file a notice in the docket
containing a copy of the closing statement from the sale of the
property prior to filing a motion to close the case.

The bankruptcy case is In Re: First General Services, Ltd., Case
No. 3:21-bk-02915-JAB (Bankr. M.D. Fla.).



FOOTPRINT SALEM: Bankruptcy Not Cause for Alarm, Says Mayor
-----------------------------------------------------------
Julie Mangani, writing for The Salem News, reports that Salem Mayor
Kim Driscoll said that the bankruptcy of Footprint Salem Harbor
power plant is not a cause for alarm.

Last third week of March 2022's bankruptcy filing by the owner of
the now-former Footprint Salem Harbor power plant shouldn’t lead
to any immediate changes in operation or any financial hit to the
city, the mayor said on Monday.

It also will not affect a planned wind energy project and other
work proposed for land adjacent to the plant, officials said. That
land is separately owned.

"It's not good news, but we're trying not to be alarmist," said
Mayor Kim Driscoll of the developments last week.

The plant is the city's largest "taxpayer," though it is in fact
under a 20-year agreement to make quarterly payments in lieu of
taxes (PILOTs) to the city that in 2021 were $5.1 million, with
another $335,000 in community benefit assessments.

Late Wednesday night, Footprint Power Salem Harbor Development LP
and several affiliated entities filed for Chapter 11 bankruptcy
protection in Delaware. On Friday, a judge approved a preliminary
plan to either find a buyer for the 674-megawatt plant or allow it
to be taken over by creditors.

Chapter 11 bankruptcy allows for a company to continue operations
and develop a repayment or restructuring plan.

The move came after several months of attempted negotiation between
Footprint Salem and Iberdrola, the Spanish company hired to build
the plant in 2014 for $702 million.

Iberdrola's contract was terminated in 2018, at a point when it was
11 months behind on construction due to multiple problems, which
included the replacement of the lead engineering firm mid-project.
The firm also faced accusations that it severely underbid the
project. Iberdrola pushed back, filing a demand for arbitration and
payment of the balance of what it said it was owed on the project.

                       Millions awarded

In October, an arbitration panel awarded Iberdrola $237 million in
damages and costs.

A spokesman for Iberdrola on Monday said in an email that the
company believes it was entitled to the award.

"The tribunal closely considered all of the evidence and arguments
from both parties, and ruled that the contract termination when the
plant was practically completed was wrongful," the email said.

While it was about half of what Iberdrola originally claimed it was
owed, the award, later upheld by a New York state court, set into
action a series of events that threatened to throw Footprint Salem
into default on another $337 million in debt related to the
plant’s construction, creating a total liability of more than
half a billion dollars.

Footprint Salem and Iberdrola had initially reached an agreement in
January to pause efforts to collect on the award, according to the
bankruptcy petition, but last Wednesday, Iberdrola ended that
agreement, according to the bankruptcy petition.

Soon after the arbitration award in October, however, the company
had already authorized a firm to begin soliciting potential buyers.
As of last week, 27 had entered into preliminary agreements that
would allow them to explore a possible purchase, the court filings
say.

The plant generated $47.5 million in energy sales last year, and
$147.7 million in capacity earnings. According to the bankruptcy
filing, those capacity earnings — a type of incentive for
companies to construct new plants — were due to end this May.

A spokeswoman for Oaktree, which provided most of the funding for
construction of the plant, declined to comment Monday, March 28,
2022.

                         Salem concerns

Driscoll emailed City Council members on Saturday, acknowledging
that the development was concerning, though not unexpected given
the arbitration award.

Driscoll said the plant's value is in its continued operation.

The bankruptcy petition also acknowledges the need to maintain the
operation and fulfil all financial obligations, lest it risk losing
operating or other permits.

The mayor said the city will continue to monitor the situation and
is likely to enter an appearance in the case "to make sure our
interests are protected."

"That's important for us," Driscoll said.

"I don’t want people to think the sky is falling," the mayor
said.

The day-to-day operation and maintenance of the plant will continue
to be handled by a company called NAES, which is paid under an
annual contract; several other companies are also under contract to
run various aspects of the business, including Tateswood Energy,
which provides management and financial services, and two General
Electric subsidiaries, court filings say. Among the motions heard
on Friday, March 25, 2022, was a request to continue honoring those
contracts while the bankruptcy is pending.

The court also agreed to a legal name change, after a trademark
licensing agreement between Footprint Power and the owners of the
plant ended; going forward, at least on paper, the plant will be
called Salem Harbor Power Development.


             About Footprint Power Salem Development LP

Footprint Power Salem Development LP is a natural gas company based
in Salem, Massachusetts. It owns and operates a 674 MW natural
gas-fired combined-cycle electric power plant located in Salem,
Massachusetts. The Facility, located along Salem Harbor, is a more
efficient and environmentally responsible replacement of a previous
coal-fired power plant located at the same site. DevCo is the only
Debtor
with business operations. Other than DevCo, each Debtor's assets
consist solely of its membership or partnership interests, as
applicable, in its subsidiaries.

Footprint Power Salem Development LP sought Chapter 11 bankruptcy
protection (Bankr. D. Del. Case No. 22-10239) on March 23, 2022.
In the petition filed by CRO John R. Castellano, Footprint Power
estimated assets between $500 million and $1 billion and
liabilities between $500 million and $1 billion.

Paul, Weiss, Rifkind, Wharton & Garrison LLP and Young Conaway
Stargatt & Taylor, LLP, serve as the Debtors' co-counsel.
AlixPartners' AP Services LLC has provided John Castellano to serve
as the Salem Harbor Companies' chief restructuring officer.  Prime
Clerk LLC is the claims agent. HOULIHAN LOKEY CAPITAL, INC. is the
investment banker.


FORE MACHINE: Wins Cash Collateral Access, $500,000 DIP Loan
------------------------------------------------------------
The U.S. Bankruptcy Court for the Northern District of Texas, Fort
Worth Division, authorized Fore Machine, LLC and affiliates to,
among other things, use cash collateral on an interim basis and
obtain postpetition financing.

The Debtors require both the use of cash collateral and the DIP
Loans in order to meet their immediate postpetition liquidity
needs.

During the period commencing on the date of the Interim Order
through and including the entry of the Final Order, the Debtors are
authorized to borrow up to $500,000 of the total available under
the DIP Facility from Southfield Mezzanine Capital, L.P., a
Delaware limited partnership, and NewSpring Mezzanine Capital III,
L.P., a Delaware limited partnership.  

As adequate protection for the respective interests of the
Prepetition Agent and the Prepetition Lenders, the Prepetition
Agent are granted, for the benefit of Prepetition Lenders, a
continuing replacement security interest in, and lien, effective as
of the Petition Date without the necessity of the Prepetition Agent
or either Prepetition Lender taking any further action upon all
property acquired by any Debtor after the Petition Date and all
proceeds, profits, rents, and products thereof. The Replacement
Lien will be senior to any security interests, liens or allowed
superpriority claims subsequently granted to any other person or
entity other than the DIP Agent or either DIP Lender.

The Replacement Lien are automatically valid and perfected without
any further notice or act by any party that may otherwise be
required under any other law.

As additional adequate protection, in the event that the
Replacement Lien is insufficient to protect the interests of the
Prepetition Agent and the Prepetition Lenders any such
insufficiency will have priority.

The final hearing on the matter is scheduled for April 5, 2022 at
9:30 a.m.

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

                      About Fore Machine, LLC

Fore Machine, LLC manufactures aircraft engines and engine parts.
Fore Machine and its affiliates Aero Components, LLC, Fore Aero
Holdings, LLC, and Fore Capital Holding, LLC, sought protection
under Chapter 11 of the U.S. Bankruptcy Code (Bankr. N.D. Tex. Lead
Case No. 22-40487-11) on March 7, 2022. The cases are jointly
administered.  In the petitions signed by Jens Verloop, chief
financial officer, Fore Machine disclosed up to $50 million in both
assets and liabilities.

Katherine A. Preston, Esq., at Winston & Strawn LLP, is the
Debtor's counsel.

Stevens & Lee, led by Robert Lapowsky, Esq., represents the lenders
NewSpring Mezzanine Capital III, L.P. and Southfield Mezzanine
Capital, L.P.



FTE NETWORKS: Issues Update in Letter to Shareholders
-----------------------------------------------------
FTE Networks, Inc. issued a shareholder update on March 25, 2022.
The full text of the letter from interim CEO Michael P. Beys
follows.

Dear Shareholders:

I wanted to provide you with an update regarding the ongoing legal
activities involving FTE, as well as our efforts to seek damages
against those who have sought to defraud our company.  In some
cases, because of the confidential nature of the work, this is the
first time I have been able to share some of this information with
you.

As discussed in our Fall 2021 communication, FTE is continuing to
work to preserve value for our shareholders and we are committed to
that effort.

Prior Fraudulent Conduct of FTE's Former CEO & CFO

FTE continues to cooperate with federal and state authorities in
their ongoing prosecutions of former CEO Michael Palleschi and CFO
David Lethem, who were charged in July with embezzling funds from
the Company and engaging in other fraudulent activity.

Following their termination in 2019 and even prior to their arrest
in 2021, the two former executives filed claims alleging violations
of employment law against the company.  FTE is currently defending
against those claims and has prevailed in several instances.

Separately, FTE has brought its own claims against several merchant
cash advance (MCA) lenders who provided unauthorized financing to
FTE, as part of Palleschi and Lethem's fraudulent scheme.

Litigation Involving U.S. Home Rentals

In December 2019, FTE acquired the assets of Vision Property
Management LLC ("VPM"), which merged into our U.S. Home Rentals
(USHR) real estate portfolio.  Before our acquisition, however, the
portfolio's prior owners and preexisting creditors allegedly
engaged in consumer fraud and predatory lending.

As a result, USHR is currently facing litigation or dealing with
the aftermath of claims brought by several state Attorneys General
and consumer advocacy groups in Pennsylvania, Michigan, New York,
New Jersey, Wisconsin and Maryland.  In addition to those states,
FTE is engaged in discussions with regulators from other states who
have launched investigations into conduct by the former owners.

We are committed to rehabilitating the portfolio and settling the
consumer fraud litigation, where possible.  While the current
management of FTE and USHR had no role in this activity, we are
committed to rectifying the actions of the prior owners and
implementing measures to ensure that cannot happen again.

Alleged Fraud by Direct Lending Partners, Alex and Antoni
Szkaradek, and Suneet Singal

Finally, we are actively engaged in litigation with Direct Lending
Partners ("DLP"), one of FTE and USHR's secured lenders, which
filed suit seeking monetary damages arising out of an alleged
default on $25 million in commercial loans.  Not only do we
categorically deny the claims, but we have countersued alleging
fraudulent conduct by DLP.

As set out in our court filings on February 15 and 16, 2022, which
are publicly filed documents, we allege that DLP - together with
Alexander and Antoni Szkaradek, the former owners of VPM, USHR's
predecessor-in-interest, Suneet Singal, and others - engaged in a
conspiracy and scheme to defraud FTE and USHR.

Among other things, we allege that:

   * The Szkaradeks and Singal sought to offload a real estate
portfolio to FTE by concealing numerous and massive liabilities and
vastly overstating its value.  We believe these actions were taken
to undermine FTE, USHR and its business for the benefit of certain
FTE shareholders, at the expense of our shareholders at large.

  * DLP fraudulently induced FTE into unconscionable, one-sided
contracts during the financial hardships imposed by the COVID-19
pandemic.  At one point, among more than 1,000 pages of Loan
Agreement documents, DLP inserted a personal guarantee, at the last
minute, which held me - interim CEO of the Company with no equity
ownership of FTE - personally responsible for nearly $25 million in
financings.

Once we uncovered this information, we brought our countersuit to
seek damages and to ultimately divest these individuals and
entities of their holdings in FTE.

As noted in my last update, we also received a default notice from
another legacy VPM lender and holder of approximately $50MM in
unsecured debt.  We do not have an update to provide in respect to
any settlement or litigation with that lender at this time.

The Szkaradeks and Innovativ Media Group have also brought claims
in Nevada seeking to force access to FTE's books and records, an
election of directors, and to revise the bylaws.  We are vigorously
opposing this effort to end-run the issues now pending before the
Pennsylvania court.

As soon as there is more to report, I will send another update.

Sincerely,

Michael P. Beys
Interim CEO

                          About FTE Networks

Formerly known as Beacon Enterprise Solutions Group, FTE Networks,
Inc. -- http://www.ftenet.com-- through its subsidiary US Home
Rentals LLC, owns, operates and invests in affordable rental
housing in tier 3 and 4 markets.  Single family home rentals (SFR)
is a large, growing and attractive market.  Nationally, home
rentals are growing faster than home ownership.  With a portfolio
of approximately 2,900 affordable rental homes across the United
States, FTE is one of the few companies with an established
portfolio of assets for the affordable rental housing market.

FTE Networks reported a net loss of $15.44 million for the year
ended Dec. 31, 2019, compared to a net loss of $46.59 million for
the year ended Dec. 31, 2018.  As of Dec. 31, 2019, the Company had
$235.43 million in total assets, $160.81 million in total
liabilities, and $74.63 million in total stockholders' equity.


FUSE GROUP: Sells $100K Convertible Note to Liu Marketing
---------------------------------------------------------
Fuse Group Holding Inc. entered into a Convertible Promissory Notes
Purchase Agreement with Liu Marketing (M) Sdn. Bhd., a company
organized under the laws of Malaysia.  

Pursuant to the agreement, Fuse Group sold a convertible promissory
note to Liu Marketing with a principal amount of $100,000.  The
note bears interest at the rate of 3% per annum, which are payable
on March 23 of 2023 and 2024.  The note will mature on the date
that is 24 months from the date that the purchase price of the note
is paid to Fuse Group.  Any outstanding principal and interest on
the note may be converted to the shares of common stock of Fuse
Group at the holder's option at a conversion price of $0.45 per
share at any time until the total outstanding balance of the note
is paid.  

The note was sold to Liu Marketing pursuant to an exemption from
registration under Regulation S, promulgated under the Securities
Act of 1933, as amended.

                         About Fuse Group

Headquartered in Arcadia, CA, Fuse Group provides consulting
services to mining industry clients to find acquisition targets
within the parameters set by the clients, when the mine owner is
considering selling its mining rights.  The services of Fuse Group
and Fuse Processing, Inc. include due diligence on the potential
mine seller and the mine, such as ownership of the mine and whether
the mine meets all operation requirements and/or is currently in
operation.

Fuse Group reported a net loss of $1.02 million for the year ended
Sept. 30, 2021, compared to a net loss of $51,411 for the year
ended Sept. 30, 2020.  As of Dec. 31, 2021, the Company had
$145,608 in total assets, $114,934 in total liabilities, and
$30,674 in total stockholders' equity.

New York, NY-based Paris, Kreit & Chiu CPA LLP, the Company's
auditor since January 2022, issued a "going concern" qualification
in its report dated Feb. 11, 2022, citing that as of Sept. 30,
2021, the Company had recurring losses from operations, an
accumulated deficit, and a negative cash flows from operating
activities.  As such there is substantial doubt about its ability
to continue as a going concern.


GENERAL CANNABIS: Incurs $8.9 Million Net Loss in 2021
------------------------------------------------------
General Cannabis Corp. filed with the Securities and Exchange
Commission its Annual Report on Form 10-K a net loss of $8.87
million on $5.93 million of total revenue for the year ended Dec.
31, 2021, compared to a net loss of $7.68 million on $2.38 million
of total revenue for the year ended Dec. 31, 2020.

As of Dec. 31, 2021, the Company had $22.02 million in total
assets, $12.42 million in total liabilities, and $9.61 million in
total stockholders' equity.

The Company believes that its cash and cash equivalents as of Dec.
31, 2021 will be sufficient to fund its operating expenses and
capital expenditure requirements for at least twelve months from
the date of filing this Annual Report on Form 10-K due to the
receipt of an additional $2.3 million of cash in April 2021 from
the issuance of a convertible note offering, the receipt of an
additional $1.2 million of cash in September 2021 from the issuance
of preferred stock and the acquisition of three dispensaries (See
Note 2 for further information).  The Company may need additional
funding to support its planned investing activities.  If the
Company is unable to obtain additional funding, it would be forced
to delay, reduce, or eliminate some or all of its acquisition
efforts, which could adversely affect its business prospects.

Salt Lake City, Utah-based Haynie & Company, the Company's auditor
since 2021, issued a "going concern" qualification in its report
dated March 25, 2022, citing that the Company has suffered
recurring losses from operations and has negative working capital
that raise substantial doubt about its ability to continue as a
going concern.

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

https://www.sec.gov/ix?doc=/Archives/edgar/data/1477009/000155837022004397/cann-20211231x10k.htm

                   About General Cannabis Corp

Headquartered in Denver, Colorado, General Cannabis Corp --
http://www.generalcann.com-- provides services and products to the
regulated cannabis industry.  The Company is a trusted partner to
the cultivation, production and retail sides of the cannabis
business.


GLENN PATERNOSTER: $2.25M Sale of Henderson Property to Mas Denied
------------------------------------------------------------------
Judge August B. Landis of the U.S. Bankruptcy Court for the
District of Nevada denied Glenn A. Paternoster and Carmel P.
Paternoster's sale of the real property commonly known as 5 Corral
De Tiera Place, in Henderson, Nevada 89052, to Roberto Mas for
$2.25 million, on the terms and conditions set forth in the
Purchase Agreement, free and clear of liens.

A hearing on the Motion was held on March 4, 2022, at 9:30 a.m.

Neither the Order, nor the Court, nor bankruptcy laws preclude
Debtors from selling the Property under applicable non-bankruptcy
law as an order from the Court is not required to sell the
Property.

                      About the Paternosters

Glenn A. Paternoster and Carmel P. Paternoster live Las Vegas,
Nevada.  Mr. Paternoster is a practicing attorney, focusing on
personal injury cases, and owns the Paternoster Law Group.  The
Paternosters also own and manage an investment property in Newport
Beach, California.  

The Paternosters sought Chapter 11 protection (Bankr. D. Nev. Case
No. 17-13415) on June 23, 2017.

The Debtors' attorneys:

         David A. Riggi, Esq
         5550 Painted Mirage Rd., Suite 120
         Las Vegas, NV 89149
         Tel: 1-702-463-7777
         Fax: 1-888-306-7157
         E-mail: RiggiLaw@gmail.com



HERBERT H. STONE: $4.16M Sale of Mineral Point Property to JSP OK'd
-------------------------------------------------------------------
Judge Catherine H. Furay of the U.S. Bankruptcy Court for the
Western District of Wisconsin authorized Herbert H. Stone's sale of
the real property located at 416 Acres M/L on Fort Defiance Road,
in Mineral Point, Wisconsin, to JSP Property Holdings, LLC, for
$4,162,200.

The sale is pursuant to the terms and conditions specified in said
Motion and in the Offer to Purchase, Counteroffer and Amendment to
Offer to Purchase.

The sale is free and clear of all liens and encumbrances, with all
liens and encumbrances to attach to the sale proceeds.

The Debtor has authority to pay all usual and customary closing
costs, including but not limited to, title insurance, transfer
fees, proration of real estate taxes and recording fees figured
through the date of closing.

The Net Proceeds will be applied as follows:

     a. Nicolet National Bank - $2,675,000 plus $27,000 in
accordance with the terms set forth in the Stipulation between the
Debtor and Nicolet National Bank, Successor by Merger to Investors
Community Bank regarding Nicolet National Bank's Motion for Relief
from Stay filed on March 7, 2022, which was approved by the Court
on March 11, 2022.

     b. Titan Pro SCI, Inc. - $106,134.20 (figured through March
15, 2022) plus interest each day after that date, in accordance
with the terms set forth in the Stipulation between Debtor and
Titan Pro SCI, Inc. Resolving Limited Objection to Debtor's Motion
to Sell Real Property Free and Clear 0f Liens filed on March 10,
2022, which was approved by the Court on March 11, 2022.

     c. Balance 2021 Real Property Taxes in accordance with the
Nicolet Stipulation.

     d. Debtor's Est. 2022 Crop Inputs: $600,000 in accordance with
the Nicolet Stipulation.

     e. Debtor's 1-Year Rent to Buyer: $140,000 in accordance with
the Offer.

The remaining net proceeds must be used by the Debtor to upgrade
equipment to improve his farm operations and for estimated capital
gains taxes arising from the sale. According to the Nicolet
Stipulation, the sale will take place no later than March 31,
2022.

The 14-day automatic stay under Bankruptcy Rule 6004(h) is waived.

Herbert H. Stone sought Chapter 11 protection (Bankr. W.D. Wis.
Case No. 20-11611) on June 22, 2020.  The Debtor tapped Michelle
Angell, Esq., at Krekeler Strother, S.C. as counsel.



HERBERT H. STONE: Titan Pro's Objection to $4MM Property Sale Fixed
-------------------------------------------------------------------
Judge Catherine J. Furay of the U.S. Bankruptcy Court for the
Western District of Wisconsin issued an order resolving Titan Pro
SCI, Inc.'s limited objection to Herbert H. Stone's sale of the
real property located at 416 Acres M/L on Fort Defiance Road, in
Mineral Point, Wisconsin, to JSP Property Holdings, LLC, for
$4,162,200.

The Debtor and Titan Pro agreed and stipulated as follows:

     1. The sale of real property as set forth in the Debtor's
Motion to Sell is expected to close by March 15, 2022.

     2. In accordance with the Debtor's Plan, which incorporated
the terms of a Settlement Agreement dated June 22, 2021, upon the
sale of the Real Estate Collateral pursuant to the Debtor's Motion
to Sell, Titan Pro will be paid the sum of $106,134.20, which is
principal of $100,000 plus accrued interest at 3.25% figured from
June 22, 2021 through March 15, 2022, the expected closing date.
In addition, for each day after March 15, 2022, additional interest
will accrue and be payable in the per diem amount of $21.01 until
Titan Pro receives the Closing Payment in good funds.

     3. If the sale does not close on or before May 31, 2022, Titan
Pro will be paid the sum of $130,000, plus accrued interest at
3.25% figured from June 22, 2021 through the closing date.

     4. Upon payment in full of the sum set forth in paragraphs 2
or 3, Titan Pro will release its lien on the Real Estate
Collateral. The sale of the Real Estate Collateral will not be
deemed to be free and clear of Titan Pro's lien unless and until
Titan Pro has received payment of the sums set forth in paragraphs
2 or 3.

     5. Except as set forth, all other terms and provisions of the
Debtor's Plan, as modified by the Court's Order Confirming Debtor's
Plan entered July 27, 2021, will remain in full force and effect.

A copy of the Stipulation is available at
https://tinyurl.com/358h4p87 from PacerMonitor.com free of charge.

Herbert H. Stone sought Chapter 11 protection (Bankr. W.D. Wis.
Case No. 20-11611) on June 22, 2020.  The Debtor tapped Michelle
Angell, Esq., at Krekeler Strother, S.C. as counsel.



HERITAGE RAIL: Fort Wayne Offers Trustee $195K for 3 Rail Cars
--------------------------------------------------------------
Tom Connolly, the Chapter 11 Trustee of Heritage Rail Leasing, LLC,
asks the U.S. Bankruptcy Court for the District of Colorado to
authorize him to sell the following three rail cars to Fort Wayne
Railroad Historical Society, Inc., for $65,000 each, subject to
higher and better bids: SLRG 132 (Lock Haven Inn), SLRG 140 (Tyrone
Inn), and SLRG 146 (Bucyrus Inn).

Heritage owns rail cars, locomotives, rolling stock and equipment
that it used in connection with its rail car leasing business.  

In the ordinary course of business, the Trustee entered into a
post-petition lease with St. Louis Union Station, effective as of
Jan. 1, 2021, pursuant to which the Trustee leased to the Lessee
the Assets for a lease term of calendar year 2021.

Under the St. Louis Lease, in addition to payment of a Lessor
Equipment Usage Rental, the Lessee agreed, among other things, (i)
to return the Assets in the same condition as when received by
Lessee, other than ordinary wear and tear, (ii) to remove all of
Lessee's personal property from the Assets and restore the Assets
to the condition they were in when first leased by Lessee, other
than ordinary wear and tear, with the cost to be borne entirely by
Lessee and if the equipment is not returned in as good a condition
and repair as when first leased, to pay reasonably acceptable costs
of the Trustee to make the necessary and proper repairs, (iii) to
permit the Trustee's representatives to inspect the Assets prior to
return , and (iv) to a complimentary storage period of up to one
year with no additional cost to Trustee.  Section 14 of the St.
Louis Lease provides that the Lease Benefits inure to the benefit
of the Trustee's assigns.

The Trustee has continued to respond to inquiries from prospective
purchasers of Heritage's assets.  After considering available
options within the context of the current economic environment and
the status of Heritage’s operations, the Trustee determined in
his business judgment to sell the Assets (including assignment of
rights under the St. Louis Lease including all Lease Benefits) to
Fort Wayne, subject to higher and better bids.

The Trustee negotiated a sale of the Assets to Fort Wayne for an
aggregate purchase price of $195,000 on the terms set forth in the
Motion and in the purchase agreement, subject to higher and better
bids.  The Purchase Agreement is expressly subject to higher and
better bids. The Trustee had assumed that assignment of the Lease
Benefits was implicit in the sale motion.  However, based concerns
raised by potential bidders, the Trustee has now determined that
express inclusion of assignment of rights under the St. Louis
Lease, including all Lease Benefits, with respect to each of the
Assets will produce the highest and best sale. Therefore, this
Amended Motion makes it clear that the successful purchasers of any
of these Assets will be entitled to the Lease Benefits associated
with them.

The Mississippi Department of Transportation ("MDOT") asserts that
it holds a perfected priority security interests in the Assets.
MDOT holds its security interest as collateral for an obligation
owed and being serviced by Grenada Railroad, LLC.  MDOT intends to
retain its first priority position with respect to the Assets or
the proceeds thereof until Grenada Railroad, LLC has fully
satisfied the obligation.   

To accomplish a sale of the Assets free and clear of MDOT's
interest under 363(f) of the Bankruptcy Code, the Trustee has
agreed that MDOT will retain its first priority position with
proceeds of the sale of the Relevant Asset until Grenada Railroad,
LLC has fully satisfied the obligation owed to MDOT.  MDOT has
consented to the sale of the Assets by the Trustee on the following
terms.  The Trustee will place the net proceeds from the sale in a
separate collateral account and the security interests of MDOT will
attach to the funds in the account.  The Trustee will hold all the
net proceeds in the separate collateral account until such time as
Grenada Railroad, LLC has fully paid (or otherwise fully secured to
MDOT's satisfaction) the obligation owed to MDOT.  Once the
obligation to MDOT has been satisfied (or otherwise fully secured
to MDOT's satisfaction), the Trustee is authorized to allocate 100%
of the net sale proceeds to the Heritage estate.

Upon information and belief of the Trustee, the Assets are not
otherwise subject to any security interest, claim or lien, other
than a potential storage lien.  The Trustee requests authorization
to pay storage fees from the applicable sale proceeds.   

The Trustee has investigated the fair market value of the Assets by
speaking with industry sources, persons familiar with the Assets
and MDOT.  Based on this investigation, he has determined that the
Fort Wayne Purchase Price represents fair market value.  The
Trustee now seeks authority to further market-test the transaction
contemplated by the Purchase Agreement to obtain the highest or
best offer for the Assets.  

The Trustee and Fort Wayne have negotiated the key terms of the
sale of the Assets, and have executed the Purchase Agreement, which
remains subject to the Court's approval.

The material terms of the Purchase Agreement are:

      a. The Fort Wayne Purchase Price for the Assets is allocated
as follows:  SLRG 132 (Lock Haven Inn) - purchase price $65,000;
SLRG 140 (Tyrone Inn) - purchase price $65,000; SLRG 146 (Bucyrus
Inn) - purchase price $65,000

      b. The Purchase Agreement is subject to, and will not become
effective, until it is approved in its entirety by final, written,
non-appealable Order of the Bankruptcy Court.

      c. Fort Wayne will accept the Assets at closing on an "as is,
where is" basis.

      d. The closing will occur on the first business day upon
which Court approval provided herein is effective and not subject
to a stay, or upon such other day upon which the parties reasonably
agree.

The Trustee does not believe that Court-approved formal bidding
procedures or a break up fee are needed in light of the simplicity
of the proposed transaction.  Instead, he asks that any competing
bids for any or all of the Assets be received by the deadline to
object to this Motion.  Any parties submitting a competing bid that
wish to inspect the Assets will be required to comply with all
relevant inspection procedures and pay any necessary inspection
fees.  If any objections or competing bids are received, the
Trustee will hold an auction and bidding can occur at that auction.
Any competing bid for any or all of the Assets should be on the
same terms as the Purchase Agreement (other than the purchase
prices) and may be required to be accompanied by a 5% earnest money
deposit and show ability to close.  Initial overbids must be at
least 5% more than the Fort Wayne Purchase Price.

The Trustee respectfully submits that it is in the best interest of
the Heritage estate to close the sale of the Assets as soon as
possible after all closing conditions have been met or waived.
Accordingly, he requests that the Court waives the 14-day stay.

A copy of the Agreement is available at
https://tinyurl.com/4964v2rc from PacerMonitor.com free of charge.

                   About Heritage Rail Leasing

Heritage Rail Leasing, LLC leases rail rolling stocks, locomotives
and track equipment.

On Aug. 21, 2020, Portland Vancouver Junction & Railroad Inc.,
Vizion Marketing LLC and D.L. Paradeau Marketing LLC filed a
Chapter 11 involuntary petition against Heritage Rail Leasing. The
creditors are represented by Michael J. Pankow, Esq., at
Brownstein
Hyatt Farber Schreck, LLP.

Judge Thomas B. McNamara oversees the case.   

L&G Law Group LLP and Moglia Advisors serve as the Debtor's legal
counsel and restructuring advisor, respectively.  Alex Moglia of
Moglia Advisors is the Debtor's chief restructuring officer.

On Oct. 19, 2020, the Office of the U.S. Trustee appointed a
committee to represent unsecured creditors in the Debtor's Chapter
11 case.  The committee is represented by Goldstein & McClintock
LLLP and the Law Offices of Douglas T. Tabachnik, P.C.

On Oct. 28, 2020, the Court approved the appointment of Tom H.
Connolly as the Debtor's Chapter 11 trustee.  The trustee tapped
Brownstein Hyatt Farber Schreck, LLP as his counsel.



HESS MIDSTREAM: Moody's Hikes CFR to Ba1 & Unsecured Notes to Ba2
-----------------------------------------------------------------
Moody's Investors Service upgraded Hess Midstream Operations LP's
(HESM Opco) Corporate Family Rating to Ba1 from Ba2 and upgraded
its senior unsecured notes to Ba2 from Ba3. The company's senior
secured revolver and term loan were upgraded to Baa1 from Baa3. The
outlook is stable and its SGL-2 Speculative-Grade Liquidity rating
is unchanged. HESM Opco is the operating subsidiary of publicly
traded Hess Midstream LP.

"Hess Midstream's upgrade to Ba1 recognizes its continued visible
growth in cash flow and asset scale through strong contracts that
minimize commodity and volume risk," commented Pete Speer, Moody's
Senior Vice President. "The upgrade also reflects our increased
comfort with the company's financial policies, with greater clarity
on the parameters by which the company will periodically use debt
to fund share repurchases but maintain its financial leverage
within levels supportive of its Ba1 rating."

Upgrades:

Issuer: Hess Midstream Operations LP

Corporate Family Rating, Upgraded to Ba1 from Ba2

Probability of Default Rating, Upgraded to Ba1-PD from Ba2-PD

Senior Secured Bank Credit Facility, Upgraded to Baa1 (LGD1) from
Baa3 (LGD2)

Senior Unsecured Regular Bond/Debenture, Upgraded to Ba2 (LGD4)
from Ba3 (LGD4)

Outlook Actions:

Issuer: Hess Midstream Operations LP

Outlook, Remains Stable

RATINGS RATIONALE

The upgrade of HESM Opco's CFR to Ba1 is supported by its rising
EBITDA and asset scale, with EBITDA approaching $1 billion in 2022.
The rating is underpinned by its strong contractual relationship
with its primary counterparty, Hess Corporation (HES, Ba1
positive), and its strategically located and integrated asset base.
Additionally, the company's cash flow is underpinned by midstream
services which are fully contracted, 100% fee-based, and structured
to minimize commodity price and volume risk. HESM Opco's rating is
constrained by its basin concentration and its customer
concentration and corresponding counterparty risk.

Providing further support to HESM Opco's ratings is its moderate
financial leverage relative to similarly rated peers, solid
distribution coverage, moderate growth capital investment and free
cash flow profile. Management has laid out clear parameters whereby
the company will periodically return additional capital to
shareholders through debt funded share repurchases. Similar to the
debt funded share repurchase executed in August 2021, HESM Opco's
leverage (Debt/EBITDA) could be raised somewhat above 3x but with
clear visibility for organic deleveraging back below 3x within a
year driven by contractually supported EBITDA growth. The Ba1
rating thereby incorporates the potential for periodic
recapitalizations, but with a clear expectation that HESM Opco will
adhere to its financial policy and 3x leverage target.

HESM Opco's strong business profile with long dated contracts and
low financial leverage bolster its capacity to withstand negative
credit impacts from carbon transition risks. While financial
performance of HESM Opco and its primary customer will continue to
be influenced by industry cycles, compared to historical
experience, Moody's expects future profitability and cash flow in
the E&P and midstream sectors to be less robust at the cycle peak
and worse at the cycle trough because global initiatives to limit
adverse impacts of climate change will constrain the use of
hydrocarbons and accelerate the shift to less environmentally
damaging energy sources. HESM Opco is benefiting from HES and other
customer's efforts to reduce flaring and increase gas capture in
the Bakken.

HESM Opco's senior unsecured notes are rated Ba2, one-notch below
the Ba1 CFR in consideration of the priority claim that its $1.0
billion secured revolving credit facility and $400 million term
loan have relative to the company's assets. The revolver and term
loan are pari passu with respect to one another and are both rated
Baa1, or three notches above the CFR because of their priority
position in the capital structure. The secured facilities are
secured by HESM Opco's 100% owned assets and equity in its
subsidiaries while the unsecured notes are the beneficiary of
upstream guarantees on a senior unsecured basis from wholly-owned
domestic subsidiaries.

HESM Opco has good liquidity, as indicated by the SGL-2 rating. The
company's liquidity is backed by its $1.0 billion secured revolving
credit facility which had only $104 million drawn at December 31,
2021 and matures in 2024. Moody's forecasts that HESM Opco will
fully cover its distributions and planned capital expenditures in
2022 and 2023 with some free cash flow to apply to debt reduction.
HESM Opco has a $400 million fully drawn secured term loan due 2024
and senior notes maturing in 2026, 2028, and 2030. The secured
credit facilities have financial covenants limiting debt/EBITDA to
under 5.0x (5.5x for specified periods following certain
acquisition) and secured debt/EBITDA to under 4.0x. The company has
ample headroom for future compliance with these covenants that
Moody's expect to persist through 2023.

HESM Opco's outlook is stable, reflecting the stability of its cash
flow and expectation that it will continue to manage its leverage
in line with its 3x target.

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

In order for HESM Opco to be upgraded to investment-grade, its
primary counterparty HES would have to be upgraded to Baa3 but also
the company would have to diversify its basin exposure while
maintaining its strong contract structures and low financial
leverage. A wholly unsecured capital structure would also be
expected for an upgrade.

HESM Opco could be downgraded should leverage exceed 3.5x, or
should contract structure erode resulting in increased cash flow
volatility and leverage. Should HES be downgraded, HESM Opco would
be similarly downgraded given its customer concentration with HES.

Hess Midstream LP is a publicly traded midstream energy company
that conducts all of its operations through its subsidiary Hess
Midstream Operations LP, which owns all the entity's operating
assets and issues all of its debt. The company provides natural gas
and crude oil gathering and pipelines, processing and storage,
terminals and rail connectivity, and water gathering and disposal
services to its primary customer, Hess Corporation, in its Bakken
Shale operations. Hess Corporation and Global Infrastructure
Partners each own 50% of HESM's non-economic general partner and
around 43.5% each the equity ownership in HESM, on a consolidated
basis, with about 13% owned by the public.

The principal methodology used in these ratings was Midstream
Energy published in February 2022


HUSCH & HUSCH: Liquidating Agent's $185K Sale of Harrah Asset OK'd
------------------------------------------------------------------
Judge Whitman L. Holt of the Bankruptcy Court Bankruptcy Court for
the Eastern District of Washington authorized McCallen & Sons, Inc.
("MSI"), in its capacity as the Court-appointed liquidating agent
of Husch & Husch, Inc., to sell the real property located at Main
Street/Branch Road, in Harrah, Washington, to SimonCRE Budster,
LLC, for $185,000.

The APA, and all of the terms and conditions thereof, is approved.

The sale is free and clear of all interests, with all such
interests to attach to the net proceeds of the sale.

MSI may distribute to Heritage Bank 80% of the sale proceeds in
partial satisfaction of its claim pursuant to the Plan.

Pursuant to 11 U.S.C. Section 1146 and the Debtor's Plan, the sale
is exempt from transfer taxes, including Washington State Real
Estate Excise Tax.

                        About Husch & Husch

Husch & Husch, Inc. -- http://www.huschandhusch.com/-- is a
family-owned and operated agricultural chemical and fertilizer
company located in Harrah, Washington.  It provides conventional
and organic fertilizers, micro-nutrient technology, and chemicals
to help make lawn, garden, agronomic crops, and fruit trees grow
to
their full potential. Husch & Husch was founded in 1937 by Pete
Husch.

Husch & Husch, Inc., based in Harrah, WA, filed a Chapter 11
petition (Bankr. E.D. Wash. Case No. 20-00465) on March 4, 2020.
In the petition signed by CFO Allen Husch, the Debtor disclosed
$12,284,732 in assets and $5,966,019 in liabilities.  Dan
O'Rourke,
Esq., at Southwell & O'Rourke, P.S., is the Debtor's bankruptcy
counsel.

On Aug. 25, 2021, the court confirmed the Debtor's Fourth Amended
Plan. Pursuant to the Plan, on Oct. 12, 2021, the court appointed
McCallen & Sons, Inc. as the liquidating agent under the Plan.



HUSCH & HUSCH: Liquidating Agent's $90K Inventory Sale to GS OK'd
-----------------------------------------------------------------
Judge Whitman L. Holt of the Bankruptcy Court Bankruptcy Court for
the Eastern District of Washington authorized McCallen & Sons, Inc.
("MSI"), in its capacity as the Court-appointed liquidating agent
of Husch & Husch, Inc., to sell liquid and dry fertilizers
("Inventory") to GS Long Co. for $90,000.

The APA, and all of the terms and conditions thereof, is approved.

The sale is free and clear of all interests, with all such
interests to attach to the net proceeds of the sale.

MSI may distribute to Heritage Bank 80% of the sale proceeds in
partial satisfaction of its claim pursuant to the Plan.

                        About Husch & Husch

Husch & Husch, Inc. -- http://www.huschandhusch.com/-- is a
family-owned and operated agricultural chemical and fertilizer
company located in Harrah, Washington.  It provides conventional
and organic fertilizers, micro-nutrient technology, and chemicals
to help make lawn, garden, agronomic crops, and fruit trees grow
to
their full potential. Husch & Husch was founded in 1937 by Pete
Husch.

Husch & Husch, Inc., based in Harrah, WA, filed a Chapter 11
petition (Bankr. E.D. Wash. Case No. 20-00465) on March 4, 2020.
In the petition signed by CFO Allen Husch, the Debtor disclosed
$12,284,732 in assets and $5,966,019 in liabilities.  Dan
O'Rourke,
Esq., at Southwell & O'Rourke, P.S., is the Debtor's bankruptcy
counsel.

On Aug. 25, 2021, the court confirmed the Debtor's Fourth Amended
Plan. Pursuant to the Plan, on Oct. 12, 2021, the court appointed
McCallen & Sons, Inc. as the liquidating agent under the Plan.



I-70 PROPERTIES: Taps Rebecca Rookstool as Special Counsel
----------------------------------------------------------
I-70 Properties, LLC received approval from the U.S. Bankruptcy
Court for the District of Kansas to employ the Law Office of
Rebecca Rookstool as its special counsel.

The Debtor requires legal assistance in tenancy matters and in
state court eviction or forcible detainer proceedings.

The firm will be paid as follows:

   -- A  flat fee of $250 per case;
   -- $175 for time in trial;
   -- $175 per hour if a writ or collection is needed; and
   -- $175 per hour for other contract work.

As disclosed in court filings, the Law Office of Rebecca Rookstool
does not represent any interest adverse to the Debtor or its
estate.

The firm can be reached through:

     Rebecca R. Rookstool, Esq.
     Law Office of Rebecca Rookstool
     106 N 2nd St.
     Westmoreland, KS 66549
     Phone: +1 785-457-0110

                       About I-70 Properties

I-70 Properties, Inc., a company in Manhattan, Kansas, filed a
petition under Chapter 11, Subchapter V of the Bankruptcy Code
(Bankr. D. Kan. Case No. 21-40768) on Dec. 13, 2021, disclosing up
to $50,000 in assets and up to $10 million in liabilities. Kent L.
Adams serves as Subchapter V trustee.

Judge Dale L. Somers oversees the case.

Tom R. Barnes II, Esq., at Stumbo Hanson, LLP, the Law Office of
Rebecca Rookstool, and VonFeldt, Bauer & VonFeldt, CPA serve as the
Debtor's bankruptcy counsel, special counsel and accountant,
respectively.


IDEAL CARE: Asks for Extension to File Plan to Sept. 12
-------------------------------------------------------
Ideal Care 4 U, Inc., filed a motion to extend the time to file a
Chapter 11 Small Business Plan of Reorganization and Disclosure
Statement through and including Sept. 12, 2022.

Ample "cause" to exists to grant the Debtor the extension of Time
period to file a plan as, inter alia, (i) the Debtor needs more
time to reach mutually agreeable terms of settlement between the
Debtor and Creditors of the case, in order to fully resolve the
filed claims, and allowing the Debtor to approve said terms by an
Order of the Bankruptcy Court and confirm a plan of reorganization
containing said terms (ii) there is no prejudice to the Creditors,
as, in fact, allowing the Debtor time to reach and finalize mutual
terms of treatment of Creditors' claims, respectively, will be in
the best interest of all Creditors, and (iii) Debtor has been
paying post-petition obligations as they become due.

In instant case, the Debtor has reached an agreement with the
Landlord, 2550 Boston Post Road Corp., with respect to the arrears
of prepetition rent and new lease terms.

Consequently, the Debtor needs an additional time to finalize
reached terms, to draft a settlement agreement and thereafter to
obtain Court approval of the settlement terms and to file a plan of
reorganization, offering treatment to the Creditors of the estate.

Furthermore, the Debtor filed a motion to approve a sale of the
residential property located at and know as 176-28 Kildare Road,
Jamaica, New York, 11432 ("property"). The Hearing on motion to
sell is scheduled on May 4, 2022. A sale proceeds will used to fund
a settlement agreement reached between the Debtor and 2250 Boston
Post Road Corp.

This is the Debtor's first request for extension of the Time period
to file a plan of reorganization. It is self-evident that the
Debtor is not seeking these extensions to artificially delay the
conclusion of t   he chapter 11 case or to hold creditors hostage
to an unsatisfactory plan proposal. Simply put, at this juncture,
the Debtor to needs time to finalize settlement terms, reached
between Parties, to draft an agreement and obtain a court approval,
to close the sale of the property and thereafter to file a plan of
reorganization and disclosure statement, offering treatment to all
creditors of the estate.

Attorney for the Debtor:

     Alla Kachan, Esq.
     LAW OFFICES OF ALLA KACHAN, P.C.
     2799 Coney Island Avenue, Ste 202
     Brooklyn, NY 11235
     Tel: (718) 513-3145

                         About Ideal Care

Care 4 U, Inc., filed a petition for Chapter 11 protection (Bankr.
E.D.N.Y. Case No. 21-41869) on July 21, 2021, listing $2,632,800 in
assets and $190,252 in liabilities. Olga Palankerina, president,
signed the petition.

Judge Jil Mazer-Marino oversees the case.

The Debtor tapped The Law Offices of Alla Kachan, P.C. as legal
counsel and Wisdom Professional Services Inc. as accountant.


INGROS FAMILY: Taps Cooney Law Offices as Substitute Counsel
------------------------------------------------------------
The Ingros Family, LLC seeks approval from the U.S. Bankruptcy
Court for the Western District of Pennsylvania to terminate the
employment of Robert O Lampl Law Office and employ Cooney Law
Offices, LLC as substitute counsel.

Robert O Lampl Law Office's sole proprietor, Robert O Lampl, Esq.,
passed away in February. Since that time, one of his former
associates, Ryan Cooney, Esq., has continued to represent the
Debtor in its Chapter 11 case.

Mr. Cooney is currently practicing under the firm of the Cooney Law
Offices, LLC.

The hourly rates charged by Cooney Law Offices' attorneys and
paralegals are as follows:

     James R. Cooney, Esq.   $400
     Ryan J. Cooney, Esq.    $300
     Paralegal               $150

Mr. Cooney, a partner at Cooney Law Offices, disclosed in a court
filing that his firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Ryan J. Cooney, Esq.
     Cooney Law Offices LLC
     223 Fourth Avenue, 4th Floor
     Pittsburgh, PA 15222
     Phone: (412) 392-0330
     Fax: (412) 392-0335
     Email: rcooney@cooneylawyers.com

                      About The Ingros Family

The Ingros Family, LLC, a company based in Beaver, Pa., filed a
petition for Chapter 11 protection (Bankr. W.D. Pa. Case No.
20-22606) on Sept. 4, 2020, listing as much as $10 million in both
assets and liabilities. Jeffrey S. Ingros, manager of Ingros
Family, signed the petition.  

Judge Carlota M. Bohm oversees the case.

The Debtor tapped Cooney Law Offices, LLC to substitute for Robert
O Lampl Law Office.


INPIXON: Files Series 8 Pref. Stock Certificate of Designation
--------------------------------------------------------------
Inpixon filed a Certificate of Designation establishing the
preferences, rights, and limitations of Series 8 Convertible
Preferred Stock with the Secretary of State of the State of Nevada.
The Certificate of Designation was filed in connection with the
Purchase Agreement.

The Series 8 Preferred Stock ranks, with respect to the payment of
dividends, redemption or distribution of assets upon a Liquidation
(as defined in the Certificate of Designation): (i) senior to the
Company's Series 7 Convertible Preferred Stock (subsequent to June
14, 2022), common stock, Series 4 Convertible Preferred Stock and
Series 5 Convertible Preferred Stock and to any class of stock it
may issue in the future that is not expressly stated to be on
parity with or senior to the Series 8 Preferred Stock with respect
to such dividends, redemption or distributions; (ii) on parity with
any class of stock it has issued and may issue in the future that
is expressly stated to be on parity with the Series 8 Preferred
Stock with respect to such dividends, redemption and distributions;
and (iii) junior to any class of stock the Company may issue in the
future that is expressly stated to be senior to the Series 8
Preferred Stock with respect to such dividends, redemption or
distributions, if the issuance is approved by the affirmative vote
of the holders of a majority of the then outstanding shares of
Series 8 Preferred Stock.

Under the terms of the Series 8 Preferred Stock, until the earlier
of the date on which no Series 8 Preferred Stock remains
outstanding or the end of the Redemption Period (as defined in the
Certificate of Designation), unless the holders of at least 51% in
Stated Value (as defined in the Certificate of Designation) of the
then outstanding shares of Series 8 Preferred Stock shall have
otherwise given prior written consent, the Company cannot pay cash
dividends or distributions on the common stock and all other common
stock equivalents other than those securities which are explicitly
senior or pari passu to the Series 8 Preferred Stock in dividend
rights or liquidation preference.
  
                         Amendments to Bylaws

On March 22, 2022, the Company filed the Certificate of Designation
with the Secretary of State of the State of Nevada, amending the
Company's Articles of Incorporation, as amended, by establishing
the Series 8 Preferred Stock, consisting of 53,197.7234 authorized
shares, $0.001 par value per share and $1,000 stated value per
share.

The holders of the Series 8 Preferred Stock have full voting rights
and powers, except as otherwise required by the Articles of
Incorporation, as amended, or applicable law.  The holders of
Series 8 Preferred Stock shall vote together with all other classes
and series of stock of the Company as a single class on all actions
to be taken by the stockholders of the Company.  Each holder of the
Series 8 Preferred Stock shall be entitled to the number of votes
equal to the number of shares of common stock into which the Series
8 Preferred Stock then held by such holder could be converted on
the record date for the vote which is being taken, provided,
however, that the voting power of a holder together with its
Attribution Parties (as defined in the Certificate of Designation),
may not exceed 19.99% (or such greater percentage allowed by the
Nasdaq Listing Rules without any shareholder approval
requirements).  The Series 8 Preferred Stock is convertible into
the number of shares of common stock, determined by dividing the
aggregate stated value of the Series 8 Preferred of $1,000 per
share to be converted by $0.4717.

On March 22, 2022, the Company entered into a Securities Purchase
Agreement with certain institutional investors, pursuant to which
the Company agreed to issue and sell in a registered direct
offering (i) up to 53,197.7234 shares of Series 8 Preferred Stock
and (ii) related warrants to purchase up to an aggregate of
112,778,720 shares of common stock.  Each share of Series 8
Preferred Stock and the related Warrants were sold at a
subscription amount of $940.00, representing an original issue
discount of 6% of the Stated Value for an aggregate subscription
amount of $50,005,860.

                          About Inpixon

Headquartered in Palo Alto, Calif., Inpixon (Nasdaq: INPX) is an
indoor data company and specializes in indoor intelligence.  The
Company's indoor location data platform and patented technologies
ingest and integrate data with indoor maps enabling users to
harness the power of indoor data to create actionable
intelligence.

Inpixon reported a net loss of $70.13 million for the year ended
Dec. 31, 2021, a net loss of $29.21 million for the year ended Dec.
31, 2020, a net loss of $33.98 million for the year ended Dec. 31,
2019, and a net loss of $24.56 million for the year ended Dec. 31,
2018.  As of Dec. 31, 2021, the Company had $156.67 million in
total assets, $28.49 million in total liabilities, $44.70 million
in mezzanine equity, and $83.49 million in total stockholders'
equity.


ISLET SCIENCES: Unsecureds to Get 8.6% New Equity in Plan
---------------------------------------------------------
Islet Sciences, Inc., a Nevada corporation, submitted a Fourth
Amended Plan of Reorganization.

On August 9, 2021, the Debtor, WSF and the UCC entered into that
certain Plan Support Agreement (the "PSA"), whereby WSF agreed,
among other things, that it shall receive, on behalf of its Allowed
DIP Facility Claim, 42.0% of the New Equity interests in the
Reorganized Debtor.  WSF shall receive up to 42.0% of the New
Equity, which is inclusive of its WSF's principal, interest, costs
and reasonable legal fees.

Subject to the outcome of the North Carolina Litigation, each
Holder of a Class 2 Litigation Claim shall receive the Pro Rata of
0.4% of the New Equity in the Reorganized Debtor.

Holders of Class 3 General Unsecured Claims will receive the Pro
Rata value of 8.6% of the New Equity in the Reorganized Debtor,
pursuant to the PSA and pursuant to Section 1145 of the Bankruptcy
Code, in the amount of the cash value of their Claim as set by the
Bankruptcy Court. Class 3 is impaired.

Holders of of existing equity interests in the Debtors will receive
their Pro Rata value of 49.0% of shares of the New Equity Interests
after the satisfaction of the Allowed Claims in Classes 2 and 3, in
proportion to each Holder's Equity Interest ownership on the Record
Date

Attorneys for the Debtor:

     Samuel A. Schwartz, Esq.
     SCHWARTZ LAW, PLLC
     601 East Bridger Avenue
     Las Vegas, NV 89101
     Telephone: (702) 385-5544
     Facsimile: (702) 442-9887
     E-mail: saschwartz@nvfirm.com

A copy of the Disclosure Statement dated March 18, 2022, is
available at https://bit.ly/3qis70b from PacerMonitor.com.

                     About Islet Sciences

Islet Sciences, Inc. is a biotechnology company engaged in the
research, development, and commercialization of new medicines and
technologies for the treatment of metabolic diseases and related
indications covering unmet medical needs.

On May 29, 2019, creditors, namely, James Green, William Wilkison,
Brighthaven Ventures, LLC, Kevin M. Long, VACO Raleigh, LLC, Steve
Delmar, and Apex Biostatistics, Inc. filed an involuntary Chapter 7
petition against Islet Sciences (Bankr. D. Nev. 19-13366). The case
was converted to one under Chapter 11 on Sept. 18, 2019.

Judge Mike K. Nakagawa oversees the case.

The Debtor tapped Brownstein Hyatt Arber Schreck LLP and Schwartz
Law PLLC as its legal counsel; Armstrong Teasdale LLP as special
litigation counsel; Portage Point Partners LLC as financial
advisor; and Shardul Amarchand Mangaldas & Co. as special counsel.

The U.S. Trustee for Region 17 appointed a committee of unsecured
creditors on Nov. 26, 2019.  The committee is represented by
Andersen Law Firm, Ltd.


JAMES IVAN STATEN: $1.33M Sale of Lutz Property to Ierna Approved
-----------------------------------------------------------------
Judge Caryl E. Delano of the U.S. Bankruptcy Court for the Middle
District of Florida authorized James Ivan Staten, Jr., and Alexis
R. Staten to sell the office building and adjacent lot located at
21859 State Road 54, in Lutz, Florida 33549, to Charlene Ierna for
$1.33 million.

A hearing on the Motion was held on March 7, 2022, at 2:30 p.m.

The Sale is free and clear of any liens, claim, or encumbrances of
(a) except as set forth in Paragraph 5 of the Order, the mortgage
lien of Commercial Business Funding Corporation, and (b) the Final
Judgment lien of SCP Distributors, LLC (OR Book 10436, page 1739,
OR Book 10438, page 3468), which will attach to proceeds of sale to
the same extent, validity, and priority as existed prepetition.  

The Sale Proceeds, including the amount of the Deposit, will be
distributed at the Closing as follows: (a) the commissions to the
Broker and closing costs required to be paid by the Seller, (b)
real estate taxes and municipal water sewer liens (Notice of Lien
10449/2361) which will be paid or prorated at closing, and (c) to
mortgage holders in order of their priority, paying the claims of
Bank of Tampa, the SBA, and the Hawley Trust in full, with the
remainder of the Sale Proceeds being paid to Commercial Business
Funding Corporation at the Closing. Net proceeds for the Estate,
after paying off existing liens, commissions, and any closing
costs, are not anticipated.

The 14-day stay under Federal Rule of Bankruptcy Procedure 6004(h)
is waived.

The Debtors will file and serve a notice of closing and serve a
closing statement on Subchapter V Trustee Mueller and the United
States Trustee.

James Ivan Staten, Jr. and Alexis R Staten sought Chapter 11
protection (Bankr. M.D. Fla. Case No. 21-05141) on Oct. 6, 2021.
The Debtors tapped Joel M. Aresty, Esq., as counsel.



JCB TRUCKING: Files for Chapter 11 After Being Shut by FMCSA
------------------------------------------------------------
Clarissa Hawes of FreightWaves reports that JCB Trucking
Enterprises LLC, an Indiana-based trucking company, recently filed
Chapter 11 bankruptcy, more than a month after the Federal Motor
Carrier Safety Administration ordered the carrier to suspend
interstate operations after receiving an unsatisfactory rating.

Priority creditors listed in the petition include Michael C. Bloom
and Jacob C. Bloom, owed $4,500 apiece for March wages, and Kristen
Bloom, owed $2,400. All are listed as working at the trucking
company’s headquarters in Lafayette.

Among the largest unsecured creditors are Lower Great Lakes
Kenworth, a truck parts and services facility, headquartered in
South Bend, Indiana, owed nearly $198,000; M&K Truck Leasing LLC of
Byron Center, Michigan, owed more than $188,000; and Heritage
Interactive Services of Indianapolis, owed more than $97,000. JCB
Trucking Enterprises disputes all three creditors' claims in its
bankruptcy petition.

The trucking company also lists the U.S. Department of
Transportation as a nonpriority creditor "for potential fines from
audit," but no amount was listed.

                       Safety violations

The FMCSA data cites "denial of access" as the reason JCB Trucking
Enterprises was placed out of service on Feb. 18, 2022.  The agency
updated its authority history to state the Indiana-based trucking
company's contract carrier authority was revoked because of a
"safety suspension" on March 21, 2022.  The company's operating
authority had been revoked and reinstated three times previously
since 2007, according to the FMCSA website.

The FMCSA's Compliance, Safety, Accountability (CSA) system, used
to prioritize enforcement actions against motor carriers, lists
that JCB Trucking Enterprises exceeded the safety threshold in two
of the seven BASICs compared to its peers.  CSA data shows the
trucking company had an 89% in unsafe driving and 93% in HOS
compliance.

Its trucks had been inspected 31 times and three had been placed
out of service in a 24-month period, resulting in a 16.7% rate,
which is lower than the industry's national average of about 21%.
Drivers for JCB Truck Enterprises were inspected 31 times and five
were placed out of service, resulting in a 16% out-of-service rate.
The national average for drivers is about 5.8%

Since the trucking company's authority was granted in March 2001,
JCB Truck Enterprises was ordered to pay more than $17,000 in fines
for closed enforcement cases in 2015 and 2018, according to FMCSA
data.

The last time one of the company's trucks was inspected was in
North Carolina on Feb. 23. According to the inspection data, the
truck was placed out of service for "operating a commercial motor
vehicle after the effective date of an unsatisfactory rating."

A meeting of creditors is scheduled for April 19, 2022.

                 About JCB Trucking Enterprises

JCB Trucking Enterprises LLC is a trucking company headquartered in
Lafayette, Indiana. It is a privately held company in the general
freight trucking industry.

JCB Trucking Enterprises LLC sought Chapter 11 bankruptcy
protection (Bankr. N.D. Ind. Case No. 22-40047) on March 18, 2022.
In the petition filed by Michael C. Bloom, as member, JCB Trucking
Enterprises LLC listed estimated assets between $0 and $50,000 and
estimated liabilities between $1 million and $10 million.  The case
is assigned to Honorable Judge Robert E. Grant.  Sarah L. Fowler,
at OVERTURF FOWLER LLP, is the Debtor's counsel.

Its affiliate company, JKM Storage and Rentals LLC, also
headquartered in Lafayette, filed for bankruptcy on the same day.



JCB TRUCKING: Seeks to Hire Overturf Fowler as Legal Counsel
------------------------------------------------------------
JCB Trucking Enterprises, LLC seeks approval from the U.S.
Bankruptcy Court for the Northern District of Indiana to hire
Overturf Fowler, LLP to serve as legal counsel in its Chapter 11
case.

The firm's services include:

     a) preparing filings and conducting examinations necessary to
the administration of the case;

     b) advising the Debtor regarding its rights, duties and
obligations;

     c) performing legal services associated with and necessary to
the day-to-day operations of the businesses, including, but not
limited to, institution and prosecution of necessary legal
proceedings, loan restructuring, and general business and corporate
legal assistance;

     d) negotiating, preparing, pursuing confirmation of, and
consummating a plan of reorganization; and

     e) taking all other necessary actions incident to the proper
preservation and administration of the estate.

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

     Weston E. Overturf, Partner    $350
     Sarah L. Fowler, Partner       $325
     Anthony T. Carreri, Associate  $300
     Deidre Gastenveld, Paralegal   $175
     Ellen Eagleson, Paralegal      $150

The firm received a retainer in the amount of $15,000.

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

The firm can be reached through:

      Sarah L. Fowler, Esq.
      Overturf Fowler LLP
      9102 N. Meridian Street, Suite 555
      Indianapolis, IN 46260
      Tel: 317-559-3379
      Email: sfowler@ofattorneys.com

               About JCB Trucking Enterprises

JCB Trucking Enterprises is a privately held company operating in
the general freight trucking industry.

JCB Trucking Enterprises LLC filed a petition under Chapter 11,
Subchapter V of the Bankruptcy Code (Bankr. N.D. Ind. Case No.
22-40047) on March 18, 2022, listing $50,000 in assets and $1
million to $10 million in liabilities. Douglas R. Adelsperger
serves as Subchapter V trustee.

Judge Robert E. Grant oversees the case.

Sarah L. Fowler, Esq., at Overturf Fowler, LLP serves as the
Debtor's legal counsel.


JOHN'S FAMILY: Voluntary Chapter 11 Case Summary
------------------------------------------------
Debtor: John's Family Inc.
        48 Bi-State Plaza, #233
        Old Tappan, NJ 07675

Chapter 11 Petition Date: March 29, 2022

Court: United States Bankruptcy Court
       District of New Jersey

Case No.: 22-12494

Debtor's Counsel: David L. Stevens, Esq.
                  SCURA, WIGFIELD, HEYER, STEVENS & CAMMAROTA, LLP
                  1599 Hamburg Turnpike
                  Wayne, NJ 07470
                  Tel: 973-696-8391
                  Email: ecfbkfilings@scuramealey.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Maite Lima as secretary.

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/S7BXHFY/Johns_Family_Inc__njbke-22-12494__0001.0.pdf?mcid=tGE4TAMA


JOYFUL CARE: Amends Disclosures for Reorganization Plan
-------------------------------------------------------
Joyful Care Caregiving Services, Inc., submitted a First Amended
Disclosure Statement.

The source of money earmarked to pay creditors and interest-holders
in this case will come from Debtor's net operating income, which is
projected to be approximately $30,000 per month, for the term of
the Plan.  Projected income is based anticipated increase in sales,
reductions in expenses such as IRS tax payments, which will be paid
in part through Debtor's plan and reduced marketing costs.

The amount of disbursement to creditors will be determined based on
the priorities under the Code and the pro rata share of payments
that creditors are entitled to under the Code.  In summary,
unsecured creditors (excluding Herminia Estes) will receive $7,391
per month from Debtor for the duration of the Plan which is
projected to be 5 years, for a total pay-out of $443,474.  In the
event that Estes is successful in her adversary action and obtains
a judgment for $421,040 against the Debtor, her claim will be paid
out in monthly payments over 5 years as well.  At the conclusion of
this case, after all plan payments are made, the remaining balance
of amounts owed to creditors, if any, will be discharged.

Under the Plan, Class 2 General Unsecured Claims total $372,709.
Each installment will be $6,212 from Debtor's net operating income.
Installment plan payments from Debtor will be made every 30 days,
after the Effective Date, for a total of 60 months.  The final plan
payment will be made in the 60th month after the Effective Date.

Attorneys for the Debtor:

     Joon M. Khang, Esq.
     Judy L. Khang, Esq.
     KHANG & KHANG LLP
     4000 Barranca Parkway, Suite 250
     Irvine, California 92604
     Telephone: (949) 419-3834
     Facsimile: (949) 385-5868
     E-mail: joon@khanglaw.com

A copy of the Disclosure Statement dated March 12, 2022, is
available at https://bit.ly/3tmTmZN from PacerMonitor.com.

             About Joyful Care Caregiving Services

Joyful Care Caregiving Services, Inc., in the business of providing
elder care services, 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.


KLX ENERGY: S&P Affirms 'CCC+' ICR, Outlook Stable
--------------------------------------------------
S&P Global Ratings affirmed its 'CCC+' issuer credit rating on KLX
Energy Services Holdings Inc. (KLXE), a Houston-based oilfield
products and services provider. S&P also affirmed its 'CCC+'
issue-level rating on the company's 11.5% senior secured notes due
in 2025.

S&P said, "The stable outlook reflects our view that KLXE will
maintain adequate liquidity for at least the next 12 months given
our expectation of improved cash flows. We anticipate funds from
operations (FFO) to debt will average about 5% over the next 12
months.

"Our 'CCC+' rating continues to reflect KLXE's unsustainable credit
metrics.

"Fundamentals in the oilfield services sector have strengthened
over the past 6-12 months. However, we expect KLXE's credit
measures will remain at a level we consider to be unsustainable in
2022, including FFO to debt of about 5% and debt to EBITDA of
almost 7x. Although we anticipate strong revenue growth for the
year, driven by a combination of higher activity in the sector and
stronger pricing for KLXE's services, we expect cost inflation will
limit its ability to materially improve margins. We anticipate KLXE
to generate positive free operating cash flow (FOCF) in the second
half of 2022 but outspend cash flow modestly on a full year basis,
assuming $25 million of capital expenditures.

"Our ratings also consider the company's debt trading levels.

"KLXE's 11.5% senior secured notes due in 2025 trade at distressed
levels well below par, with a current yield of more than 25%. We do
not currently expect the company would target below-par debt
purchases over the next 12 months but rather prioritize liquidity
preservation given our expectation of limited ability to generate
positive FOCF in the near term. KLXE ended 2021 with about $60
million in available liquidity, which included $28 million in cash
and $32 million of availability on its asset-based lending (ABL)
facility (net of $10 million fixed charge coverage ratio
requirement). We continue to view liquidity as adequate.

"The stable outlook reflects our view that KLXE will maintain
adequate liquidity for at least the next 12 months, given our
expectation for improving cash flows, as well as its low capital
spending and lack of near-term debt maturities. Nonetheless, we
expect cash flow leverage metrics to remain at unsustainable levels
over the next 12 months, including FFO to debt of about 5%.

"We could lower the rating if liquidity weakens or we expect the
company to engage in a distressed debt transaction.

"We could consider an upgrade if the company's credit metrics
improve such that we no longer consider them unsustainable,
including FFO to debt above 12% for a sustained period. Driving
this would most likely be continued strength in commodity prices
leading to higher demand for the oilfield products and services."

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

S&P said, "Environmental factors are a negative consideration in
our rating analysis on KLXE due to our expectation that the energy
transition will result in lower demand for services and equipment
as accelerating adoption of renewable energy sources lowers demand
for fossil fuels. Additionally, the industry faces an increasingly
challenging regulatory environment, both domestically and
internationally, that has included limits on fracking activity in
certain jurisdictions, as well as the pace of new and existing well
permits. This limits the demand for services KLXE provides, which
is primarily driven by new drilling and completions work."



KOHL'S CORP: Sen. Tommy Baldwin Urges to Reject Buyout
------------------------------------------------------
Lauren Thomas of CNBC reports that a U.S. senator from Wisconsin is
urging Kohl's to not accept any buyout offer that might precede a
bankruptcy filing or threaten workers' jobs in the retailer's home
state.

Sen. Tammy Baldwin, a Democrat, sent a letter to Kohl's board of
directors on Thursday, March 24, 2022, asking the company to reject
proposals that would entail dramatically growing debt levels,
hiving off assets or increasing shareholder payouts at the expense
of reinvesting in the business.

"I ask that you carefully consider each proposal's long-term
strategy and reject any offers that propose a sale-leaseback,
increase the risk of bankruptcy, or imperil the jobs and retirement
security of thousands of Wisconsin workers," said Baldwin in the
letter, which was seen by CNBC.

A representative from Kohl's didn't immediately respond to CNBC's
request for comment.

On Monday, March 21, 2022, following months of pressure from
activists to consider a sale, Kohl's confirmed it had received
multiple preliminary offers from parties interested in acquiring
the department store chain. Kohl's didn't offer specific names of
those bidders. One offer came from Canadian-based retail
conglomerate Hudson's Bay Co., said a person familiar with the
matter. Separately, reports have said that private equity firm
Sycamore Partners is considering a bid. Spokespeople for HBC and
Sycamore declined to comment.

Kohl's has already rejected one offer — from Starboard-backed
Acacia Research — to acquire the business for a price tag of $64
per share. Kohl's deemed the deal to be too low, but it has since
been working with bankers at Goldman Sachs to field other suitors.
Thus far, it says it has engaged with more than 20 parties. Kohl's
shares opened Friday, March 25,  at $61.67, having rallied about
24% year to date. The stock was down modestly in midday trading.

Private equity firms and hedge funds have time and again come under
fire for pushing retailers into bankruptcy and stiffing employees.
A 2019 report from United for Respect calculated that more than 1.3
million Americans lost their jobs in the prior 10 years as a result
of private equity ownership in retail. It cited bankruptcies at
Toys R Us and Sears as two examples.

Baldwin pointed in her letter to Shopko, also founded in Wisconsin,
which ended up saddled with debt after it was acquired by Sun
Capital Partners in 2005, for around $1.1 billion. Shopko filed for
bankruptcy protection in 2019 and ultimately liquidated after it
couldn’t find a buyer.

Shopko's roughly 3,000 employees in Wisconsin lost their jobs, said
Baldwin. "Wisconsinites are rightly concerned that history will
repeat itself at Kohl's."

In total, Kohl's counted about 99,000 employees in 2021, including
part-time workers over the holiday season. According to Baldwin,
Kohl's employees roughly 8,000 people across Wisconsin.

"I understand that you are under pressure from various investment
funds that have recently purchased large blocks of Kohl's
outstanding shares," said the senator. "I believe that the demand
that 'their' capital be returned through stock repurchases is a
sleight of hand that only serves to enrich short-term
shareholders."

Kohl's is set to hold an annual meeting with shareholders on May
11, 2022.

In a letter to shareholders dated March 21, Kohl's wrote: "While we
have strong confidence in our strategic plan, our board is testing
and measuring it against alternatives. ... The board is committed
to pursuing the path that it believes will maximize shareholder
value."

                      About Kohl's Corporation

Headquartered in Menomonee Falls, Wisconsin, Kohl's Corporation
operates a chain of family-oriented department stores.


KUMAR A. NEPPALLI: Trustee's Public Sale of Nissan Rouge Approved
-----------------------------------------------------------------
Judge Catharene R. Aron of the U.S. Bankruptcy Court for the Middle
District of North Carolina authorized the public sale proposed by
the Chapter 7 Trustee of Kumar A. Neppalli of the Debtor's 2019
Nissan Rouge, VIN 5N1AT2MV2KC750901.

It is in the best interest of the estate to authorize the Trustee
to conduct a public sale of property upon the following terms and
conditions:  

     (a) Iron Horse Auction Co., Inc., are retained as auctioneers
for the purpose of selling the 11 U.S.C. Section 541 property
described. The auctioneer will be compensated pursuant to the
Auctioneer Agreement without further court order. The auctioneer
will be also reimbursed for out-of-pocket expenses incurred at the
discretion of the Trustee without further court order.   

     (b) Public auction to be conducted using an Internet Service
Provider beginning on March 24, 2022 at 8:00 a.m. and running
through March 31, 2022 at 2:00 p.m. with extended bidding, if there
is a bid on an item in the last 10 minutes of the auction, that
item will automatically extend for a period of 10 minutes until
there is a period of 10 minutes with no bidding.

The bankruptcy case is In re: Kumar A. Neppalli, Case No. 21-80368
C7 (Bankr. M.D.N.C.).



L.E.E. PROPERTY: U.S. Trustee Unable to Appoint Committee
---------------------------------------------------------
The U.S. Trustee for Region 21, until further notice, will not
appoint an official committee of unsecured creditors in the Chapter
11 case of LEE Property Enterprises, LLC, according to court
dockets.
    
                 About L.E.E. Property Enterprises

L.E.E. Property Enterprises, LLC filed a Chapter 11 bankruptcy
petition (Bankr. M.D. Fla. Case No. 22-00705) on Feb. 23, 2022,
listing as much as $1 million in both assets and liabilities. Judge
Michael G. Williamson oversees the case.

The Debtor is represented by David W. Steen, P.A.



LAKE CECILE: Court Approves Disclosure and Confirms Plan
--------------------------------------------------------
Judge Grace E. Robson has entered an order approving the Disclosure
Statement and confirming the Chapter 11 Plan of Lake Cecile Resort
Inc.

A status conference in this case is scheduled for June 2, 2022, at
10:00 a.m.

If the Debtor fails to follow the provisions of Local Rule 3022-1,
then the Debtor shall file a report within 90 days following the
date of the Order of Confirmation, setting forth the progress made
in consummating the Plan. The report shall include a statement of:


   a. Distribution by class, name of creditor, date of
distribution, and amount paid;

   b. Transfers of property; and

   c. Affirmation that the Debtor has substantially complied with
the provisions of the confirmed Plan.

           Lake Cecile Resort Inc. Summary of Plan Payments

* Best Meridian Insurance Company (Colonial Plaza & Semoran
Office) - 12 equal monthly payments: $19,069.88
* Best Meridian Insurance Company (Seville Plaza) - 12 equal
monthly payments: $20,930.12
* Osceola County Tax Collector - 60 equal monthly payments:
$1,474.93
* Citrus Capital Holdings, LLC - 60 equal monthly payments:
$375.01
* Orange County Tax Collector (Colonial Plaza) - 60 equal monthly
payments: $1,145.61
* Orange County Tax Collector (Semoran Office) - 60 equal monthly
payments: $1,755.27
* Fisher Rushmer, P.A. - $215,984.11
* Osceola County Board of Commissioners - $47,070.00
* Florida Department of Revenue TBD - pending objection to claim
(Doc. 274)
* US Trustee - $1,200.00
* Unsecured claims - 60 equal monthly payments: $833.33

                       About Lake Cecile Resort

Lake Cecile Resort Inc. is an Orlando, Fla.-based company primarily
engaged in renting and leasing real estate properties.

Lake Cecile Resort sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. M.D. Fla. Case No. 21-01060) on March 12,
2021.  In the petition signed by Mary T. Nguyen, president, the
Debtor disclosed between $10 million and $50 million in both assets
and liabilities.

Judge Karen S. Jennemann oversees the case.

David R. McFarlin, Esq., at Fisher Rushner, P.A., is the Debtor's
legal counsel.


LEE COUNTY CHARTER SCHOOLS: S&P Raises Rev. Bond Ratings to 'BB'
----------------------------------------------------------------
S&P Global Ratings raised its long-term rating to 'BB' from 'BB-'
on the Lee County Industrial Development Authority, Fla.'s series
2007A and 2012A industrial development revenue bonds, issued on
behalf of Lee County Charter Schools (LCCS). The outlook is
stable.

"The upgrade reflects our opinion of LCCS' positive financial
performance, supporting improved maximum annual debt service (MADS)
coverage that we believe will continue in the outlook period.
Management's ability to stem pre-pandemic enrollment declines,
address academic concerns, and maintain a healthy demand profile
amid the pandemic also supports the higher rating," said S&P Global
Ratings credit analyst Mikayla Mahan.

Lee County Community Charter LLC includes six charter schools:
Gateway Charter School (pre-K-5), Gateway Intermediate (6-8),
Gateway Charter High School (9-12), Six Mile Charter School
(pre-K-8), Mid Cape Global Academy(pre-K-8), and Manatee Charter
School (pre-K-8).

As of fiscal 2021 year-end, LCCS had about $82 million in total
debt outstanding, consisting of the series 2007A and 2012A bonds
and a nominal amount of capital leases for HVAC and computer
equipment. The series 2007 and 2012 bonds were used to acquire the
six Lee County Charter Schools. A loan agreement between the Lee
County Community Charter LLC, a single-asset limited liability
company, and the Lee County Industrial Development Authority
secures the bonds. Under the loan agreement, the gross revenue of
all six charter schools is pledged. The bonds include a debt
service coverage covenant of at least 1.15x and a days' cash on
hand covenant of at least 60 days. S&P said, "We understand that
the school is compliant with both covenants in fiscal 2021 and
expects to remain compliant in fiscal 2022, according to
management's calculations. Maximum annual debt service (MADS) is
$7.2 million and occurs in fiscal 2034, which translates to a
relatively high debt burden of 17.2%. The foundation owns all its
buildings and maintains no operating leases. We also understand
that the school has no additional contingent liabilities or
off-balance-sheet debt, and that it has no plans to take on
additional debt."

"We believe that the school's improved financial metrics stem
mostly from cost-cutting measures unrelated to COVID-19, along with
its healthy enrollment base and continued per-pupil revenue growth
in Florida," said Ms. Mahan. The school did not receive any ESSER
revenue in fiscal 2020 and received a nominal $480,000 in fiscal
2021. LCCS plans to recognize about $3.8 million in ESSER dollars
in fiscal 2022, with an additional $5 million that will be
recognized in the coming fiscal years, supporting the school's
already strengthening finances.

S&P said, "We assessed LCCS' enterprise profile as adequate,
characterized by a large enrollment base and stabilized enrollment
in recent years. Its enterprise profile is also supported by fair
academic performance, good charter standing at all the schools, and
a stable management team. We assessed the school's financial
profile as vulnerable, though improving, with slim margins and a
relatively high MADS burden, though this is somewhat offset by its
sufficient days' cash on hand. We believe that, combined, these
credit factors lead to an anchor of 'bb' and a final rating of
'BB'."

"The stable outlook reflects our expectation that the school will
maintain positive operations in fiscal 2022, supporting sufficient
MADS coverage and liquidity levels for the rating level," added Ms.
Mahan.

S&P said, "We view the risks posed by COVID-19 to public health and
safety as an elevated social risk for the charter school sector
under our environmental, social, and governance (ESG) factors due
to potential effects on enrollment amid the emergence of COVID-19
variants and shifts in per-pupil funding beyond the near-term
support provided by additional federal relief, which could affect
school operations over time. We believe LCCS has managed these
risks well, as evidenced by its stable demand throughout the
pandemic. Additionally, Florida's vast coastline, low elevation,
and susceptibility to severe weather events increase its
environmental risks when compared with those of most U.S. states.
The chronic long-term effects of climate change and sea-level rise
also elevate credit quality risk for Florida issuers. Despite the
elevated social and environmental risk, we consider the school's
governance risks in line with our view of the sector as a whole."



LIMETREE BAY: Files Plan After $62M Sale to WIPL
------------------------------------------------
Limetree Bay Services, LLC, et al., submitted a Combined Plan and a
Disclosure Statement.

On Dec. 17, 2021, the Debtors commenced the reopened auction and
concluded it on Dec. 18, 2021.  After carefully considering the
structure and value of all bids received at the reopened auction,
the Debtors selected West Indies Petroleum Limited ("WIPL")'s $62
million bid as the winning bid and St. Croix Energy, LLLP ("SCE")'s
$57 million bid as the back-up bid.  The sale hearing occurred on
Dec. 21, 2021, and the Bankruptcy Court entered the Sale Order that
same day approving the Debtors' sale to WIPL and Port Hamilton
Refining and Transportation LLLP together as the Purchaser.  The
sale to the Purchaser closed on Jan. 21, 2022.

SCE and Bay appealed the Order Reopening Auction and Sale Order
(collectively, the "Appeals"), which are pending in the United
States District Court for the Southern District of Texas (the
"District Court"). SCE moved for a stay pending appeal before the
Bankruptcy Court.  On Jan. 13, 2022, the Bankruptcy Court denied
SCE's motion.  Thereafter, SCE moved for a stay pending appeal in
the District Court, which denied SCE's motion.  On Feb. 10, 2022,
the Debtors moved to dismiss the Appeals as moot.  As of the filing
of this Consolidated Plan and Disclosure Statement, the District
Court has yet to rule on the Motions to Dismiss the Appeals and, as
such, the Appeals remain ongoing.

The Debtors sold substantially all their assets on Jan. 21, 2022.
Under the terms of the Sale, the Debtors retained certain
litigation claims and funds in order to wind down their operations
and make distributions to Creditors with Allowed Claims.  The Plan
contemplates the creation of a Liquidating Trust on the Effective
Date for the purposes of effectuating the liquidation of the
Liquidating Trust Assets and distributing the proceeds of the
Liquidating Trust to the Beneficiaries of the Liquidating Trust,
which Liquidating Trust shall issue Class A Liquidating Trust
Units, Class B Liquidating Trust Units, and Class C Liquidating
Trust Units, each as described in this Plan and the Liquidating
Trust Agreement. The Liquidating Trust shall be managed by a
Liquidating Trustee in accordance with the Liquidating Trust
Agreement and who shall be selected by the Debtors after
consultation with the Committee and upon the consent of the Ad Hoc
Term Lender Group. The primary purpose of the Liquidating Trust and
its Liquidating Trustee shall be (i) administering, monetizing and
liquidating the Liquidating Trust Assets, (ii) resolving all
Disputed Claims and (iii) making all Distributions from the
Liquidating Trust as provided for in the Plan and the Liquidating
Trust Agreement. The Liquidating Trust Assets shall primarily
consist of the Liquidating Trust Funding Amount and the Liquidating
Trust Causes of Action, among other things.

"Class B Liquidating Trust Recoveries" means recoveries from the
Liquidating Trust on account of Business Interruption Claims and
Property Damage Claims.

"Class B5 Liquidating Trust Units" means beneficial interests in
the Liquidating Trust entitling each Holder thereof to receive its
Pro Rata Share of Distributions of Class B Liquidating Trust
Recoveries, following the payment in full of Governmental Fine and
Penalty Claims.

"Class C Liquidating Trust Recoveries" means recoveries received by
the Liquidating Trust on account of any Claims or Causes of Action
transferred to the Liquidating Trust other than the Business
Interruption Claims and Property Damage Claims, including (i)
Claims or Causes of Action to avoid and recover preferential
transfers pursuant to Bankruptcy Code section 547 and other
avoidance actions under Chapter 5 of the Bankruptcy Code, (ii)
Claims or Causes of Action against present and former shareholders,
officers, directors, affiliates and other insiders of the Debtors,
(iii) Claims or Causes of Action against any contractors, vendors,
suppliers or other third parties relating to work performed on the
Debtors' Assets or goods or services provided to the Debtors,
including Claims or Causes of Action relating to breach of contract
or arising under any warranty obligations, and (iv) any Claims or
Causes of Action against St. Croix Energy LLLP and Berry
Contracting LP, d/b/a Bay, Ltd.

"Class C2 Liquidating Trust Units" means beneficial interests in
the Liquidating Trust entitling each Holder thereof to receive its
Pro Rata Share of Distributions of Class C Liquidating Trust
Recoveries in excess of the Initial Class C Liquidating Trust
Recoveries, following the Revolver Adequate Protection Claim
Threshold Event.

Under the Plan, Class 5 General Unsecured Claims will receive its
Pro Rata Share of (i) the Class B3 Liquidating Trust Units and (ii)
the Class C2 Liquidating Trust Units. Class 5 is impaired.

The Debtors shall transfer to the Liquidating Trust the Liquidating
Trust Funding Amount on the Effective Date for the administration
of the Liquidating Trust. The Liquidating Trust shall also retain
the Initial Class C Liquidating Trust Recoveries for funding the
administration of the Liquidating Trust. In the event of any
inconsistency between the terms of the Plan, the Plan Confirmation
Order and Liquidating Trust Agreement regarding the Liquidating
Trust, the terms of the Plan shall govern, unless expressly ordered
otherwise in the Plan Confirmation Order.

Attorneys to the Debtors:

     Elizabeth A. Green, Esq.
     Jimmy D. Parrish, Esq.
     BAKER & HOSTETLER LLP
     SunTrust Center, Suite 2300, 200 South Orange Ave.
     Orlando, FL 32801-3432
     Telephone: (407) 649-4000
     Facsimile: (407) 841-0168
     Email: egreen@bakerlaw.com
            jparrish@bakerlaw.com

          - and -

     Jorian L. Rose, Esq.
     45 Rockefeller Plaza
     New York, New York
     Telephone: (212) 589-4200
     Facsimile: (212) 589-4201
     Email: jrose@bakerlaw.com

A copy of the Disclosure Statement dated Mar. 18, 2022, is
available at https://bit.ly/3udy1Bd from PacerMonitor.com.

                        About Limetree Bay

Limetree Bay Energy is a large-scale energy complex strategically
located in St. Croix, U.S. Virgin Islands.  The complex consists of
Limetree Bay Refining, a refinery with peak processing capacity of
650 thousand barrels of petroleum feedstock per day, and Limetree
Bay Terminal, a 34-million-barrel crude and petroleum products
storage and marine terminal facility serving the refinery and
third-party customers.

Limetree Bay Refining, LLC, restarted operations in February 2021,
and is capable of processing around 200,000 barrels per day.  Key
restart work at the site began in 2018, including the 62,000
barrels per day modern, delayed Coker unit, extensive
desulfurization capacity, and a reformer unit to produce clean,
low-sulfur transportation fuels. The restart project provided much
needed economic development in the U.S.V.I. and created more than
4,000 construction jobs at its peak.

Limetree Bay Refining, LLC and its affiliates sought Chapter 11
protection on July 12, 2021.  The lead case is In re Limetree Bay
Services, LLC (Bankr. S.D. Texas Case No. 21-32351).  

Limetree Bay Terminals, LLC did not file for bankruptcy.

In the petitions signed by Mark Shapiro, chief restructuring
officer, Limetree Bay Services disclosed up to $10 million in
assets and up to $50,000 in liabilities.  Limetree Bay Refining,
LLC, estimated up to $10 billion in assets and up to $1 billion in
liabilities.

The Debtors tapped Baker & Hostetler LLP as bankruptcy counsel,
Beckstedt & Kuczynski LLP as special counsel, and GlassRatner
Advisory & Capital LLC, doing business as B. Riley Advisory
Services, as restructuring advisor.  Mark Shapiro of GlassRatner is
the Debtors' chief restructuring officer.

The U.S. Trustee for Region 7 appointed an official committee of
unsecured creditors in the Debtors' cases on July 26, 2021.
Pachulski Stang Ziehl & Jones, LLP and Conway MacKenzie, LLC serve
as the committee's legal counsel and financial advisor,
respectively.

405 Sentinel, LLC serves as administrative and collateral agent for
the DIP lenders.


MAPLE LEAF: Seeks Cash Collateral Access
----------------------------------------
Maple Leaf, Inc. asks the U.S. Bankruptcy Court for the Western
District of Wisconsin for authority to use cash collateral in
accordance with the proposed budget and provide adequate
protection.

The parties with an interest in the Debtor's cash collateral are
Wisconsin Bank & Trust and Capital Dude.

The Debtor is indebted to WB&T on a single SBA note with a balance
as of February 28, 2022, of $2,421,108. WB&T claims a first
priority security interest in substantially all of the Debtor's
assets. In addition to its lien on the Debtor's assets, the
Debtor's obligations to WB&T are secured by first-priority
mortgages in the real estate on which the Debtor operates and an
additional 169 acres of vacant land.

WB&T perfected its interest in the Collateral through its UCC-l
financing statements filed with the Wisconsin Department of
Financial Institutions dated July 8, 2015 and renewed through July
8, 2015, as well as lienholder designations on some (though not
all) titled vehicles. WB&T perfected its interests in the Shop
Property and the Richwood Property by recording mortgages in the
counties where those properties are located. Both mortgages were
recorded on July 14, 2015.

A January 2022 appraisal commissioned by WB&T values the equipment
and vehicles that are the bulk of the WB&T Collateral at
approximately $2.9 million (orderly liquidation value). The
equipment and vehicles are subject to approximately $890,000 of
purchase-money financing, for a net asset value of the equipment of
about $2 million.

The Debtor owns additional assets not listed on the appraisal
including inventory (shrubs, brick, mulch and sale) with a value of
$652,000, tools, parts, and supplies with a value of $380,000,
office computer and IT equipment with a value of $60,000, and
office furniture with a value of $30,000, for a total value of
$1,122,000.

The Shop Property real estate has an estimated value of $2.3
Million (based on an October 2019 appraisal -- a new appraisal has
been ordered but the report is not yet available.  The Richwood
Property real estate is estimated to be worth in excess of
$700,000, though the mortgages on the real estate are limited to a
combined maximum lien amount of $1,875,000.

Based on the forgoing, WB&T's total collateral base has a net value
of approximately $5 million, which is a 2:1 collateral-to-debt
ratio for WB&T's debt.

On December 9, 2021, Maple Leaf entered into a factoring
arrangement with Capital Dude, with a total Purchase Price
(advance) of $225,000. Of that amount, $83,460 was used to
"refinance and transfer the remaining balance due" on a prior
advance. After paying Capital Dude's fees, the net advance to Maple
Leaf on December 9 was about $137,000. Based on the 360-day
repayment schedule (about 252 business-day payments of $1,233 per
day), the total to repay the $225,000 advance to Capital Dude,
according to the documents, is $310,500. This amounts to an
effective interest rate on the advance of just over 68% per annum.

The Debtor estimates that its receivables as of the Petition Date
total approximately $420,000.

As adequate protection, WB&T and Capital Dude will receive
replacement liens in post-petition collateral in the same
character, priority and extent of their pre-petition liens;
interest-only payments to WB&T and Capital Dude; the Debtor will
maintain insurance on all Collateral, all as set forth in the
Budget.

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

                    About Maple Leaf, Inc.

Maple Leaf, Inc. sought protection under Chapter 11 of the U.S.
Bankruptcy Court (Bankr. W.D. Wis. Case No. 3-22-10420) on March
25, 2022. In the petition signed by Joel Grant, president, the
Debtor disclosed up to $10 million in both assets and liabilities.

Craig E. Stevenson, Esq. at DeWitt LLP is the Debtor's counsel.



MARTIN MIDSTREAM: Ruben Martin Owns 23.3% of Common Units
---------------------------------------------------------
In a Schedule 13D/A filed with the Securities and Exchange
Commission, these entities reported beneficial ownership of Common
Units representing limited partnership interests of Martin
Midstream Partners L.P. as of March 14, 2022:

                                 Shares        Percent
                              Beneficially       of
  Reporting Person                Owned         Class
  ----------------            ------------     -------
  Ruben S. Martin, III         9,051,369        23.31%
  Senterfitt Holdings Inc.     2,841,578         7.32%

The percentages are based upon 38,836,950 number of Common Units
outstanding as of March 1, 2022.

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

https://www.sec.gov/Archives/edgar/data/1176334/000117633422000078/rubenmartinandsenterfitt-s.htm

                       About Martin Midstream

Martin Midstream Partners L.P. is a publicly traded limited
partnership with a diverse set of operations focused primarily in
the United States Gulf Coast region.  The Partnership's primary
business lines include: (1) terminalling, processing, storage, and
packaging services for petroleum products and by-products; (2) land
and marine transportation services for petroleum products and
by-products, chemicals, and specialty products; (3) sulfur and
sulfur-based products processing, manufacturing, marketing and
distribution; and (4) natural gas liquids marketing, distribution
and transportation services.

Martin Midstream reported a net loss of $211,000 for the year ended
Dec. 31, 2021, compared to a net loss of $6.77 million for the year
ended Dec. 31, 2020.  As of Dec. 31, 2021, the Company had $579.86
million in total assets, $627.90 million in total liabilities, and
a total partners' deficit of $48.04 million.

                             *   *   *

As reported by the TCR on Aug. 17, 2020, Moody's Investors Service
upgraded Martin Midstream Partners L.P.'s Corporate Family Rating
to Caa1 from Caa3.  "The upgrade of MMLP's ratings reflect the
extended debt maturity profile and improved liquidity," Jonathan
Teitel, a Moody's analyst, said.


MD HELICOPTERS: Case Summary & 30 Largest Unsecured Creditors
-------------------------------------------------------------
Lead Debtor: MD Helicopters, Inc.
             4555 E. McDowell Road
             Mesa, AZ 85215

Business Description: The Debtors are a global manufacturer and
                      supplier of commercial and military
                      helicopters, spare parts, and related
                      services with their sole manufacturing
                      facility located in Mesa, Arizona.

Chapter 11 Petition Date: March 30, 2022

Court: United States Bankruptcy Court
       District of Delaware

Two affiliates that concurrently filed voluntary petitions for
relief under Chapter 11 of the Bankruptcy Code:

   Debtor                                       Case No.
   ------                                       --------
   MD Helicopters, Inc. (Lead Case)             22-10263
   Monterrey Aerospace, LLC                     22-10264

Judge: Hon. Karen B. Owens

Debtors'
Local Counsel:    David B. Stratton, Esq.
                  David M. Fournier, Esq.
                  Evelyn J. Meltzer, Esq.
                  Kenneth A. Listwak, Esq.
                  TROUTMAN PEPPER HAMILTON SANDERS LLP
                  Hercules Plaza, Suite 5100
                  1313 N. Market Street
                  Wilmington, DE 19801
                  Tel: (302) 777-6500
                  Fax: (302) 421-8390
                  Email: david.stratton@troutman.com
                         david.fournier@troutman.com
                         evelyn.meltzer@troutman.com
                         kenneth.listwak@troutman.com

Debtors'
Counsel:          Suzzanne Uhland, Esq.
                  Adam S. Ravin, Esq.
                  Brett M. Neve, Esq.
                  Tianjiao (TJ) Li, Esq.
                  Alexandra M. Zablocki, Esq.
                  LATHAM & WATKINS LLP
                  1271 Avenue of the Americas
                  New York, NY 10020
                  Tel: (212) 906-1200
                  Fax: (212) 751-4864
                  Email: suzzanne.uhland@lw.com
                         adam.ravin@lw.com
                         brett.neve@lw.com
                         tj.li@lw.com
                         alexandra.zablocki@lw.com

Debtors'
Investment
Banker:           MOELIS & COMPANY LLC

Debtors'
Restructuring
Advisor:          ALIXPARTNERS, LLP

Debtors'
Notice,
Claims, &
Balloting
Agent:            PRIME CLERK LLC

Estimated Assets
(on a consolidated basis): $100 million to $500 million

Estimated Liabilities
(on a consolidated basis): $100 million to $500 million

The petitions were signed by Barry Sullivan, chief financial
officer.

Full-text copies of the petitions are available for free at
PacerMonitor.com at:

https://www.pacermonitor.com/view/QIMZBAQ/MD_Helicopters_Inc__debke-22-10263__0001.0.pdf?mcid=tGE4TAMA

https://www.pacermonitor.com/view/QQZY67Q/Monterrey_Aerospace_LLC__debke-22-10264__0001.0.pdf?mcid=tGE4TAMA

Consolidated List of Debtors' 30 Largest Unsecured Creditors:

   Entity                          Nature of Claim    Claim Amount
   ------                          ---------------    ------------
1. United States ex rel. Philip      Litigation       $108,726,675
Marsteller, et al.
Civil Division, Fraud Section
U.S. Department of Justice
P.O. Box 261 Ben Franklin Station
Washington, DC 20044
Glenn P. Harris, Trial Attorney
Tel: 202-305-4207
Email: Glenn.P.Harris@usdoj.gov

c/o Reese Marketos LLP
750 N. St. Paul Street, Suite 600
Dallas, TX 75201
Pete Marketos, Esq. and Joshua M. Russ, Esq.
Tel: (214) 382-9810
Email: pete.marketos@rm-firm.com and
josh.russ@rm-firm.com

2. State of the Netherlands          Litigation        $14,724,085
c/o DLA Piper                                        (approximate)
2525 East Camelback Road, Suite 1000
Phoenix, Arizona 85016-4232

Kate L. Benveniste
Tel: 480-606-5100
Email: kate.benveniste@dlapiper.com
dlaphx@dlapiper.com

3. Pension Benefit Guaranty            Pension        Undetermined
Corporation
1200 K Street, NW
Washington, DC 20005
Tel: 800-400-7242

4. Rolls-Royce Allison                  Trade             $411,419
2355 S. Tibbs
P.O. Box 420
Indianapolis, IN 46241
Warren East CBE,
Chief Executive Officer
Tel: 317-230-2000

5. FN Herstal                           Trade             $328,223
Voie De Liege 33
Herstal 4040, Belgium
Julien Compère, Chief Executive Officer
Tel: 32-4-240-81-11
Email: customerservice@fnamerica.com

6. Triumph Gear Systems-                Trade             $191,985
Macomb (ACR)  
899 Cassatt Road #210
Berwyn, PA 19312
Daniel J. Crowley,
Chairman, President and
Chief Executive Officer
Tel: 610-251-1000

7. Howell Instruments Inc.              Trade             $109,200
8945 South Freeway
Fort Worth, TX 76140
Robert (Bo) Underwood,
Chief Executive Officer
Tel: 817-336-7411
Email: info@howellinst.com

8. Alziebler Inc. (f/k/a Joseph         Trade              $88,461
Alziebler Co)
12734 Branford St
Unit 12
Arleta, CA 91331-4230
Stephanie Allen, President
Tel: 818-896-9833
Email: stephanie@alziebler.com

9. Garmin International                 Trade              $65,611
1200 E. 151st Street
Olathe, KS 66062
Clifton Pemble, President and Chief
Executive Officer
Tel: 913-397-8200

10. Ace Clearwater                      Trade              $65,400
Enterprises-Torrance
19815 Magellan Drive
Torrance, CA 90502
Mayra Monjaras, Senior Buyer and Paige
Nelson, Buyer
Tel: 310-538-5380
Email: mmonjaras@aceclearwater.com;
pnelson@aceclearwater.com

11. Crissair Inc.                       Trade              $61,865
28909 Avenue Williams
Valencia, CA 91355
Michael Alfred, President
Tel: 661-367-3300
Email: schapman@crissair.com

12. Spectrum Associates Inc.            Trade              $57,825
183 Plains Road
P.O. Box 470
Milford, CT 06460-3613
Richard Meisenheimer, President
Tel: 203-878-4618
Email: info@SpectrumCT.com

13. Heritage Aviation Ltd.              Trade              $42,946
901 Avenue T
Suite 102
Grand Prairie, TX 75050
Everett Horst, Partner
Tel: 972-988-8000
Email: info@heritageaviationltd.com

14. Helicopter Technology Corp.         Trade              $40,515
12902 South Broadway
Los Angeles, CA 90061
Frank Palminteri,
Chief Executive Officer
Tel: 310-523-2750
Email: fpalminteri@helicoptertech.com

15. Colinear                            Trade              $35,503
7 Wilson Drive
Sparta, NJ 07871
Michelle San Giacomo,
Chief Relationship Officer
Tel: 973-300-1681
Email: info@colinearmachine.com

16. Competitive Engineering Inc.        Trade              $30,080
3371 E. Hemisphere Loop
Tucson, AZ 85706-5011
Don Martin, Chief Executive Officer
Tel: 520-746-0270

17. Auto-Valve Inc.                     Trade              $27,435
1707 Guenther Rd.
Dayton, OH 45417
Raymond Clark, President & Chief
Executive Officer
Tel: 937-854-3037
Email: sales@autovalve.com

18. Soltec Holdings LLC (f/k/a          Trade              $23,429
TecShapes)
3631 E 44th Street
Tucson, AZ 85713
Jens Rossfeldt, Owner
Tel: 520-775-2211
Email: info@Soltecaz.com

19. International Aviation              Trade              $18,912
Composites
8715 Harmon Rd.
Fort Worth, TX 76177
Randy Stevens, President
Tel: 817-491-6755
Email: randy@iac-ltd.com

20. Rochester Gauges LLC                Trade              $16,058
11616 Harry Hines Blvd.
Dallas, TX 75229
Ben Lease, President
Tel: 972-241-2161

21. Liquid Measurement Systems Inc.     Trade              $15,504
141 Morse Drive
Fairfax, VT 05454
George Lamphere, Chairman
Tel: 802-466-5118
Email: sales@liquidmeasurement.com

22. Prescott Aerospace Inc.             Trade              $15,117
6600 E. 6th Street
Prescott Valley, AZ 86314
Michael K. Dailey, President/General
Manager
Tel: 928-772-7605
Email: michael.dailey@prescottaerospace.com

23. Boeing Distribution Inc.            Trade              $14,529
(f/k/a Aviall)
2750 Regent Blvd.
DFW Airport
Dallas, TX 75261
David L. Calhoun, President and Chief
Executive Officer
Tel: 800-284-2551

24. BE Aerospace Westminster            Trade              $13,993
7155 Fenwick Ln
Westminster, CA 92683
Troy Brunk, President
Tel: 714-896-9001

25. Compucraft Industries               Trade              $11,850
8787 Olive Lane
Santee, CA 92071
John Lawless, Owner
Tel: 619-448-0787
Email: info@ccind.com

26. Rogerson Aircraft                   Trade              $10,842
Equipment Group
16940 Von Karman
Irvine, CA 92606
Michael Rogerson,
Chief Executive Officer
Tel: 949-660-0666

27. K2 Manufacturing                    Trade              $10,151
1700 N. 22nd Ave.
Phoenix, AZ 85009
Thomas Wright, President
Tel: 602-455-9575

28. Boeing Distribution                 Trade               $8,827
Services Inc.
480 N. 54th Street
Chandler, AZ 85226
Travis Sullivan,
Vice President & General
Manager
Tel: 480-403-0800

29. Richard Manno & Company Inc.        Trade               $8,750
42 Lamar Street West
Babylon, NY 11704
Vincent Manno, President / Owner
Tel: 800-858-7424

30. AeroControlex Group                 Trade               $7,898
4223 Monticello Blvd.
South Euclid, OH 44121
Raymond F. Laubenthal, President and
Chief Executive Officer
Tel: 216-291-6025
Email: service@aerocontrolex.com


METROHAVANA TOWN: Files Emergency Bid to Use Cash Collateral
------------------------------------------------------------
Metrohavaa Town Homes, LLC asks the U.S. Bankruptcy Court for the
Southern District of Florida, Miami Division, for authority to use
cash collateral.

An emergency need exists for the Debtor to use cash collateral to
maintain business operations. The Debtor requires cash collateral
for the payment of, inter alia, operating expenses, utilities,
property management fees and any other expenses necessary to
preserve its asset and continue operations.

The Debtor's six-unit residential property is encumbered by two
liens of approximately $2,300,000, combined.

Creditor 805 is successor to U.S. Bank National Association, as
Trustee, and holds a first priority lien on the Debtor's asset,
including its cash and other manifestations of funds.

NOVIC, LLC, holds a second position priority lien on the Debtor's
asset.

The interest of the second lienholder is cross-collateralized among
other properties. The Debtor seeks to maintain business operations
while obtaining financing to pay off the liens attached to the
property.

Creditor 805 and Novic consent to the Debtor's use of cash
collateral on an Interim Basis, in accordance with the Budget and
proposed Interim Cash Collateral Order.

The Debtor asserts the Court should approve its proposed use of
cash collateral because both Creditor 805 and Novic's interest in
the cash collateral will be adequately protected during the
Debtor's continued business operations as the proposed Budget
allocates funds in the amount of $6460 towards Creditor 805, and
$2000 towards Novic, both agreed upon figures.

The Debtor believes that the budget proposing adequate protection
payments to both Creditor 805 and Novic coupled with the agreed
upon terms in the Interim Order are reasonable, adequate, and in
the best interest of the estate as all administrative expenses due
will be covered.

A copy of the motion and the Debtor's budget is available at
https://bit.ly/3tGV4VX from PacerMonitor.com.

The Debtor projects $16,250 in total income and $14,678 in total
expenses for March 2022.

                About MetroHavana Town Homes, LLC

MetroHavana Town Homes, LLC sought protection under Chapter 11 of
the U.S. Bankruptcy Code (Bankr. S.D. Fla. Case No. 22-11349) on
February 18, 2022. In the petition signed by Kelly Beam, owner, the
Debtor disclosed up to $10 million in both assets and liabilities.

Judge Laurel M. Isicoff oversees the case.

Christina Vilaboa-Abel, Esq., at Cava Law, LLC, is the Debtor's
counsel.


MEZZ57TH LLC: Gets Court Nod to Use Cash Collateral
---------------------------------------------------
The U.S. Bankruptcy Court for the Southern District of New York has
authorized Mezz57th LLC to use cash collateral on an interim basis
in accordance with the budget, with a 10% variance, pending a final
hearing on the Debtor's cash collateral request.

Lawrence F. Flick IV; Saw Investment Fund LLC; and Jeffrey Sellers
have asserted a security interest in the cash collateral pursuant
to these prepetition agreements:

     -- a Security Agreement dated March 10, 2019, pursuant to
which the Debtor agree that the Lenders are its secured creditors
with respect to certain obligations, and for which the Lenders are
granted a first lien and security interest in the Debtor's
inventory, accounts receivable, money, and the proceeds thereof;

     -- a Promissory Note dated November 1, 2018, pursuant to which
the Debtor owed Mr. Sellers the principal sum of $1,050,720;

     -- a Promissory note dated July 15, 2019 evidencing the
Debtor's obligation to Saw Investment for $400,000;

     -- a Promissory Note dated May 29, 2019 pursuant to which the
Debtor promised to pay Mr. Flick $500,000 in principal, plus
interest and other amounts stated therein; and

     -- a Promissory Note dated September 23, 2019, evidencing the
Debtor's obligation to Mr. Flick for $150,000, plus interest and
other outstanding amounts therein.

As adequate protection for the Debtor's use of cash collateral, the
Lenders are granted replacement liens, in addition to any existing
rights and interests of the Lenders in the cash collateral and to
adequately protect the Lenders from collateral diminution, to the
extent that the Lenders' liens in pre-petition cash collateral were
valid, perfected and enforceable to the extent that collateral
diminution occurs during the Chapter 11 case, and without
determination as to the nature, extent and validity of said
pre-petition liens and claims. The Replacement Liens are not
currently subject to a "carve out."

The final hearing is scheduled for April 20, 2022 at 10 a.m.

A copy of the order and the Debtor's 8-week budget is available at
https://bit.ly/3IHjNxA from PacerMonitor.com.

The Budget projects $1,244,000 in total cash receipts and $877,797
in total disbursements.

                        About Mezz57th LLC

New York-based Mezz57th LLC, a provider of luxury beauty salon, spa
and related services under the name John Barrett, filed a Chapter
11 petition (Bankr. S.D.N.Y. Case No. 20-11316) on May 29, 2020. In
the petition signed by John Barrett, president and managing member,
the Debtor was estimated to have $1 million to $10 million in both
assets and liabilities.

The Hon. Sean H. Lane oversees the case.

Ballon Stoll Bader & Nadler, P.C., serves as bankruptcy counsel to
the Debtor.



MIDWEST VETERINARY: Moody's Affirms B3 CFR, Outlook Remains Neg.
----------------------------------------------------------------
Moody's Investors Service affirmed the ratings of Midwest
Veterinary Partners, LLC ("MVP"), including the B3 corporate family
rating, B3-PD probability of default rating, and B3 rating on first
lien senior secured credit facilities. The outlook remains
negative.

The ratings affirmation follows MVP's announcement of $100 million
and $50 million fungible add-ons to its first and second lien (not
rated) term loans, respectively. Proceeds from the term loan
add-ons, along with $150 million in new PIK preferred equity, and
$28 million in cash from the balance sheet, will be used to fund
recent acquisitions, targets under letter of intent (LOI), and pay
related fees and expenses. The company continues to pursue an
aggressive acquisition strategy that has precluded positive free
cash flow generation since the inception of the rating in April,
2021. That said, Moody's rating affirmation reflects some
moderation in MVP's financial policy in the proposed round of
acquisition financing; approximately half of the funding for recent
acquisitions and those currently under LOI will be sourced from new
PIK preferred equity. Moody's views this funding mix as more
sensible at the company's current lifecycle stage.

In its negative outlook, Moody's expects MVP's financial policies
to remain aggressive as the company continues to use primarily debt
to fund acquisitions. In addition, there is a significant amount of
add-backs to EBITDA, which poses heightened uncertainty around the
true underlying cash generating ability of the company.
Nonetheless, Moody's expects MVP to successfully integrate its
numerous recent acquisitions, which along with favorable long-term
trends in the pet care sector will support improvement in
profitability and credit metrics over the next 12-18 months.

Affirmations:

Issuer: Midwest Veterinary Partners, LLC

Corporate Family Rating, Affirmed B3

Probability of Default Rating, Affirmed B3-PD

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

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

Outlook Actions:

Issuer: Midwest Veterinary Partners, LLC

Outlook, Remains Negative

RATINGS RATIONALE

MVP's credit profile broadly reflects its high adjusted leverage of
7.8x debt/EBITDA as of December 2021 (pro forma for the proposed
transaction; down from 8.5x debt/EBITDA for the LTM period ending
August 31, 2021). The ratings incorporate event and financial
policy risks related to MVP's aggressive acquisition strategy and
its private equity ownership. The risks from the company's rapid
growth strategy include potential integration challenges, and a
high level of "non-recurring" expenses that have constrained any
positive free cash flow generation since the inception of the
rating in April 2021.

Tempering these risks is MVP's adequate liquidity from cash on hand
and full access to its revolver, as well as favorable long-term
trends in the pet care sector that underpin Moody's expectation for
healthy same-store sales growth in at least the mid-single-digits
over the next few years.

MVP's adequate liquidity profile is supported by its cash balance
of roughly $37 million at the close of the transaction, full access
under a $20 million revolving credit facility due 2026, and Moody's
expectation for $15 to $25 million of free cash flow generation in
2022.

Social and governance considerations are material to MVP's credit
profile. Growth in the number of US households that own pets
provides for a favorable long term trend in the pet care sector
that underpins healthy same-store sales growth. Among governance
considerations, MVP's financial policies under private equity
ownership are aggressive, reflected in its ongoing strategy to
supplement organic growth with primarily debt-funded acquisitions.

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

The ratings could be downgraded if operational performance
deteriorates or liquidity weakens. This would include a sustained
free cash flow deficit, an inability to manage the company's rapid
growth, and/or EBITA-to-interest approaching one times.

The ratings could be upgraded if the company delivers sustained
revenue and earnings growth and is successful in integrating
acquisitions. Moderation of aggressive financial policies,
partially evidenced by debt/EBITDA sustained below 6.5 times, along
with positive free cash flow and a healthy cash balance could also
support an upgrade.

Headquartered in Southfield, Michigan, Midwest Veterinary Partners,
LLC (d/b/a "Mission Veterinary Partners" or "MVP") is a national
veterinary hospital consolidator, offering a full range of medical
products and services, and operating over 270 general practice
locations across 30+ states. The company generated pro forma
revenues of over $983 million in FY2021. MVP is a portfolio company
of private equity firm Shore Capital Partners.

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


MOBIQUITY TECHNOLOGIES: Anthony Iacovone Quits as Director
----------------------------------------------------------
Anthony Iacovone resigned from Mobiquity Technologies, Inc.'s board
of directors for personal reasons on March 17, 2022.  

On March 18, 2022, Anne S. Provost was elected to the board of
directors to serve as an independent director and as a financial
expert.  Ms. Provost was also nominated to replace Mr. Iacovone on
all three board committees, which consist of an Audit Committee,
Compensation Committee and Nominating and Corporate Governance
Committee.  

Ms. Provost has been employed full-time with TNR Technical, Inc. in
various capacities since 1996.  She has served as TNR's chief
financial officer since 2008 and was recently elected as acting
president.  Prior to TNR, Ms. Provost worked as a Business Manager
with the Orlando Business Journal.  She graduated from the
University of Central Florida in 1991 with a BSBA, Accounting.  She
completed her undergraduate degree while working full-time in the
accounting departments of various Orlando law firms.  In 2008, Ms.
Provost obtained an Executive MBA from the University of Central
Florida.

On March 18, 2022, the Company engaged The Columbia Marketing Group
as an Investor Relations and Business Development consultant.  In
addition to increasing the public awareness of the Mobiquity brand
and attract a new investor audience, the Columbia Marketing Group
has been engaged to help Mobiquity reach a new level of potential
strategic partnerships, consult on the sales side and increase its
sphere of influence.

                          About Mobiquity

Headquartered in Shoreham, NY, Mobiquity Technologies, Inc. is a
next generation, Platform-as-a-Service (PaaS) company for data and
advertising.  The Company maintains one of the largest audience
databases available to advertisers and marketers through its data
services division.  Mobiquity Technologies' Advangelists
subsidiary
(www.advangelists.com) provides programmatic advertising
technologies and insights on consumer behavior.  For more
information, please visit: https://mobiquitytechnologies.com/

Mobiquity reported a net comprehensive loss of $15.03 million for
the year ended Dec. 31, 2020, compared to a net comprehensive loss
of $44.03 million for the year ended Dec. 31, 2019.  As of June 30,
2021, the Company had $7.19 million in total assets, $6.59 million
in total liabilities, and $594,559 in total stockholders' equity.

Lakewood, Colo.-based BF Borgers CPA PC, the Company's auditor
since 2018, 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 significant accumulated
deficit.  In addition, the Company continues to experience negative
cash flows from operations.  These factors raise substantial doubt
about the Company's ability to continue as a going concern.


MOBIQUITY TECHNOLOGIES: Terminates Chief Operations Officer
-----------------------------------------------------------
Mobiquity Technologies, Inc. terminated for cause the employment
agreement of Don (Trey) W. Barrett III, who served as the Company's
chief operations and strategy officer since Jan. 4, 2022, and does
not expect to incur any material early termination penalties (due
to the fact the termination was for cause). As a result of his
termination, Mr. Barrett forfeited his right to retain 25,000
shares of restricted common stock and options to purchase 150,000
shares which had not vested.

Mr. Barrett's replacement is long-time employee, Jed Weissberg who
will serve as SVP of Operations and Finance. In addition to his
established contributions at Mobiquity, Jed has a 20-year history
of building online services, and has worked at Nickelodeon, The New
York Times and the Huffington Post.

                          About Mobiquity

Headquartered in Shoreham, NY, Mobiquity Technologies, Inc. is a
next generation, Platform-as-a-Service (PaaS) company for data and
advertising.  The Company maintains one of the largest audience
databases available to advertisers and marketers through its data
services division.  Mobiquity Technologies' Advangelists subsidiary
(www.advangelists.com) provides programmatic advertising
technologies and insights on consumer behavior.  For more
information, please visit: https://mobiquitytechnologies.com/

Mobiquity reported a net comprehensive loss of $15.03 million for
the year ended Dec. 31, 2020, compared to a net comprehensive loss
of $44.03 million for the year ended Dec. 31, 2019.  As of June 30,
2021, the Company had $7.19 million in total assets, $6.59 million
in total liabilities, and $594,559 in total stockholders' equity.

Lakewood, Colo.-based BF Borgers CPA PC, the Company's auditor
since 2018, 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 significant accumulated
deficit.  In addition, the Company continues to experience negative
cash flows from operations.  These factors raise substantial doubt
about the Company's ability to continue as a going concern.


NEOVASC INC: Issues $13 Million Restated Note to Strul Medical
--------------------------------------------------------------
Pursuant to a Restated Securities Purchase Agreement with Strul
Medical Group LLC, on a private placement basis, Neovasc Inc. has
issued an amended and restated convertible note.

The 2022 Restated Note was issued in an aggregate principal amount
of $13,000,000 and consolidates the amount owed by the Company
under certain convertible notes the Company issued to SMG in 2019
and 2020.  The Company paid out in cash an additional amount of
$290,961 that was owed under the 2019 and 2020 notes.

The 2022 Restated Note matures on Dec. 31, 2025 and bears interest
at a rate of 9% per annum, compounded quarterly, a portion of which
is payable in cash at the end of June and December annually and the
rest due on the Maturity Date.  The 2022 Restated Note is
convertible into common shares of the Company at a price of $1.00
per Common Share for up to 15,674,184 Common Shares comprised of
the principal amount and accrued and unpaid interest.  The 2022
Restated Note is subject to a four month and one day hold period.

The transaction was conducted in accordance with Section 602.1 of
the TSX Company Manual, which provides that the Toronto Stock
Exchange will not apply its standards to certain transactions
involving eligible interlisted issuers on a recognized exchange,
such as the Nasdaq Capital Market.

"We are very pleased to continue with our support of Neovasc as
they advance their development strategies for both Reducer and
Tiara," said Aubrey Strul, a principal of SMG.  "We continue to
have confidence in Fred and the Neovasc team to achieve critical
milestones during the term of the Note."

"This is an important development for our cash requirements in the
coming years.  It combines and extends the terms of our current
notes with the SMG beyond our targeted date for the readout of our
COSIRA II clinical study and an anticipated decision from the FDA
on our application for approval to commercialize the Reducer in the
United States," stated Fred Colen, president and chief executive
officer of Neovasc.  "We have reviewed opportunities, that might
generally be available to us in the debt market, and given our
company status and market conditions, we came to the conclusion
that this debt restructuring agreement with the SMG is the best
option available to Neovasc."

                          About Neovasc Inc.

Neovasc -- www.neovasc.com -- is a specialty medical device company
that develops, manufactures and markets products for the rapidly
growing cardiovascular marketplace.  The Company develops minimally
invasive transcatheter mitral valve replacement technologies, and
minimally invasive devices for the treatment of refractory angina.
Its products include the Neovasc Reducer, for the treatment of
refractory angina, which is not currently commercially available in
the United States (2 U.S. patients have been treated under
Compassionate Use) and has been commercially available in Europe
since 2015, and Tiara, for the transcatheter treatment of mitral
valve disease, which is currently under clinical investigation in
the United States, Canada, Israel and Europe.

Neovasc reported a net loss of $24.89 million for the year ended
Dec. 31, 2021, following a net loss of $28.70 million for the year
ended Dec. 31, 2020.  As of Dec. 31, 2021, the Company had $66.22
million in total assets, $14 million in total liabilities, and
$52.23 million in total equity.

Vancouver, Canada-based Grant Thornton LLP, the Company's auditor
since 2002, issued a "going concern" qualification in its report
dated March 9, 2022, citing that the Company incurred a
comprehensive loss of $25.2 million during the year ended Dec. 31,
2021.  These conditions, along with other matters, raise
substantial doubt about the Company's ability to continue as a
going concern as at Dec. 31, 2021.


NESV ICE: Unsecureds to Recover At Least 5% in Plan
---------------------------------------------------
NESV Ice, LLC, et al., submitted an Amended Disclosure Statement
explaining its Chapter 11 Plan.

The Plan will be funded from the Plan Loan of $12,000,000, the SP
Plan Contribution of approximately $1,000,000, and the Reorganized
Debtors' continued operations. A SVL has agreed to release its
Liens against the Debtors and convert its Claims into Equity
Interests in NESV Holding, a new holding company that will own the
Reorganized Debtors' new Equity Interests issued under the Plan.
The DIP Loan will also be converted to Equity Interests in NESV
Holding.

The Plan permits the Debtors to restructure their debts, continue
operations and proceed with the further development of their
planned sports village.  Allowed Secured Claims and Allowed
Administrative Expense Claims will be paid in full.  General
Unsecured Claims against Ice will receive a Pro Rata share of the:
(a) the Plan Payment, a cash contribution equal to the equal to the
lesser of 5% of the aggregate Allowed General Unsecured Claims
against Ice, or $125,000, and (b) 50% of the net recoveries from
Avoidance Actions.  Absent the restructuring proposed under the
Plan, the Proponents believe that the Debtors' assets will be
liquidated and, with the exception of claims for real estate taxes
and the holder of the first mortgage on the Debtors properties, no
creditors will receive a recovery on account of their claims. The
Proponents believe that the Plan presents the best alternative for
a recovery for all of the Debtors' creditors.

Under the Plan, Class 6 General Unsecured Claims against Ice
estimated $0 to $14,000,000. Each holder of an Allowed General
Unsecured Claim shall receive a Pro Rata share of: (a) the Plan
Payment, and (b) 50% of the Net Proceeds of any Avoidance Actions
recovered by the Reorganized Debtors. "Plan Payment" means a cash
payment, within 5 Business Days of the Effective Date, equal to the
lesser of 5% of the aggregate Allowed General Unsecured Claims
against Ice, or $125,000.00. Class 6 is impaired.

Co-Counsel for Shubh Patel, LLC:

     Donald R. Lassman, Esq.
     LAW OFFICE OF DONALD R. LASSMAN
     P.O. Box 920385
     Needham, MA 02492
     Telephone: (781) 455-8400
     Email: don@lassmanlaw.com

          - and -

     Harold B. Murphy, Esq.
     D. Ethan Jeffery, Esq.
     MURPHY& KING, PROFESSIONAL CORPORATION
     One Beacon Street
     Boston, MA 02108
     Telephone: (617) 423-0400
     Email: EJeffery@murphyking.com

Counsel for the Debtors:

     Joseph M. Downes III, Esq.
     William S. McMahon, Esq.
     DOWNES MCMAHON LLP
     215 Lewis Wharf
     Boston, MA 02110
     Telephone: (617) 600-86935
     Email: jdownes@dmlawllp.com

Counsel for Ashcroft Sullivan Sports Village Lender, LLC:

     Gary M. Hogan, Esq.
     BAKER, BRAVERMAN & BARBADORO, P.C.
     300 Crown Colony Drive, Suite 500
     Quincy, MA 02169-0904
     Telephone: (781) 848-9610
     Email: garyh@bbb-lawfirm.com

A copy of the Disclosure Statement dated March 18, 2022, is
available at https://bit.ly/369MB4K from PacerMonitor.com.

                      About NESV Ice, LLC

NESV Ice, LLC and affiliates NESV Swim, LLC, NESV Field, LLC, NESV
Hotel, LLC, NESV Tennis, LLC, NESV Land, LLC, and NESV Land East,
LLC, offer fitness and sports training services. The Debtor sought
protection under Chapter 11 of the U.S. Bankruptcy Code (Bankr. D.
Mass. Case No. 21-11226) on August 26, 2021. The petitions were
signed by Stuart Silberberg as manager.

Judge Christopher J. Panos oversees the case.

William McMahon, Esq., at Downes McMahon LLP is the Debtor's
counsel.


NIELSEN HOLDINGS: S&P Places 'BB' ICR on CreditWatch Negative
-------------------------------------------------------------
S&P Global Ratings placing all its ratings on Nielsen Holdings PLC,
including the issuer credit rating, on CreditWatch with negative
implications.

On March 29, 2022, Nielsen Holdings PLC announced it entered into
an agreement to be acquired for $16 billion by a private equity
consortium led by Evergreen Coast Capital Corp. and Brookfield
Business Partners L.P. The consortium has secured fully committed
debt and equity financing for the acquisition, including about $5.7
billion of equity.

S&P said, "We expect the acquisition could increase Nielsen's
adjusted leverage above the 5.0x threshold we have set for the
current 'BB' issuer credit rating and expect the company to have an
updated financial policy under its new financial sponsor owners

"We placed our ratings on Nielsen on CreditWatch with negative
implications to reflect the possibility that we may downgrade the
company by multiple notches in the event the deal closes, based on
the likelihood that the pro forma capital structure will result in
Nielsen's leverage exceeding the 5.0x leverage threshold we have
set for the 'BB' rating. In addition, our assessment will
incorporate the company's updated financial policy under its new
financial sponsor owners."

Nielsen announced that it has agreed to a deal to be acquired for
$16 billion in an all-cash deal by a private equity consortium. The
deal includes the assumption of Nielsen's existing debt. The
consortium has secured fully committed debt and equity financing
for the deal, including $5.7 billion of equity. This leaves about
$10.3 billion that could also potentially be funded by debt. As of
Dec. 31, 2021, Nielsen had a total S&P Global Ratings'-adjusted
debt and leverage of $5.55 billion and 4.5x, respectively.

S&P said, "We expect to resolve the CreditWatch placement once we
have assessed the pro forma capital structure for this proposed
transaction. We could lower our issuer credit rating by multiple
notches based on our view of the company's pro forma leverage and
financial policy."

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



NUZEE INC: Board Approves Third Amended Bylaws
----------------------------------------------
The Board of Directors of NuZee, Inc. approved and adopted the
Third Amended and Restated Bylaws of NuZee, Inc.  The New Bylaws
became effective immediately upon the Board's approval.  The New
Bylaws served to amend certain sections of the Company's Second
Amended and Restated Bylaws, including the following sections:

   * Section 1.1 of the New Bylaws was added to expressly address
the location of meetings of the Company's stockholders, whether
such meetings are held at a designated place or solely by means of
remote communication;

  * Section 1.3 of the New Bylaws provides that, in addition to the
president and the Board, holders of 25% of the voting shares of the
Company are permitted to call special meetings of the stockholders;
and

  * Section 1.10 of the New Bylaws permits stockholders to submit
proposals and director nominees before an annual meeting of
stockholders not less than 90 nor more than 120 days prior to the
anniversary date of the immediately preceding annual meeting of
stockholders.

The Board also made certain technical and conforming amendments in
the New Bylaws, and the New Bylaws also include amendments intended
to cause common provisions of the Nevada Revised Statutes as it is
now in effect to be expressly included in the New Bylaws.  These
amendments, among other things: (1) provide that notice of annual
or special meetings of stockholders shall be given not less than 10
nor more than 60 days prior to the date of the meeting; (2) provide
that the Board may fix a record date in advance of any meeting of
stockholders, which date shall not be more than 60 days nor less
than 10 days preceding the date of such meeting of stockholders;
(3) provide that stockholder action may be taken without a meeting
by written consent signed by stockholders holding at least a
majority of the voting power, unless a greater proportion of voting
power is required for such action at a stockholder meeting; (4) add
or amend certain defined terms; and (5) make other clarifying,
conforming, and technical or non-substantive changes.

                            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.


ONE AND ONE: Voluntary Chapter 11 Case Summary
----------------------------------------------
Debtor: One And One Holdings LLC
        478 Albany Ave #81
        Brooklyn, NY 11203

Business Description: The Debtor is in the business of owning
                      certain real estate located at 422 East
                      161st Street, Bronx, New York, 10451, a
                      building containing a 10 residential rental
                      units.

Chapter 11 Petition Date: March 30, 2022

Court: United States Bankruptcy Court
       Southern District of New York

Case No.: 22-10400

Judge: Hon. James L Garrity Jr.

Debtor's Counsel: Leo Fox, Esq.
                  LEO FOX
                  630 3rd Avenue
                  New York, NY 10017
                  Tel: 212-867-9535
                  Email: leo@leofoxlaw.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Isaac Dubov as 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/PJHJSOA/One_And_One_Holdings_LLC__nysbke-22-10400__0001.0.pdf?mcid=tGE4TAMA


PAR 5 PROPERTY: Trustee Taps Sides & Ferkovich as Accountant
------------------------------------------------------------
Walter Dahl, the Subchapter V trustee appointed in Par 5 Property
Investments, LLC's Chapter 11 case, seeks approval from the U.S.
Bankruptcy Court for the Eastern District of California to employ
Sides & Ferkovich Accountancy Corp. as his accountant.

The firm's services include:

     a. preparing and filing federal, state and local tax returns;

     b. representing the Subchapter V trustee before all taxing
authorities; and

     c. providing other general accounting services to facilitate
the administration of the Debtor's bankruptcy estate.

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

     Michael W. Sides, CPA      $315
     Marcia L. Ferkovich, CPA   $260
     Vahagan Chtryan, CPA       $195
     Crystal Horvath, Admin      $90

As disclosed in court filings, Sides & Ferkovich neither holds nor
represents any interest adverse to the estate.

The firm can be reached through:

     Marcia L. Ferkovich, CPA
     Sides & Ferkovich Accountancy Corp.
     11211 Gold Country Blvd., Ste 105
     Gold River, CA 95670
     Tel: (916) 631-1730
     Fax: (916) 631-1729
     Email: msides@sidesaccountancy.com

                 About Par 5 Property Investments

Auburn, Calif.-based Par 5 Property Investments, LLC filed a
petition under Chapter 11, Subchapter V of the Bankruptcy Code
(Bankr. E.D. Calif. Case No. 21-22404) on June 29, 2021, listing
$3,847,515 in assets and $5,096,824 in liabilities. Walter R. Dahl
serves as Subchapter V trustee.

Judge Fredrick E. Clement oversees the case.   

Iain A. Macdonald, Esq., and Daniel E. Vaknin, Esq., at Macdonald
Fernandez, LLP are the Debtor's bankruptcy attorneys.


PATH MEDICAL: Fine-Tunes Sale Plan Disclosures
----------------------------------------------
Path Medical LLC and Path Medical Center Holdings, Inc., submitted
an Amended Joint Disclosure Statement.

The Plan contemplates, among other things, a sale of all assets, a
cash distribution to certain creditors, and the creation of a
Liquidating Trust from which, under the terms of the Plan and the
Liquidating Trust Agreement, distributions shall be made for the
benefit of holders of various allowed claims.

In October 2021, the Debtors sought approval to tap SSG Advisors,
LLC, to serve as their investment banker to assist in efforts to
consummate a sale of substantially all of the assets of the
Debtors.  

In total, SSG contacted more than 340 strategic and financial
prospective purchasers of Path, providing NDA and teasers to 21
parties, providing confidential information memoranda and data room
access to 19 parties, and conducting management presentations with
two prospective buyers over approximately two months' time.  At
present, the Debtors anticipate requiring extensions of certain of
the deadline to file a sale motion sale milestone dates to afford
prospective purchasers additional time to conduct due diligence.

Under the Plan, holders of Class 4 General Unsecured Claims will
receive on account of such Allowed General Unsecured Claim upon the
earlier of (i) 10 days after the deadline to file Rejection Damages
Claim or, if all Executory Contracts are assumed under the 363 Sale
Agreement, 30 days after the Effective Date; or (ii) within 180
days of the Effective Date:

   (i) such Holder's Pro Rata share of the GUC Cash Pool in Cash,
which shall be distributed only to the Holders of Allowed General
Unsecured Claims, and

  (ii) a beneficial interest in the Liquidating Trust, which
beneficial interest shall entitle such Holder of an Allowed General
Unsecured Claim to the following on each applicable Distribution
Date:

       (a) its Pro Rata share of the Litigation Proceeds and the
Retained Non-Estate Causes of Action (net of Liquidating Trust
Operating Expenses) which shall be distributed by the Liquidating
Trust on a Pro Rata basis only to the Holders of Allowed General
Unsecured Claims in Class 4, until all Allowed General Unsecured
Claims in Class 4 are paid in full or the Litigation Proceeds are
exhausted; and

        (b) its Pro Rata share of the remaining Liquidating Trust
Assets (net of Liquidating Trust Operating Expenses) and excluding
the GUC Cash Pool and the Litigation Proceeds), which shall be
distributed by the Liquidating Trust on a Pro Rata basis only to
the Holders of Allowed General Unsecured Claims in Class 4, until
all Allowed General Unsecured Claims in Class 4 are paid in full or
the remaining Liquidating Trust Assets are exhausted.

Class 4 Creditors will recover $100,000 of their claims. Class 4 is
impaired.

The Liquidating Trust shall be funded from (i) the GUC Cash Pool,
(ii) net recoveries resulting from the prosecution of any and all
Litigation Claims, (iii) net recoveries resulting from the
prosecution of any and all Retained Non-Estate Causes of Action,
(iv) the proceeds of any Insurance Policies, (v) any and all other
Assets belonging to the Debtors' Estates, (vi) and any other
amounts agreed upon by the Lenders to fund the Liquidating Trust.

"GUC Cash Pool" means Cash in then amount not to exceed $[150,000]
negotiated between the Debtors, Lenders and the Creditors'
Committee that is placed into an escrow account held by Debtors'
counsel exclusively for Distribution to Holders of Allowed General
Unsecured Claims, which amount shall be turned over to the
Liquidating Trustee on the Effective Date.

Attorney for the Debtors:

     Brett Lieberman, Esq.
     Morgan B. Edelboim, Esq.
     EDELBOIM LIEBERMAN REVAH PLLC
     20200 West Dixie Highway, Suite 905
     Miami, FL 33180
     Tel: 305-768-9909
     Fax: 305-928-1114
     Email: brett@elrolaw.com
            morgan@elrolaw.com

A copy of the Disclosure Statement dated March 16, 2022, is
available at https://bit.ly/3tk6DC1 from PacerMonitor.com.

                       About Path Medical

Path Medical Center Holdings, Inc., is the 100% owner and sole
member of Path Medical, LLC.  In addition to its ownership of Path,
Holdings is an employee leasing company for Path.  Path is a
healthcare company with 24 clinics across the state of Florida.

Path Medical, LLC, and Path Medical Center Holdings filed their
voluntary petitions for Chapter 11 protection (Bankr. S.D. Fla.
Lead Case No. 21-18338) on Aug. 28, 2021.  Manual Fernandez, chief
executive officer, signed the petitions.  

At the time of the filing, Path Medical listed $30,047,477 in
assets and $86,494,715 in liabilities while Path Medical Center
listed $220,060 in assets and $76,988,419 in liabilities.

Judge Scott M. Grossman oversees the cases.

Brett Lieberman, Esq., at Edelboim Lieberman Revah Oshinsky, PLLC,
is the Debtor's legal counsel.  The Official Committee of Unsecured
Creditors tapped Greenberg Traurig, P.A., to serve as its counsel,
and Province Inc. to serve as its financial advisor.


PIASECKI REALTY: Unsecureds to Get 5% in Plan
---------------------------------------------
Piasecki Realty, LLC, submitted a Plan and a Disclosure Statement.

The Plan is based on the debtor's belief that the estimated current
forced liquidation value of its assets is so small as to offer the
potential of no recovery to its general unsecured creditors, and
that such cash liquidation would be an economic waste to itself,
its creditors and the community in which it is located.

Class 5 Allowed claims of all other creditors of the debtor,
including pre-petition unsecured creditors, pre-petition secured
creditors to the extent that the Court finds the same unsecured in
whole or in part in accordance with 11 U.S.C. §506, subject to an
allowance of their claims by the Court, will be paid in cash, an
amount equal to 5% of the allowed amount of such creditors' claim
payable as follows: 1% in cash, (the "initial payment" date), upon
the Effective Date of the Plan; and two percent (1%) on the next
four anniversary dates. Each annual payment shall be approximately
$3,925.00. The claims in this class total approximately
$392,541.00. Class 5 is impaired.

The funds necessary for the satisfaction of creditors' claims shall
be generated from the rent received in the ordinary course of the
debtor's business. Distributions necessary to creditors in all
classes shall require a monthly reserve of approximately $7,330
over the life of the Plan.

The maximum amount of cash that will be necessary to confirm the
Plan is expected to be approximately $20,000 as and for the initial
payments to Classes 1 through 5 claims. Said funds shall be
generated from the monthly rental income of the debtor.

Attorneys for the Debtor:

     Andrea B. Malin, Esq.
     Michelle L. Trier, Esq.
     GENOVA, MALIN & TRIER LLP
     Hampton Business Center, 1136 Route 9
     Wappingers Falls, New York 12590
     Tel: (845) 298-1600

A copy of the Disclosure Statement dated March 18, 2022, is
available at https://bit.ly/3N5RFYk from PacerMonitor.com.

                     About Piasecki Realty

New Windsor, N.Y.-based Piasecki Realty, LLC is a single asset real
estate debtor (as defined in 11 U.S.C. Section 101(51B)).  It is
the fee simple owner of a four-acre property and 7,200-square-foot
warehouse located at 857 Union Ave., New Windsor, N.Y., valued at
$999,000.

Piasecki Realty sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. S.D.N.Y. Case No. 21-35317) on April 22,
2021.  At the time of the filing, the Debtor disclosed total assets
of up to $1 million and total liabilities of up to $10 million.
Judge Cecelia G. Morris oversees the case.  Genova & Malin, LLP is
the Debtor's legal counsel.


PLANTRONICS INC: S&P Places 'B+' ICR on CreditWatch Positive
------------------------------------------------------------
S&P Global Ratings placed its 'B+' issuer credit rating on
U.S.-based provider of communications and collaboration solutions
Plantronics Inc. (Poly) on CreditWatch with positive implications.


S&P also placed its 'B+' ratings on Poly's senior secured credit
facilities and 'B' rating on its senior unsecured notes on
CreditWatch with positive implications.

The CreditWatch placement reflects S&P's expectation that the
transaction will improve Poly's credit profile through the
acquisition by a higher-rated entity. S&P intends to resolve the
CreditWatch placement upon transaction close.

The transaction could result in Poly's debt being repaid. The
CreditWatch placement follows HP's announcement that it plans to
acquire Poly. Although HP has not announced its intent regarding
Poly's outstanding debt, these instruments allow for prepayments or
early redemptions.

Poly could benefit from HP's scale and cross-selling opportunities.
HP is targeting $500 million of revenue synergies and a six
percentage-point improvement in operating profit margins for Poly
over the next three years. S&P expects the company to achieve these
through cross-selling of peripherals and end-to-end solution
selling within the combined group, as well as operating and supply
chain efficiencies from increased scale.

CreditWatch

S&P said, "The positive CreditWatch placement reflects our
expectation that that the transaction will improve Poly's credit
profile through the acquisition by a higher-rated entity. We could
withdraw all our ratings on Poly at transaction close if HP repays
all of Poly's outstanding debt, and we no longer expect the target
company to be a borrowing entity within the larger group. We expect
to resolve our CreditWatch listing upon transaction close, which is
likely to occur by year-end."



POWAY PROPERTY: Selling Poway Property to Kassab for $15.5-Mil.
---------------------------------------------------------------
Poway Property, LP, asks the U.S. Bankruptcy Court for the Southern
District of California to authorize the sale of the real property
commonly known as 13247-13255 Poway Road, in Poway, California, to
Ghassan Kassab for $15.5 million cash pursuant to the terms of the
Commercial Property Purchase and Joint Escrow Agreement dated Feb.
11, 2022, cash, subject to overbid.

The Debtor is a single purpose real property developer. It owns the
Property, a 65,000 sq. ft. parcel of land. The project is called
Outpost Poway. The completed Project calls for a 100,000 sq. ft.
structure with two levels of underground parking.

In October 2020, the Debtor originated $21.1 million in
construction financing with UC Funding, LLC, which later
transferred its loan rights to UC Poway Post Holder, LLC. The
Debtor received $10,281,743 on the construction loan before UC
Poway cut off its ability to make further draws in January 2021.

Work on the Project began in or around October, 2018 with K.D.
Stahl Construction Group, Inc. filling the role of general
contractor. Work continued to February 2021. The Debtor was named
in a number of mechanic lien foreclosure lawsuits after K.D. Stahl
stopped paying the subcontractors in early 2021. UC Poway filed a
judicial foreclosure lawsuit in late August 2021.

The Project is roughly 40% complete. There has been no active
construction on the Project for about one year. Even so, the Debtor
has been infused with capital so that it could secure and maintain
the Property. In July 2021, it hired a new general contractor,
Nuera Contracting, LP, to preserve and secure the Property until
construction resumes.

Against this backdrop, the Debtor determined that Project's value
could be enhanced by changing the ratio of residential to
commercial use. Working with its architects and designers, Debtor
submitted revised building plans to the City of Poway seeking to
change the mix from 60% resident and 40% retail to 85% residential
and 15% commercial. The City of Poway approved the revised plans on
Dec. 7, 2021.  

On Dec. 28, 2021, UC Poway filed a motion for relief from stay
under 362(d)(3), which was granted on Jan. 28, 2022. Several of the
subcontractors followed with their own motions for stay relief. The
Debtor has entered into stipulations re stay relief with most of
these parties.

Meanwhile, the Debtor’s efforts to sell the Property began to
bear fruit. In January, the Debtor received two Letters of Interest
from independent buyers. Those prospective buyers continue their
due diligence efforts. On Feb. 11, 2022, the Debtor received an
offer from the Buyer to purchase the Property for $15.5 million.
After verifying the Buyer's ability to perform, the Debtor accepted
the Buyer's offer, subject to approval by the Court. The parties
thereon executed their PSA.

The Buyer has deposited into escrow $250,000. The Property is being
sold on an "as is, where is" basis, with no warranties, recourse,
or representations of any kind. The proposed sale to the Buyer
requires approval of the Court and is subject to qualified
overbids.

The Debtor proposes the following overbid procedures:

     a. Bid Deadline: 5:00 p.m. (PT) on TBD

     b. Initial Bid: $15.75 million

     c. Deposit: $250,000

     d. Auction: An auction will be conducted at the hearing on the
Motion as is necessary in order to increase their bid.

     e. Bid Increments: $100,000

     f. Breakup Fee: $100,000

Excluded from the sale are all materials, supplies, tools,
equipment, hardware, machinery, inventory, chattel, and other
personal property belonging to Debtor or any third party, including
specifically any contractor or subcontractor which performed work
or supplied material to the Project.

The Debtor respectfully requests that the Court enters an order (a)
confirming the sale to the Buyer or the Winning Bidder; (b)
approving the proposed Overbid Procedures; (c) authorizing the
Debtor to execute any and all documents that may be necessary to
consummate the sale; (d) authorizing the sale of the Property "free
and clear" of all monetary liens, with such liens to attach to the
sales proceeds in the same manner and priority as under applicable
California law to the extent not paid through escrow at the
closing; (e) authorizing the Debtor to pay the current real
property taxes (which taxes do not include the PACE Program
assessments that will be the obligation of the Buyer/ Winning
Bidder and will not be paid or satisfied from the sale proceeds),
broker's commission (if applicable) capped at 2%, and other
customary costs of sale out of escrow; (f) providing such other and
further relief as is proper.

                     About Poway Property LP

Poway, Calif.-based Poway Property, LP filed its voluntary
petition
for Chapter 11 protection (Bankr. S.D. Calif. Case No. 21-03654)
on
Sept. 13, 2021, listing up to $50,000 in assets and up to $50
million in liabilities.  David Hall, director, signed the
petition.
Judge Christopher B. Latham oversees the case.  David L. Speckman,
Esq., at Speckman Law Firm represents the Debtor as legal counsel.



PRESIDIO HOLDINGS: Moody's Rates New $100MM Add-on Notes 'Caa1'
---------------------------------------------------------------
Moody's Investors Service assigned a Caa1 debt instrument rating to
Presidio Holdings Inc.'s proposed $100 million add-on to its
existing 8.25% senior unsecured notes due February 2028. All other
ratings, including the B2 corporate family rating, B2-PD
probability of default rating, B1 senior secured debt instrument
ratings and Caa1 senior unsecured debt instrument rating, are
unaffected. The outlook remains stable.

Net proceeds from the proposed debt issuance will be added to the
balance sheet for general corporate purposes. Potential uses
include, but are not limited to, acquisitions, capital
expenditures, or funding working capital. Presidio's pro forma
debt/EBITDA will increase by roughly 0.4x to 5.3x from 4.9x for the
last twelve months ended December 31, 2021.

Moody's considers the transaction to be credit negative. The
continued deployment of aggressive financial policies limit
Presidio's ability to improve the current credit profile. The
company's exposure to event risk has remained high since the LBO
and is not expected to abate over the next 12-18 months. The
negative impact of the incremental debt on key credit metrics like
debt/EBITDA and FCF/debt are secondary to Moody's concern
surrounding Presidio's propensity to execute debt financed
acquisitions and the potential for the company's private equity
sponsor to use debt to augment its return on investment.

Moody's expects Presidio will use its high pro forma cash balance
to continue growing inorganically through acquisition. The IT
infrastructure industry continues to evolve post-COVID as clients
emphasize cloud capabilities and network security over legacy
hardware infrastructure. Presidio will likely seek to acquire
additional expertise and service offerings to meet consumer demand
for emerging trends and remain competitive.

Moody's projects Presidio's debt/EBITDA metric will remain well
positioned for its credit profile over the next 18 months, even if
net proceeds from the add-on remain on the balance sheet. Presidio
will continue benefiting from favorable industry dynamics including
the ongoing digital transformation across various industry
verticals and the transition to cloud platforms. The company's
backlog continues to grow and increasing exposure to recurring
revenue streams through managed services will improve operating
stability while debt remains elevated.

Assignments:

Issuer: Presidio Holdings Inc.

Senior Unsecured Regular Bond/Debenture, Assigned Caa1 (LGD5)

RATINGS RATIONALE

Presidio's B2 CFR reflects the company's small scale compared to
competing IT value added resellers and managed services firms as
well as the challenges of keeping up with evolving requirements of
IT deployments for enterprises. The expectation for Presidio to
remain acquisitive over the next 12-18 months increases event risk.
The company's private equity ownership further constrains the
credit profile.

Presidio benefits from favorable industry dynamics including the
ongoing digital transformation across various industry verticals
and the transition to cloud platforms. The company also maintains
good liquidity with the expectation for debt/EBITDA to decline
towards 5x over the next 12-18 months.

The stable outlook reflects Moody's expectation that Presidio will
maintain its market position serving mid-sized business customers
and generate low-to-mid single digit percentage organic gross
revenue and gross profit growth. Moody's projects debt/EBIDTA to
decline towards 5x over the next 12-18 months, absent any
additional large debt funded acquisitions beyond the proposed $100
million add-on.

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

Presidio's ratings could be upgraded if the company sustains
debt/EBITDA below 4.5x, achieves organic revenue growth rates
consistent with industry growth rates, maintains operating margins
at current levels, and sustains FCF/debt above 7.5%.

Presidio's ratings could be downgraded if the company is unable to
grow revenue or EBITDA on an organic basis, sustains debt/EBITDA
above 6x, the company's liquidity weakens from reduced availability
under its revolver or if FCF/debt is sustained below 3%, or if it
experiences a deteriorating relationship with key suppliers,
including Cisco and Palo Alto.

Presidio Holdings Inc., headquartered in New York, NY, is a
provider of information technology (IT) solutions focused on
digital infrastructure, cloud, and security for commercial and
public sector clients primarily within North America. The company
bundles hardware products and software solutions from various
original equipment manufacturers (OEMs) into integrated,
multi-technology packages. Presidio also provides professional and
managed support services to help end users develop, implement, and
maintain complex IT infrastructures. The majority of the company's
roughly 6,500 clients are middle-market firms within the health
care, government, financial services, education, and professional
services industries. Presidio is wholly owned by private equity
firm BC Partners Advisors L.P. following the $2.2 billion
take-private acquisition in December 2019. Revenue and gross profit
was approximately $3.4 billion and $775 million, respectively, for
the twelve months ending December 31, 2021.

The principal methodology used in this rating was Business and
Consumer Services published in November 2021.


PROSPECT-WOODWARD HOME: To Seek Plan Approval on May 5
------------------------------------------------------
Judge Bruce A. Harwood has entered an order preliminarily approving
the Disclosure Statement of The Prospect-Woodward Home d/b/a
Hillside Village.

The combined hearing on the Plan and Disclosure Statement will
commence on May 5, 2022 at 9:00 a.m.

The voting deadline for the Plan will be on April 14, 2022 at 4:00
p.m.

The Plan objection deadline will be on April 14, 2022 at 4:00 p.m.

The deadline to file confirmation brief and other evidence
supporting the Plan will be on April 21, 2022 at 4:00 p.m.

The deadline to file voting tabulation affidavit will be on April
21, 2022.

                   About Prospect-Woodward Homes

The Prospect-Woodward Home, doing business as Hillside Village
Keene, owns and operates a licensed continuing care retirement
facility with 222 units, comprised of 141 independent living units,
43 assisted living units, 18 memory care units, and 20 licensed but
not yet opened long-term nursing care units located at 95 Wyman
Road, Keene, N.H., comprising approximately 66 acres.

On Aug. 30, 2021, Prospect-Woodward Home sought Chapter 11
protection (Bankr. D.N.H. Case No. 21-10523), listing up to $50
million in assets and up to $100 million in liabilities.  Judge
Bruce A. Harwood oversees the case.

The Debtor tapped Polsinelli, PC, as bankruptcy counsel; Hinckley,
Allen & Snyder, LLP as special counsel; Silverbloom Consulting, LLC
as financial consultant; and OnePoint Partners, LLC as
restructuring advisor.  Toby B. Shea of OnePoint Partners serves as
the Debtor's chief restructuring officer.  Donlin, Recano &
Company, Inc. is the claims and noticing agent and administrative
agent.

The U.S. Trustee for Region 1 appointed an official committee of
unsecured creditors on Sept. 9, 2021.  Perkins Coie, LLP and McLane
Middleton, Professional Association serve as the committee's lead
bankruptcy counsel and local counsel, respectively.


PURDUE PHARMA: Funds Low-Cost Opiod Rescue Medication
-----------------------------------------------------
Nick Paul Taylor of FiercePharma reports that a bankruptcy court
has boosted Harm Reduction Therapeutics' (HRT) bid to develop a
low-cost opioid rescue medication.  With the court handling Purdue
Pharma's case approving the transfer of cash to HRT, the nonprofit
drug developer is set to receive up to $11 million.

Purdue began supporting HRT’s development of an over-the-counter
naloxone nasal spray in 2018 by providing cash, technical expertise
and rights to data. However, the bankruptcy case threw a spanner in
the works, cutting HRT off from a source of money for further
development of a candidate that it aims to make available OTC at a
"substantially lower retail cost" than existing naloxone nasal
sprays.

The bankruptcy court has now turned the funding faucet back on,
authorizing Purdue to provide HRT with up to $11 million. In
keeping with the terms of the original agreement, neither Purdue
nor its creditors will profit from future sales of a product
designed to shake up the opioid rescue market.    

"The American Medical Association has called on the federal
government to remove the prescription status of naloxone to make it
more available over the counter. However, access to naloxone
remains a challenge for many communities in the U.S. We believe
that this medicine, if it receives FDA approval, has the potential
to make naloxone nasal spray more accessible and affordable,"
Purdue CEO Craig Landau said in a statement.

Buoyed by the financial support, HRT plans to file a new drug
application for its nasal spray with the FDA this year. The FDA has
taken steps to encourage the development of OTC naloxone, notably
through its development of a model Drug Facts label to help
companies meet a requirement for OTC products.

                        About Purdue Pharma

Purdue Pharma L.P. and its subsidiaries --
http://www.purduepharma.com/-- develop and provide prescription
medicines and consumer products that meet the evolving needs of
healthcare professionals, patients, consumers and caregivers.

Purdue's subsidiaries include Adlon Therapeutics L.P., focused on
treatment for Attention-Deficit/Hyperactivity Disorder (ADHD) and
related disorders; Avrio Health L.P., a consumer health products
company that champions an improved quality of life for people in
the United States through the reimagining of innovative product
solutions; Imbrium Therapeutics L.P., established to further
advance the emerging portfolio and develop the pipeline in the
areas of CNS, non-opioid pain medicines, and select oncology
through internal research, strategic collaborations and
partnerships; and Greenfield Bioventures L.P., an investment
vehicle focused on value-inflection in early stages of clinical
development.

Opioid makers in the U.S. are facing pressure from a crackdown on
the addictive drug in the wake of the opioid crisis and as state
attorneys general file lawsuits against manufacturers. More than
2,000 states, counties, municipalities and Native American
governments have sued Purdue Pharma and other pharmaceutical
companies for their role in the opioid crisis in the U.S., which
has contributed to the more than 700,000 drug overdose deaths in
the U.S. since 1999.

OxyContin, Purdue Pharma's most prominent pain medication, has been
the target of over 2,600 civil actions pending in various state and
federal courts and other fora across the United States and its
territories.

On Sept. 15 and 16, 2019, Purdue Pharma L.P. and 23 affiliated
debtors each filed a voluntary petition for relief under Chapter 11
of the U.S. Bankruptcy Code (Bankr. S.D.N.Y. Lead Case No.
19-23649), after reaching terms of a preliminary agreement for
settling the massive opioid litigation. The Debtors' consolidated
balance sheet as of Aug. 31, 2019, showed $1.972 billion in assets
and $562 million in liabilities.

U.S. Bankruptcy Judge Robert Drain oversees the cases.   

The Debtors tapped Davis Polk & Wardwell, LLP and Dechert, LLP as
legal counsel; PJT Partners as investment banker; AlixPartners as
financial advisor; and Grant Thornton, LLP as tax structuring
consultant. Prime Clerk LLC is the claims agent.

Akin Gump Strauss Hauer & Feld LLP and Bayard, P.A., represent the
official committee of unsecured creditors appointed in the Debtors'
bankruptcy cases.

David M. Klauder, Esq., is the fee examiner appointed in the
Debtors' cases. The fee examiner is represented by Bielli &
Klauder, LLC.

                          *     *     *

U.S. Bankruptcy Judge Robert Drain in early September 2021 approved
a plan to turn Purdue into a new company (Knoa Pharma LLC) no
longer owned by members of the Sackler family, with its profits
going to fight the opioid epidemic. The Sackler family agreed to
pay $4.3 billion over nine years to the states and private
plaintiffs and in exchange for a lifetime legal immunity. The deal
resolves some 3,000 lawsuits filed by state and local governments,
Native American tribes, unions, hospitals and others who claimed
the company's marketing of prescription opioids helped spark and
continue an overdose epidemic.

Separate appeals to approval of the Plan have already been filed by
the U.S. Bankruptcy Trustee, California, Connecticut, the District
of Columbia, Maryland, Rhode Island and Washington state, plus some
Canadian local governments and other Canadian entities.

Purdue filed its Chapter 11 Plan on March 15, 2021. A 12th amended
Chapter 11 plan was filed on Sept. 2, 2021, which was confirmed on
Sept. 17. Purdue divides the claims against it into several
categories, one of which it calls "PI Claims," consisting of claims
"for alleged opioid-related personal injury." The plan provides for
the creation of the "PI Trust," which will administer all PI
Claims. The trust will be funded with an initial distribution of
300 illion on the effective date of the Chapter 11 plan, followed
by a distribution of $200 million in 2024, and distributions of
$100 million in 2025 and 2026. In sum, "[t]he PI Trust will
receive
at least $700 million in value, and may receive an additional $50
million depending on the amount of proceeds received on account of
certain of Purdue's insurance policies."

The Plan further provides that Purdue's ability to recover from its
insurers will be vested in a "Master Disbursement Trust." To the
extent any proceeds are recovered from Purdue's insurers with
respect to the PI Claims, up to $450 million of those proceeds will
be channeled from the MDT to the PI Trust. However, the PI Trust
will be funded regardless of whether anything is recovered from
Purdue's insurers.  Instead, "[d]istributions to the PI Trust are
subject to prepayment on a rolling basis as insurance proceeds from
certain of Purdue's insurance policies are received by the MDT and
paid forward to the PI Trust."


QHC FACILITIES: Court Asks Filing of Proposed Order on Assets Sale
------------------------------------------------------------------
Judge Anita L. Shodeen of the U.S. Bankruptcy Court for the
Southern District of Iowa ordered the counsel for QHC Facilities,
LLC, and affiliates to submit a proposed sale order relating to
their bidding procedures to govern the auction sale of
substantially all assets to Crestridge Holdco, LLC for (i) an
amount in cash equal to $11 million, subject to adjustment as set
forth in the Stalking Horse APA; and (ii) assumption of the Assumed
Liabilities, subject to overbid.

A hearing on the Motion was held on March 11, 2022.

                     About QHC Facilities

Clive, Iowa-based QHC Facilities, LLC, operates eight skilled
nursing facilities. The facilities include Crestview Acres in
Marion as well as in Tama, Madison, Humboldt, Jackson, Webster and
Polk counties and two assisted living centers.  Collectively, the
facilities have a maximum capacity of more than 700 residents.
The
company employs roughly 300 full-time and part-time workers.

QHC Facilities and its affiliates filed petitions for Chapter 11
protection (Bankr. S.D. Iowa Lead Case No. 21-01643) on Dec. 29,
2021. The affiliates are QHC Management LLC, QHC Mitchellville
LLC,
QHC Crestridge LLC, QHC Humboldt North LLC, QHC Winterset North
LLC, QHC Madison Square LLC, QHC Humboldt South LLC, QHC Villa
Cottages LLC, QHC Fort Dodge Villa LLC, and QHC Crestview Acres
Inc.

QHC Facilities reported $1 million in assets and $26.3 million in
liabilities as of the bankruptcy filing.

Judge Anita L. Shodeen oversees the cases.

Jeffrey D. Goetz, Esq., and Krystal R. Mikkilineni, Esq., at
Bradshaw Fowler Proctor & Fairgrave, PC, are the Debtors'
bankruptcy attorneys. Newmark Real Estate of Dallas, LLC, and
Gibbins Advisors, LLC, serve as the Debtors' investment banker and
restructuring advisor, respectively.

The U.S. Trustee for Region 12 appointed an official committee of
unsecured creditors in the Debtors' Chapter 11 cases. Troutman
Pepper Hamilton Sanders, LLP and Cutler Law Firm, P.C. serve as
the
committee's lead bankruptcy counsel and local counsel,
respectively.

Lincoln Savings Bank, as lender, is represented by:

     Jeffrey W. Courter, Esq.
     Nyemaster Goode, P.C.
     700 Walnut Street, Suite 1600
     Des Moines, IA 50309
     Tel: (515) 283-8048
     Fax: (515) 283-8045
     Email: jwc@nyemaster.com



RELMADA THERAPEUTICS: Incurs $125.8 Million Net Loss in 2021
------------------------------------------------------------
Relmada Therapeutics, Inc. filed with the Securities and Exchange
Commission its Annual Report on Form 10-K disclosing a net loss of
$125.75 million for the year ended Dec. 31, 2021, compared to a net
loss of $59.46 million for the year ended Dec. 31, 2020.  The
Company reported a net loss of $15 million for the year ended Dec.
31, 2019.

As of Dec. 31, 2021, the Company had $223.33 million in total
assets, $15.06 million in total liabilities, and $208.26 million in
total stockholders' equity.

The Company incurred negative operating cash flows of $91,873,395
for the year ended Dec. 31, 2021 and has an accumulated deficit of
$305,067,112 from inception through Dec. 31, 2021.

Relmada has funded its past operations through equity raises and
most recently in the year ended Dec. 31, 2021, Relmada raised
$184,642,981 in net proceeds from the sale of common stock,
$2,628,061 through the exercise of warrants, and $668,431 through
the exercise of options.

Management believes that due to the recent equity raises completed
and exercises of options and warrants and the resulting cash
position on its balance sheet, it has obtained sufficient funding,
based on its budgeted cash flow requirements, to continue ongoing
operations for at least 12 months from the filing of this annual
report.

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

https://www.sec.gov/ix?doc=/Archives/edgar/data/1553643/000121390022015012/f10k2021_relmadatherap.htm

              About Relmada Therapeutics Inc.

Relmada Therapeutics is a late-stage pharmaceutical company
addressing diseases of the central nervous system (CNS), with a
focus on major depressive disorder (MDD).


RELMADA THERAPEUTICS: Incurs $34.4M Net Loss in Fourth Quarter
--------------------------------------------------------------
Relmada Therapeutics, Inc. provided a corporate update and
announced preliminary and unaudited financial results for the
fourth quarter and full year ended Dec. 31, 2021.

"We are pleased by the significant progress achieved throughout
2021 in advancing our lead program, REL-1017, and we expect 2022 to
be a catalyst-rich year for Relmada," said Sergio Traversa,
Relmada's chief executive officer.  "Importantly, we have now
successfully completed two human abuse potential (HAP) studies
which confirmed no meaningful abuse potential of REL-1017 compared
to oxycodone and ketamine, consistent with previously reported data
and the DEA statement on esmethadone."

"Looking ahead, we anticipate multiple key data readouts throughout
the remainder of the year, as the multiple ongoing clinical studies
that comprise RELIANCE continue to progress.  In mid-2022 we expect
data from RELIANCE III, our ongoing monotherapy registrational
Phase 3 study, followed by data in the third and fourth quarters
from RELIANCE I and RELIANCE II, our Phase 3 pivotal studies for
adjunctive treatment of MDD, respectively.  Importantly, our robust
REL-1017 development program continues to be supported by a strong
balance sheet, which was further enhanced by the successful
over-subscribed follow-on offering that we closed in the fourth
quarter of last year."

Fourth Quarter 2021 Financial Results

  * Research and development expenses for the three months ended
Dec. 31, 2021, totaled $25.3 million, compared to $14.9 million in
the fourth quarter ended Dec. 31, 2020.  The increase was primarily
driven by increased costs associated with preparing and conducting
RELIANCE, the Company's Phase 3 program for REL-1017.

  * General and administrative expenses for the fourth quarter
ended Dec. 31, 2021, totaled $8.9 million, compared to $6.0 million
in the fourth quarter ended Dec. 31, 2020, an increase of
approximately $2.9 million.  The increase was primarily driven by
increases in personnel costs, stock-based compensation, and
consulting services.

  * The net loss for the fourth quarter ended Dec. 31, 2021, was
$34.4 million, or a net loss of $1.80 per share, compared with a
net loss of $20.8 million, or a net loss of $1.30 per share, in the
fourth quarter of 2020.

Full-Year 2021 Financial Results

   * Research and development expenses for the year ended Dec. 31,
2021, totaled $90.6 million, compared to $36.0 million for the year
ended Dec. 31, 2020.  The 2021 total includes a one-time expense,
consisting of $2.5 million cash and $10.2 million stock-based
payment, for the novel psilocybin acquisition from Arbormentis LLC
in the third quarter.  The remaining increase was primarily driven
by increases in costs associated with the execution of a broader
clinical program for REL-1017.

   * General and administrative expenses for the year ended Dec.
31, 2021, totaled $35.1 million, compared to $24.9 million for the
year ended Dec. 31, 2020.  The increase was primarily driven by
increases in personnel costs, stock-based compensation, and
consulting services.

   * Net loss for the year ended Dec. 31, 2021 and 2020 was $125.8
million and $59.5 million, respectively.  The Company had a net
loss per common share of $7.16 and $3.81 for the year ended Dec.
31, 2021 and 2020, respectively.

   * As of Dec. 31, 2021, the Company had cash and cash equivalents
and short-term investments of $211.9 million, compared to cash,
cash equivalents, and short-term investments of approximately
$117.1 million at Dec. 31, 2020.  This includes $161.2 in net
proceeds from the public offering closed in December 2021.

                    About Relmada Therapeutics Inc.

Relmada Therapeutics is a late-stage pharmaceutical company
addressing diseases of the central nervous system (CNS), with a
focus on major depressive disorder (MDD).

For the nine months ended Sept. 30, 2021, the Company reported a
net loss of $91.37 million. Relmada Therapeutics reported a net
loss of $59.45 million for the year ended Dec. 31, 2020, compared
to a net loss of $15 million for the year ended Dec. 31, 2019.  As
of Sept. 30, 2021, the Company had $90.93 million in total assets,
$18.25 million in total current liabilities, and $72.69 million in
total stockholders' equity.


REMINGTON OUTDOOR: Court Approves $73 Million Sandy Hook Settlement
-------------------------------------------------------------------
A U.S. bankruptcy judge approved a $73 million settlement between
gun manufacturer Remington and the families of Sandy Hook victims,
CNBC's Scott Cohn reports in a tweet.  The settlement now moves to
a Connecticut court where a decision will be made on a final
approval.

In mid-February relatives of nine victims of the Sandy Hook
Elementary School massacre announced a $73 million settlement with
Remington, concluding a lawsuit that saw a gun manufacturer for the
first time face potential liability following a mass shooting in
the United States.  The lawsuit blamed Remington's marketing of its
military-style Bushmaster rifle for inspiring the killer who used
it to take the lives of 26 people, 20 of them first-grade children,
at the Connecticut school.

                      About Remington Outdoor

Remington Outdoor Company, Inc., and its affiliates are
manufacturers of firearms, ammunition and related products for
commercial, military, and law enforcement customers throughout the
world. They operate seven manufacturing facilities located across
the United States.  The companies' principal headquarters are
located in Huntsville, Alabama.

Remington Outdoor Company and its affiliates sought protection
under Chapter 11 of the Bankruptcy Code (Bankr. N.D. Ala. Lead Case
No. 20-81688) on July 27, 2020. At the time of the filing,
Remington disclosed assets of between $100 million and $500 million
and liabilities of the same range.

Judge Clifton R. Jessup Jr. oversees the cases.

The Debtors have tapped O'Melveny & Myers LLP as their bankruptcy
counsel, Burr & Forman LLP as local counsel, M-III Advisory
Partners LP as financial advisor, Ducera Partners LLC as investment
banker, and Prime Clerk LLC as notice, claims and balloting agent.

The U.S. Bankruptcy Administrator for the Northern District of
Alabama appointed a committee of unsecured creditors on Aug. 6,
2020.  The committee is represented by Fox Rothschild, LLP and
Baker Donelson Bearman Caldwell & Berkowitz, PC.


RETROTOPE INC: 3 Shareholders Urge Court to Dismiss Bankruptcy Case
-------------------------------------------------------------------
James Nani, writing for Bloomberg Law, reports that three
shareholders of Retrotope asked a Delaware bankruptcy court to
dismiss the biopharmaceutical company's Chapter 11, calling the
filing an attempt by its largest shareholder to "steamroll" their
rights.

The petitioning shareholders -- Robert Molinari, Harry Saal, and
Charles Cantor -- argued in their Monday filing that Retrotope's
board didn't properly authorize the bankruptcy filing under
Delaware law. The filing requires the Los Altos, Calif.-based
company to receive consent of at least two-thirds of its board
members, they said.

The case should also be dismissed as being filed in bad faith, they
said.  The bankruptcy was brought to "circumvent" and "abrogate"
shareholder rights.

                     About Retrotope Inc.

Retrotope Inc. is a biopharma company in Los Angeles, California.

Retrotope Inc. sought voluntary Chapter 11 bankruptcy protection
(Bankr. D. Del. Case No. 22-10228) on March 21, 2022. In the
petition filed by Anil Kumar, president, Retrotype Inc. listed
estimated assets between $500,000 to $1 million and estimated
liabilities between $1 million and $10 million.  

Womble Bond Dickinson (US), LLP, led by Matthew P. Ward, is the
Debtor's counsel.  Retrotope hired SSG Capital Advisors as
investment banker and Rock Creek Advisors as financial consultant.


REVENANT DENVER: April 27 Hearing on Disclosure Statement
---------------------------------------------------------
Judge Kimberley H. Tyson has entered an order that the hearing to
consider the adequacy of and to approve the Disclosure Statement of
Revenant Denver, Inc., Revenant Durango, Inc. and Revenant Eagle,
Inc. will be held on Wednesday, April 27, 2022 at 10:00 a.m. in
Courtroom D, U.S. Custom House, 721 19th Street, Denver, Colorado.
Objections to the Disclosure Statement must be filed and served no
later than April 20, 2022.

                   About Futurum Communications

Futurum Communications Corporation -- https://forethought.net/ --
is an independent locally owned internet, cloud and communications
service provider with offices in Denver, Grand Junction and
Durango.

Futurum Communications filed a petition for Chapter 11 protection
(Bankr. D. Colo. Case No. 21-11331) on March 21, 2021, listing up
to $50 million in both assets and liabilities.  Affiliates San
Isabel Telecom, Inc. and Brainstorm Internet, Inc. filed their
voluntary Chapter 11 petitions (Bankr. D. Colo. Case Nos. 21-12534
and 21-12549) on May 12, 2021. The cases are jointly administered
under Case No. 21-11331.

Judge Kimberley H. Tyson oversees the cases.

The Debtors tapped Onsager Fletcher Johnson, LLC as bankruptcy
counsel; Lance J.M. Steinhart, PC as special counsel; SL Biggs as
accountant; and r2 advisors llc as restructuring advisor.

Debtor Futurum Communications Corporation's name was changed to
Revenant Denver, Inc., et al., following the closing of the sale of
the Debtors' assets to Vero Broadband LLC.  Debtor Brainstorm
Internet Inc. was renamed Revenant Durango Inc.  San Isabel Telecom
Inc. was renamed to Revenant Eagle Inc.


RKJ HOTEL: Unsecureds to Recover 50% or 100% in 1111(b) Plan
------------------------------------------------------------
RKJ Hotel Management, LLC, a Nevada limited liability company,
submitted a Plan and a Disclosure Statement.

The Plan provides for the continuation of the business of Debtor,
that being the ownership and operation of the Delta Marriott Hotel
at the Detroit Metropolitan Airport.  To achieve this, the Plan
proposes to address defaults under the RSS Loan Documents through a
restructuring of the RSS Loan Documents, continue as a Marriott
franchisee, and pay overtime the arrears to the Holders of its
Allowed Insider Unsecured Claims and Allowed General Unsecured
Claims more than they would receive in a liquidation under Chapter
7.

Under the Plan, Class 4 Priority Unsecured Claims total $0. Each
Allowed Priority Unsecured Claim, if any, shall, in full and final
satisfaction of such Allowed Priority Unsecured Claim, be paid in
Cash payments 100 percent of the Allowed Priority Unsecured Claim
with interest at the Bank of America published prime rate plus 50
basis points from the Effective Date in effect as of the Effective
Date as follows: (a) 10 percent on the Unsecured Creditor Initial
Distribution Date; and (b) the balance of 90 percent in 12 equal
monthly installments commencing on the 1st Business Day that is 30
days following the Unsecured Creditor Initial Distribution Date.
Class 4 is unimpaired.

Class 5 Insider Unsecured Claims total $3,275,000.  Each Holder of
an Allowed Insider Unsecured Claim, shall, in full and final
satisfaction of such Allowed Insider Unsecured Claim, be paid in
Cash payments 100 percent of the Allowed Insider Unsecured Claim
with interest at the Federal Judgment Interest Rate from the
Petition Date in 48 monthly installments commencing 30 Business
Days following the last payment to Holders of Allowed Claims in
Classes 6 and 7. Class 5 is impaired.

Class 6 RSS Unsecured Claim total $1,582,000 or, if RSS makes the
1111(b) Election, $0.  If RSS does not make the 1111(b) Election,
in full and final satisfaction of the RSS Unsecured Claim, RSS
shall be paid in Cash payments 50 percent of the RSS Unsecured
Claim with interest at the Federal Judgment Interest Rate from the
Petition Date. RSS shall receive 10 percent of the 50 percent on
the Unsecured Creditor Initial Distribution Date, and the balance
in 60 equal monthly installments commencing on the 1st Business Day
that is 30 days following the Unsecured Creditor Initial
Distribution Date. Class 6 is impaired.

Class 7 General Unsecured Claims total $557,425.  Each Holder of an
Allowed General Unsecured Claim, shall receive, in full and final
satisfaction of such Allowed General Unsecured Claim as follows:

    * If RSS does not make the 1111(b) Election, each Holder of an
Allowed General Unsecured Claims shall be paid in Cash 50 percent
of its Allowed General Unsecured Claim with interest at the Federal
Judgment Interest Rate from the Petition Date. Each such Holder
shall receive 10 percent of the 50 percent on the Unsecured
Creditor Initial Distribution Date with the balance of 90 percent
in 60 equal monthly installments commencing on the 1st Business Day
that is 30 days following the Unsecured Creditor Initial
Distribution Date.

    * If RSS makes the 1111(b) Election, each Holder of an Allowed
General Unsecured Claim, shall, be paid in Cash 100 percent of its
Allowed General Unsecured Claim with interest at the Federal
Judgment Interest Rate from the Petition Date. Each such Holder
shall receive 10 percent on the Unsecured Creditor Initial
Distribution Date; and (b) the balance of 90 percent in 24 equal
monthly installments commencing on the 1st Business Day that is 30
days following the Unsecured Creditor Initial Distribution Date.

Class 7 is impaired.

The Cash and revenue necessary for Reorganized Debtor to make
payments pursuant to the Plan will be obtained by Reorganized
Debtor from the Cash on hand on the Effective Date of the Plan, the
New Value Consideration from its Holders of Equity Interests and
the DIP Loan Lender, and revenues generated from the operation of
the Hotel after the Effective Date.

Attorneys for the Debtor:

     Gerald M. Gordon, Esq.
     Mark M. Weisenmiller, Esq.
     GARMAN TURNER GORDON LLP
     7251 Amigo Street, Suite 210
     Las Vegas, Nevada 89119
     Telephone: (725) 777-3000
     Facsimile: (725) 777-3112
     E-mail: ggordon@gtg.legal
             mweisenmiller@gtg.legal

A copy of the Disclosure Statement dated March 12, 2022, is
available at https://bit.ly/3JrkXyy from PacerMonitor.com.

                    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.


ROCKALL ENERGY: Auction of Substantially All Assets Set for May 4
-----------------------------------------------------------------
Judge Mark X. Mullin of the U.S. Bankruptcy Court for the Northern
District of Texas authorized Rockall Energy Holdings, LLC, and its
affiliates' bidding procedures in connection with the auction sale
of all, substantially all, or any combination of their assets, free
and clear of all claims, liens, and encumbrances.

The Sale Schedule and all other dates and deadlines set forth in
the Bidding Procedures are approved, subject to modification in
accordance with the Bidding Procedures.

     a. Indication of Interest Deadline - April 8, 2022, at 5:00
p.m. (CT)

     b. Stalking Horse Designation Deadline - April 18, 2022

     c. Bid Deadline - April 29, 2022, at 5:00 p.m. (CT)

     d. Cure, Consent, or Preferential Right Objection Deadline -
April 29, 2022, at 5:00 p.m. (CT)

     e. Auction - May 4, 2022, at 10:00 a.m. (CT), is the date and
time that the Auction, if any, will be held at the offices of
Vinson & Elkins LLP, 2001 Ross Ave., Suite 3900, Dallas, Texas
75201, and by videoconference, or at such later date, time, and
location, as selected by the Debtors in accordance with the Bidding
Procedures.

     f. Sale Objection Deadline - May 6, 2022, at 5:00 p.m. (CT)

     g. Sale Hearing - May 13, 2022, at 9:30 a.m. (CT)

The Debtors are authorized to take any and all actions necessary to
implement the Bidding Procedures.

Any initial Overbid to the Baseline Bid(s) will be no less than the
value of the Baseline Bid(s)'s Purchase Price of the Assets, plus
2% of the Baseline Bid's Purchase Price of the Assets, plus the
amount of the Bid Protections, if such Baseline Bid was a Stalking
Horse Bid.  Any subsequent Overbids will be in increments of value
equal to 1% of the Minimum Initial Overbid, as determined by the
Debtors in an exercise of their reasonable business judgment or
such other amount as determined by the Debtors in consultation with
the Consultation Parties.   

The Debtors are authorized to select, with the prior written
consent of the Agent and following consultation with the other
Consultation Parties, one or more parties to be a Stalking Horse
Bidder with respect to some or all of the Debtors' Assets and enter
into a Stalking Horse Agreement, which provides such Stalking Horse
Bidder with the Bid Protections.  No person or entity, other than
any Stalking Horse Bidder, is entitled to Bid Protections.

In the event that the Debtors select one or more parties to serve
as the Stalking Horse Bidder, upon such selection, the Debtors will
file notice of each such Stalking Horse Bidder, Bid Protections,
and Stalking Horse Agreement(s) with the Court and provide parties
in
interest three days' notice of and an opportunity to object to the
designation of such Stalking Horse Bidder or any of the terms of
the Stalking Horse Agreement, including the proposed Bid
Protections.

The Auction and Sale Notice is approved.  By not later than March
23, 2022, the Debtors will serve: (i) copies of the Bidding
Procedures Order and the Bidding Procedures on the Notice Parties
and (ii) the Auction and Sale Notice on the Sale Notice Parties.
By not later than April 6, 2022, or as soon as reasonably
practicable thereafter, the Debtors will publish a notice in The
New York Times (National Edition) and local publications in North
Dakota, Louisiana, and Mississippi, to be determined by the
Debtors.

The Assumption and Assignment Procedures are approved.  The Debtors
will file with the Court, and serve on the Contract Counterparties
and any third parties that may hold hard consent or preferential
rights with respect to the Assets, the Cure, Consent, or
Preferential Right Notice, including the Assigned Contracts
Schedule.

The requirements of Bankruptcy Rules 6004(h) and 6006(d) are
waived.

A copy of the Bidding Procedures is available at
https://tinyurl.com/48ds7wms from PacerMonitor.com free of charge.

                   About Rockall Energy Holdings

Rockall Energy Holdings is a mid-sized oil exploration and
production company based in Dallas, Texas.

Rockall Energy and its affiliates sought Chapter 11 bankruptcy
protection (Bank. N.D. Texas Lead Case No. 22-90000) on March 9,
2022.  In the petition filed by David Mirkin, as chief financial
offer, Rockall Energy Holdings estimated assets and debt between
$100 million and $500 million.

The cases are handled by Honorable Judge Mark X. Mullin.

The Debtors tapped Vinson & Elkins, LLP as legal counsel; Lazard
Freres & Co., LLC as investment banker; and Ankura Consulting
Group, LLC as restructuring advisor.  Stretto, Inc. is the claims
agent.



RUM RUNNERS: Taps Cooney Law Offices as Substitute Counsel
----------------------------------------------------------
Rum Runners PA, LLC seeks approval from the U.S. Bankruptcy Court
for the Western District of Pennsylvania to terminate the
employment of Robert O Lampl Law Office and employ Cooney Law
Offices, LLC as substitute counsel.

Robert O Lampl Law Office's sole proprietor, Robert O Lampl, Esq.,
passed away in February. Since that time, one of his former
associates, Ryan Cooney, Esq., has continued to represent the
Debtor in its Chapter 11 case.

Mr. Cooney is currently practicing under the firm of the Cooney Law
Offices, LLC.

The hourly rates charged by Cooney Law Offices' attorneys and
paralegals are as follows:

     James R. Cooney, Esq.   $400
     Ryan J. Cooney, Esq.    $300
     Paralegal               $150

In a court filing, Mr. Cooney, a partner at Cooney Law Offices,
disclosed that his firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Ryan J. Cooney, Esq.
     Cooney Law Offices LLC
     223 Fourth Avenue, 4th Floor
     Pittsburgh, PA 15222
     Phone: (412) 392-0330
     Fax: (412) 392-0335
     Email: rcooney@cooneylawyers.com

                       About Rum Runners PA

Gibsonia, Pa.-based Rum Runners PA, LLC sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. W.D. Pa. Case No.
21-20369) on Feb. 23, 2021, listing as much as $10 million in both
assets and liabilities.  Mark E. Baranowski, member, signed the
petition.   

Judge Gregory L. Taddonio oversees the case.  

The Debtor tapped Cooney Law Offices, LLC to substitute for Robert
O Lampl Law Office.


RUSSELL CLARK: Seeks Conditional Nod to Sell Property to Paynes
---------------------------------------------------------------
Russell Scott Clark and Cheryn Blair Clark ask the U.S. Bankruptcy
Court for the Eastern District of Oklahoma to conditionally
authorize the sale of the real estate located at 0 Reichert
Summerfield Rd., in Heavener, LeFlore County, Oklahoma, with all
appurtenances and improvements located thereon, to Billy Jack and
Pamela K. Payne for $245,000 cash if Brian and Tracy Rogers fail to
close by March 31, 2022.

On Sept. 15, 2020, the Debtors filed their Motion for Authority to
Sell Property of the Estate.  Such motion provided for a bifurcated
sale of the Debtors' homestead with the first sale to be concluded
immediately upon entry of an order approving the same for
270,000.00 for the sale of 20.44 acres and the second sale would
convey the remaining acres at a later date through an FSA loan.
The second sale for the remaining acreage was for the remainder of
the sales price -- $279,899.64.

The Court entered its Order granting the Motion for Authority to
Sell Property of the Estate on Oct. 22, 2020. The Rogers have been
given extensions to complete the financing of the remaining acreage
and have until March 31, 2022, to complete the sale under the
current extension.  No further extensions will be given.  The
Debtors have a back-up, cash offer in the event that the Rogers
cannot close by the 31st of March.

As such, the Debtors seeking conditional authority to sell the
remaining acreage to Billy Jack and Pamela K. Payne for the cash
amount of $245,000 if the Rogers fail to close by March 31, 2022.
Conditional authority is needed so that the Debtors do not lose the
back-up, cash sale.  Indeed, the back-up, cash must close on or
before the 6th of April 2022 or the Debtors will lose that sale.

Proceeds from the sale, after the payment of associated closing
costs, will be paid to First National Bank of Heavener as the lien
holder at closing with the remainder to be paid to the Chapter 11
Trustee Charles Greenough.

A closing statement of the sale will be provided by the Debtors to
the Chapter 11 Trustee, Charles Greenough, within 15 days of the
sale of the subject real estate if the conditional sale closes.  If
the Rogers complete their closing by the 31st of March 2022, then
the Chapter 11 Trustee will receive the closing statement for the
Rogers' sale within 15 days of that sale closing pursuant to the
Oct. 22, 2020 Order.

The Debtors believe and state the final sale of real property
should be sufficient to pay the remainder of their debt in full.

Russell Scott Clark and Cheryn Blair Clark sought Chapter 11
protection (Bankr. E.D. Okla. Case No. 18-81371) on Dec. 13, 2018.
On May 1, 2019, Charles Greenough was appointed Chapter 11
Trustee.



RYAN R. STEVENS: $450K Sale of Corvallis Property to DeKeizers OK'd
-------------------------------------------------------------------
Judge Thomas M. Renn of the U.S. Bankruptcy Court for the District
of Oregon authorized Ryan Richard Stevens' sale of the residential
lot known as Vacant Lot 1000, NW Soap Creek Rd., in Corvallis,
Oregon, to Daniel and Joy DeKeizer for $450,000.

The Real Estate Broker, Windermere Willamette Valley, will be paid
its commissions from the sale in the amount of $27,000.

In connection with such sale transaction, the DIP is authorized and
empowered to execute and deliver all deeds, instruments, and
documents and to take all other actions that may be reasonably
necessary or desirable to consummate the transactions contemplated
by the sale agreement and the Order.

All proceeds remaining after paying expenses, taxes, commissions,
fees, costs, liens, and other charges as provided in the notice and
as set forth in a final escrow closing statement will be paid via
joint check to the Debtor and Debora Stevens. Those proceeds will
be subject to distribution in the pending dissolution of marriage
case.

The DIP is authorized to take all actions necessary to effectuate
the relief granted by the Order.

Notwithstanding Bankruptcy Rule 6004(h), the Order will be
effective immediately upon its entry.

Ryan Richard Stevens sought Chapter 11 protection (Bankr. D. Ore.
Case No. 22-60136) on Feb. 11, 2022.  The Debtor tapped Keith
Boyd,
Esq., as counsel.



SAMSONITE INTERNATIONAL: S&P Ups ICR to 'B+', Outlook Positive
--------------------------------------------------------------
S&P Global Ratings raised its issuer credit rating on
Luxembourg–based Samsonite International S.A. to 'B+' from 'B',
its issue-level rating on its senior secured debt to 'BB-' from
'B+', and our issue-level rating on its senior unsecured debt to
'B+' from 'B'.

S&P said, "We expect Samsonite will continue to improve its credit
metrics because the demand for domestic travel remains positive and
government restrictions on international travel are easing. The
positive outlook reflects that we could raise our ratings on the
company over the next 12 months if it sustains its current credit
metrics while navigating the challenging macroeconomic landscape.

"The upgrade reflects the significant improvement in Samsonite's
FOCF generation and credit metrics and our belief the demand trends
for domestic and international travel will support a continued
recovery in its operating performance over the next 12 months
.Samsonite has improved its profitability supported by its
increasing sales and aggressive cost-reduction actions, though its
profitability remains significantly below its pre-pandemic levels.
We continue to forecast the company's S&P Global Ratings-adjusted
leverage will improve to close to 4x by the end of 2022 (from the
mid-6x area in 2021), which is almost a full turn lower than we
previously expected. We also forecast that Samsonite's sales will
increase by about 45% in 2022 unless changes in its operating
environment significantly disrupt its path to recovery. An increase
in the company's top-line revenue, combined with the realization of
benefits from its annualized cost savings, will likely cause its
leverage to continue to decline toward its pre-pandemic level of 3x
in 2023.

"We do not expect that Samsonite's sales will fully recover to
pre-pandemic levels until early 2024. The company increased its
sales by 32% year-over-year in 2021, though they remained 44% below
its 2019 levels. Samsonite sequentially improved its sales over the
year as they were down 57% relative to its 2019 levels in the first
quarter, 52% in the second quarter, 38% in the third quarter, and
28% in the fourth quarter (on a constant currency basis and
excluding the recently divested Speck asset from historical
periods). We expect the company to continue to improve its sales
but anticipate it will end 2022 with revenue of about 20% below its
2019 levels. A rebound in international travel is critical to
support a full recovery in Samsonite's sales. Countries have been
easing their individual travel restrictions, though how governments
will react to the spread of new coronavirus variants remains
uncertain. Notably, domestic travel volumes remain on an upward
trajectory, though there have been temporary declines during the
initial rapid spread of the delta and omicron variants. However,
the decline in travel volumes related to the spread of the omicron
variant was less severe than the decline during the initial
appearance of the delta variant, which indicates that consumers are
increasingly willing to travel despite ongoing virus concerns.
Nevertheless, the emergence of a new variant could cause
governments to prolong or reimpose travel restrictions on
international routes, which would slow the expected rebound in
travel volumes. If this occurs, Samsonite may underperform our
base-case forecast, which assumes vaccine rollouts continue to
improve consumer mobility and increase the demand for its
products."

Additionally, rising fuel costs could increase travel costs for
consumers who are already facing lower discretionary income due to
the cost inflation affecting consumer staples. Lastly, the
Russia-Ukraine military conflict could delay the recovery in
consumer willingness to travel internationally, especially to
Europe. All of these factors could further delay Samsonite's
recovery and remain a risk to S&P's forecast.

The aggressive cost-cutting initiatives management implemented
during the pandemic have stemmed the company's cash burn and
positioned it for margin expansion when its sales recover. The
company has taken aggressive measures since the onset of the
pandemic to address its fixed-cost structure through permanent cost
cuts, including headcount reductions, store closures, savings from
temporary rent reductions, cutbacks on corporate spending, and
lower advertising spending. Specifically, Samsonite reduced its
total full- time equivalent headcount to 9,100 worldwide as of Dec.
31, 2021, which compares with full-time equivalent headcount of
approximately 14,500 worldwide as of June 30, 2019. In addition,
the company exited 273 stores (net of new store openings) since
June 2019, which reduced its total store count to 1,005 as of Dec.
31, 2021. These measures, combined with Samsonite's minimal capex
and aggressive working capital actions, enabled it to generate
positive FOCF in the third and fourth quartersof 2021.

Furthermore, the company stripped out approximately $200 million of
permanent costs from its selling, general, and administrative
(SG&A) expenses relative to its 2019 levels. S&P said, "For 2021,
Samsonite's fixed SG&A costs were $371 million lower than in 2019,
though we view this level of SG&A reduction as unsustainable and
believe its costs will likely return as its performance recovers
and it expands its revenue. We expect the company's performance
will continue to recover in 2022 and anticipate it will improve its
S&P Global Ratings-adjusted EBITDA to about $450 million while
generating nearly $250 million of FOCF for the year. Further, we
expect Samsonite's S&P Global Ratings-adjusted EBITDA margin to
improve to the 15% area by the end of 2022, which is lower than our
previous forecast because it incorporates the currently
inflationary environment and uncertain economic backdrop."

Supply chain constraints and higher freight, labor, and input costs
are additional risks to the company's financial recovery. Samsonite
is currently experiencing supply chain constraints and increased
freight costs due to port congestion and shipping delays. The
company's profitability is also being constrained by higher raw
material and labor costs, while the non-renewal of the U.S.
generalized system of preferences (GSP) continues to pressure its
EBITDA in the U.S. The GSP system reduces the tariffs on several of
the products that Samsonite imports into the U.S. Although the
company expects these costs to increase further, it has been
successful in partially offsetting these headwinds through price
increases, product reformulations, and by leveraging its supplier
relationships to limit its cost pressure.

S&P said, "Samsonite's liquidity remains adequate and we expect it
will continue to repay debt in 2022. The company ended the year
with a solid cash position of $1.3 billion. It also generated $358
million of FOCF in 2021, which, due to management's cost-cutting,
exceeded our prior projection of $100-$150 million. The company
repaid about $370 million ($403 million in total, including
mandatory amortization) of debt in 2021 and refinanced its
incremental term loan B, which provided it with approximately $20
million of annual interest savings. We now expect that Samsonite
will start to increase its capex, mainly for store refurbishments,
which will likely reduce its annual FOCF to $270 million. We also
expect the company will continue to opportunistically repay debt in
2022." Management stated that it will not pay a dividend for the
foreseeable future because its first priority is managing through
the challenges of the pandemic while maintaining its liquidity
position.

The positive outlook on Samsonite reflects that S&P could raise its
ratings over the next 12 months.

S&P could raise its ratings on Samsonite if:

-- It sustains leverage of less than 4.5x;

-- It continues to increase its revenue toward pre-pandemic levels
supported by an ongoing improvement in travel trends and less
severe government restrictions in response to the spread of new
coronavirus variants; and

-- S&P believes it can successfully navigate the inflationary
macroeconomic environment such that it experiences continued demand
for its products and is able to offset rising costs through its
savings initiatives and pricing.

S&P could revise its outlook on Samsonite to stable if it expects
it to sustain leverage of more than 4.5x. This could occur if:

-- S&P does not expect travel trends or macroeconomic conditions
to materially improve over the next year such that it anticipates
it will delay the full recovery of the company's credit metrics to
pre-pandemic levels;

-- Samsonite is unable to offset or pass on rising freight, labor,
and input costs, which reduces its profitability; or

-- There is a sharp decline in the demand for the company's
products due to an exogenous shock related to the pandemic, a
recession, or a geopolitical conflict in Europe.

ESG credit indicators: To E-2, S-3, G-2; From E-2, S-4, G-2

Social factors are a moderately negative consideration in our
credit rating analysis of Samsonite. The company relies on the
demand for travel, tourism, and workwear accessories for the
majority of its sales. The score revision reflects Samsonite's
improved financial metrics, liquidity, and recovery from
unprecedented volume declines stemming from the COVID-19 pandemic.

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



SCHULDNER LLC: Trustee's $87K Sale of Duluth Asset to Youngs OK'd
-----------------------------------------------------------------
Judge Katherine A. Constantine of the U.S. Bankruptcy Court for the
District of Minnesota authorized Steven B. Nosek, in his capacity
as the Subchapter V Trustee of Schuldner, LLC, to sell the property
located at 1127 E 4th Street, in Duluth, Minnesota 55805, to Peter
Young and Shannon Young for the sum of $87,000 cash.

The property to be sold and the land referred to herein below is
reported to be Abstract, situated in the County of St. Louis, State
of MN and described as follows: Lot Fourteen (14), Block
Ninety-seven (97), Portland Division of Duluth, St. Louis County,
Minnesota.  This property is Abstract. PID 010-3830-15360.   

The sale is free and clear of liens, claims and encumbrances, and
all such liens, claims, encumbrances and interests, will attach to
the proceeds of the sale.

The proceeds of the sale, subsequent to the deduction for normal
closing costs and expenses, may be directed by the Trustee, on
behalf of the Debtor, to be distributed to Wilmington Trust,
National Association, as Trustee, for the Benefit of the Holders of
B2R Mortgage Trust 2016-1 Mortgage Pass-Through Certificates.

The Trustee, on behalf of the Debtor, is authorized and empowered
to take such steps, expend such sums of money and do such other
things as may be necessary to implement and effect the terms of the
Order.

                      About Schuldner LLC

Schuldner LLC is a privately held company engaged in activities
related to real estate.  It owns 15 single-family rental homes in
Duluth, Minn., with a total appraised value of $1.8 million.

Schuldner filed for Chapter 11 protection (Bankr. D. Minn. Case
No.
18-43739) on Nov. 30, 2018.  In the petition signed by Carl L.
Green, president, the Debtor disclosed $1,806,000 in assets and
$1,035,000 in debt.  The Hon. Katherine A. Constantine is the case
judge.  The Debtor hired Joseph W. Dicker, P.A., as counsel.



SCHULDNER LLC: Trustee's $93K Sale of Duluth Property to Yue Okayed
-------------------------------------------------------------------
Judge Katherine A. Constantine of the U.S. Bankruptcy Court for the
District of Minnesota authorized Steven B. Nosek, in his capacity
as the Subchapter V Trustee of Schuldner, LLC, to sell the property
located at 731 E 5th Street, in City of Duluth, County of St.
Louis, State of Minnesota 55805, and legally described as Block 110
Lot 0016 SLY 75 Ft Portland Division of Duluth, to Guojin Yue for
$93,000 cash.

The sale is free and clear of liens, claims and encumbrances
outside the ordinary course of business.

The proceeds of the sale, subsequent to the deduction for normal
closing costs and expenses, may be directed by the Trustee, on
behalf of the Debtor, to be distributed to Wilmington Trust,
National Association, as Trustee, for the Benefit of the Holders of
B2R Mortgage Trust 2016-1 Mortgage Pass-Through Certificates.

The Trustee, on behalf of the Debtor, is authorized and empowered
to take such steps, expend such sums of money and do such other
things as may be necessary to implement and effect the terms of the
Order.

                      About Schuldner LLC

Schuldner LLC is a privately held company engaged in activities
related to real estate.  It owns 15 single-family rental homes in
Duluth, Minn., with a total appraised value of $1.8 million.

Schuldner filed for Chapter 11 protection (Bankr. D. Minn. Case
No.
18-43739) on Nov. 30, 2018.  In the petition signed by Carl L.
Green, president, the Debtor disclosed $1,806,000 in assets and
$1,035,000 in debt.  The Hon. Katherine A. Constantine is the case
judge.  The Debtor hired Joseph W. Dicker, P.A., as counsel.



SCHULDNER LLC: Trustee's Duluth Asset Sale to Redeeming Homes OK'd
------------------------------------------------------------------
Judge Katherine A. Constantine of the U.S. Bankruptcy Court for the
District of Minnesota authorized Steven B. Nosek, in his capacity
as the Subchapter V Trustee of Schuldner, LLC, to sell the property
located at 622 E 8th Street, in Duluth, Minnesota 55805, to
Redeeming Homes, LLC, for the sum of $110,000 cash.

The property to be sold and the land below is reported to be
Abstract and situated in the County of St. Louis, State of MN, and
is described as follows: West Half (W ½) of Lot Eleven (11), Block
Nine (9), Norton’s Division of Duluth St. Louis County,
Minnesota, Abstract Property, PID No. 010-3490-01260.

The sale is free and clear of liens, claims and encumbrances
outside the ordinary course of business, and all such liens,
claims, encumbrances and interests, will attach to the proceeds of
the sale.

The proceeds of the sale, subsequent to the deduction for normal
closing costs and expenses, may be directed by the Trustee, on
behalf of the Debtor, to be distributed to Wilmington Trust,
National Association, as Trustee, for the Benefit of the Holders of
B2R Mortgage Trust 2016-1 Mortgage Pass-Through Certificates.

The Trustee, on behalf of the Debtor, is authorized and empowered
to take such steps, expend such sums of money and do such other
things as may be necessary to implement and effect the terms of the
Order.

                      About Schuldner LLC

Schuldner LLC is a privately held company engaged in activities
related to real estate.  It owns 15 single-family rental homes in
Duluth, Minn., with a total appraised value of $1.8 million.

Schuldner filed for Chapter 11 protection (Bankr. D. Minn. Case
No.
18-43739) on Nov. 30, 2018.  In the petition signed by Carl L.
Green, president, the Debtor disclosed $1,806,000 in assets and
$1,035,000 in debt.  The Hon. Katherine A. Constantine is the case
judge.  The Debtor hired Joseph W. Dicker, P.A., as counsel.



SCHULDNER LLC: Trustee's Sale of Duluth Property to Normanns Okayed
-------------------------------------------------------------------
Judge Katherine A. Constantine of the U.S. Bankruptcy Court for the
District of Minnesota authorized Steven B. Nosek, in his capacity
as the Subchapter V Trustee of Schuldner, LLC, to sell the property
located at 823 N 11th Ave. E, in Duluth, Minnesota 55805, to Faith
Normann and James Normann, for the sum of $142,000 cash.

The land to be sold and the land referred to is situated in the
County of St. Louis, State of MN, and is reported to be Abstract
property, described as follows: Northerly 35 feet of the S’ly 70
feet of Lots Fourteen (14), Fifteen (15) and Sixteen (16), Block
One Hundred Fifty-nine (159), PORTLAND DIVISION, Abstract Property
St. Louis County, Minnesota, PID No. 010-3850-07410.

The sale is free and clear of liens, claims and encumbrances, and
all such liens, claims, encumbrances and interests, will attach to
the proceeds of the sale.

The proceeds of the sale, subsequent to the deduction for normal
closing costs and expenses, may be directed by the Trustee, on
behalf of the Debtor, to be distributed to Wilmington Trust,
National Association, as Trustee, for the Benefit of the Holders of
B2R Mortgage Trust 2016-1 Mortgage Pass-Through Certificates.

The Trustee, on behalf of the Debtor, is authorized and empowered
to take such steps, expend such sums of money and do such other
things as may be necessary to implement and effect the terms of the
Order.

                      About Schuldner LLC

Schuldner LLC is a privately held company engaged in activities
related to real estate.  It owns 15 single-family rental homes in
Duluth, Minn., with a total appraised value of $1.8 million.

Schuldner filed for Chapter 11 protection (Bankr. D. Minn. Case
No.
18-43739) on Nov. 30, 2018.  In the petition signed by Carl L.
Green, president, the Debtor disclosed $1,806,000 in assets and
$1,035,000 in debt.  The Hon. Katherine A. Constantine is the case
judge.  The Debtor hired Joseph W. Dicker, P.A., as counsel.



SCHULDNER LLC: Trustee's Sale of Duluth Property to Redeeming OK'd
------------------------------------------------------------------
Judge Katherine A. Constantine of the U.S. Bankruptcy Court for the
District of Minnesota authorized Steven B. Nosek, in his capacity
as the Subchapter V Trustee of Schuldner, LLC, to sell the property
located at 510 E 11th Street, in Duluth, Minnesota 55805, to
Redeeming Homes, LLC, for the sum of $53,000 cash.

The property to be sold is situated in the County of St. Louis,
State of Minnesota, and is reported to be Abstract Property and
described as follows: Lot Eighty-six (86), Block One Hundred Sixty
(160), Duluth Proper Third Division, St. Louis County, Minnesota,
Abstract Property, PID No. 010-1350-13630.

The sale is free and clear of liens, claims and encumbrances, and
all such liens, claims, encumbrances and interests, will attach to
the proceeds of the sale.

The proceeds of the sale, subsequent to the deduction for normal
closing costs and expenses, may be directed by the Trustee, on
behalf of the Debtor, to be distributed to Wilmington Trust,
National Association, as Trustee, for the Benefit of the Holders of
B2R Mortgage Trust 2016-1 Mortgage Pass-Through Certificates.

The Trustee, on behalf of the Debtor, is authorized and empowered
to take such steps, expend such sums of money and do such other
things as may be necessary to implement and effect the terms of the
Order.

                      About Schuldner LLC

Schuldner LLC is a privately held company engaged in activities
related to real estate.  It owns 15 single-family rental homes in
Duluth, Minn., with a total appraised value of $1.8 million.

Schuldner filed for Chapter 11 protection (Bankr. D. Minn. Case
No.
18-43739) on Nov. 30, 2018.  In the petition signed by Carl L.
Green, president, the Debtor disclosed $1,806,000 in assets and
$1,035,000 in debt.  The Hon. Katherine A. Constantine is the case
judge.  The Debtor hired Joseph W. Dicker, P.A., as counsel.



SCHULDNER LLC: Trustee's Sale of Duluth Property to Strathmans OK'd
-------------------------------------------------------------------
Judge Katherine A. Constantine of the U.S. Bankruptcy Court for the
District of Minnesota authorized Steven B. Nosek, in his capacity
as the Subchapter V Trustee of Schuldner, LLC, to sell the property
located at 518 East 11th Street, in Duluth, Minnesota 55805, to
Michaela Strathman and Neil Strathman for the sum of $129,900
cash.

The land to be sold and the land referred to is situated in the
County of St. Louis, State of MN, and is described as follows: Lot
90 Block 160 Duluth Proper Third Division, St. Louis County,
Minnesota. This property is reported to be Torrens, the Torrens
Certificate No. is 337574.0. PID No.  010-1350-13650.

The sale is free and clear of liens, claims and encumbrances, and
all such liens, claims, encumbrances and interests, will attach to
the proceeds of the sale.

The proceeds of the sale, subsequent to the deduction for normal
closing costs and expenses, may be directed by the Trustee, on
behalf of the Debtor, to be distributed to Wilmington Trust,
National Association, as Trustee, for the Benefit of the Holders of
B2R Mortgage Trust 2016-1 Mortgage Pass-Through Certificates.

The Trustee, on behalf of the Debtor, is authorized and empowered
to take such steps, expend such sums of money and do such other
things as may be necessary to implement and effect the terms of the
Order.

                      About Schuldner LLC

Schuldner LLC is a privately held company engaged in activities
related to real estate.  It owns 15 single-family rental homes in
Duluth, Minn., with a total appraised value of $1.8 million.

Schuldner filed for Chapter 11 protection (Bankr. D. Minn. Case
No.
18-43739) on Nov. 30, 2018.  In the petition signed by Carl L.
Green, president, the Debtor disclosed $1,806,000 in assets and
$1,035,000 in debt.  The Hon. Katherine A. Constantine is the case
judge.  The Debtor hired Joseph W. Dicker, P.A., as counsel.



SCHWEITZER-MAUDUIT INT'L: Neenah Deal No Impact on Moody's Ba3 CFR
------------------------------------------------------------------
Moody's Investors Service said Schweitzer-Mauduit International,
Inc.'s ("SWM") planned merger with Neenah, Inc. ("Neenah"), a
manufacturer of fiber-based technical products and fine paper and
packaging products (rated Ba2/negative), is credit negative. While
the transaction is modestly deleveraging, SWM's financial leverage
remains high for its business risk. Moody's estimates pro forma
2021 adjusted debt-to-EBITDA to approximate 5.5x before synergies,
noting the merger also poses integration risks amid continuing
business challenges that will likely protract SWM's de-leveraging
path. However, the transaction announcement does not have an
immediate effect on SWM's ratings, including the Ba3 corporate
family rating, or negative outlook.

At closing, the transaction will involve an equity swap as well as
paying down existing SWM revolver borrowings and repaying Neenah's
debt. In connection with these plans, SWM has obtained a $650
million initial 364-day (bridge) facility. The company also expects
to refinance its $500 million revolving credit facility, of which
$393 million was drawn as of December 31, 2021. Moody's expects the
debt capital structure to be finalized before the end of 2022.
Moody's believes the merger with Neenah will improve SWM's business
profile, adding scale and diversification, with a larger global
footprint and complementary technologies and products tied to end
markets with positive longer-term growth prospects, such as
filtration and healthcare. SWM expects to achieve at least $65
million in cost synergies within 24-36 months of transaction
close.

However, Moody's views the sizable transaction as credit negative
because it is occurring amid challenging business conditions with
both SWM and Neenah facing inflationary pressures (labor, raw
materials, freight) and supply chain headwinds. These headwinds
will continue for some time and likely be exacerbated by the
Russia-Ukraine crisis, which poses downside risks to macroeconomic
growth and supply chains. SWM is also undertaking the Neenah merger
from a leveraged position following its transformative
(debt-funded) acquisition of Scapa plc in April 2021. Moody's notes
that supply chain issues and the pace of rising input costs
relative to the timing of price increases have delayed the
realization of previously expected earnings growth and Scapa
acquisition synergies. Additionally, SWM and Neenah must navigate
secular business pressures with the gradual decline of SWM's
tobacco-related business (30% of SWM sales) and Neenah's fine paper
and printing business (18% of Neenah sales). These higher margin
and solid cash flow generative businesses have supported SWM's and
Neenah's diversification, and the growth of their industrial
(specialty materials) segments.

The transaction is expected to close in the second half of 2022,
subject to shareholder and regulatory approvals, and customary
closing conditions. The timing of earnings accretion to improve
credit metrics near term, along with the final capital structure
and Moody's view of the company's financial policy (including the
pace and size of additional debt-funded acquisitions) will be
important drivers of the ratings going forward.

Schweitzer-Mauduit International, Inc. is a producer of specialty
materials focused on resin-based nets, films and other non-wovens
through its Advanced Materials & Structures segment and fiber-based
cigarette papers and reconstituted tobacco products through its
Engineered Papers segment. Scapa Group Plc, acquired in April 2021,
is a manufacturer of adhesives, coatings and topicals through its
healthcare business, and specialty tapes for various end markets in
its industrial business. Revenue reported for the fiscal year ended
December 31, 2021 was $1.44 billion.


SCRANTON, PA: S&P Affirms 'BB+' Long-Term Rating on GO Debt
-----------------------------------------------------------
S&P Global Ratings revised its outlook to positive from stable on
Scranton, Pa.'s general obligation (GO) debt. At the same time, we
affirmed our 'BB+' long-term rating on the city's GO debt, which is
secured by its full faith and credit pledge.

"The outlook revision reflects our view that there is a
one-in-three chance we could raise the rating over the next two
years if the city continues to improve its reserves and liquidity
and is able to demonstrate structural balance without reliance on
one-time revenues and without Pennsylvania's Act 47 financial
oversight," said S&P Global Ratings credit analyst Cora Bruemmer.

In January 2022, after 30 years of being designated a distressed
city, Scranton exited the commonwealth's Act 47 program following
the city's implementation of all the recommended actions in its Act
47 exit plan. The exit plan included measures to address legacy
costs related to pensions, health care, wages, and debt service,
putting it on a path toward fiscal stability. The city was primed
to exit Act 47 at the onset of the COVID-19 pandemic in the spring
of 2020, but due to uncertainties related to the pandemic and
outstanding litigation involving the city's ability to levy taxes
pursuant to Act 511, the Pennsylvania Department of Community and
Economic Development (DCED) approved delaying the exit until
January 2022. S&P views the city's exit from Act 47 as credit
neutral, but will be watching for how it is able to manage its
finances without financial oversight.

Scranton weathered the financial effects of the pandemic well as
management quickly adjusted expenditures to align with revenue,
resulting in a surplus in 2020 and an estimated surplus for 2021.
The city will also be aided by significant federal funding; it is
allocated to receive $68 million in American Rescue Plan Act (ARPA)
funding, which it plans to use mostly for one-time projects. The
2022 budget is break-even, but includes $5.1 million (4.8 % of
budget) of ARPA funding related to revenue loss. We will be
watching to see if the city closes this gap, and if it will
continue to rely on one-time revenue in 2023. Scranton also
converted its business privilege and mercantile (BPM) tax to a
payroll preparation tax for 2022. The change is revenue neutral in
the short term but will apply to a broader base of entities,
allowing for more growth and stability over the long term.

"We believe Scranton's relatively lower wealth and income ratios
and high fixed costs will remain credit pressures; however, if over
the next two years, the city is able to navigate its challenges in
aligning revenue and expenditures without the assistance of the
commonwealth's fiscal oversight, our assessment of its credit
quality would likely improve to investment-grade," said Ms.
Bruemmer.

S&P said, "We view the city's social risks as elevated relative to
the sector standard because of its weak sociodemographic profile.
Its lower wealth and income metrics are a social capital risk that
has inhibited its ability to collect revenue and may cause greater
demand for services. We analyzed Scranton's environmental and
governance risks relative to its economy, management, and financial
measures and determined that they are in line with our view of the
sector standard. The city is not prone to extreme weather events.
It did experience a ransomware cyber-security attack within the
last two years, but there was no material financial or operational
effect on the city, and it has taken the requisite steps to improve
its vulnerabilities."



SHAW 3RD HOLDINGS: $2.5M Sale of D.C. Property to Archdiocese OK'd
------------------------------------------------------------------
Judge Elizabeth L. Gunn of the U.S. Bankruptcy Court for the
District of Columbia authorized Shaw 3rd Holdings, LLC's sale of
its improved parcel of real estate located in the LeDroit Park
Subdivision of Washington, D.C., with a street address of 1901 3rd
Street, NW, in Washington, D.C. 20020, to the Archdiocese of
Washington for $2.5 million, pursuant to their Sales Contract,
dated Aug. 31, 2021, as amended by various addenda.

The Debtor is authorized to pay all ordinary and customary costs of
closing, as reflected on the preliminary Settlement Statement.

The sale is free and clear of the liens of PS Funding, Inc. and
Three Sisters Capital Partners, LLC, with such parties' liens
attaching to the proceeds of the sale.

The net sales proceeds from the sale of the Property, as
authorized, will be paid to the Debtor's counsel,
RoganMillerZimmerman, PLLC, to be held in the counsel's attorney
IOLTA account, pending resolution of the Adversary Proceeding and
further order of the Court, directing the disbursement of said
funds and payment of all necessary US Trustee Quarterly Fees.

                     About Shaw 3rd Holdings

Shaw 3rd Holdings, LLC filed a voluntary Chapter 7 petition
(Bankr.
D. D.C. Case No. 20-00467) on Dec. 2, 2020.  The court converted
the case to one under Chapter 11 on Feb. 24, 2021.  Judge
Elizabeth
L. Gunn oversees the case.  Christopher Rogan, Esq., at
RoganMillerZimmerman, PLLC, represents the Debtor as legal
counsel.



SHILO INN BEND: Wins Cash Collateral Access Thru Oct 31
-------------------------------------------------------
The U.S. Bankruptcy Court for the Western District of Washington at
Tacoma authorized Shilo Inn, Bend, LLC and Shilo Inn, Warrenton,
LLC to use cash collateral on an interim limited basis for the
period from March 24, 2022 until the earliest to occur of (a) the
date that the current order ceases to be in effect, or (b) the
occurrence of a Termination Event.

A Termination Event consists of any of the following:

   a. October 31, 2022 (the Outside Date);

   b. The Debtors' failure to deposit on a daily basis all cash
receipts and collections in their DIP Account(s);

   c. Entry of an order, without the consent of the Secured
Creditors, reversing, staying or modifying the current order in any
material respect, or terminating the Debtors' use of cash
collateral pursuant to this order;

   d. Filing by the Debtors of an application for the approval of
any superpriority claim which is pari passu with or senior to the
Adequate Protection Obligations of Adequate Protection Liens, or
the granting of any such pari passu or senior superpriority claim,
except any such superpriority claim or lien arising thereunder;

   e. Entry of an order granting relief from the automatic stay to
permit foreclosure, possession, set-off or any similar remedy with
respect to any collateral necessary to the conduct of the Debtors'
business;

   f. Payment of a prepetition claim, except as permitted by a
Court order or the budget;

   g. Dismissal of the Debtors' Chapter 11 case, or its conversion
to a case under Chapter 7, or the appointment of a Chapter 11
trustee or an examiner with enlarged powers relating to the
business operations; and

   h. The Debtors' failure to maintain, with financially sound
insurance companies, insurance against risks customarily maintained
by companies in businesses similar to the Debtors' business.

RSS WFCM2015NXS4-OR SIB, LLC and RSS WFCM2016NXS5-OR SIW, LLC
assert an interest in the Debtors' cash collateral.

The Secured Creditors, either directly or through a predecessor,
extended certain prepetition credit facilities to Shilo Bend and
Shilo Warrenton, respectively.  The Credit Facilities are
evidenced, in part, by certain notes, security instruments,
assignments of leases, UCC-1 statements, and any and all other
pre-petition documents, agreements, and instruments evidencing,
securing, or in any manner relating to the loans.

As adequate protection for the Debtors' use of cash collateral, the
Secured Creditors are granted a first priority post-petition
security interest and lien in, to and against all of the Debtors'
assets, to the same priority, validity and extent that the Secured
Creditors held a properly perfected pre-petition security interest
in such assets.

As a component of adequate protection, the Debtors will make
monthly payments to the Secured Creditors in an amount equal to
monthly interest only payments at the contract (non-default) rate
on the principal amount of the Loan, in the amount of $43,425 per
month for Shilo Bend and the amount of $22,562 per month for Shilo
Warrenton, commencing on or about April 15, 2022, and continuing
monthly thereafter on the 15th of each month through October 15,
2022. The Secured Creditors will apply the Monthly Payments to its
secured claim.

The liens and security interests granted are deemed perfected
without the necessity for filing or execution of documents which
might otherwise be required under non-bankruptcy law for the
perfection of said security interests.

A copy of the order is available for free at https://bit.ly/3IJgcz8
from PacerMonitor.com.

A further interim hearing on the matter is scheduled for October
12, 2022, at 10 a.m.

          About Shilo Inn, Bend, and Shilo Inn, Warrenton

Shilo Inn, an independently owned and operated hospitality company
with locations in seven western states and Texas, operate Shilo
Inn, Bend, LLC and Shilo Inn, Warrenton, LLC in Oregon.

On August 13, 2021, the companies contemporaneously filed voluntary
Chapter 11 petitions with the U.S. Bankruptcy Court for the Western
District of Washington.  The cases are jointly administered under
Shilo Inn, Bend, LLC's case (Bankr. W.D. Lead Case No. 21-41340).

Judge Mary Jo Heston presides over the cases.

On the Petition date, Shilo Inn, Bend estimated $10 million to $50
million in both assets and liabilities, while Shilo Inn, Warrenton
estimated $1 million to $10 million in both assets and liabilities.
The petitions were signed by Mark Hemstreet as secretary of Shilo
Bend Corp., the Debtors' manager.

Stoel Rives LLP represents the Debtors as counsel.



SHILO INN IDAHO FALLS: Wins Cash Collateral Access Thru Oct 31
--------------------------------------------------------------
Judge Brian D. Lynch of the U.S. Bankruptcy Court for the Western
District of Washington authorized Shilo Inn, Idaho Falls, LLC to
use cash collateral, pursuant to the budget, to pay for operating
expenses and costs of administration it incurred for the interim
period from March 24, 2022 until the earliest to occur of (a) the
date that the current order ceases to be in effect, or (b) the
occurrence of a Termination Event.

A Termination Event consists of any of the following:

   a. October 31, 2022 (the Outside Date);

   b. The Debtor's failure to deposit on a daily basis all cash
receipts and collections in its DIP Account(s);

   c. Entry of an order, without the consent of the Secured
Creditor, reversing, staying or modifying the current order in any
material respect, or terminating the Debtor's use of cash
collateral pursuant to this order;

   d. Filing by the Debtor of an application for the approval of
any superpriority claim which is pari passu with or senior to the
Adequate Protection Obligations of Adequate Protection Liens, or
the granting of any such pari passu or senior superpriority claim,
except any such superpriority claim or lien arising thereunder;

   e. Entry of an order granting relief from the automatic stay to
permit foreclosure, possession, set-off or any similar remedy with
respect to any collateral necessary to the conduct of the Debtor's
business;

   f. Payment of a prepetition claim, except as permitted by a
Court order or the budget;

   g. Dismissal of the Debtor's Chapter 11 case, or its conversion
to a case under Chapter 7, or the appointment of a Chapter 11
trustee or an examiner with enlarged powers relating to the
business operations; and

   h. The Debtor's failure to maintain, with financially sound
insurance companies, insurance against risks customarily maintained
by companies in businesses similar to the Debtor's business.

As previously reported by the Troubled Company Reporter, RSS CGCMT
2017P7-ID SIIF, LLC -- successor in interest to Natixis Real Estate
Capital LLC -- asserts an interest in the cash collateral on
account of a note for $5,300,575 in original principal amount dated
November 2, 2015; a related Loan Agreement; and Deed of Trust
Assignment of Leases and Rents, Security Agreement, all of which
the Debtor executed in favor of Natixis who assigned its rights in
the Loan Documents to the Secured Creditor.

As adequate protection for the Debtor's use of cash collateral, the
Secured Creditor is granted a first priority post-petition security
interest and lien in, to and against all of the Debtor’s assets,
to the same priority, validity and extent that the Secured Creditor
held a properly perfected pre-petition security interest in such
assets.

As a component of adequate protection, the Debtor will make monthly
payments to the Secured Creditor in an amount equal to monthly
interest only payments at the contract (non-default) rate on the
principal amount of the Loan, in the amount of $26,837 per month,
commencing on or about April 15, and continuing monthly thereafter
on the 15th of each month through October 15, 2022.

The Secured Creditor will apply the Monthly Payments to its secured
claim.  The Debtor will also grant the Secured Creditor a first
priority post-petition security interest and lien against all of
the Debtor's assets, to the same priority, validity and extent that
the Secured Creditor held a properly perfected pre-petition
security interest in such assets, except for claims or recoveries
by or on behalf of the Debtor.

The liens and security interests granted are deemed perfected
without the necessity for filing or execution of documents which
might otherwise be required under non-bankruptcy law for the
perfection of said security interests.

A copy of the Sixth Agreed Order is available for free at
https://bit.ly/3Dctvab from PacerMonitor.com.

An eighth interim hearing will be held on October 12, 2022, at 10
a.m. Objections are due by October 5, with the Debtor's reply to
any such objection due no later than October 10.

                 About Shilo Inn, Idaho Falls, LLC

Shilo Inn, Idaho Falls, LLC filed a Chapter 11 petition (Bankr.
W.D. Wash. Case No. 20-42489) on November 2, 2020. At the time of
filing, Idaho Falls disclosed up to $50 million in assets and up to
$10 million in liabilities.

Judge Brian D. Lynch oversees the case.  Levene, Neale, Bender, Yoo
& Brill L.L.P. and Stoel Rives LLP serve as counsel to Idaho
Falls.

Idaho Falls' case is not jointly administered with those of Shilo
Inn, Ocean Shores, LLC, and Shilo Inn, Nampa Suites, LLC, both of
which sought Chapter 11 protection (Bankr. W.D. Wash. Lead Case No.
20-42348) on October 15, 2020.  Ocean Shores and Nampa Suites'
cases are jointly administered.

Lane Powell PC represents RSS CGCMT 2017P7-ID SIIF, LLC, secured
creditor.



SHILO INN OCEAN SHORES: Wins Cash Collateral Access Thru Oct 31
---------------------------------------------------------------
The U.S. Bankruptcy Court for the Western District of Washington at
Tacoma authorized Shilo Inn, Ocean Shores, LLC and Shilo Inn, Nampa
Suites, LLC to use cash collateral  on an interim limited basis for
the period from March 24, 2022 until the earliest to occur of (a)
the date that the current order ceases to be in effect, or (b) the
occurrence of a Termination Event.

A Termination Event consists of any of the following:

   a. October 31, 2022 (the Outside Date);

   b. The Debtors' failure to deposit on a daily basis all cash
receipts and collections in its DIP Account(s);

   c. Entry of an order, without the consent of the secured
creditor, reversing, staying or modifying the current order in any
material respect, or terminating the Debtors' use of cash
collateral pursuant to this order;

   d. Filing by the Debtors of an application for the approval of
any superpriority claim which is pari passu with or senior to the
Adequate Protection Obligations of Adequate Protection Liens, or
the granting of any such pari passu or senior superpriority claim,
except any such superpriority claim or lien arising thereunder;

   e. Entry of an order granting relief from the automatic stay to
permit foreclosure, possession, set-off or any similar remedy with
respect to any collateral necessary to the conduct of the Debtors'
business;

   f. Payment of a prepetition claim, except as permitted by a
Court order or the budget;

   g. Dismissal of the Debtors' Chapter 11 case, or its conversion
to a case under Chapter 7, or the appointment of a Chapter 11
trustee or an examiner with enlarged powers relating to the
business operations; and

   h. The Debtors' failure to maintain, with financially sound
insurance companies, insurance against risks customarily maintained
by companies in businesses similar to the Debtors' business.

RSS WFCM2016NXSS-WA SIOSN, LLC's predecessor-in-interest extended
certain pre-petition credit facilities to Ocean Shores and Nampa
Suites. These credit facilities include a note, in the original
principal amount of $9,886,941 dated November 2, 2015, executed by
the Borrower in favor of Natixis Real Estate Capital LLC, a
Delaware limited liability company.

The Secured Creditor succeeded by assignment to all of the
interests of the Original Lender in the Loan Documents; and as a
result, the Secured Creditor is the current holder of the Note and
the Loan Documents.

As adequate protection for the Debtors' use of cash collateral, the
Secured Creditor is granted a first priority post-petition security
interest and lien in, to and against all of the Debtors' assets, to
the same priority, validity and extent that the Secured Creditor
held a properly perfected pre-petition security interest in such
assets.

As a component of adequate protection, the Debtors will each make
monthly payments to the Secured Creditor in an amount equal to
monthly interest only payments at the contract (non-default) rate
on the principal amount of the Loan, in the amount of $29,900 per
month for Ocean Shores and $16,100 for Nampa Suites, commencing on
or about April 15, 2022, and continuing monthly thereafter on the
15th of each month through October 15, 2022. The Secured Creditor
will apply the Monthly Payments to its secured claim in accordance
with the applicable Loan Documents.

The liens and security interests granted are deemed perfected
without the necessity for filing or execution of documents which
might otherwise be required under non-bankruptcy law for the
perfection of said security interests.

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

A further interim hearing on the matter is scheduled for October
12, 2022, at 10 a.m.

                          About Shilo Inn

Hospitality companies Shilo Inn, Ocean Shores, LLC and Shilo Inn,
Nampa Suites, LLC sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. W.D. Wash. Lead Case No. 20-42348) on Oct.
15, 2020.

At the time of filing, Shilo Inn, Ocean Shores disclosed assets of
between $10 million and $50 million and liabilities of the same
range. Shilo Inn, Nampa Suites disclosed $1 million to $10 million
in both assets and liabilities.

Judge Brian D. Lynch oversees the cases.

The Debtors tapped Levene, Neale, Bender, Yoo & Brill L.L.P. as
their bankruptcy counsel and Stoel Rives LLP as their local
counsel.



SINTX TECHNOLOGIES: Incurs $8.8 Million Net Loss in 2021
--------------------------------------------------------
SINTX Technologies, Inc. filed with the Securities and Exchange
Commission its Annual Report on Form 10-K disclosing a net loss of
$8.78 million on $606,000 of product revenue for the year ended
Dec. 31, 2021, compared to a net loss of $7.03 million on $594,000
of product revenue for the year ended Dec. 31, 2020. The Company
reported a net loss of $4.79 million for the year ended Dec. 31,
2019.

As of Dec. 31, 2021, the Company had $21.84 million in total
assets, $4.11 million in total liabilities, and $17.73 million in
total stockholders' equity.

The Company had an accumulated deficit of $249.9 million and $241.1
million as of Dec. 31, 2021 and 2020, respectively.  

SINTX stated, "To date, the Company's operations have been
principally financed from proceeds from the issuance of preferred
and common stock and, to a lesser extent, cash generated from
product sales.  It is anticipated that the Company will continue to
generate operating losses and use cash in operations.  The
Company's continuation as a going concern is dependent upon its
ability to increase sales, and/or raise additional funds through
the capital markets.  Whether and when the Company can attain
profitability and positive cash flows from operations or obtain
additional financing is uncertain.

"The Company is actively generating additional scientific and
clinical data to have it published in leading industry
publications. The unique features of our silicon nitride material
are not well known, and we believe the publication of such data
would help sales efforts as the Company approaches new prospects.
The Company is also making additional changes to the sales
strategy, including a focus on revenue growth by expanding the use
of silicon nitride in other areas outside of spinal fusion
applications.  For instance, results from an independent study
demonstrated the potential anti-viral properties of our silicon
nitride.  We believe that we may be able to apply our silicon
nitride powder to personal protection products, such as face masks,
gowns and gloves, resulting in inactivation of viruses that come
into contact with the items."

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

https://www.sec.gov/ix?doc=/Archives/edgar/data/1269026/000149315222007776/form10-k.htm

                     About SINTX Technologies

Headquartered in Salt Lake City, Utah, SINTX Technologies --
https://ir.sintx.com -- is an OEM ceramics company that develops
and commercializes silicon nitride for medical and non-medical
applications.  The core strength of SINTX Technologies is the
manufacturing, research, and development of silicon nitride
ceramics for external partners.  The Company presently manufactures
advanced ceramics powders and components in its FDA registered, ISO
13485:2016 certified, and ASD9100D certified manufacturing
facility.


SKILLZ INC: S&P Downgrades ICR to 'CCC+', Outlook Stable
--------------------------------------------------------
S&P Global Ratings lowered its issuer credit rating on San
Francisco-based mobile gaming platform operator Skillz Inc. to
'CCC+' from 'B-'.

S&P said, "At the same time, we lowered our issue-level rating on
the company's senior secured notes to 'CCC+' from 'B-'. The stable
outlook on Skillz reflects our expectation that the company will
remain EBITDA and cash flow negative over the next few years, but
its substantial cash balance of more than $700 million provides
more than sufficient liquidity to fund its operations over the next
12 months.

Skillz Inc. issued revenue and profitability guidance for 2022 that
is significantly weaker than we previously expected and we believe
the execution risk associated with achieving profitability is
higher than previously anticipated.

"Skillz's 2022 revenue guidance is materially lower than we
previously expected and we now do not expect the company will be
able to achieve breakeven profitability by 2024. The company's
total revenue increased 67% in 2021 to $384 million, which was
roughly in line with our expectations. However, Skillz's guidance
for 2022 calls for only $400 million of total revenue or a roughly
4% rise. This is materially lower than our initial expectation for
a 45% improvement when we assigned our 'B-' issuer credit rating in
December 2021. The company attributes the expected slowdown to its
plan to refocus its marketing strategy on more efficient and
profitable programs. This includes planned reductions to both
engagement marketing and user acquisition relative to 2021. Even
after cutting back on marketing, Skillz is still guiding to an
adjusted EBITDA margin in the -30% or worse area for 2022, which is
weaker than the -20% to -25% we were expecting.

"We do not believe cutting marketing spending is a sustainable path
to achieving profitability for Skillz as it currently lacks scale.
It is also unclear how the changes in engagement marketing could
affect user retention and spending. Furthermore, such a drastic
change in anticipated revenue growth and marketing strategy in such
a short period of time leads us to believe that there could be
further unpredictability related to the company's ability to meet
its revenue and cash burn guidance over the next few years.

"We expect Skillz's cash burn to remain elevated in 2022. Given its
updated guidance, we expect the company's 2022 cash burn to be
roughly the same or higher than the $183 million of free cash flow
losses it experienced in 2021 because the interest expense from its
December 2021 notes issuance will more than offset any improvement
in its EBITDA margin. Skillz ended 2021 with $743 million of cash
and marketable securities and we believe its sources of liquidity
will likely only be about 4.0x its uses over the next 12 months.
While we do not envision a default occurring over the next 12-24
months, we believe the company's capital structure is unsustainable
unless it demonstrates a clear and effective strategy to improve
its cash burn without sacrificing its revenue growth and user
retention."

Skillz faces significant execution risk in achieving scale. Skillz
has a niche market position with a skills-based competition
business model that provides an alternative to advertising and
in-app purchase monetization models for small developers in the
casual gaming market. The company's platform enables small game
developers to compete with larger ones like Activision, Electronic
Arts (EA), Playtika and Zygna that can easily outspend them on user
acquisition marketing. Skillz often performs user acquisition
marketing on behalf of the developer in exchange for a higher share
of the game's profits. As developers grow, they can choose to
perform their own user acquisition marketing in exchange for a
lower profit share. The goal is to create a virtuous cycle where
both the developer and the platform can grow its user base and the
user remains engaged with a multitude of games to compete in.

The company's platform is currently below the scale necessary to
achieve this virtuous cycle. Because its platform is still
sub-scale, the company needs to spend heavily and effectively on
user-acquisition over the next few years. This presents significant
execution risk because if the company is unable to achieve the
necessary returns on its user acquisition marketing or is unable to
retain users with effective engagement marketing, it could deplete
its capital before achieving scale or profitability. Skillz must
grow its user base to the point that the profit from existing user
cohorts is sufficient to fund enough user acquisition to replace
any churn and grow total paying users. The company spent more on
marketing than we expected in 2021 and subsequently lowered both
its revenue growth and marketing spend expectations for 2022. In
S&P's view, this indicates that its marketing strategy was not as
effective as anticipated in 2021 and that there is greater
execution risk associated with its growth plan.

The stable outlook on Skillz reflects S&P's expectation that the
company will remain EBITDA and cash flow negative over the next few
years, but its substantial cash balance of over $700 million
provides more than sufficient liquidity to fund its operations over
the next 12 months.

S&P could lower the rating if it envisions a specific default
scenario over the next 12 months. A conventional default is
currently unlikely due to the company's substantial cash balance,
but S&P could lower the rating over the next few years if:

-- User acquisition costs continue to increase and users churn
faster than expected due to changes in the company's engagement
marketing strategy, such that the company continues to burn cash at
a high annual rate and we believe a conventional default is likely.
This scenario assumes the company cannot raise additional capital;
or

-- The company seeks to restructure its debt obligations.

While unlikely over the next 12 months, S&P could raise its ratings
if:

-- Revenue growth accelerates again to a high-double-digit
percentage rate;

-- Cash burn consistently improves on an annual basis; and

-- The company demonstrates a clear and easily attainable path to
consistent profitability with a track record of meeting its annual
guidance.

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

S&P said, "Social factors are a moderately negative consideration
in our credit rating analysis of Skillz. The company is currently
able to operate its platform in 41 U.S. states without a gambling
license. However, if Skillz significantly grows its platform, it
could potentially draw more attention to the regulatory environment
for skills-based gaming. Additionally, the Google Play store
doesn't currently allow any apps that offer skills-based gaming.
Further changes in regulations or app store policies could have a
material effect on Skillz's business. Governance is also a
moderately negative consideration because the company's founder and
CEO, Andrew Paradise, controls 84% of its voting power and could
choose to favor his interests above those of the other
stakeholders."



SKY MEDIA: Leases Miami Assets to Passive Ecommerce for $20K/Month
------------------------------------------------------------------
Sky Media Pay, Inc., asks the U.S. Bankruptcy Court for the
Southern District of Florida to authorize it to lease the real
property located at 200 Biscayne Boulevard Way, Suite 4801 and
Suite 4811, in Miami, Florida 33131, to Passive Ecommerce LLC for
$20,000 monthly for one year.

The Debtor has been approved to retain Fortune International Realty
to either sell or lease its four residential properties in Schedule
B of the petition, as follows: 200 Biscayne Boulevard Way, Suite
4801, Miami FL 33131; 200 Biscayne Boulevard Way, Suite 4811, Miami
FL 33131; 200 Biscayne Boulevard Way, Suite 4704, Miami FL 33131;
and 200 Biscayne Boulevard Way, Suite 4712, Miami FL 33131.

The units at 200 Biscayne Boulevard Way, Suite 4801 and Suite 4811
Miami FL 33131 has a potential lessee, having signed a contract to
lease the unit at $20,000 monthly for one year.

The Lessee agrees to pay the 1st and 2nd month rental upon lessor
signing, and has paid a $20,000 security deposit.  The Lessee will
also pay the last months' rent upon signing the lease which is to
begin March 15, 2022.

The Lessee has agreed to allow continued showing of the property
for sale during the lease.  

The lease states that signing can only be done upon approval of the
Court.

A copy of the Contract is available at https://tinyurl.com/y9tey6n6
from PacerMonitor.com free of charge.

                        About Sky Media Pay

Sky Media Pay, Inc. is the fee simple owner of four real
properties
in Miami, Fla., having a total current value of $2.52 million.

Sky Media Pay filed a voluntary petition for Chapter 11 protection
(Bankr. S.D. Fla. Case No. 21-20444) on Oct. 29, 2021, listing
$2,521,691 in total assets and $4,503,498 in total liabilities.
Paola Angulo, president, signed the petition.   

Judge Laurel M. Isicoff oversees the case.   

Roshawn Banks, Esq., at The All Law Center, PA, serves as the
Debtor's legal counsel.



SOUTHERN CALIFORNIA: Taps Hahn Fife & Company as Financial Advisor
------------------------------------------------------------------
Southern California Research, LLC seeks approval from the U.S.
Bankruptcy Court for the Central District of California to employ
Hahn Fife & Company, LLP as its financial advisor and accountant.

The firm's services include:

     (a) preparing monthly operating reports;

     (b) preparing cash flow and projections;

     (c) providing liquidation analysis and business operational
efficiency analysis;

     (d) assisting in the formulation, preparation and confirmation
of a plan of reorganization; and

     (e) reviewing financial documents and any other reasonable
duties.

The firm's hourly rates range from $80 for staff to $470 for
partner.

In addition, the firm will seek reimbursement for expenses
incurred.
    
Donald Fife, a certified public accountant and a partner at Hahn
Fife & Company, disclosed in a court filing that his firm is a
"disinterested person" as that term is defined in Section 101(14)
of the Bankruptcy Code.

The firm can be reached through:

     Donald T. Fife, CPA
     Hahn Fife & Company, LLP
     790 E. Colorado Bl., 9th Floor
     Pasadena, CA 91101
     Telephone: (626) 792-0855
     Facsimile: (626) 270-5701
     Email: dfife@hahnfife.com
            
                About Southern California Research

Southern California Research, LLC is a private medical group in
Thousand Oaks, Calif., that conducts clinical research trials.

Southern California Research filed its voluntary petition for
relief under Chapter 11 of the Bankruptcy Code (Bankr. C.D. Cal.
Case No. 22-10022) on Jan. 12, 2022, listing $184,280 in assets and
$11,753,616 in liabilities. Darrell Maag, managing member, signed
the petition.

Judge Deborah J. Saltzman oversees the case.

The Debtor tapped Craig G. Margulies, Esq., at Margulies Faith, LLP
as legal counsel, and Hahn Fife & Company, LLP as financial advisor
and accountant.


SPI ENERGY: Unit Appoints Former Daimler and Karma Exec as New CEO
------------------------------------------------------------------
SPI Energy Co., Ltd.'s wholly owned Phoenix Motorcars subsidiary
has appointed auto industry veteran Lance Zhou, Ph.D., as its
executive director and new chief executive officer, effective March
28, 2022.

Prior to joining Phoenix Motorcars, Dr. Zhou was CEO of Karma
Automotive, an Irvine, California-based manufacturer of luxury EVs.
Previously, Dr. Zhou was CEO and president of Beijing Foton Daimler
Automotive from July 2015 to January 2018, while serving as Level 1
vice president of Daimler AG Global and senior director of Daimler
Greater China Ltd., the Chinese operating division for commercial
vehicle of Mercedes-Benz Group from April 2014 to January 2018.
Prior to joining Daimler, Dr. Zhou was CEO of NAVECO, a joint
venture of Iveco of Fiat and Nanjing Auto, and served on its board
of directors from March 2007 to April 2014.

Dr. Zhou has been nominated as a member of the board of directors
of Phoenix Motorcars since Nov 2021 and will continue to serve on
the board after assuming his new role as CEO on March 28, 2022.

"I am excited to join Phoenix Motorcars at this important time in
its ongoing evolution," commented Zhou.  "The groundwork already
laid provides a solid foundation moving forward, and I look forward
to working together with the talented Phoenix team to drive
long-term success in the rapidly growing EV market."

"Lance is a tremendous addition to our team, and his experience and
resources will help Phoenix Motorcars expand to the next level as
it grows operations globally," said Xiaofeng Denton Peng, Chairman
& chief executive officer of SPI Energy.  "I also want to recognize
the contribution and efforts of Joe Mitchell, who travelled between
Colorado and California during his tenure at Phoenix.  Joe has been
a great asset to our team over the last year, he has positioned the
company well for accelerated growth in the quarters ahead, and we
thank him for his exceptional service."

                        About SPI Energy Co.

SPI Energy Co., Ltd. (SPI) is a global renewable energy company and
provider of solar storage and electric vehicle (EV) solutions for
business, residential, government, logistics and utility customers
and investors.  The Company provides a full spectrum of EPC
services to third-party project developers, as well as develops,
owns and operates solar projects that sell electricity to the grid
in multiple countries, including the U.S., the U.K., Greece, Japan
and Italy.  The Company has its US headquarters in Santa Clara,
California and maintains global operations in Asia, Europe, North
America and Australia.  SPI is also targeting strategic investment
opportunities in green industries such as battery storage and
charging stations, leveraging the Company's expertise and growing
base of cash flow from solar projects and funding development of
projects in agriculture and other markets with significant growth
potential.

SPE Energy reported a net loss attributable shareholders of $6.51
million in 2020, a net loss attributable to shareholders of $15.26
million in 2019, and a net loss attributable to shareholders of
$12.28 million in 2018.  As of Dec. 31, 2020, the Company had
$217.03 million in total assets, $168.65 million in total
liabilities, and $48.38 million in total equity.


STATERA BIOPHARMA: Closes $5.7 Million Underwritten Public Offering
-------------------------------------------------------------------
Statera Biopharma, Inc. has closed its previously announced
underwritten public offering of 12,555,555 units, at a price to the
public of $0.45 per Unit for aggregate gross proceeds of
approximately $5.7 million, prior to deducting underwriting
discounts, commissions, and other estimated offering expenses.  

Each Unit consists of one share of common stock, par value $0.005
per share, one warrant with a one-year term to purchase one share
of Common Stock at an exercise price of $0.45 per share, and one
warrant with a five-year term to purchase one share of the
Company's Common Stock at an exercise price of $0.5625 per share.
The shares of Common Stock, the One-Year Warrants, and the
Five-Year Warrants are immediately separable and will be issued
separately and uncertificated.  In connection with the offering,
the underwriters have partially exercised their option to purchase
an additional 1,883,333 One-Year Warrants and 1,883,333 Five-Year
Warrants at the public offering price of $0.01 per One-Year Warrant
and $0.01 per Five-Year Warrant, less the underwriting discount per
warrant, solely to cover over-allotments, if any.

In addition, the Company has granted the underwriters a 45-day
option to purchase up to an additional 1,883,333 shares of Common
Stock at the public offering price of $0.43 per share less the
underwriting discount per share, solely to cover over-allotments,
if any.

EF Hutton, division of Benchmark Investments, LLC, acted as sole
book-running manager for the offering.

The securities were issued by the Company pursuant to a "shelf"
registration statement on Form S-3 (File No. 333-238578) filed with
the Securities and Exchange Commission (SEC) and declared effective
by the SEC on May 29, 2020, and the accompanying prospectus.

Anthony L.G., PLLC acted as legal counsel to Statera Biopharma,
Inc. and Carmel, Milazzo & Feil LLP acted as legal counsel to EF
Hutton for the offering.  Bridgeway Capital Partners, LLC acted as
the Company's financial advisor.

                           About Statera

Statera Biopharma, Inc. (formerly known as Cytocom, Inc. and
Cleveland Biolabs) is a clinical-stage biopharmaceutical company
developing novel immunotherapies targeting autoimmune,
neutropenia/anemia, emerging viruses and cancers based on a
proprietary platform designed to rebalance the body's immune system
and restore homeostasis.

The Company reported a net loss of $2.44 million for the year ended
Dec. 31, 2020, a net loss of $2.69 million for the year ended Dec.
31, 2019, a net loss of $3.71 million for the year ended Dec. 31,
2018, and a net loss of $9.84 million for the year ended Dec. 31,
2017.  As of Sept. 30, 2021, the Company had $98.04 million in
total assets, $23.84 million in total liabilities, and $74.19
million in total stockholders' equity.


STATERA BIOPHARMA: Falls Short of Nasdaq Bid Price Requirement
--------------------------------------------------------------
Statera Biopharma, Inc. received written notice from the Listing
Qualifications staff of the Nasdaq Stock Market LLC on March 23,
2022, indicating that because the minimum bid price of the
Company's common stock has closed below $1.00 per share for the
last 30 consecutive business days, the Company no longer meets the
requirements of Listing Rule 5550(a)(2), which requires the Company
to maintain a minimum bid price of $1.00 per share.  The NASDAQ
Listing Rules provide the Company with a compliance period of 180
calendar days in which to regain compliance with the Bid Price
Rule. Accordingly, the Company will regain compliance if at any
time during this 180-day period the closing bid price of the
Company's common stock is at least $1.00 for a minimum of ten
consecutive business days.

In the event the Company does not regain compliance by the end of
the 180-day compliance period on Sept. 19, 2022, but meets certain
other applicable standards, the Company may be eligible for
additional time.  To qualify, the Company will be required to meet
the continued listing requirement for market value of publicly held
shares and all other initial listing standards for The Nasdaq
Capital Market, with the exception of the Bid Price Rule, and will
need to provide written notice of the Company's intention to cure
the deficiency during the second compliance period, by effecting a
reverse stock split, if necessary.  If the Company meets these
requirements, NASDAQ will inform the Company that it has been
granted an additional 180 calendar days to regain compliance with
the Bid Price Rule.  However, if it appears to NASDAQ that the
Company will not be able to cure the deficiency, or if it is
otherwise not eligible, NASDAQ will provide notice that the
Company's common stock will be subject to delisting.  At that time,
the Company may appeal the delisting determination to a hearings
panel.

The Company intends to monitor the bid price of its common stock
and consider available options if its common stock does not trade
at a level likely to result in the Company regaining compliance
with the Bid Price Rule by Sept. 19, 2022.  There can be no
assurance that the Company will be able to regain compliance with
the Bid Price Rule or that the Company will otherwise be compliant
with the other listing standards for the Nasdaq Global Capital
Market.

                            About Statera

Statera Biopharma, Inc. (formerly known as Cytocom, Inc. and
Cleveland Biolabs) is a clinical-stage biopharmaceutical company
developing novel immunotherapies targeting autoimmune,
neutropenia/anemia, emerging viruses and cancers based on a
proprietary platform designed to rebalance the body's immune system
and restore homeostasis.

The Company reported a net loss of $2.44 million for the year ended
Dec. 31, 2020, a net loss of $2.69 million for the year ended Dec.
31, 2019, a net loss of $3.71 million for the year ended Dec. 31,
2018, and a net loss of $9.84 million for the year ended Dec. 31,
2017.  As of Sept. 30, 2021, the Company had $98.04 million in
total assets, $23.84 million in total liabilities, and $74.19
million in total stockholders' equity.


STEVEN K. THOMAS: Selling Business Assets to Abittan for $100K
--------------------------------------------------------------
Steven K. Thomas Inc., doing business as Hearing Care and
Audiology, asks the U.S. Bankruptcy Court for the Southern District
of Florida to authorize the sale of its business records, assets
and lease to Jonathon Abittan (or an entity to be provided by Mr.
Abittan), pursuant to the Business Sale Offer and Acceptance
Agreement, for $100,000.

In accordance with the Sale, the Debtor is responsible for the
payment of all liabilities.

The U.S. Small Business Administration holds a secured claim in the
amount of $144,417.71 (Proof of Claim #4). The SBA, through its
counsel, has agreed to accept remainder of the Sale Proceeds after
payment of administrative claims and priority claims which amount
to the SBA is estimated to be approximately $80,000, and possibly
more.

In addition, the Debtor will be using $5,000 of the cash in its DIP
account for unsecured creditors. Anything over and above the $5,000
left in the DIP account will be turned over to the SBA.

The Sale Proceeds will be held in the Van Horn Law Group, P.A.
Trust Account and will be distributed upon entry of an order of the
Court confirming the Debtor’s Plan of Reorganization which is
being filed contemporaneously with the Motion.

The Sale is to take place by April 1, 2022. The Sale is subject to
Court approval.

There are sound reasons for selling the Business. The Debtor has
been attempting to sell the Business, and has a reasonable offer
from the Buyer. This is the only offer it has received for the
purchase of the Business. The SBA has agreed to accept a lower
payment in full satisfaction of its secure claim to allow payment
for administrative, priority and unsecured claims.

Administrative claims (attorney fees and costs) are estimated to be
$15,000 through confirmation, which amount is subject to change.
The priority unsecured claim of the Internal Revenue Service in the
amount of $859.03 will be resolved or greatly reduced once its
records are updated to reflect certain tax filings. This claim will
be paid from the Sale Proceeds. The remaining $1,755 will be paid
as an unsecured claim.

The Debtor will utilize $5,000 in its DIP account for payments to
unsecured creditors for an approximate distribution of 1.97% and
will be a single lump sum payment upon entry of the order
confirming its Plan. If the Debtor was to continue its business
operations, it is estimated that there would be little or no payout
to unsecured creditors over the life of the Plan (5 years) as the
SBA claim and administrative expenses would consume the Debtor' net
cash flow. The sale of the Business will provide a better payout to
unsecured claims than a five-year Plan of Reorganization which is
estimated to be $3,840 over 60 months.

A copy of the Agreement is available at
https://tinyurl.com/3h6pzek3 from PacerMonitor.com free of charge.

                   About Steven K. Thomas Inc.

Steven K. Thomas Inc. filed a petition for Chapter 11 protection
(Bankr. S.D. Fla. Case No. 21-20074) on Oct. 20, 2021, listing up
to $50,000 in assets and up to $500,000 in liabilities.  Judge
Mindy A Mora presides over the case.  Chad Van Horn, Esq., at Van
Horn Law Group, Inc. serves as its attorney.



SUDBURY PROPERTY: $1.6-Mil. Sale of Marlborough Property Approved
-----------------------------------------------------------------
Judge Christopher J. Panos of the U.S. Bankruptcy Court for the
District of Massachusetts, Central Division, authorized Sudbury
Property Management, LLC's private sale of the real estate situated
on 1.71 acres of land in Marlborough, Massachusetts, and consists
of three wood frame commercial buildings that have been divided
into 21 commercial condominium units containing a total of 22,058
feet of net rentable area, to Tiago Bruno Alves, Monalisa De Assis
and Rafael Klipp for $1.575 million, free and clear of liens,
claims and interests.

Building # 1 is a two-story office building, divided into four
units on each floor, several of which have been combined to meet
the needs of tenants. Building # 2 is a two-story building with a
walkout basement. It is also divided into four units. Building # 3
is a three-story single unit historic building and the building is
in the demolition stage of being built out.

The purchase and sale agreement ("P&S") is approved and the Debtor
is authorized to assume the P&S.

The sale is free and clear of all liens, claims, interests and
liabilities of any person, including, without limitation, Main
Street Bankr's mortgage and the Writs of Attachment. Any liens,
claims and interests that encumbered the Property prior to the
Closing Date shall attach to the proceeds of the Sale.

On the Closing Date, the Debtor is authorized to pay from the
proceeds of the Sale: (a) the usual and customary expenses of the
Sale, and (b) Main Street's claim; provided that Main Street has
delivered to the Debtor's counsel, at least three business days
prior to the Closing Date, a payoff letter stating the amount Main
Street's claim as of the Closing Date. In the event of a dispute
regarding the amount of Main Street's claim, the undisputed portion
of such claim will be paid to Main Street, and the disputed portion
of such claim will be held in reserve by the Debtor's counsel
pending a further order of the Court.  

Pursuant to section 365(f) of the Bankruptcy Code, notwithstanding
any provision of any Assumed Lease or applicable non-bankruptcy law
that prohibits, restricts, or conditions the assignment of the
Assumed Leases, the Debtor is authorized to assume the Assumed
Leases,
and to assign the Assumed Leases to the Buyer, which assumption and
assignment will take place at and be effective as of the Closing
Date.

The Order constitutes an itemized statement of the property sold,
the name of the Buyer and the price received for the property as a
whole as required pursuant to Rule 6004(f)(l) of the Bankruptcy
Rules.

                 About Sudbury Property Management

Sudbury Property Management, LLC is a privately held company in
the
nonresidential building construction industry. The company is
headquartered in Marlborough, Mass.

Sudbury Property Management filed a petition for Chapter 11
protection (Bankr. D. Mass. Case No. 21-40913) on Dec. 14, 2021,
listing as much as $10 million in both assets and liabilities.
Padraig O'Beime, member, signed the petition.

Judge Christopher J. Panos oversees the case.

The Debtor tapped Francis C. Morrissey, Esq., at Morrissey, Wilson
& Zafiropoulos, LLP as legal counsel.



SUPERIOR ENVIRONMENTAL: Taps Brickley DeLong as Accountant
----------------------------------------------------------
Superior Environmental Corp. seeks approval from the U.S.
Bankruptcy Court for the Western District of Michigan to hire
Brickley DeLong as its accountant.

The firm's services include:

     a. preparing and filing the Debtor's federal and state
corporate income tax returns when necessary;

     b. preparing financial projections;

     c. providing financial consulting, advice, research, planning
and analysis services regarding tax compliance, and tax consulting
services; and

     d. preparing operating reports, quarterly reports and
financial documents.

The firm received a retainer in the amount of $6,000.

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

     Patrick Mutcher     $285
     Staff               $150 to $180

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

The firm can be reached through:

     Patrick Mutchler, CPA
     Brickley DeLong
     316 Morris Ave., Suite #500
     Muskegon, MI 49440
     Phone: 231-726-5870
     Fax: 616-608-8540

            About Superior Environmental Corp.

Superior Environmental Corp. is a privately held firm that develops
and implements innovative and cost-effective solutions for the
various environmental issues facing its clients in manufacturing,
transportation, petroleum, energy, infrastructure, real estate, as
well as those in state and local governmental units.

Superior Environmental Corp. sought protection under Chapter 11 of
the U.S. Bankruptcy Code (Bankr. W.D. Mich. Case No. 22-00353) on
February 25, 2022. In the petition signed by Jeff Skendrovic, vice
president and chief operating officer, the Debtor disclosed
$1,286,770 in assets and $1,296,499 in liabilities.

Judge Scott W. Dales oversees the case.

Steven M. Bylenga, Esq., at CBH Attorneys & Counselors, PLLC and
Brickley DeLong serve as the Debtor's legal counsel and accountant,
respectively.


SUPERIOR ENVIRONMENTAL: Taps CBH Attorneys as Bankruptcy Counsel
----------------------------------------------------------------
Superior Environmental Corp. seeks approval from the U.S.
Bankruptcy Court for the Western District of Michigan to hire CBH
Attorneys and Counselors, PLLC to serve as legal counsel in its
Chapter 11 case.

The firm's services include:

     a. providing the Debtor with legal advice regarding its duties
and responsibilities under the Bankruptcy Code;

     b. assisting in the preparation of bankruptcy schedules and
statement of affairs;

     c. assisting in the preparation of financial statements,
balance sheets and business plans;

     d. drafting pleadings in support of confirmation of a Chapter
11 plan;

     e. negotiating and drafting pleadings related to the potential
sale of the Debtor's assets;

     f. researching legal issues that may arise during the course
of the Debtor's bankruptcy proceedings;

     g. pursuing claims of the Debtor against third parties,
including, but not limited to, preferences, fraudulent conveyances
and accounts receivable;

     h. representing the Debtor with regard to any actions brought
against it by third parties in the bankruptcy proceedings;

     i. assisting in negotiating with creditors, preparing a plan
of reorganization, and pursuing confirmation of the plan.

The firm received a retainer in the amount of $31,118.

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

     Partners         $350
     Associates       $250
     Paralegals       $150

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

The firm can be reached through:

     Steven M. Bylenga, Esq.
     CBH Attorneys & Counselors, PLLC
     25 Division Ave. S. Suite 500
     Grand Rapids, MY 49508
     Phone: (616) 608-3061
     Fax: (616) 719-3782
     Email: nikki@chasebylenga.com

            About Superior Environmental Corp.

Superior Environmental Corp. is a privately held firm that develops
and implements innovative and cost-effective solutions for the
various environmental issues facing its clients in manufacturing,
transportation, petroleum, energy, infrastructure, real estate, as
well as those in state and local governmental units.

Superior Environmental Corp. sought protection under Chapter 11 of
the U.S. Bankruptcy Code (Bankr. W.D. Mich. Case No. 22-00353) on
February 25, 2022. In the petition signed by Jeff Skendrovic, vice
president and chief operating officer, the Debtor disclosed
$1,286,770 in assets and $1,296,499 in liabilities.

Judge Scott W. Dales oversees the case.

Steven M. Bylenga, Esq., at CBH Attorneys & Counselors, PLLC and
Brickley DeLong serve as the Debtor's legal counsel and accountant,
respectively.


TON REAL ESTATE: Taps Resolutions Realty as Real Estate Advisor
---------------------------------------------------------------
Ton Real Estate Investments X, LLC seeks approval from the U.S.
Bankruptcy Court for the Northern District of Indiana to employ
Resolutions Realty LLC, doing business as Caprock Realty LLC, as
real estate advisor.

The Debtor needs the assistance of a real estate advisor to market
its retail shopping center located at 3701 S. Main St., Elkhart,
Ind., and identify potential buyers.

Caprock Realty will be paid 3 percent commission of the purchase
price upon closing of the sale. If there is a cooperating broker,
the fee will be 4 percent and will be split between the brokers.

S.L. van der Zanden, chief executive officer of Caprock Realty,
disclosed in a court filing that the firm is a "disinterested
person" as that term is defined in Section 101(14) of the
Bankruptcy Code.

The firm can be reached through:

     S.L. van der Zanden
     Caprock Realty LLC
     65 E Wacker Place Suite 820
     Chicago, IL 60601
     Telephone: (312) 257-3250
     Facsimile: (312) 277-3111
     Email: info@caprockre.com

                About Ton Real Estate Investments X

Ton Real Estate Investments X, LLC is an Illinois limited liability
company in the business of leasing, and running a retail mall
located at 3701 S. Mail St., Elkhart, Ind.

Ton Real Estate Investments sought protection under Chapter 11 of
the Bankruptcy Code (Bankr. N.D. Ind. Case No. 22-30056) on Jan.
25, 2022. In the petition signed by John Thomas, manager, the
Debtor disclosed up to $50 million in assets and up to $10 million
in liabilities.

Judge Paul E. Singleton oversees the case.

Christopher A. Hansen, Esq., at the Law Offices of Chris Hansen and
Endeavor Property Services, Inc. serve as the Debtor's legal
counsel and property manager, respectively.


TONARCH 1: Seeks to Hire Michael Jay Berger as Legal Counsel
------------------------------------------------------------
Tonarch 1, LLC seeks approval from the U.S. Bankruptcy Court for
the Central District of California to hire the Law Offices of
Michael Jay Berger to serve as legal counsel in its Chapter 11
case.

The firm's services include:

     (a) assisting the Debtor in drafting its bankruptcy schedules,
statement of financial affairs, and other necessary documents;

     (b) assisting the Debtor in complying the requirements of the
Office of the U.S. Trustee;

     (c) communicating with creditors to explain the facts and
circumstances surrounding the case, investigate possible claims
against the Debtor, and gain its cooperation with regards to the
continued business of the Debtor;

     (d) performing other necessary legal services.

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

     Michael Jay Berger, Esq.                       $595
     Sofya Davtyan, Senior Associate Attorney       $545
     Debra Reed, Mid-level Associate Attorney       $435
     Carolyn M. Afari, Mid-level Associate Attorney $435
     Robert Poteete, Mid-level Associate Attorney   $435
     Samuel Boyamian, Associate Attorney            $395
     Gary Baddin, Bankruptcy Analyst/Field Agent    $275
     Senior Paralegals and Law Clerks               $225
     Bankruptcy Paralegals                          $200

The Debtor paid the firm a $20,000 retainer.

Michael Jay Berger, Esq., owner of the Law Offices of Michael Jay
Berger, disclosed in a court filing that his firm is a
"disinterested person" as that term is defined in Section 101(14)
of the Bankruptcy Code.

The firm can be reached through:

     Michael Jay Berger, Esq.
     Law Offices of Michael Jay Berger
     9454 Wilshire Blvd., 6th Floor
     Beverly Hills, CA 90212-2929
     Telephone: (310) 271-6223
     Facsimile: (310) 271-9805
     Email: michael.berger@bankruptcypower.com

                        About Tonarch 1 LLC

Los Angeles-based Tonarch 1, LLC filed its voluntary petition for
relief under Chapter 11 of Bankruptcy Code (Bankr. C.D. Calif. Case
No. 22-11117) on March 1, 2022, listing as much as $10 million in
both assets and liabilities. Anne Kihagi, manager, signed the
petition.

Judge Barry Russell oversees the case.

The Law Offices of Michael Jay Berger represents the Debtor as
bankruptcy counsel.


TOP LINE GRANITE: Case Summary & 15 Unsecured Creditors
-------------------------------------------------------
Debtor: Top Line Granite Design Inc.
           DBA Design Top Line Granite
           DBA Top Line Granite Design
           FDBA Brazil Stones Inc.
        347 Middlesex Road
        Tyngsboro, MA 01879

Case No.: 22-40216

Business Description: The Debtor is a manufacturer of cut stone
                      and stone products.  The Debtor offers a
                      selections of kitchen granite, marble and
                      quartz.

Chapter 11 Petition Date: March 25, 2022

Court: United States Bankruptcy Court
       District of Massachusetts

Debtor's Counsel: Alan L. Braunstein, Esq.
                  RIEMER & BRAUNSTEIN LLP
                  100 Cambridge Street
                  22nd Floor
                  Boston, MA 02114
                  Tel: (617) 523-9000
                  Fax: (617) 880-3456
                  Email: abraunstein@riemerlaw.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $10 million to $50 million

The petition was signed by Edmilson Ramos, president.

A copy of the Debtor's list of 15 unsecured creditors is available
for free at PacerMonitor.com at:

https://www.pacermonitor.com/view/6FPQOAI/Top_Line_Granite_Design_Inc__mabke-22-40216__0002.0.pdf?mcid=tGE4TAMA

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

https://www.pacermonitor.com/view/NHJZBII/Top_Line_Granite_Design_Inc__mabke-22-40216__0001.0.pdf?mcid=tGE4TAMA


TOSCANA LUNA: Voluntary Chapter 11 Case Summary
-----------------------------------------------
Debtor: Toscana Luna, LLC
        505 Frisco Ave.
        Metairie, LA 70005

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

Chapter 11 Petition Date: March 29, 2022

Court: United States Bankruptcy Court
       Eastern District of Louisiana

Case No.: 22-10328

Judge: Hon. Meredith S. Grabill

Debtor's Counsel: Patrick S. Garrity, Esq.
                  THE DERBES LAW FIRM, LLC
                  3027 Ridgelake Drive
                  Metairie, LA 70002
                  Tel: (504) 837-1230
                  Fax: (504) 837-2214
                  Email: pgarrity@derbeslaw.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Mark Subervielle as manager.

The Debtor stated it has no creditors holding unsecured claims.

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

https://www.pacermonitor.com/view/X3EWBGY/Toscana_Luna_LLC__laebke-22-10328__0001.0.pdf?mcid=tGE4TAMA


TROIKA MEDIA: Completes Acquisition of Converge Direct
------------------------------------------------------
Troika Media Group, Inc. has completed the Company's
previously-announced definitive purchase agreement to acquire
Converge Direct LLC and its affiliates, a digital and offline
performance media and marketing company.  This acquisition marks a
significant step forward in TMG's ongoing transformation into a
global, end-to-end brand solutions platform, with significant
financial benefits.

Converge is an independent performance marketing and managed
services business.  Since its formation in 2006, Converge and its
affiliates have grown to approximately $300 million in annualized
revenue, $23 million in adjusted EBITDA, and approximately $21
million of net income for the year ending Dec. 31, 2021.

"The addition of Converge adds a highly complementary,
market-leading performance marketing portfolio to our already
strong business, significantly expanding our scale and reach," said
Robert Machinist, Troika's Chairman and CEO.  "We continue to be
impressed by the depth of talent and value-creation potential of
Converge, and will leverage its extensive network, expertise and
strong customer relationships to offer a wider range of tailored,
innovative solutions to address our clients' digital content, data
and digital media needs.  Furthermore, we are confident that adding
Converge to our portfolio, with its attractive high-growth SaaS
platform, is the best way to drive continued long-term growth and
accelerate profitability going forward.  This is a very exciting
day for both companies and we welcome Converge people to the TMG
team, and look forward to working together to create more value for
our clients, our people, and our shareholders."

Tom Marianacci, Converge founder and CEO, said, "We're extremely
proud to achieve this milestone and begin the next chapter in TMG's
growth story.  As a leading digital media and branding services
company, TMG was the perfect match for Converge.  Their focus on
building trust and driving customer and fan engagement with major
global brands combined with our performance based marketing, proven
technology platforms, and scale will allow us to combine our
capabilities and provide our mutual customers with greatly expanded
and improved offerings."

Converge's management team have entered into long-term employment
agreements and will take an active leadership role in the combined
business.  Sid Toama, chief operating officer of Converge, will
join Troika's Board of Directors, and serve as president of Troika.
Tom Marianacci, founder and chief executive officer of Converge
will remain CEO of the Converge entities and be a board advisor to
Troika.  Other members of Converge's Executive Leadership Team have
also entered into long term employment agreements with Troika.

Cantor Fitzgerald & Co. acted as sole debt placement agent to
Troika Media Group in connection with the transaction.  Blue Torch
Capital, a direct lender having experience providing bespoke credit
solutions, is the senior secured credit facility lender to the
Company.  EF Hutton, a division of Benchmark Investments, LLC,
acted as exclusive placement agent in respect of certain financing.
Davidoff Hutcher & Citron LLP served as legal counsel to Troika.

                           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.


UNIFIED SECURITY: Seeks to Hire Jennifer Liu as Accountant
----------------------------------------------------------
Unified Security Services, Inc. seeks approval from the U.S.
Bankruptcy Court for the Central District of California to employ
Jennifer Liu, an accountant practicing in Beverly Hills, Calif.

The Debtor requires an accountant to prepare its monthly operating
reports, corporate income tax and payroll tax returns, budgets and
projections, and post-confirmation quarterly reports; review and
respond to tax notices; prepare and set up Quickbooks account
system; and provide bookkeeping services.

As compensation, the Debtor will pay Ms. Liu $275 per hour for her
accounting services. The Debtor is also responsible for a $40
monthly subscription fee for the online Quickbooks to keep track of
its financial transactions.

The accountant received a retainer in the amount of $5,000.

Ms. Liu holds office at:

     Jennifer M. Liu, CPA
     9454 Wilshire Blvd Suite 628
     Beverly Hills, CA 90212
     Cell Phone: (310) 801-2479
     Email:  jmliucpa@gmail.com

                  About Unified Security Services

Hawthorne, Calif.-based Unified Security Services, Inc. provides in
person, on-site security personnel to corporations.  It was founded
in February 2016 by Sherif Antoon.

Unified Security Services filed a petition for Chapter 11
protection (Bankr. C.D. Calif. Case No. 21-18392) on Nov. 2, 2021,
listing up to $50,000 in assets and up to $10 million in
liabilities.  Sherif Antoon, president of Unified Security
Services, signed the petition.

Judge Sandra R. Klein oversees the case.

Michael Jay Berger, Esq., at the Law Offices of Michael Jay Berger,
and Jennifer M. Liu, CPA, serve  as the Debtor's legal counsel and
accountant, respectively.


VERANO RECOVERY: Unsecured Claims Unimpaired in Plan
----------------------------------------------------
Verano Recovery, LLC, a California limited liability company,
submitted a First Amended Disclosure Statement.

The Debtor has employed legal counsel to amend and bring current
the Purchase and Performance Agreement with the City ("PAPA")
entered into on June 2, 2015 as subsequently amended on September
28, 2016 and July 11, 2018 by Debtor, and the Mayor and City
Council acting on behalf of the Community Facilities District. The
PAPA granted approval to Debtor to acquire from the City the
balance of the remaining undeveloped land with provisions promised
to Debtor and its successors in interest, reserved for the future
development of these parcels and the overall master-plan community.
These provisions are a recorded lien on the Property, run with the
land and include the vesting of entitlements, the freezing of City
fee exactions, assistance in Community Facilities District
refunding, or pay-off of the existing CFD on the Property and
future bond issuance, and working jointly towards the completion of
the backbone infrastructure and community amenities. The PAPA,
which in simple language is merely a development agreement between
developer and the City, insured that the balance of the original
Master Plan would be under control of a single entity, Debtor,
which is integral to the overall orderly completion of the
community and serving for the enjoyment of the existing and future
homeowners. All the remaining developable parcels within the
master-planned community comprising up to 892 lots are now the
Property in this bankruptcy case.

The Debtor in conjunction with its broker, The Hoffman Company, has
been pursuing an expanded and continued marketing and advertising
campaign for the sale of the Property. As a result of these
efforts, Debtor has received multiple offers from bona fide
purchasers for over $19 million for the bulk purchase of the
Property which amounts will provide for the full satisfaction of
all Allowed Claims. Debtor has selected one of these prospective
purchasers and is engaged in negotiations towards a successful
consummation of a closing transaction. A successful consummation of
a sale transaction can only occur after this bona fide purchaser
has conducted detailed due-diligence investigation of the Property
and confirmed its ability as a successor-in-interest to the PAPA,
to develop the Property in adherence to the approved Specific Plan
and entitlements that followed, with the approval of all
governmental agencies that govern this site. As a condition to any
closing of the sale of the Property, Debtor seeks to assume the
PAPA and assign the PAPA to any successful purchaser of the
Property. Closing of the sale of the Property will only occur after
entry of the Final Order confirming the Plan.

The Debtor projects that the aforementioned tasks will be
completed, and the sale will on or before October 31, 2022.  The
Debtor also estimates the costs of performing the combined
aforementioned tasks and the monthly operating expenses including
the payment obligations under the APO will total no more than
approximately $270,000, which proceeds can be provided in the form
debtor-in-possession financing by Inland Communities. The hearing
on Debtor's motion to approve the debtor-in-possession financing by
Inland Communities ("Financing Motion") was held on March 16, 2022
and the Court approved the Financing Motion. Inland Communities,
the Manager, is a highly qualified development company and
combined, its key executives having successfully developed master
planned communities, comprising over 40,000 residential lots.

Under the Plan, Class 5 General Unsecured Claims total $810.
Allowed General Unsecured Claims will be paid in full on the
Effective Date.  In the event that the sale of the Property does
not yield net proceeds sufficient to pay Class 5, then Class 5 will
share pro rata in any remaining net proceeds from the sale of the
Property in order of priority.  Class 5 is unimpaired.

Class 6 Subordinated General Unsecured Claims totaling $660,222.
Allowed Subordinated General Unsecured Claims will be paid in full
on the Effective Date.  In the event that the sale of the Property
does not yield net proceeds sufficient to pay Class 6 in full, then
the DIP Financing Loan from Inland Communities shall receive
priority and be paid first from any remaining net proceeds from the
sale of the Property over the other insider/member/affiliate loans
within Class 6 which will share pro rata in any remaining net
proceeds from the sale of the Property after payment to Inland
Communities.  Class 6 is unimpaired.

This Distributions to creditors under the Plan will be funded
primarily from the following sources: (a) the Debtor's cash on hand
on the Effective Date, and (b) the net proceeds (after payment of
broker's commissions, escrow fees and other costs of sale) from the
sale of the Property which Debtor anticipates to close on or before
October 31, 2022. Debtor anticipates that the net proceeds from the
sale of the Property will be sufficient to pay off all creditors
the amount of their Allowed Claims in full.

Attorneys for the Debtor:

     Marc C. Forsythe, Esq.
     Reem J. Bello, Esq.
     GOE FORSYTHE & HODGES LLP
     18101 Von Karman Ave., Ste. 1200
     Irvine, California 92612
     Telephone: (949) 798-2460
     Facsimile: (949) 955-9437
     E-mail: mforsythe@goeforlaw.com
             rbello@goeforlaw.com

A copy of the Disclosure Statement dated Mar. 16, 2022, is
available at https://bit.ly/36whCiM from PacerMonitor.com.

                                               About Verano
Recovery

Pasadena, Cal.-based Verano Recovery, LLC, filed its voluntary
petition for relief under Chapter 11 of the Bankruptcy Code (Bankr.
C.D. Cal. Case No. 21-14127) on May 19, 2021. At the time of the
filing, the Debtor had between $10 million and $50 million in both
assets and liabilities.

Judge Sheri Bluebond presides over the case.

The Debtor tapped Goe Forsythe & Hodges, LLP as bankruptcy counsel;
Corbett Steelman & Spector and O'Neil LLP as special counsel;
Armory Consulting Co. as financial advisor; and Cline Carroll &
Bartell, LLP as accountant.


VERTEX ENERGY: Inks Exchange Deal With Warrant Holder
-----------------------------------------------------
Vertex Energy, Inc. entered into an exchange agreement with Tensile
Capital Partners Master Fund LP pursuant to which Tensile, as
holder, agreed to exchange outstanding warrants to purchase
1,500,000 shares of the Company's common stock with an exercise
price of $2.25 per share and an expiration date of July 25, 2029,
for 1,112,728 shares of the Company's common stock, effectively
resulting in a net cashless exercise of the warrants, with the
value of such surrender shares based on the five day trailing
volume weighted average price of the Company's common stock.  

The Exchange Agreement included customary representations and
warranties of the parties.

                          About Vertex Energy

Houston-based Vertex Energy, Inc. (NASDAQ: VTNR) is a specialty
refiner of alternative feedstocks and marketer of petroleum
products.  Vertex is one of the largest processors of used motor
oil in the U.S., with operations located in Houston and Port Arthur
(TX), Marrero (LA) and Heartland (OH).  Vertex also co-owns a
facility, Myrtle Grove, located on a 41-acre industrial
complex along the Gulf Coast in Belle Chasse, LA, with existing
hydro-processing and plant infrastructure assets, that include nine
million gallons of storage.  The Company has built a reputation as
a key supplier of Group II+ and Group III Base Oils to the
lubricant manufacturing industry throughout North America.

Vertex Energy reported a net loss of $7.66 million for the year
ended Dec. 31, 2021, a net loss of $11.40 million for the year
ended Dec. 31, 2020, and a net loss of $5.49 million for the year
ended Dec. 31, 2019.  As of Dec. 31, 2021, the Company had $266.06
million in total assets, $192.55 million in total liabilities,
$43.45 million in total temporary equity, and $30.07 million in
total equity.


VIPER PRODUCTS: $26.5K Sale of 2018 Ford Pickup to Payne Approved
-----------------------------------------------------------------
Judge Robert L. Jones of the U.S. Bankruptcy Court for the Northern
District of Texas authorized Viper Products & Services, LLC's sale
of its 2018 Ford F-150 XLT pickup, VIN 1FTEW1E55JKF76008, to Josh
Payne for the sum of $26,500.

The Sale is free and clear of all liens, claims, encumbrances, and
interests, with all valid liens, claims, encumbrances, and
interests, if any, attaching to the Sale Proceeds.

Tale Proceeds will be paid over to the client trust account of the
Debtor's counsel, McWhorter, Cobb & Johnson, LLP, for division and
payment to Ally Bank to the extent of its Note balance and then to
the Midland and Lubbock County taxing authorities to the extent of
their respective claims. The balance of the funds, if any, will be
paid over to Vista Bank to be applied to Viper's indebtedness.

                 About Viper Products & Services

Viper Products & Services, LLC provides environmentally sound
solutions for the oil and gas industry. Based in Lubbock, Texas,
Viper Products & Services offers oil spill management, testing,
reporting, remediation, reclamation, excavation, and bore and core
drilling services.

Viper Products & Services filed its voluntary petition for relief
under Chapter 11 of the Bankruptcy Code (Bankr. N.D. Texas Case
No.
21-50187) on Dec. 13, 2021, listing $1 million to $10 million in
both assets and liabilities. Zack Tuttle, manager, signed the
petition.

The Debtor tapped McWhorter, Cobb & Johnson, LLP as legal counsel
and Charles W. Darter, Jr. as accountant.



VIVAKOR INC: Collaborates on Prototyping of Roadway Sensors
-----------------------------------------------------------
In collaboration with TBT Group, Inc. and the Center for Research
and Education in Advanced Transportations Systems (CREATEs) at
Rowan University, Vivakor, Inc. announced the completion of the
design stages of its self-powered roadway sensors and the beginning
of prototype stages.

This marks a major advancement since the exclusive agreement that
allows Vivakor to license TBT's group energy harvesting and sensor
technology, and is expected to put the Company in a position to
help support infrastructure needed for usage of autonomous
vehicles.

Four types of smart road sensors have been designed: one to collect
temperature data to allow Departments of Transportation to better
direct salting and plowing operations; one to collect roadway wear
information to better direct repair crews; one to detect traffic;
and one to communicate directly with smart automobiles, providing
them a clear picture of the edge of the highway, as weather,
daylight and other conditions can have negative effects on the
onboard automobile sensors.

The sensors utilize TBT's energy harvesting piezo-electric
technology which converts the traffic-induced vibrations of the
roadway to energy that powers the embedded sensors; eliminating the
need for battery replacement or costly maintenance and allowing for
the low-cost and easy-to-install smart sensors to be sustainable
far beyond the roadway lifetime.

"We are very excited that we have completed the design on four
discreet sensors and are now starting to create prototypes.
Sensors with the ability to generate predictive data for road
maintenance and traffic information will greatly reduce roadway
operating costs while bolstering roadway safety," said Dan
DeClement, CEO of TBT Group.

"We envision soon being able to offer our asphalt customers not
only an environmentally friendly asphalt that was reclaimed from
waste, but also an embedded smart sensor technology that will make
the roadways safer.  This is an exciting step for Vivakor," said
Matt Nicosia, CEO of Vivakor, Inc.  "We are also excited about the
potential for enmeshing the TBT proprietary piezo-electric
materials into our patented nanosponge to attempt to harvest
additional energy for greater sensor capabilities."

                         About Vivakor Inc.

Coralville, Iowa-based Vivakor, Inc., is a transdisciplinary
research company that develops products in the fields of molecular
medicine, electro-optics, biological handling and natural and
formulary compounds.

The Company's balance sheet at September 30, 2010, showed $2.65
million in total assets, $2.66 million in total liabilities, and a
stockholders' deficit of $11,602.

McGladrey & Pullen, LLP, in Cedar Rapids, Iowa, expressed
substantial doubt about Vivakor, Inc.'s ability to continue as a
going concern, following the Company's 2009 results.  The
independent auditors noted that the Company's ability to become a
profitable operating company is dependent upon obtaining financing
adequate to fulfill its research and market introduction
activities, and achieving a level of revenues adequate to support
the Company's cost structure.


VOLUNTEER ENERGY: Seeks Chapter 11 Bankruptcy Protection
--------------------------------------------------------
Jonathan Randles of The Wall Street Journal reports that Ohio power
retailer Volunteer  Energy Services files for bankruptcy to offload
customers.

The retail energy company said it intends to wind down its business
and transition customers to new energy suppliers

Volunteer Energy Services Inc., a retail energy company providing
natural gas and electricity to homeowners and businesses in Ohio,
Michigan, Kentucky and Pennsylvania, has filed for bankruptcy and
intends to wind down its business.

Family-owned Volunteer Energy filed for chapter 11 protection on
Friday in the U.S. Bankruptcy Court in Columbus, Ohio, after
defaulting on about $12.6 million in payments due to wholesale
energy providers that the company works with. Based in
Pickerington, Ohio, Volunteer Energy said it defaulted after
spending months marketing its assets to prospective buyers, a
process that was ultimately unsuccessful.

                   About Volunteer Energy Services

Volunteer Energy Services Inc. is in the business of electric power
generation, transmission and distribution.

Volunteer Energy Services Inc. sought Chapter 11 bankruptcy
protection (Bankr. S.D. Ohio Case No. 22-50804) on March 25, 2022.
In the petition filed by CFO David Warner, Volunteer Energy
estimated assets and liabilities between $50 million and $100
million.  The case is assigned to Honorable Judge C. Kathryn
Preston.  David M. Whittaker, of ISAAC WILES & BURKHOLDER LLC, is
the Debtor's counsel.


VPR BRANDS: Settles Lawsuit With XL Parties for $155K
-----------------------------------------------------
VPR Brands, LP entered into a settlement agreement with XL Vape,
LLC, VGOD LLC, and Saltnic LLC.  

The company previously filed a lawsuit in the United States
District Court for the Central District of California (Civil Action
No. 2:21-cv-01110(MCS)) alleging patent infringement of U.S. Patent
No. 8,205,622 by XL.  

Pursuant to the terms of the settlement agreement, the company and
the XL parties agreed to settle the action.  In addition, the XL
parties agreed to pay the company $155,000.  The company also
granted each of the XL parties a fully paid-up, royalty-free,
non-exclusive license to practice the invention set forth in the
patent and all related patents and applications, domestic and
foreign.

                        About VPR Brands

Headquartered in Ft. Lauderdale, FL, VPR Brands, LP --
http://www.VPRBrands.com-- is company engaged in the electronic
cigarette and personal vaporizer business.

As of Sept. 30, 2021, the Company had $1.23 million in total
assets, $3.36 million in total liabilities, and a total partners'
deficit of $2.13 million.

Hackensack, New Jersey-based Prager Metis CPA's LLC, the Company's
former auditor, issued a "going concern" qualification in its
report dated April 15, 2021, citing that the Company incurred a net
loss of $563,779 for the year ended Dec. 31, 2020, has an
accumulated deficit of $10,342,173 and a working capital deficit of
$1,892,210 at Dec. 31, 2020.  These factors, among others, raise
substantial doubt regarding the Company's ability to continue as a
going concern.


WATERLOO AFFORDABLE: Auction of Substantially All Assets on July 1
------------------------------------------------------------------
Judge Thomas L. Saladino of the U.S. Bankruptcy Court for the
District of Nebraska authorized Waterloo Affordable Housing, LLC's
proposed sale procedures in connection with the auction sale of
substantially all assets, free and clear of all liens, claims,
interests, and encumbrances.

Within three business days after entry of the Order, the Debtor
will serve copies of the Motion and the Order.

Within three business days after execution of a purchase agreement
("APA") acceptable to Debtor after consultation with W&D and NEF,
the Debtor will serve all Residential Tenants with notice of the
Auction and Sale Hearing.

The Debtor will file with the Court an initial schedule of
executory contracts and unexpired non-residential leases that may
be assumed and assigned as part of the Proposed Sale.  Any Proposed
Sale may include the assumption and assignment of all Residential
Leases.

Concurrently therewith, the Debtor will serve a cure notice upon
each counterparty to the Potential Assumed Contracts.

Prior to the commencement of the Sale Hearing and no later than
July 8, 2022, the Debtor will file with the Court a schedule of
executory contracts and unexpired non-residential leases identified
by the Successful Bidder to be assumed and assigned to it.  The
counterparty to any Potential Assumed Contract that is added or
removed from the Assumed Contract Schedule will be notified of such
change by written notice no later than two business days prior to
closing of the Proposed Sale.  The Cure Amount Objection Deadline
is 4:00 p.m. (CT) on April 21, 2022.

The Bid Deadline will be June 24, 2022, at 4:00 p.m. (CT), bidders
who are determined to be Qualified Bidders will be so notified by
June 28, 2022.

If two or more Qualified Bids are received, an Auction will be held
on July 1, 2022 commencing at 10:00 a.m. (CT), virtually and/or at
the offices of the United States Trustee, 111 S. 18th Plaza, Omaha,
NE 68102.  As soon as practicable following the conclusion of the
Auction (if any), and no later than July 8, 2022, the Debtor will
file with the Court a notice setting forth the results of the
Auction, including the operative purchase agreement to be approved,
with the Assumed Contract Schedule and any other necessary exhibits
and schedules, to the extent available.

The Debtor is authorized, after consultation with the Consultation
Parties to terminate the bidding process or the Auction at any time
if it determines, in its business judgment, that the bidding
process will not maximize value for the Debtor's estate, with
notice of such termination to be filed of record with the Court.

If the Debtor does not receive any bid constituting a Qualified Bid
by the Bid Deadline, then, the Debtor will file a Notice of No Bid
and Cancelation of Auction within five business days after the
expiration of the Bid Deadline indicating the same and the Court
will thereafter, without hearing, enter an order granting W&D and
HUD relief from the automatic stay.

The Debtor is authorized, but is not directed, to select a bidder
to act as a stalking horse bidder for the purchase of the Sale
Assets, and may offer bid protections including a break-up fee in
an amount not to exceed 1.5% of the cash component of such Stalking
Horse Bidder's bid and an expense reimbursement of no more than
$25,000 for expenses actually incurred by such Stalking Horse
Bidder.

The Court will commence the Sale Hearing on July 18, 2022, at 1:00
p.m. (CT).  The Sale Objection Deadline is 4:00 p.m. (CT) on April
21, 2022.

Notwithstanding the possible applicability of Bankruptcy Rule
6004(h), 7062, 9014 or otherwise or any Local Rules of the Court,
the terms and conditions of the Order are immediately effective and
enforceable upon their entry.

A copy of the Bidding Procedures is available at
https://tinyurl.com/2v6a6b8c from PacerMonitor.com free of charge.

                About Waterloo Affordable Housing

Waterloo Affordable Housing, LLC, a lessor of real estate in
Omaha,
sought protection under Chapter 11 of the Bankruptcy Code (Bankr.
D. Neb. Case No. 19-81610) on Oct. 30, 2019, listing as much as
$10
million in both assets and liabilities.  Judge Thomas L. Saladino
oversees the case.  

Robert Vaughan Ginn, Esq., and Theodore R. Boecker, Jr., Esq.,
serve as the Debtor's bankruptcy attorney and special litigation
attorney, respectively.

The Debtor filed its Chapter 11 plan and disclosure statement on
Sept. 9, 2021.



YIELD10 BIOSCIENCE: Incurs $11 Million Net Loss in 2021
-------------------------------------------------------
Yield10 Bioscience, Inc. filed with the Securities and Exchange
Commission its Annual Report on Form 10-K disclosing a net loss of
$11.03 million on $614,000 of total revenue for the year ended Dec.
31, 2021, compared to a net loss of $10.21 million on $799,000 of
total revenue for the year ended Dec. 31, 2020.

As of Dec. 31, 2021, the Company had $20.42 million in total
assets, $4.39 million in total liabilities, and $16.03 million in
total stockholders' equity.

Boston, Massachusetts-based RSM US LLP, the Company's auditor since
2017, issued a "going concern" qualification in its report dated
March 25, 2022, citing that the Company has suffered recurring
losses from operations.  This raises substantial doubt about the
Company's ability to continue as a going concern.

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

https://www.sec.gov/ix?doc=/Archives/edgar/data/1121702/000112170222000008/yten-20211231.htm

                          About Yield10

Yield10 Bioscience, Inc. -- http://www.yield10bio.com-- is an
agricultural bioscience company that uses its "Trait Factory" and
the Camelina oilseed "Fast Field Testing" system to develop high
value seed traits for the agriculture and food industries.  Yield10
is headquartered in Woburn, MA and has an Oilseeds Center of
Excellence in Saskatoon, Canada.


[*] Interest Rate Hike Can Spur PE Bankruptcies
-----------------------------------------------
Kevin Dowd, writing for Forbes, reports that the Federal Reserve
approved the first interest rate hike in the U.S. since 2018 this
month, and several more increases seem likely in the months to
come.  Fed Chair Jerome Powell and his colleagues believe a bit of
monetary tightening will remedy the worst inflation to wrack the
American economy in four decades.

That policy shift could be bad news for some investors who indulged
in a yearlong private equity party during 2021.  Backed by
rock-bottom interest rates and a booming stock market, the industry
spent more money and bought more companies than ever before.  But
the economy is now in a different place.  If interest rates rise as
expected, the hangover from last year could include an increase in
bankruptcies and other signs of distress.

"The deals that have been done over the last 18 months—and there
was a lot, I mean it was a total bonanza—I am telling you, they
are highly leveraged," says Markus Lahrkamp, a managing director in
the private equity performance improvement group at advisory firm
Alvarez & Marsal. "I've not heard any buyer's remorse yet, but I
don't think we're that far away from when this is going to start."

After years of being essentially free, debt is starting to get more
expensive.

"As rates rise, the days of access to inexpensive capital are
certainly waning," says Glenn Mincey, KPMG's global and U.S.
private equity leader.

The ultimate outcome will depend on how the U.S. economy responds
to rising rates.  If the economy is as strong as Powell seems to
believe, the impact might be minimal.  But if signs of a
contraction or recession emerge, trouble could mount.  Some
companies might miss sales targets and struggle to make hefty debt
payments.  Others will find it more difficult to raise new debt.
Rising rates will put particular pressure on companies that are
already operating at close to break-even margins.

Just 79 companies with private equity backing filed for bankruptcy
last 2021, according to PitchBook data, the lowest annual total
since the global financial crisis and a 64% decline compared with
2019.  There have only been 18 PE-backed bankruptcies so far in
2022.  But before long, that total may begin to climb.

"The first wave of real distress is probably going to hit us kind
of mid-year," Lahrkamp predicts.  "For the first ones, they might
have too much leverage, they were not prepared, the companies were
not operationally sound.  And then from there, it will probably
trigger into more and more."

That doesn't mean, however, that the dealmaking market will dry up.
The prospect of a rate hike has been on the horizon for some time,
giving forward-thinking firms time to prepare. And the broader
private equity industry is still sitting on some $1.8 trillion in
dry powder, per Preqin. Higher interest rates may make it more
difficult to raise debt for deals, but there could be enough cash
floating around to make up the difference.

"The PE market was already anticipating that the Fed would move
more aggressively," Mincey says. "So even in light of those
headwinds, they do intend to invest more robustly."

And that robust investment could take some new shapes and forms.

"The response to those headwinds is going to be more innovation,"
Mincey continues. As an example, he points to how private equity
firms have increasingly come to rely on add-on acquisitions rather
than organic revenue growth to build value at their portfolio
companies. "Now in the face of inflation and rising costs, the
industry is going to need to become ever more innovative and
nimble."

Lahrkamp points out that private equity firms have spent many years
and many millions of dollars building out the infrastructure to
survive a situation just like this one.  In some ways, a
rising-rate environment could be a test of the industry's
operational might.

"Private equity has a lot of muscle," he says. "Operating partners,
analysts, deal partners and so on. There are a lot of resources
that they can throw at situations that are going sour."

As they prepare for all possible outcomes, private equity firms and
their portfolio companies can't be sure what to expect. A rate hike
is now a near certainty. What's uncertain is how the economy will
respond, and just how different the landscape might look in the
weeks and months to come.

Here's one more certainty: For industry-watchers like Lahrkamp,
whatever comes next won't be boring.

"Whether this is going to be a mild contraction, whether there's
going to be a total recession, nobody knows," he says. "It's going
to be very, very interesting to see what's going to happen. We've
got to stay on our toes."


[^] Recent Small-Dollar & Individual Chapter 11 Filings
-------------------------------------------------------
In re South Side Convenient Care, Inc.
   Bankr. D. Neb. Case No. 22-80201
      Chapter 11 Petition filed March 21, 2022
         See
https://www.pacermonitor.com/view/OKJCPBI/South_Side_Convenient_Care_Inc__nebke-22-80201__0001.0.pdf?mcid=tGE4TAMA
         represented by: John A. Lentz, Esq.
                         LENTZ LAW, PC, LLO
                         E-mail: john@johnlentz.com

In re Baby Blue of Junction LLC
   Bankr. E.D.N.Y. Case No. 22-40551
      Chapter 11 Petition filed March 21, 2022
         See
https://www.pacermonitor.com/view/AIPGG5A/Baby_Blue_of_Junction_LLC__nyebke-22-40551__0001.0.pdf?mcid=tGE4TAMA
         represented by: Michael A. King, Esq.
                         MICHAEL A. KING, ESQ
                         E-mail: Romeo1860@aol.com

In re Daniel Jess Boreen
   Bankr. N.D. Cal. Case No. 22-30145
      Chapter 11 Petition filed March 22, 2022

In re William David Peters, III and Victoria Browning Peters
   Bankr. D. Conn. Case No. 22-50129
      Chapter 11 Petition filed March 22, 2022
         represented by: Sandra Staton, Esq.
In re Radiant Lighthouse, LLC
   Bankr. M.D. Fla. Case No. 22-01119
      Chapter 11 Petition filed March 22, 2022
         See
https://www.pacermonitor.com/view/QLTZSDQ/Radiant_Lighthouse_LLC__flmbke-22-01119__0001.0.pdf?mcid=tGE4TAMA
         represented by: Benjamin G. Martin, Esq.
                         LAW OFFICES OF BENJAMIN MARTIN

In re Chicago Auto Credit Sales, Inc.
   Bankr. N.D. Ill. Case No. 22-03260
      Chapter 11 Petition filed March 22, 2022
         See
https://www.pacermonitor.com/view/V6VJ6PY/Chicago_Auto_Credit_Sales_Inc__ilnbke-22-03260__0001.0.pdf?mcid=tGE4TAMA
         represented by: Gregory K. Stern, Esq.
                         GREGORY K. STERN, P.C.
                         E-mail: greg@gregstern.com

In re Smith Trucking, Inc.
   Bankr. S.D. Ind. Case No. 22-00951
      Chapter 11 Petition filed March 22, 2022
         See
https://www.pacermonitor.com/view/ZPO2LDY/Smith_Trucking_Inc__insbke-22-00951__0001.0.pdf?mcid=tGE4TAMA
         represented by: KC Cohen, Esq.
                         KC COHEN, LAWYER, PC
                         E-mail: kc@esoft-legal.com

In re AZ Towing, Inc.
   Bankr. D. Md. Case No. 22-11460
      Chapter 11 Petition filed March 22, 2022
         See
https://www.pacermonitor.com/view/FQS2PSI/AZ_Towing_Inc__mdbke-22-11460__0001.0.pdf?mcid=tGE4TAMA
         represented by: Robert N. Grossbart, Esq.
                         GROSSBART, PORTNEY & ROSENBERG, P.A.
                         E-mail: Robert@Grossbartlaw.com

In re M 1 Industries Inc.
   Bankr. E.D.N.Y. Case No. 22-70500
      Chapter 11 Petition filed March 22, 2022
         See
https://www.pacermonitor.com/view/HD7JOAQ/M_1_Industries_Inc__nyebke-22-70500__0001.0.pdf?mcid=tGE4TAMA
         represented by: Andrew M. Thaler, Esq.
                         THALER LAW FIRM PLLC
                         E-mail: athaler@athalerlaw.com

In re 9 Randall Lane, LLC
   Bankr. E.D.N.Y. Case No. 22-70567
      Chapter 11 Petition filed March 22, 2022
         See
https://www.pacermonitor.com/view/IBXQ32Y/9_Randall_Lane_LLC__nyebke-22-70567__0001.0.pdf?mcid=tGE4TAMA
         represented by: Mark E. Cohen, Esq.
                         PRYOR & MANDELUP, L.L.C.
                         E-mail: mec@pryormandelup.com

In re Tracy Wynee Robinson
   Bankr. E.D. Tenn. Case No. 22-10625
      Chapter 11 Petition filed March 22, 2022

In re Michael Rice
   Bankr. W.D. Tex. Case No. 22-10178
      Chapter 11 Petition filed March 22, 2022
         represented by: Melissa Hayward, Esq.

In re Michelle Frances Neher
   Bankr. N.D. Cal. Case No. 22-30150
      Chapter 11 Petition filed March 23, 2022

In re Cory Reber and Mandy Reber
   Bankr. N.D. Ind. Case No. 22-10281
      Chapter 11 Petition filed March 23, 2022
         represented by: Scot T. Skekloff, Esq.

In re Bergen Development LLC
   Bankr. E.D.N.Y. Case No. 22-40577
      Chapter 11 Petition filed March 23, 2022
         See
https://www.pacermonitor.com/view/VD4QG5A/Bergen_Development_LLC__nyebke-22-40577__0001.0.pdf?mcid=tGE4TAMA
         represented by: Julio E. Portilla, Esq.
                         LAW OFFICE OF JULIO E. PORTILLA, P.C.
                         E-mail: jp@julioportillalaw.com

In re Gillian Jordan
   Bankr. E.D.N.Y. Case No. 22-40568
      Chapter 11 Petition filed March 23, 2022
         represented by: Karamvir Dahiya, Esq.

In re Michael McCord
   Bankr. S.D. Ohio Case No. 22-50762
      Chapter 11 Petition filed March 23, 2022
         represented by: Myron Terlecky, Esq.

In re Eric Vaughn Zwigart and Luz Amparo Zwigart
   Bankr. C.D. Cal. Case No. 22-10494
      Chapter 11 Petition filed March 24, 2022
         represented by: Michael Spector, Esq.

In re Stanford Chopping Inc.
   Bankr. E.D. Cal. Case No. 22-10472
      Chapter 11 Petition filed March 24, 2022
         See
https://www.pacermonitor.com/view/LNOCY6Q/Stanford_Chopping_Inc__caebke-22-10472__0001.0.pdf?mcid=tGE4TAMA
         Filed Pro Se

In re 263 N. Grove St. East Orange LLC
   Bankr. D.N.J. Case No. 22-12355
      Chapter 11 Petition filed March 24, 2022
         See
https://www.pacermonitor.com/view/LNWYC6Y/263_N_Grove_St_East_Orange_LLC__njbke-22-12355__0001.0.pdf?mcid=tGE4TAMA
         represented by: Andre L. Kydala, Esq.
                         LAW FIRM OF ANDRE L. KYDALA
                         E-mail: kydalalaw@aim.com

In re Gabriel Alayev
   Bankr. E.D.N.Y. Case No. 22-40609
      Chapter 11 Petition filed March 24, 2022
         represented by: Alla Kachan, Esq.

In re Dhrumil Brahmbhatt
   Bankr. D. Del. Case No. 22-10249
      Chapter 11 Petition filed March 25, 2022
         represented by: Ronald Gellert, Esq.

In re William F. Everett, Jr. and Anne Adams Everett
   Bankr. M.D. Fla. Case No. 22-01189
      Chapter 11 Petition filed March 25, 2022
         represented by: Barbara Hart, Esq.
                         STICHTER, RIEDEL, BLAIN & POSTLER, P.A.
                         Email: bhart@srbp.com

In re Edward David Hirsch
   Bankr. S.D. Fla. Case No. 22-12337
      Chapter 11 Petition filed March 25, 2022
         represented by: Alan Crane, Esq.

In re Agim Arifi
   Bankr. N.D. Ill. Case No. 22-03457
      Chapter 11 Petition filed March 25, 2022
         represented by: Richard Golding, Esq.

In re Bashkim Arifi and Fatima Arifi
   Bankr. N.D. Ill. Case No. 22-03458
      Chapter 11 Petition filed March 25, 2022
         represented by: Richard Golding, Esq.

In re MidSouth Medical Specialties, LLC
   Bankr. N.D. Miss. Case No. 22-10636
      Chapter 11 Petition filed March 25, 2022
         See
https://www.pacermonitor.com/view/77Y262Y/MidSouth_Medical_Specialties_LLC__msnbke-22-10636__0001.0.pdf?mcid=tGE4TAMA
         represented by: Craig M. Geno, Esq.
                         LAW OFFICES OF CRAIG M. GENO, PLLC

In re AHDS Bagel LLC
   Bankr. E.D.N.Y. Case No. 22-40624
      Chapter 11 Petition filed March 25, 2022
         See
https://www.pacermonitor.com/view/55FY6KA/AHDS_BAGEL_LLC__nyebke-22-40624__0001.0.pdf?mcid=tGE4TAMA
         represented by: Lawrence Morrison, Esq.
                         MORRISON TENENBAUM PLLC
                         E-mail: lmorrison@m-t-law.com

In re A Crate Escape LLC
   Bankr. W.D. Tex. Case No. 22-10192
      Chapter 11 Petition filed March 25, 2022
         See
https://www.pacermonitor.com/view/7J6WNFA/A_Crate_Escape_LLC__txwbke-22-10192__0001.0.pdf?mcid=tGE4TAMA
         represented by: Ron Satija, Esq.
                         HAYWARD PLLC
                         E-mail: rsatija@haywardfirm.com

In re James P. Lyons and Margaret A. Lyons
   Bankr. D.N.J. Case No. 22-12381
      Chapter 11 Petition filed March 25, 2022
         represented by: Adrew Radmin, Esq.

In re Eugene Anthony Profit
   Bankr. D. Md. Case No. 22-11556  
      Chapter 11 Petition filed March 25, 2022
         represented by: Michael Lichtenstein, Esq.
                         SHULMAN, ROGERS, GANDAL, PORDY & ECKER,
                         P.A.
                         Email: mjl@shulmanrogers.com

In re Tanya A. Jackson and Gerald D. Jackson, Jr.
   Bankr. N.D. Ga. Case No. 22-52370
      Chapter 11 Petition filed March 25, 2022
         represented by: Aaron Anglin, Esq.
                         JONES & WALDEN LLC

In re Christine A. Bennett
   Bankr. N.D. Cal. Case No. 22-10119
      Chapter 11 Petition filed March 25, 2022

In re Jacqueline Denise Alexander
   Bankr. C.D. Cal. Case No. 22-11676
      Chapter 11 Petition filed March 25, 2022
         represented by: Kim S. Collins, Esq.

In re Maggie Jun Lei and Elden Hong Lei
   Bankr. C.D. Calif. Case No. 22-11678
      Chapter 11 Petition filed March 25, 2022
         represented by: Roseann Frazee, Esq.

In re Sabir Waheed
   Bankr. N.D. Ill. Case No. 22-03505
      Chapter 11 Petition filed March 25, 2022
         represented by: Paul Bach, Esq.

In re Magid Nazari
   Bankr. N.D. Cal. Case No. 22-30157
      Chapter 11 Petition filed March 25, 2022
         represented by: Jeffrey Goodrich, Esq.

In re Joseph Paul Manzella
   Bankr. D. Ariz. Case No. 22-01811
      Chapter 11 Petition filed March 26, 2022
         represented by: Anthony Austin, Esq.
                         FENNEMORE CRAIG, P.C.
                         Email: aaustin@fennemorelaw.com


In re Kristopher M. Clark
   Bankr. M.D. La. Case No. 22-10133
      Chapter 11 Petition filed March 26, 2022
         represented by: Ryan Richmond, Esq.
                         STERNBERG, NACCARI & WHITE, LLC
                         Email: ryan@snw.law

In re Michael W. Frasier and Cheryl L. Frasier
   Bankr. E.D. Mich. Case No. 22-30491
      Chapter 11 Petition filed March 26, 2022
          represented by: Elliot Crowder, Esq.
                          STEVENSON & BULLOCK, P.L.C.

In re David Andrew Rankine
   Bankr. E.D. Tenn. Case No. 22-10663
      Chapter 11 Petition filed March 26, 2022
         represented by: David Fulton, Esq.

In re Michael Kastrenakes
   Bankr. M.D. Fla. Case No. 22-01210
      Chapter 11 Petition filed March 27, 2022
         represented by: Edward Peterson, Esq.


In re TG Integration, LLC
   Bankr. W.D. Mich. Case No. 22-00615
      Chapter 11 Petition filed March 27, 2022
         See
https://www.pacermonitor.com/view/FVQIB2I/TG_Integration_LLC__miwbke-22-00615__0001.0.pdf?mcid=tGE4TAMA
         represented by: A. Todd Almassian, Esq.
                         KELLER & ALMASSIAN, PLC
                         E-mail: ecf@kalawgr.com

In re Tribeca Boutiques Inc.
   Bankr. D.N.J. Case No. 22-12416
      Chapter 11 Petition filed March 27, 2022
         See
https://www.pacermonitor.com/view/AOVFSFY/Tribeca_Boutiques_Inc__njbke-22-12416__0001.0.pdf?mcid=tGE4TAMA
         represented by: Chad Friedman, Esq.
                         RAVIN GREENBERG LLC
                         E-mail: cfriedman@ravingreenberg.com

In re Christian Matthaeus
   Bankr. M.D.N.C. Case No. 22-80077
      Chapter 11 Petition filed March 27, 2022
         represented by: Jason L. Hendren, Esq.
                         Rebecca F. Redwine, Esq.
                         Benjamin E.B.F. Waller, Esq.
                         HENDREN, REDWINE & MALONE, PLLC
                         Email: jhendren@hendrenmalone.com
                                rredwine@hendrenmalone.com

In re OC 10753 Subway LLC
   Bankr. D. Colo. Case No. 22-10999
      Chapter 11 Petition filed March 28, 2022
         See
https://www.pacermonitor.com/view/EQ6GYBA/OC_10753_Subway_LLC__cobke-22-10999__0001.0.pdf?mcid=tGE4TAMA
         represented by: Aaron A. Garber, Esq.
                         WADSWORTH GARBER WARNER CONRARDY, P.C.
                         E-mail: agarber@wgwc-law.com

In re OC 11097 Subway LLC
   Bankr. D. ColoCase No. 22-11000
      Chapter 11 Petition filed March 28, 2022  
         See
https://www.pacermonitor.com/view/FFQRFPA/OC_11097_Subway_LLC__cobke-22-11000__0001.0.pdf?mcid=tGE4TAMA
         represented by: Aaron A. Garber, Esq.
                         WADSWORTH GARBER WARNER CONRARDY, P.C.
                         E-mail: agarber@wgwc-law.com

In re OC 15019 Subway LLC
   Bankr. D. Colo. Case No. 22-11002
      Chapter 11 Petition filed March 28, 2022
         See
https://www.pacermonitor.com/view/FLDRUQQ/OC_15019_Subway_LLC__cobke-22-11002__0001.0.pdf?mcid=tGE4TAMA
         represented by: Aaron A. Garber, Esq.
                         WADSWORTH GARBER WARNER CONRARDY, P.C.
                         E-mail: agarber@wgwc-law.com

In re Thayne Allen Mackey
   Bankr. D. Mont. Case No. 22-40015
      Chapter 11 Petition filed March 28, 2022

In re Gashi & Han LLC
   Bankr. D. N.J. Case No. 22-12451
      Chapter 11 Petition filed March 28, 2022
         See
https://www.pacermonitor.com/view/GCTX5QY/Gashi__Han_LLC__njbke-22-12451__0001.0.pdf?mcid=tGE4TAMA
         represented by: David Edelberg, Esq.
                         SCARINCI HOLLENBECK
                         E-mail: dedelberg@sh-law.com

In re Dumbo Heights M&V LLC
   Bankr. E.D.N.Y. Case No. 22-40637
      Chapter 11 Petition filed March 28, 2022
         See
https://www.pacermonitor.com/view/KKGKW3Q/DUMBO_HEIGHTS_MV_LLC__nyebke-22-40637__0001.0.pdf?mcid=tGE4TAMA
         represented by: Lawrence Morrison, Esq.
                         MORRISON TENENBAUM PLLC
                         E-mail: lmorrison@m-t-law.com

In re Madison41 MV LLC
   Bankr. E.D.N.Y. Case No. 22-40638
      Chapter 11 Petition filed March 28, 2022
         See
https://www.pacermonitor.com/view/KQTI3AI/MADISON41_MV_LLC__nyebke-22-40638__0001.0.pdf?mcid=tGE4TAMA
         represented by: Lawrence Morrison, Esq.
                         MORRISON TENENBAUM PLLC
                         E-mail: lmorrison@m-t-law.com

In re Alexander Bernard Kaspar
   Bankr. S.D.N.Y. Case No. 22-10382
      Chapter 11 Petition filed March 28, 2022
         represented by: Matthew Cabrera, Esq.


                            *********

Monday's edition of the TCR delivers a list of indicative prices
for bond issues that reportedly trade well below par.  Prices are
obtained by TCR editors from a variety of outside sources during
the prior week we think are reliable.  Those sources may not,
however, be complete or accurate.  The Monday Bond Pricing table
is compiled on the Friday prior to publication.  Prices reported
are not intended to reflect actual trades.  Prices for actual
trades are probably different.  Our objective is to share
information, not make markets in publicly traded securities.
Nothing in the TCR constitutes an offer or solicitation to buy or
sell any security of any kind.  It is likely that some entity
affiliated with a TCR editor holds some position in the issuers
public debt and equity securities about which we report.

Each Tuesday edition of the TCR contains a list of companies with
insolvent balance sheets whose shares trade higher than $3 per
share in public markets.  At first glance, this list may look like
the definitive compilation of stocks that are ideal to sell short.
Don't be fooled.  Assets, for example, reported at historical cost
net of depreciation may understate the true value of a firm's
assets.  A company may establish reserves on its balance sheet for
liabilities that may never materialize.  The prices at which
equity securities trade in public market are determined by more
than a balance sheet solvency test.

On Thursdays, the TCR delivers a list of recently filed
Chapter 11 cases involving less than $1,000,000 in assets and
liabilities delivered to nation's bankruptcy courts.  The list
includes links to freely downloadable images of these small-dollar
petitions in Acrobat PDF format.

Each Friday's edition of the TCR includes a review about a book of
interest to troubled company professionals.  All titles are
available at your local bookstore or through Amazon.com.  Go to
http://www.bankrupt.com/books/to order any title today.

Monthly Operating Reports are summarized in every Saturday edition
of the TCR.

The Sunday TCR delivers securitization rating news from the week
then-ending.

TCR subscribers have free access to our on-line news archive.
Point your Web browser to http://TCRresources.bankrupt.com/and use
the e-mail address to which your TCR is delivered to login.

                            *********

S U B S C R I P T I O N   I N F O R M A T I O N

Troubled Company Reporter is a daily newsletter co-published
by Bankruptcy Creditors Service, Inc., Fairless Hills,
Pennsylvania, USA, and Beard Group, Inc., Philadelphia, Pa., USA.
Randy Antoni, Jhonas Dampog, Marites Claro, Joy Agravante,
Rousel Elaine Tumanda, Joel Anthony G. Lopez, Psyche A. Castillon,
Ivy B. Magdadaro, Carlo Fernandez, Christopher G. Patalinghug, and
Peter A. Chapman, Editors.

Copyright 2022.  All rights reserved.  ISSN: 1520-9474.

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