TCR_Public/990907.MBX     T R O U B L E D   C O M P A N Y   R E P O R T E R
        
        Tuesday, September 7, 1999, Vol. 3, No. 172                                              
                              
                    Headlines

ADVANCED GAMING: Reports Minimal Revenue From Operations
BENTON OIL & GAS: CEO Resigns
BOSTON CHICKEN: Relationship To Terminate With Harry's  
COSTILLA ENERGY: Files Chapter 11 Bankruptcy
COVENTRY HEALTH CARE: Reports Income For Quarter

DOW CORNING: Reports Financial Results
FACTORY CARD: Reports Nasdaq Notification Delisting Common Stock
FIRSTPLUS FINANCIAL: Seeks To Compromise Controversy
FORCENERGY: US MMS Files $ 255-MIL Claim
GENEVA STEEL: Operating As DIP, Reporting 3- & 9-Month Losses

GULF STATES STEEL: Committee Taps PricewaterhouseCoopers
HARVARD INDUSTRIES: 2nd Quarter Post-Confirmation Figures
IMAGYN MEDICAL: Seeks Order Granting Post Petition Financing
INCOMNET: Files for Bankruptcy to Implement Restructuring  
KIWI AIRLINE: Trustee Seeks to Liquidate Airline

MIDCON OFFSHORE: Unsecured Creditors To Get 7 Cents on Dollar
MONTGOMERY WARD: Adversary Proceeding Against AIG
NEW WORLD COFFEE: Revenue & Income Up
NEXTWAVE: Injunction Against Nextel Extended to Sept. 9
PHILIP SERVICES: Seeks To Reject Certain Leases

PINNACLE BRANDS: Seeks Extension of Exclusive Periods
PIONEER FINANCE: Disclosure Statement Approved
PLUMA INC: Revenues Down & Losses Up In 1999
PRESTON TRUCKING: Seeks Court Approval To Pay $92M To Creditors
R SQUARED INC: Case Summary & 20 Largest Unsecured Creditors

RAINTREE HEALTHCARE: 35.7% Drop In Revenue
SANTA FE GAMING: Reports $11M Loss For Nine Month Period
SERVICE MERCHANDISE: Seeks Adequate Protection For Noteholders
SERVICE MERCHANDISE: Seeks To Amend Executive Security Plan
SHOE CORP: Extension Granted To Assume or Reject Leases

SILICON GAMING: Operating Losses Continue
SYSTEMSOFT: Seeks Approval of Stipulation of Compromise
TRANSTEXAS GAS: Objection of Bondholder Lenders
UNITED PETROLEUM: Objection To Plan
UNITEL 53 LLC: Case Summary

UNITEL 57 LLC: Case Summary
UNITEL VIDEO: Case Summary & 20 Largest Creditors
UNITEL VIDEO: Files for Chapter 11 Protection  
  
* Meetings, Conferences and Seminars

                   **********

ADVANCED GAMING: Reports Minimal Revenue From Operations
--------------------------------------------------------
Advanced Gaming Technology Inc. experienced a net loss for the
six months ended June 30, 1999 of $174,040 compared to a net loss
of $1,043,720 for the same period in 1998.  The company says the  
improvement was due to a substantial reduction of operating costs
implemented in August of 1998. With the bankruptcy process
complete the company indicates it will now focus all efforts on
executing the new business plan. A priority will be to
build new relationships with potential distributors of the
electronic bingo products.  The company advises that this effort
will be a challenge as the marketplace is very competitive.

The company is generating minimal revenue from operations.
Revenue for the three months ended June 30, 1999 was $87,501
compared to $60,265 in 1998. Net loss in the 1999 quarter was
$63,152, compared to net loss of $949,430 in the same 1998
quarter.

The six months ended June 30, 1999 found the company earning net
revenues of $175,002 but net losses sustained were $174,040.  In
the comparable period of 1998 net revenues were $245,055 and net
losses were $1,043,720.


BENTON OIL & GAS: CEO Resigns
-----------------------------
Alex E. Benton, chairman, CEO and president of Benton Oil & Gas
has resigned, amid heavy losses and near-record lows in the
company's stock prices, The Los Angeles Times reported.
Benton, who filed for personal bankruptcy in early August, will
remain on the board. The company has been trying to restructure,
and in February retained J.P. Morgan Securities to help
sell its assets. Benton founded the company in 1988 and will stay
on to head the company's Russian operations, Geoilbent and Arctic
Gas. (ABI 03-Sept-99)


BOSTON CHICKEN: Relationship To Terminate With Harry's  
------------------------------------------------------
Sept. 3, 1999--Harry's Farmers Market, Inc. (Nasdaq: HARY)
reported that, subject to certain conditions, it has agreed to
pay $ 4 million in cash to terminate its relationship with
Progressive Food Concepts, Inc. ("Progressive"), a subsidiary of
Boston Chicken, Inc.  The agreement to terminate the
relationship was approved by the U.S. Bankruptcy Court in
Phoenix, Arizona on August 26, 1999, where Boston Chicken and
Progressive are involved in bankruptcy proceedings.  Pursuant to
the proposed settlement, Harry's would pay Progressive $4 million
in exchange for the satisfaction of all debt owed to Progressive
including $ 15.5 million of convertible debt; the termination of
all consulting obligations between the parties; the termination
of warrants to purchase 2 million shares of Harry's common stock,
and the surrender by Progressive of its rights to use Harry's
intellectual property. The settlement, upon consummation,
would result in a complete termination of the business
relationship between Harry's, Progressive and Boston Chicken.

The settlement is subject to Harry's obtaining adequate
financing, and, if necessary, the consent of its senior lender.
In addition, the settlement must be consummated within 30 days of
the bankruptcy court approval, unless extended an additional 15
days by the parties. If the settlement does not close within this
time frame, additional bankruptcy court approval would be
required.  


COSTILLA ENERGY: Files Chapter 11 Bankruptcy
--------------------------------------------
Costilla Energy, Inc. (OTC Bulletin Board: COSE) reported today
that it has filed a petition under the provisions of Chapter 11
of the United States Bankruptcy Code with the U.S. Bankruptcy
Court in Midland.
  
The action was taken by the Company to implement a restructuring
of its liabilities, which include $180 million in unsecured 10
1/4 % Senior Notes, $26.5 million in secured debt under a bank
credit facility, $50 million of convertible preferred stock, and
hedging obligations.  The Company was not in default on its
senior notes or bank obligations at the time of filing, and
has been in discussions with a steering committee of its senior
note holders and with its bank group for the past several weeks.
  
Under Chapter 11, Costilla will continue, without interruption,
its oil and gas operations in the ordinary course of business,
and intends to file a reorganization plan with the U.S.
Bankruptcy Court as soon as practicable. The Company has
conducted an extensive review of potential restructuring options
in consultation with its financial advisors Petrie Parkman & Co.,
and expects to conclude its evaluation of these options within
the next few weeks.
  
Costilla also reported that its common stock is now quoted on the
OTC Bulletin Board under the symbol COSE or COSE.OB.
  
Costilla Energy, Inc. is an independent oil and gas company with
operations primarily in the Gulf Coast region of South Texas and
the Permian Basin of West Texas and Southeastern New Mexico.


COVENTRY HEALTH CARE: Reports Income For Quarter
------------------------------------------------
Reporting on results of its three months and six months ended
June 30, 1999 Coventry Health Care Inc. indicates the quarter's
revenues were $531,831 with net income of $9,157.  In the same
quarter, ended June 30, 1998, net revenues were reported at
$583,804 but net loss ensued of $27,756.

In the nine month period ended June 30, 1999 net revenues were
$1,059,678 with a net income of $17,450.  In the same period of
1998 net revenues were $914,013 with net losses of $23,049.


DOW CORNING: Reports Financial Results
--------------------------------------
Dow Corning Corp. today reported global sales for the full year
of 1998 of $2.57 billion, down 3 percent from $2.64 billion
reported for 1997.
  
The company reported a net loss of $595 million for the year,
including a special charge of $1.27 billion ($802 million after
tax) representing its best estimate of the anticipated financial
consequences to resolve all claims arising from its Chapter 11
proceeding and from the breast implant controversy.  Excluding
the special charge, 1998 net income would have been $207 million,
down 31 percent from prior year net income of $238 million.
  
Dow Corning also reported global sales for the first half of 1999
of $1.28 billion, unchanged from the same period last year.  
Consolidated net income was $47 million for the first half of
1999, down 53 percent from $101 million reported in the first
half of 1998.
  
"Although sales revenue in 1999 began to recover in Asia,
operations in both Europe and the Americas failed to deliver
first-half growth," said Gifford Brown, Dow Corning's vice
president for planning and finance and chief financial
officer.  "Our 1999 net income was also influenced by higher
interest expenses related to our Joint Plan of Reorganization and
higher Chapter 11 reorganization expenses.  And while costs
associated with funding our Joint Plan will have a significant
impact on our financial performance, we are confident that we
have the financial strength to meet all of our commitments under
the Joint Plan while continuing to excel in satisfying our
customers."
  
Dow Corning, a global leader in silicon-based materials, is a
Michigan corporation with shares equally owned by The Dow
Chemical Co. (NYSE: DOW) and Corning Incorporated (NYSE: GLW).  
More than half of Dow Corning's sales are outside the United
States.
  

FACTORY CARD: Reports Nasdaq Notification Delisting Common Stock
----------------------------------------------------------------
Factory Card Outlet Corp. (Nasdaq: FCPYQ) announced today that it
has been notified by the NASDAQ/AMEX that the Company's common
stock has been delisted from the NASDAQ National Market,
effective at the close of business on September 1, 1999, as the
result of uncertainties concerning the chapter 11 cases of the
Company and its operating subsidiary.  The Company is considering
requesting the NASDAQ Listing and Hearing Review Council to
review the delisting decision, which request must be made with 15
days after the September 1, 1999 date of such decision.
  
Factory Card Outlet is a chain of company owned stores offering a
vast assortment of party supplies, greeting cards, gift wrap and
other special occasion merchandise at everyday value prices.
  

FIRSTPLUS FINANCIAL: Seeks To Compromise Controversy
----------------------------------------------------
The debtor, Firstplus Financial Inc. seeks to compromise a
controversy with Bear Stearns Entities. The controversy arose
because Bear Stearns Trust and BSIL (Bear Stearns International,
Limited)contend that the transactions under two repurchase
agreements constitute true sales of the Mortgage Loans and the
Residual Certificates.  Conversely, the debtor asserts that the
transactions merely reflect secured loan transactions between the
parties in which the debtor is the borrower and the Mortgage
loans and the residual Certificates serve as the collateral
securing the debtor's obligations to Bear Stearns Trust and BSIL.  
Based on their respective positions, the debtor asserts that the
mortgage income constitutes cash collateral, while Bear Stearns
Trust contends that it owns the mortgage income.  Similarly, the
debtor asserts that the residual income constitutes cash
collateral, while BSIL contends that it owns the residual income.

The material terms of the compromise include:

The debtor will cooperate with BSMCC in marketing and selling all
Mortgage Loans held by Bear Stearns Trust under the Trust
Repurchase Agreement, and will seek orders of the court as
appropriate to facilitate the sales.

The debtor will pay all proceeds of the mortgage Loans to Bear
Stearns Trust for application to the debtor's obligations to Bear
Stearns Trust and to BSIL.

The Residual Certificates held by BSIL with the debtor and the
Residual Income will be assigned to BISL.  

BSIL will have an allowed unsecured claim in the amount of $4.8
million.

BSC will release the debtor.

The debtor will provide BSIL with a copy of all data it has
relevant to the performance of the mortgage loans.

The debtor will pay $35,000 to BSMCC as an administrative
expense.

BSIL and Bear Stearns Trust will withdraw their opposition to
payment of the $5600,000 held back from the debtor's settlement
with US Bank pursuant to a certain court order.


FORCENERGY: US MMS Files $ 255-MIL Claim Against FORCENERGY
-----------------------------------------------------------
As reported in Platt's Oilgram News on August 5, 1999, efforts by
big Gulf of Mexico E&P independent Forcenergy to quickly
extricate itself from Chapter 11 bankruptcy may have suffered a
blow when the US Minerals Management Service filed a $255-mil
claim against the Miami firm for potential costs of plugging and
abandoning (P&A) offshore wells and production platforms.

The claim far exceeds the $ 95-mil of surety bonds the MMS says
Forcenergy has posted and would worsen what Forcenergy admits was
a $110-mil shortfall of assets to its $ 787-mil of liabilities at
Mar 31, 10 days after its bankruptcy filing in New Orleans.

Moreover, the MMS says its claim stands ahead of even secured
bank creditor ING, owed $ 320-mil, and cannot be "discharged" by
bankruptcy reorganization. Forcenergy could become a test case
for such arguments.

Forcenergy has 64% of its 111-mil boe of reserves in the Gulf of
Mexico, with 18% in Alaska's Cook Inlet. At Dec 31 it operated
115 structures and 546 wells in the Gulf on 60 leases. It has
working interests in 217 blocks, with 100% of 50 and more than
50% in another 38. Its share of future abandonment costs is an
estimated $ 119-mil, with $ 2-mil to be spent this year.
Forcenergy claims it has been accruing for those costs. Like many
companies, it claims salvage values will mostly offset the P&A
costs.

If upheld by the bankruptcy court, the huge MMS claim could
vastly complicate efforts by Denver rail, oil and telecom magnate
Phil Anschutz to push through a reorganization plan expected to
be unveiled next week in conjunction with Forcenergy management.
That plan would likely give equity control to Anschutz, Lehman
Bros and Los Angeles' Oaktree Capital, which have acquired a
dominant position in the $ 375-mil of defaulted Forcenergy
junk bonds that stand next in line behind ING to be paid.

Anshutz is already a major E&P player in the Gulf through his 40%
stake in Denver-based Forest Oil. Industry speculation is that
the two firms could eventually merge or otherwise share in a
carve-up of Forcenergy assets.

Sources close to the Anschutz camp indicate that despite the
giant claim filed by MMS, the actual cash impact of the claim may
be much, much smaller.  Ultimately, sources say, the MMS P&A
problem might be resolved by posting only about $ 10- to $ 15-mil
of additional bonds.

Even if the company has to post cash or treasury bills as
collateral, the sources say, the funds should be available from
what appears to be the company's continuing $ 40-mil a year of
cash from operations on revenues running at about $ 240-mil a
year in the first quarter. The Anschutz reorganization plan would
effectively turn $ 375-mil of debt to equity and cut interest
costs by $40-mil a year.

A Forcenergy spokesman declined to comment on the MMS claim,
saying it is one of many now being evaluated. The filing deadline
for claims was July 30. In addition to the MMS, it is believed
numerous firms that sold properties to Forcenergy during its
frenetic buying spree in recent years have also filed to cover
themselves in case the MMS seeks P&A payments from
prior owners.

The $255-mil MMS claim appears to cover 100% of the potential
costs of plugging and removing any property Forcenergy has ever
had an interest in.  That appears to be a move by the MMS to
discourage Forcenergy from walking away from played-out Gulf of
Mexico properties that are no longer economic.

Even though the MMS could seek recovery from other partners in
those properties or past owners, the agency's huge claim has put
Forcenergy-or any other operators-on notice it will not be able
to merely milk properties of cash and then dump the problems onto
taxpayers.

Forcenergy management and the Anschutz group had initially hinted
their reorganization plan would take advantage of bankruptcy
rules to relinquish an undisclosed number of uneconomic Gulf
leases. In addition, the MMS claims $ 3.5-mil of unpaid royalties
and $ 585,000 of unpaid civil penalties.  Forcenergy's failure to
meet those routine obligations may have been viewed by MMS as
evidence of bad faith, said a source close to the agency.

Complicating the Forcenergy case is the fact that the vast bulk
of its offshore surety bonds have been written by Planet
Indemnity, a thinly-capitalized affiliate now of Illinois-based
RLI (ON 2/24/97). Only about half of the bonded amounts have been
reinsured and Planet is said to have net worth of only about
$10-mil.

If the MMS or Forcenergy began calling those bonds to cover
actual P&A costs, Planet could cancel its coverage, forcing
Forcenergy to find a replacement insuror, said an industry
source. Moreover, worries about future claims could prompt the
sellers of Gulf properties to insist on their own separate surety
bonds from buyers, ratcheting up operating costs.


GENEVA STEEL: Operating As DIP, Reporting 3- & 9-Month Losses
-------------------------------------------------------------
Geneva Steel Company, having filed Chapter 11 bankruptcy
proceedings on February 1, 1999, has been operating as a debtor-
in-possession.  For the three months ended June 30, 1999 the
company reports net revenues of $87,000 with net losses of
$29,491.  In the same period of 1998 net revenues were $188,735
with net income of 2,013.

In the nine months ended June 30, 1999 Geneva Steel had net
revenues of $225,044 but sustained net losses of $121,587.  In
the similar period of 1998 Geneva's net revenues were $562,653
with net income of $2,690.


GULF STATES STEEL: Committee Taps PricewaterhouseCoopers
--------------------------------------------------------
The Official Committee of Unsecured Creditors filed an
application for employment of PricewaterhouseCoopers LLP as
financial advisors to the committee.

The firm will provide the following services:

Assistance in the analysis of proposed transactions for which
Bankruptcy Court approval is sought;

Assistance in the analysis of creditor claims by type and entity;

Assistance in negotiations and attendance at meetings with the
Unsecured Creditors' Committee, the debtor, lenders, other
parties in interest, or their professionals, as requested;

Assistance in the review or development of business plans,
liquidation analyses and feasibility analyses, and other special
projects or reports;

Assistance in the review, negotiation and promulgation of any
plan of reorganization;

Performance of such other functions as requested by the Unsecured
Creditors' Committee or its counsel, including, but not limited
to an analysis of preferences, fraudulent transfers, other
potential claims and other Unsecured Creditors' Committee
transactions.

Professionals for the firm charge hourly rates ranging from $395
per hour to $80 per hour.


HARVARD INDUSTRIES: 2nd Quarter Post-Confirmation Figures
---------------------------------------------------------
Following the recently reported financial figures for the first
quarter of 1999, Harvard Industries Inc. is reporting second
quarter, ended June 30, 1999, net revenues of $169,234; net
losses of $7,313.  In the same quarter of 1998 the net revenues
were $129,908 with net losses of $14,613.  The 1999 figures are
post-confirmation while in 1998 the figures cited were
pre-confirmation.


IMAGYN MEDICAL: Seeks Order Granting Post Petition Financing
------------------------------------------------------------
The debtors, Imagyn Medical Technologies, Inc., et al. seek an
interim order authorizing a third round of post-petition
financing, authorizing use of cash collateral.

The debtors seek court authorization to borrow from BT Commercial
Corporation as agent for BTCC and Credit Suisse First Bostopn
Management Corporation $4 million as a superpriority
administrative claim and granting adequate protection.  
Upon the court's authorization of the third post-petition
financing, the total amount of post petition financing will be
$12 million.

The debtors anticipate that they will initially on an emergency
basis draw down from the third post-petition financing
approximately $1 million to satisfy their payroll, vendor, lease
and other operating obligations.  Additionally, the availability
of funds under the financing will enable the debtors to continue
operations through October 1999 when the debtor s currently
project their plan will be effective.


INCOMNET: Files for Bankruptcy to Implement Restructuring  
---------------------------------------------------------
Incomnet Inc. and Incomnet Communications Corp, Irvine, Calif.,
announced yesterday that they have filed for chapter 11
protection in order to facilitate a financial restructuring.
Incomnet CC, a provider of long distance telecommunications
services, said the filing will allow new management time to
reorganize and possibly implement a debt-for-equity exchange,
merger or another transaction. Executive Vice President and CFO
George Blanco said other alternatives to filing were explored,
including a sale of assets, a merger, scaling back operations and
restructuring debt. Bankruptcy was determined to be in the best
interest of all the constituents he said. (ABI 03-Sept-99)


KIWI AIRLINE: Trustee Seeks to Liquidate Airline
------------------------------------------------
The turbulent life of Kiwi International Air Lines moved a step
closer to ending as its bankruptcy trustee Thursday requested
court permission to liquidate the few remaining assets of the
grounded carrier.

Unless a buyer surfaces in the next few weeks, trustee Charles A.
Stanziale Jr. said he expects the liquidation would be approved
later this month.

Efforts over the past several months to find a buyer proved
fruitless.

"I've talked to dozens of people who expressed interest, initial
interest, and who for various reasons decided this wasn't for
them. I reached out every place I could," Stanziale said.

Kiwi, now in its second bankruptcy, struggled since its founding
in 1992 by airline employees who had lost their jobs at other
carriers, mostly Pan Am and Eastern. The founders chose the name
of a flightless bird for their employee-owned enterprise to
symbolize the loss of their wings at their old airlines.

At its peak in the mid-'90s, the Newark-based airline had 1,200
employees, 15 leased jets and flew 65 flights a day. Its
destinations, at various times, included Atlanta, Bermuda,
Boston, Chicago, Las Vegas, Puerto Rico, and Miami, Orlando,
Tampa and Palm Beach in Florida.

But Kiwi was beset by debt and was shut down three times by
regulators, although pilots proudly touted a safety record that
"never scratched a wing."

It emerged two years ago from its first bankruptcy when Baltimore
surgeon Charles C. Edwards bought the airline and took majority
ownership of the company from the employees. A message left
Thursday for Edwards, who oversaw the airline until Stanziale was
named trustee, was not returned.

Kiwi suffered from the beginning because it did not have enough
money to weather the hardball tactics of giant carriers such as
Continental Airlines, which has a major hub at Newark
International Airport, said Tom Parsons, editor and publisher of
Bestfares.com, a travel magazine and Web site.

While Kiwi got good ratings for service and food, it was forced
to add and drop cities when bigger airlines dropped prices.

"We never knew one week to the next where they were flying,"
Parsons said.

The Kiwi name now has no market value, and better-funded discount
startups in the region made it an unlikely purchase, he said.

Kiwi entered what now appears to be its death spiral in March,
when the Federal Aviation Administration grounded it, saying it
was unable to fly safely.

Kiwi declared Chapter 11 bankruptcy, hoping to reorganize, and
laid off nearly all of its 500 workers and surrendered its four
leased jets as it looked for a rescuer. Pan Am Airways had
offered to buy Kiwi in March for $3 million, but that plan
collapsed when Kiwi could not immediately regain
its flight certificate.

Papers filed Thursday in U.S. Bankruptcy Court here seek to
convert the bankruptcy to Chapter 7, liquidation, claiming more
than $20 million in debts.

Stanziale said Kiwi's biggest and first creditor, the Internal
Revenue Service, is owed about $12 million, but will only get
about $1 million from the collection of some $1 million owed to
Kiwi.


MIDCON OFFSHORE: Unsecured Creditors To Get 7 Cents on Dollar
-------------------------------------------------------------
Platt's Oilgram News reports on August 2, 1999 that the
bankruptcy of former Houston-based Gulf of Mexico
operator Midcon Offshore is being settled, with unsecured
creditors to get less than seven cents on the dollar for their
$10-mil in claims.

Lawyers, accountants and other professionals will reap almost
$5-mil in fees, despite giving up 35% of their final claims.
Little or nothing will go to hundreds of Midcon working-interest
partners, mainly wealthy New Yorkers.

Midcon's owner John Ehrman, now president of Playa Minerals &
Energy, may avoid further liability despite suspicions he
transferred mineral and other assets out of the company before it
filed Chapter 11 in December 1996. A litigation trust will be
formed to pursue such claims, but would have no funding.

"We're generally very pleased with the outcome," said Midcon
attorney Trey Monsour of Verner, Lipfert, Bernhard, McPherson.
"This case has been inundated with litigation from the beginning.
It was very litigious and ugly. We're glad to see a census that
makes sense and allows the unsecured creditors to get some
recovery."

Court-appointed trustee Sheila Macdonald,agreed to take only
$450,000 of her authorized $ 1.2-mil fee.

In the settlement, Louis Dreyfus Natural Gas agreed to take
$8.6-mil for its $ 14-mil secured claim from a 1994 property sale
on which Midcon reneged. LDNG kept the property and won a verdict
for damages, for which Midcon granted a note and liens.

Ehrman cited the LDNG debt and a cash crunch in putting Midcon
into Chapter 11. He insisted it would be a brief reorganization,
paying 100-cents on the dollar. At the time, he said Midcon had
$100-mil of properties against just $ 22-mil of claims.

But the assets were auctioned in 1997 to Basin Exploration and
Hall-Houston Oil for only $ 34-mil. After paying $ 10-mil of
post-bankruptcy borrowings and other obligations, only $ 15-mil
remains for creditors. More than half would go to LDNG.


MONTGOMERY WARD: Adversary Proceeding Against AIG
-------------------------------------------------
As promised in the course of the Confirmation Hearing, the
Debtors commenced an adversary proceeding against American
International Group seeking the return of a $5,000,000 payment
made to AIG within the 90-day period prior to the Petition Date.  
The Debtors contend that $5,000,000 payment constitutes a classic
preference, is avoidable under chapter 5 of the Bankruptcy Code,
and the amount of money equal to the difference
between $5,000,000 and what AIG would receive as a general
unsecured creditor of the Debtors' estates should be returned for
pro rata redistribution to the Debtors' other creditors.  


NEW WORLD COFFEE: Revenue & Income Up
-------------------------------------
Showing profitable periods for 1999 New World Coffee Manhattan
Bagel Inc. reports net income in the quarter ended June 27, 1999
of $549,854; and for the first six months of the year net income
of 892,737.  The net revenues for the respective periods were
$9,788,140 for the quarter and $19,367,977 year to date.

For comparison, the second quarter of 1998 showed net income of
$71,604, with net income in the first six months of $133,948.  
The respective net revenues for the same periods were $4,015,194,
second quarter 1998, and $7,800,414 for the first six months of
1998.


NEXTWAVE: Injunction Against Nextel Extended to Sept. 9
-------------------------------------------------------
The U.S. Bankruptcy Court in White Plains, N.Y., has extended
NextWave Personal Communications Inc.'s temporary retraining
order granted against Nextel Communications Inc. through Sept. 9.
The court's Aug. 25 order also notes that the parties have been
directed to commence discovery in the adversary case, absent an
agreed extension to the stay of discovery that was set to expire
on Aug. 25. The court also mandated that objections to NextWave's
request for a preliminary injunction preventing Nextel from
contacting parties in interest in the case are due on Sept. 3 and
replies to the objections are due Sept. 7.   (The Daily
Bankruptcy Review and ABI September 3, 1999)


PHILIP SERVICES: Seeks To Reject Certain Leases
-----------------------------------------------
The debtors, Philip Services (Delaware) Inc., et al. seek
authorization to reject certain unexpired real property leases,
personal property leases and executory contracts.

In an effort to reduce postpetition administrative costs and in
the exercise of the debtor's business judgment, the debtors have
determined that the rejection of the leases and contracts is in
the best interests of the estates.  

Included in the rejections are approximately 10 property leases,  
and approximately 12 equipment leases. The remainder are
settlement agreements and employment agreements and contracts.


PINNACLE BRANDS: Seeks Extension of Exclusive Periods
-----------------------------------------------------
The debtors, Pinnacle Brands, Inc. and its debtor affiliates seek
an extension of the debtor's exclusive periods within which to
file a plan or plans of reorganization and solicit acceptances
thereof.

A hearing will take place on September 23, 1999 at 2:00 PM.

The debtors seek entry of an order further extending the
Exclusive Filing Period for approximately 60 days, to and
including November 1, 1999, and further extending the Exclusive
Solicitation Period also for approximately sixty days to and
including January 3, 2000.  

The debtors assert that they are making progress in the cases,
that they have concluded the ale of their Optigraphics assets to
Performance and are now undertaking the claims reconciliation
process.  In addition, the debtors are engaged in the process of
formulating and finalizing a consensual liquidating plan of
reorganization and have had numerous discussions with their
various creditor constituencies regarding obtaining their consent
to such a plan.


PIONEER FINANCE: Disclosure Statement Approved
----------------------------------------------
Santa Fe Gaming Corp., La Vegas, announced yesterday that on
Monday the Bankruptcy Court for the District of Nevada entered an
order approving the disclosure statement filed to accompany the
joint reorganization plan filed by Pioneer Finance Corp. and
Pioneer Hotel Inc., according to a newswire report. The plan was
filed in accordance with the consents obtained from holders of
about 75 percent of the outstanding principal amount of 13.5
percent first mortgage notes. The company also announced that on
Aug. 20, the court dismissed the involuntary petition filed
against Santa Fe Gaming in January by certain Pioneer Finance
noteholders who did not consent. The court issued its ruling
after Santa Fe Gaming filed the necessary waivers from insiders,
pursuant to a March order. (ABI 03-Sept-99)


PLUMA INC: Revenues Down & Losses Up In 1999
--------------------------------------------
Pluma Inc. filed for Chapter 11 bankruptcy protection on May 14,
1999 and since that time has been operating as a debtor-in-
possession.  In reporting its most recent operating activity the
company shows net sales for the six months ended June 30, 1999
were $74.5 million, a decrease of $15.7 million, or 17.4% over
net sales of $90.2 million for the first six months of 1998.
Net sales for the second quarter of 1999 were $36.9 million, a
decrease of $14.2 million, or 27.8% from net sales of $51.1
million for the second quarter of 1998.

The net losses resulting from operations were reported as $34.4
million for the quarter ended June 30, 1999, and $44.4 million in
the six month period. In 1998 the quarter's net losses were 1.7
million and 2.6 million in the six month period.


PRESTON TRUCKING: Seeks Court Approval To Pay $92M To Creditors
---------------------------------------------------------------
Preston Trucking Co. is seeking bankruptcy court approval to
begin selling property and equipment to pay off $ 92 million owed
to creditors.

The company will ask for permission to sell 22 real estate
holdings this week, and more sales or auctions are expected.

"We are trying to find buyers," said Lawrence Katz, one of the
attorneys for the Preston-based company.

Katz was among the Preston attorneys who met with creditors
Wednesday at the U.S. Trustee's office.

"Once we have created that pot of money, we will file our plan of
reorganization to show how that money will be divided up," Katz
said.

The company, which consolidated other hauling firms' partial
truckloads for regional shipments, had as many as 6,100 employees
nationwide, including several hundred in Maryland, before it
filed for Chapter 11 bankruptcy July 30.

Preston drivers are now delivering the last truckloads in its
system, and the company is down to 150 workers.

Chief Financial Officer Sean Callahan said Preston expects to
earn about $65 million by selling real estate holdings at
truckyards in the Northeast, Mid-Atlantic and Midwest, and an
additional $ 30 million by selling trucks and equipment. The
company also expects to recover $ 42 million owed by
customers, he said.

Preston owes $ 47 million in secured loans and $ 45 million in
unsecured loans. The largest creditor is a New York lender,
Congress Financial Corp., which is still owed $ 33 million, said
Stephen Leach, a bankruptcy attorney for Preston.

Callahan, Preston President David Letke, and Chief Operating
Officer Nicholas Marino bought the trucking company from Kansas
City-based Yellow Corp. in July 1998. Protracted contract
negotiations hurt earnings, and the company never recovered.

On July 26, banks told Preston they would not provide advances to
pay the company's workers, prompting the decision to file for
bankruptcy.

"We were out of cash," Letke said.

That afternoon, Letke said he let workers know the company was
shutting down, and sold its customer list to Yellow for $
300,000.


R SQUARED INC: Case Summary & 20 Largest Unsecured Creditors
------------------------------------------------------------
Debtor:
R Squared Inc.
555 West 57th Street
Suite 1240
New York, NY 10019

Court: District of Delaware  Date Filed: 09/02/99  Chapter 11
Case No. 99-2980

Debtor Attorneys :
Kaye, Scholer, Fierman, Hays & Handler, LLP
425 Park Avenue
New York, NY 10022

Young Conaway Stargatt & Taylor LLP
11th Floor - Rodney Square North
PO Box 391
Wilmington, Delaware 19801

Total Assets: $56,757,000
Total Liabilities $52,420,000

Fixed Liquidated Secured Debt $25,247,068 - 6 holders
Contingent Secured Debt $8,631,932 - 1 holder
Capital Lease Obligations $5,859,000 - 10 holders
Fixed, Liquidated Unsecured Debt $12,682,000 -800 holders

Shares of Common Stock 100 - 1 holder


RAINTREE HEALTHCARE: 35.7% Drop In Revenue
------------------------------------------
In the 1999 second quarter, RainTree Healthcare Corporation
recorded a net loss of $4.9 million compared to a net loss of
$5.0 million in the prior year quarter.  Net loss for the 1998
second quarter includes reorganization expenses amounting to
$868,00.  Total revenues decreased $17.2 million, or 35.7%, to
$30.9 million in the 1999 second quarter from $48.1 million in
the comparable 1998 quarter.  The 1999 quarter figures
reflect RainTree as the reorganized company whereas in 1998 the
figures were for the predecessor company.


SANTA FE GAMING: Reports $11M Loss For Nine Month Period
--------------------------------------------------------
Consolidated revenues of Santa Fe Gaming Corporation, for the
nine month period ended June 30, 1999, were $94.7 million,
representing a $9.8 million, or 11.5%, increase from $84.9
million for the same period in the prior year. Revenues increased
by $6.5 million at the Santa Fe and $3.4 million at the Pioneer.  
Consolidated net loss for the nine month period
ended June 30, 1999 was $11.3 million, representing a $1.1
million, or 8.6%, decrease compared to $12.4 million in the same
period in the prior year.

Consolidated revenues for the three month period ended June 30,
1999 were $32.3 million, representing a $3.5 million, or 11.8%,
increase from $28.8 million for the same period in the prior
year.  Revenues increased by $2.6 million at the Santa Fe and
$900,000 at the Pioneer.  Consolidated loss for the three month
period ended June 30, 1999 was $5.6 million, representing a $1.6
million, or 38.6%, increase compared to $4.0 million in the same
period in the prior year.

The management of Santa Fe Gaming has said it believes that the
corporation has sufficient working capital and available
resources, primarily proceeds which may be available to Corporate
from the possible disposition or refinance of subsidiary assets,
or from possible modifications of subsidiary debt obligations to
meet its cash requirements through the period ending June 30,
2000, excluding debt service obligations including
guarantees, although no assurance can be given to that effect. If
demand for payment is made under the company's guarantee of
subsidiary debt and it is unable to satisfy such debt, the
company says it is likely it would file for relief under Chapter
11 of the Bankruptcy Code.


SERVICE MERCHANDISE: Seeks Adequate Protection For Noteholders
--------------------------------------------------------------
Prior to the Petition Date, Service Merchandise issued
$90,000,000 of First Mortgage Secured Notes due June 28, 2000,
under a 1990 Indenture among HSBC Bank USA, as Indenture Trustee,
Service Merchandise, H.J. Wilson Company, Inc., a debtor-
affiliate, and Long-Term Credit Bank of Japan Limited.  The
Debtors' obligations under these Senior Secured Notes are secured
by mortgages, deeds of trust and deeds relative to 32 fee-owned
and leased properties.  H.J. Wilson guarantees Service
Merchandise's obligations.  

HSBC has demanded adequate protection of the Noteholders'
security interests.  Negotiations have culminated in an agreement
that:

(a) Service Merchandise will pay $750,000 per quarter to HSBC;

(b) the Debtors will remit all proceeds to HSBC arising from the
sale of an encumbered property;

(c) to the extent that the value of the Noteholders' Collateral
diminishes after April 15, 1999, the Noteholders will hold a
claim pari passu with the DIP Lenders' claims equal to the extent
of any diminution;

(d) the Debtors will pay all real estate taxes and assessments as
they become due and will maintain adequate insurance;

(e) this agreement will terminate on the earlier of (1)
substantial consummation of a plan of reorganization; (2)
conversion to a chapter 7 proceeding or appointment of a trustee;
and (3) a payment default not cured within 10 business days.
(SERVICE MERCHANDISE Bankruptcy News Issue 9; Bankruptcy
Creditors' Service Inc.)


SERVICE MERCHANDISE: Seeks To Amend Executive Security Plan
-----------------------------------------------------------
The Debtors, Service Merchandise, seek authority to (a) amend
the 1982 Executive Security Plan entitling certain current and
former employees to pension benefits and (b) freeze benefit
payments under that Plan.  

The Debtors tell the Court that the Plan was adopted in 1982 and
covers employees who enrolled before 1990.  There have been no
new enrollments for the past decade.  Today, the Plan covers 86
current employees and 33 retirees.  In the year prior to the
Petition Date, the Debtors paid out approximately $600,000 under
the Plan.  The Debtors halted benefit payments on the Petition
Date.  

The primary benefit offered under the Plan is two times each
employee's annual salary at the time of retirement or
termination, payable when certain age and service requirements
are met.  The benefit is paid in 120 monthly installments.  

The Plan was restated in 1997 to provide that Service Merchandise
may amend or terminate the Plan, in whole or in part, by written
instrument identified as an amendment effective as of a specific
date and may make such amendment retroactive is deemed necessary
or appropriate.  Hence, the Debtors say, they have the explicit
right to amend or terminate the Plan.

By amendment, the Debtors contemplate splitting the plan into
three separate plans:

      * Plan I will cover participants who are current employees;

      * Plan II will cover former employees who are vested;

      * Plan III will cover former employees who are not vested.

Ultimately, the Debtors suggest, the participants interests in
the Plan reduce to general unsecured claims.  It will be easier,
the Debtors suggest, to deal with these claims if they are
segregated into three distinct groups rather than lumped
together.  (SERVICE MERCHANDISE Bankruptcy News Issue 9;
Bankruptcy Creditors' Service Inc.)


SHOE CORP: Extension Granted To Assume or Reject Leases
-------------------------------------------------------
The US Bankruptcy Court for the Southern District of Ohio entered
an order extending the time within which the debtors must move to
assume or reject their unexpired leases of nonresidential real
property.  It is ordered that the time is extended to and
including December 11, 1999.


SILICON GAMING: Operating Losses Continue
-----------------------------------------
At June 30, 1999 Silicon Gaming Inc. had cash and equivalents of
$3,194,000. The company has incurred operating losses each year
since inception and as of June 30, 1999 had an accumulated
deficit of $92,509,000 and a deficiency of shareholders' equity
of $30,052,000. The company has been required to obtain
additional financing each year to be able to fund its ongoing
operations. Based on historical levels of cash usage, the above
factors raise substantial doubt about the company's ability to
continue as a going concern.

Revenue for the quarter ended June 30, 1999 was $5,727,000, a
decrease of $2,534,000, or 31%, from $8,261,000 for the quarter
ended June 30, 1998.  Net losses were 3,199,000 in the 1999
quarter and $5,428,000 in the comparable period of 1998.

Revenue for the six months ended June 30, 1999 was $11,388,000, a
decrease of $899,000, or 7%, from $12,287,000 for the six months
ended June 30, 1998, and net loss in 1999 to date is $12,239,000
compared to the same period of 1998 when net losses were
$12,192,000.

Silicon Gaming is headquartered in Palo Alto, California and has
sales offices in Reno and Las Vegas, Nevada, and in Gulfport,
Mississippi. The company's products are now manufactured at the
company's location in Las Vegas, Nevada. At June 30, 1999 the
company had 78 employees.


SYSTEMSOFT: Seeks Approval of Stipulation of Compromise
-------------------------------------------------------
The debtor, Systemsoft Corporation seeks approval and
authorization to perform obligations under a Stipulation of
Compromise, Settlement and Dismissal.  SystemSoft and certain of
its current and former officers and directors were named in a
series of securities class action complaints that have been
consolidated and are currently pending in the US District Court
for the District of Massachusetts.

The debtor claims that if the court does not approve the
settlement, class plaintiffs and other class members will assert
claims in the reorganization proceedings.  Each of the individual
defendants have filed proofs of claim in the amount of over $80
million which would be pursued if the settlement of the class
action is not completed.

The stipulation of compromise provides that Zurich Insurance
Company has created a cash settlement fund in the amount of $2.9
million to be payable to the Plaintiff class after the Effective
Date of the Settlement.  The insurers have also agreed to fund a
portion of the costs and administration of the settlement.
  
The debtors allege that the settlement is reasonable in light of
the chances of success in the various controversies that are
being resolved under the Stipulation of Compromise as amended.


TRANSTEXAS GAS: Objection of Bondholder Lenders
-----------------------------------------------
The Bondholder Lenders and the Bondholders' Committee of
Transtexas Gas Corporation et al. object to the motion for
appointment of a Mineral Property Holders' Committee.

The Bondholders state that there is no reason for an additional
committee in these cases.  They state that the movants are
motivated "purely by self interest" and have not demonstrated any
need for the Committee.  The Bondholder Lenders and the
Bondholders' committee are particularly worried about the
astronomical costs associated with additional committees.


UNITED PETROLEUM: Objection To Plan
-----------------------------------
Dan Dotan and Mantel Investments, investors in approximately $3.1
million face value of United Petroleum Convertible Debentures
issued in 1996 hereby object to the second amended plan of
reorganization of United Petroleum Corporation.  

The objectors state that the plan contains numerous provisions
which render it unconfirmable.  The releases and injunctions in
favor of the Infinity parties evidences that the plan fails to be
filed in good faith.

The objectors state that the plan would improperly release the
Infinity parties from liabilities to the objectors which do not
constitute securities claims under the plan.  They also state
that the plan unfairly discriminates against holders of Class 6
and 8 claims and interests, contrary to the Bankruptcy Code.


UNITEL 53 LLC: Case Summary
---------------------------
Debtor:
Unitel 53 LLC
555 West 57th Street
Suite 1240
New York, NY 10019

Court: District of Delaware  Date Filed: 09/02/99  Chapter 11

Total Assets: $56,757,000
Total Liabilities $52,420,000

Fixed Liquidated Secured Debt $25,247,068 - 6 holders
Contingent Secured Debt $8,631,932 - 1 holder
Capital Lease Obligations $5,859,000 - 10 holders
Fixed, Liquidated Unsecured Debt $12,682,000 -800 holders


UNITEL 57 LLC: Case Summary
---------------------------
Debtor: Unitel 57 LLC
555 West 57th Street
Suite 1240
New York, NY 10019

Court: District of Delaware  Date Filed: 09/02/99  Chapter 11

Total Assets: $56,757,000
Total Liabilities $52,420,000

Fixed Liquidated Secured Debt $25,247,068 - 6 holders
Contingent Secured Debt $8,631,932 - 1 holder
Capital Lease Obligations $5,859,000 - 10 holders
Fixed, Liquidated Unsecured Debt $12,682,000 -800 holders


UNITEL VIDEO: Case Summary & 20 Largest Creditors
-------------------------------------------------
Debtor:
Unitel Video, Inc.
555 West 57th Street
Suite 1240
New York, NY 10019

Court: District of Delaware  Date Filed: 09/02/99  Chapter 11

Debtor Attorneys :
Kaye, Scholer, Fierman, Hays & Handler, LLP
425 Park Avenue
New York, NY 10022

Young Conaway Stargatt & Taylor LLP
11th Floor - Rodney Square North
PO Box 391
Wilmington, Delaware 19801

Total Assets: $56,757,000
Total Liabilities $52,420,000

Fixed Liquidated Secured Debt $25,247,068 - 6 holders
Contingent Secured Debt $8,631,932 - 1 holder
Capital Lease Obligations $5,859,000 - 10 holders
Fixed, Liquidated Unsecured Debt $12,682,000 -800 holders

Shares of Common Stock 2,714,866 - 355 holders

Holders of Largest Unsecured Claims:
Name                              Nature         Amount
----                              ------         ------
Allegheny County (Pa)            Loan            $8,525,000
Industrial Development
Authority

GE Capital Business
Asset funding                Equipment Lessor    $3,361,000
Charter Financial Inc.       Equipment Lessor     2,156,000
Terminal Finance Corp. II    Equipment Lessor     3,103,000
Finova Capital corp.         Equipment Lessor     2,657,000
MBL Construction Co.         Construction Services  559,159
American Express             Credit Card Charges    440,000
Parker Chapin Flattau & Klimpl  Professional        387,568
Educational Broadcasting     Real Property Lessor   251,754
CBS                          Real Property Lessor   144,734
Tektronix Inc.               Services               137,903
Sony Pictures Entertainment  Real Property Lessor   137,777
Quantel Corp.                                       132,360
Aetna US Healthcare          Medical Insurance      120,143
Bexel Corp.                  Equipment Rental       105,655
Chase Manhattan Bank         Bank Services           95,000
Acctrade Capital Inc         Trade Acceptances       86,681
DC Architects                Professional Services   82,890
Sony Corp of Regional Service  Equipment Sales       82,594
Lasher/White (n/k/a Source NY) Services              80,238
Scitex Digital video, Inc.     Equipment Sales       78,541


UNITEL VIDEO: Files for Chapter 11 Protection  
---------------------------------------------
Unitel Video Inc. and three of its affiliates filed for chapter
11 protection yesterday in Delaware, according to a newswire
report. Unitel, which provides studio and mobile production
facilities and post-production services to the major U.S.
entertainment companies, listed assets of $56.8 million an
liabilities of $52.4 million, including $12.7 million in
unsecured debt with 800 claimants. Secured debt of $25.2 million
consists of a revolving credit and term loan agreement with
Heller Financial Inc. and three mortgages on Unitel property; in
addition, there is $8.6 million in contingent secured debt and
$5.8 million in capital lease obligations. Among the 20 largest
unsecured creditors are Allegheny County (Pennsylvania)
Industrial Development Authority, GE Capital Business Asset
Funding Corp. and Terminal Finance Corp. (ABI 03-Sept-99)


* Meetings, Conferences & Seminars
----------------------------------

September 13-15, 1999
   STATES' ASSOCIATION OF BANKRUPTCY ATTORNEYS
      8th Annual States' Taxation & Bankruptcy Conference
         Hotel Santa Fe, Santa Fe, New Mexico
            Contact: 1-505-827-0728

September 16-18, 1999
   AMERICAN BANRKUTPCY INSTITUTE
      Southwest Bankruptcy Conference
         The Hotel Loretto, Santa Fe, New Mexico
            Contact: 1-703-739-0800

September 17, 1999
   GEORGETOWN UNIVERSITY LAW CENTER & THE
   AMERICAN BANKRUPTCY INSTITUTE
      Bankruptcy '99: Views from the Bench
         Georgetown University Law Center, Washington, D.C.
            Contact: 1-202-662-9890
   
September 24-25, 1999
   VIRGINIA CONTINUING LEGAL EDUCATION
      14th Annual Mid-Atlantic Institute on
      Bankruptcy and Reorganization Practice
         Boar's Head Inn, Charlottesville, Virginia
            Contact: 1-800-979-8253

September 27-28, 1999
   RENAISSANCE AMERICAN CONFERENCES & BEARD GROUP, INC.
      Conference on Corporate Reorganizations
         Regal Knickerbocker Hotel, Chicago, Illinois
            Contact: 1-903-592-5169 or ram@ballistic.com   

October 6-9, 1999
   NATIONAL CONFERENCE OF BANKRUPTCY JUDGES
      73rd Annual Meeting
         San Francisco Marriott, San Francisco, California
            Contact: 1-803-957-6225

October 22-26, 1999
   TURNAROUND MANAGEMENT ASSOCIATION
      1999 Annual Conference
         The Fairmont--Atop Nob Hill, San Francisco, CA
            Contact: 1-312-822-9700 or ljfialkoff@turnaround.org

November 17-20, 1999
   AMERICAN BAR ASSOCIATION'S LATIN AMERICAN LAW
   SUBCOMMITTEE & THE ASSOCIATION OF COMMERCIAL
   BANKS OF THE DOMINICAN REPUBLIC
      Educational Exchange
         Case De Campo Resort, LaRomana, Dominican Republic
            Contact: 1-703-739-0800

November 29-30, 1999
   RENAISSANCE AMERICAN CONFERENCES & BEARD GROUP, INC.
      Distressed Investing '99
         The Plaza Hotel, New York, New York
            Contact: 1-903-592-5169 or ram@ballistic.com   

December 2-4, 1999
   AMERICAN BANRKUTPCY INSTITUTE
      Winter Leadership Conference
         La Quinta Resort & Club, La Quinta, California
            Contact: 1-703-739-0800

May 4-5, 2000
   RENAISSANCE AMERICAN CONFERENCES & BEARD GROUP, INC.
      Bankruptcy Sales & Acquisitions
         The Renaissance Stanford Court Hotel
         San Francisco, California
            Contact: 1-903-592-5169 or ram@ballistic.com   

The Meetings, Conferences and Seminars column appears
in the TCR each Tuesday.  Submissions via e-mail to
conferences@bankrupt.com are encouraged.  

                    **********

The Meetings, Conferences and Seminars column appears
in the TCR each Tuesday.  Submissions via e-mail to
conferences@bankrupt.com are encouraged.  

Bond pricing, appearing in each Friday edition of the TCR, is
provided by DLS Capital Partners, Dallas, Texas.

                    **********

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., Princeton, NJ, and Beard
Group, Inc., Washington, DC. Debra Brennan, Yvonne L. Metzler,
Editors.  Copyright 1999. All rights reserved. ISSN 1520-9474.

This material is copyrighted and any commercial use, resale
or publication in any form (including e-mail forwarding,
electronic re-mailing and photocopying) is strictly prohibited
without prior written permission of the publishers.

Information contained herein is obtained from sources believed
to be reliable, but is not guaranteed.  The TCR subscription
rate is $575 for six months delivered via e-mail. Additional
e-mail subscriptions for members of the same firm for the term
of the initial subscription or balance thereof are $25 each.
For subscription information, contact Christopher Beard
at 301/951-6400.  


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