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October 22007

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October
2, 2007


name='1'>
September Consumer

Bankruptcy Filings Increase 23 Percent over Previous Year

w:st='on'>

face='Times New Roman'
size='3'>U.S.

size='3'>consumer bankruptcy filings increased nearly 23 percent
nationwide in September

from the previous year, according to
w:st='on'>ABI
. Yet
according to data from the

National Bankruptcy Research Center (NBKRC), the overall September
consumer filing total of

68,926 represented a 7.6 percent decrease from the 74,607 filings in
August. Chapter 13

filings constituted 40 percent of all consumer cases in September, a
slight increase over

the previous six months.   

href='http://www.abiworld.org/AM/Template.cfm?Section=Monthly_Bankruptcy_Statistics&Temp

late=/MembersOnly.cfm&NavMenuID=3716&ContentID=46994&DirectListComboInd=D'>Click

here to view the September consumer filing
charts.


name='2'>
Senate Finance Committee

Examining Hedge Funds’ Use of Offshore Tax Shelters

The U.S. Senate Finance
Committee is

reviewing whether to change the nation's tax rules to prevent offshore
hedge funds from

sidestepping withholding taxes on
w:st='on'>

w:st='on'>
size='3'>U.S.

stock dividends by using derivatives, the

face='Times New

Roman' size='3'>Wall Street Journal reported
today. The evaluation

is at an early stage and is part of a multipronged examination of
taxation of hedge funds by

the committee. The U.S. Treasury loses more than $1 billion in potential

tax revenue each

year through this practice, accountants and others in the industry
estimate. 'The Finance

Committee wants to make sure the tax code is appropriately structured
and fair, and entities

are meeting their legal obligation,' says an aide to Senate Finance
Committee Chairman Max

Baucus (D.-Mont.). Federal tax authorities have sought information about

these dividend

tax-related derivative trades from Citigroup Inc. and Lehman Brothers
Holdings Inc. and

other Wall Street securities firms are bracing for questions. 

href='http://online.wsj.com/article/SB119119460025744215.html?mod=us_business_whats_news'>Re

ad more. (Registration required.)


name='3'>
Overdraft

Legislation
face='Times New Roman'

size='3'>Sparks Last-Minute

Lobbying

Effort

Credit unions and banks
are making a

last-minute push to alter legislation to require them to provide a
warning to ATM customers

when they are about to make an overdraft, though the lead sponsor of the

measure contends

that no major revisions will be made,

size='3'>CongressDaily reported yesterday. The

lobbying groups

argue that the bill sponsored by House Financial Services Financial
Institutions

Subcommittee Chairwoman Carolyn Maloney (D-N.Y) would be costly and
time-consuming to

implement. Besides the ATM warning, the Maloney bill would require
institutions to allow

their customers to opt into overdraft protection programs, rather than
being signed up

without notification, and that they provide customers with a full,
written disclosure of

their overdraft policies. The bill was slated to be marked up last week
but was delayed.

Financial Services Chairman Frank said at the time that he wanted to
bring it up again

within weeks. Banking groups are using the delay to signal their
displeasure with

provisions.

Rules

Issued to Protect

Military from Predatory Loans

The Pentagon implemented
rules yesterday to

protect
face='Times New

Roman' size='3'>U.S.
size='3'>service members

and their families from high-cost, short-term loans, saying stress from
such loans can hurt

military readiness,
size='3'>CongressDaily

reported yesterday. The regulation, prompted by a law
passed by Congress last

year, limits the fees and interest that creditors can charge on payday,
vehicle title and

tax refund anticipation loans. Those kinds of loans have high interest
rates and short

payback terms. The Defense Department said that payday and vehicle title

loans often led to

a cycle of ever-increasing debt, and refund anticipation loans came at a

high cost to the

borrower. 'The financial stress service members and their families
suffer in turn causes a

decline in military readiness,' it said in a statement.

size='3'>   


name='5'>
Creditors Object to

'Insider' Mortgage Lenders Network

w:st='on'>Sale

Mortgage Lenders Network
USA Inc. creditors

are questioning the fairness of a sale of eight foreclosed properties to

an investment group

that includes two former executives of the bankrupt subprime
lender,

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Roman'

size='3'>Bankruptcy

Law360 reported yesterday. Mortgage
Lenders’ unsecured

creditors’ committee for filed an objection in the U.S. Bankruptcy

Court for the

District of Delaware on Friday to the proposed sale of the REO
properties to Wahoo

Investments LLC for $840,000. Wahoo's members include Mitchell L.
Heffernan and James E.

Pedrick, who were principals of Mortgage Lenders and

w:st='on'>

size='3'>Virgin
face='Times New Roman'

size='3'>Island's
affiliate Emax Financial

Group LLC, the mortgage banker that conducted the bidding for the
properties. The committee,

which includes Merrill Lynch Mortgage Lending Inc., Lehman Bros. Bank
FSB and Wachovia Bank

NA, said that it would attempt to resolve the objection
“consensually” but

wanted to reserve its rights to prosecute its objection and seek
appropriate relief. 

href='http://bankruptcy.law360.com/Secure/ViewArticle.aspx?id=36270'>Read

more.

(Registration required.)

High
Court Will Not Hear

Appeal of Adelphia Deals

The U.S. Supreme Court
said yesterday that it

will not review an order handed down during the bankruptcy of Adelphia
Communications Corp.,

which several of the company's creditors, including the unsecured
creditors’

committee, had appealed,
size='3'>Bankruptcy

Law360 reported yesterday. The creditors had
appealed the

bankruptcy court's decision in 2005 to approve four related settlements
between the bankrupt

company, creditors and government regulatory agencies, saying that it
had acted outside of

its discretion, first to a New York District Court and then to the
Second Circuit. The U.S.

Court of Appeals for the Second Circuit ruled last December that the
creditors had waited

too long to appeal the decision, since they had not asked for a stay and

the parties to the

settlements had already begun executing them. The high court announced
its decision not to

grant writ of
certiorari

size='3'>to the appeal in the first order of its new term. 

href='http://bankruptcy.law360.com/secure/ViewArticle.aspx?Id=36376'>Read

more. (Registration required.)

Autos


name='7'>
Federal-Mogul

Settlement Unravels

A settlement aimed at wrapping
up the six-year

bankruptcy reorganization of Federal-Mogul Corp. has fallen apart,
dealing a blow to the

company's effort to exit chapter 11 protection by year's end, the
Associated Press reported

yesterday. The company's pact with PepsiAmericas Inc. unraveled late
last week after The

Hartford Financial Services Group, one of six insurance companies
involved in the

settlement, said that it wouldn't go along. The settlement would have
ended the objections

by Minneapolis-based PepsiAmericas -- the world's largest bottler of
Pepsi drinks -- to

Federal-Mogul's chapter 11 plan. It argued that the parts maker's
reorganization jeopardized

PepsiAmericas' insurance coverage, and so insisted that its insurance
companies agree to the

settlement. Unless Federal-Mogul wins final court approval for its
chapter 11 plan by Dec.

31, it will have to renegotiate terms of its $3.5 billion exit-financing

deal, in a market

in which tight credit has pushed up the price of corporate
borrowing. 

href='http://biz.yahoo.com/ap/071001/federal_mogul_bankruptcy.html?.v=1'>Read

more.


name='8'>
UAW Faces Resistance

to Deals at Ford, Chrysler

Union negotiators
representing workers at

Chrysler have signaled reluctance to tacitly approve an agreement that
mirrors the tentative

deal forged with General Motors Corp. last week, the
face='Times New Roman'

size='3'>Wall Street Journal reported today.
At the same time,

management officials at Ford and Chrysler have their own issues with
such an agreement. The

problems don't necessarily imperil the prospects of reaching similar
deals to the one

reached last week with GM, which agreed to a wage and benefits
restructuring as well as a

commitment to invest in the
w:st='on'>

face='Times New Roman'
size='3'>U.S.

size='3'>However, sticking to the union's long-held tradition of having
a deal with one set

the pattern for the other two -- a system known as pattern bargaining --

could be a

difficult balancing act for UAW president Ron Gettelfinger given the
various states of

restructuring among Detroit's auto makers. 

href='http://online.wsj.com/article/SB119127641947345582.html?mod=hpp_us_whats_news'>Read

more. (Registration required.)


name='9'>
Dura Amends

Reorganization Plan

Dura Automotive Systems
Inc. has filed an

amended disclosure statement and an amended reorganization plan in its
chapter 11 bankruptcy

proceedings in order to account for its creditors' committee's newfound
support,

Bankruptcy Law360

size='3'>reported yesterday. Under the terms of Dura's proposed plan,
creditors will be

entitled to a full cash payout of debtor-in-possession claims,
administrative expenses,

priority claims and second-lien secured claims. The proposed plan will
also provide for the

conversion of senior notes and general unsecured claims of more than
$75,000 into between

57.4 to 60.7 percent of common stock in the reorganized company, and
cash payment in lieu of

an equity distribution of all trade claims and general unsecured claims
of $75,000 or less.

There will be no recoveries for subordinated notes’ and
convertible preferred

securities’ claims, nor will the company’s common stock
holders receive any

recoveries under the proposed plan. 

href='http://bankruptcy.law360.com/Secure/ViewArticle.aspx?id=36328'>Read

more.

(Registration required.)


face='Times New Roman'

size='3'>
name='10'>
Delphi
size='3'> Quietly Filing Law

Suits

Delphi Corp. has filed
hundreds of lawsuits

against suppliers and other business contacts, but is keeping the
lawsuits secret 'to avoid

unnecessarily alarming' those being sued, the Associated Press reported
yesterday. Starting

Friday afternoon and through the weekend, the restructuring auto-parts
supplier filed more

than 700 lawsuits against unnamed parties in the U.S. Bankruptcy Court
in

w:st='on'>

size='3'>Manhattan. The
suits target up to $5.5

billion in potentially questionable payments that went out of the Troy,
Mich.-based company

in the six years before it filed for chapter 11 protection in October
2005.


size='3'>Delphi

size='3'>says it has 'no intention' of pushing forward with the lawsuits

as long as it gets

out of bankruptcy, as planned, by way of reorganization. If something
goes wrong with the

reorganization, however, the secret lawsuits will be served on the
unsuspecting defendants

and the litigation will begin, the company says. 

href='http://biz.yahoo.com/ap/071001/delphi_bankruptcy.html?.v=1'>Read

more.


name='11'>
Judge Reverses $457

Million Ruling against Forestry Giant

A federal judge in

w:st='on'>
size='3'>Atlanta
has

reversed a $457 million judgment against one of the world's largest
forest product

companies, saying that the
w:st='on'>

face='Times New Roman'
size='3'>Georgia

size='3'>bankruptcy judge who ruled against the Weyerhaeuser Co. liable
was wrong,

the Fulton County Daily
Report

reported today. In an order released Sept. 26, U.S.
District Judge Julie E.

Carnes said that Bankruptcy Judge Margaret H. Murphy had erred in
embracing a

characterization of Weyerhaeuser as a 'bad actor' in the case, which
sprang from the 1998

bankruptcy of Norcross, Ga.-based Paragon Trade Brands Inc. Paragon,
which manufactured

generic brand disposable diapers, was established as a division of
Weyerhaeuser. In 1993,

Weyerhaeuser took Paragon public, making more than $200 million from the

initial public

offering of Paragon stock. But five years later, after losing two patent

infringement suits

associated with its line of baby diapers, Paragon filed for bankruptcy.
It then sued

Weyerhaeuser, claiming that Weyerhaeuser executives had saddled Paragon
with diaper patents

that infringed patents registered by Kimberly-Clark Corp. (which makes
Huggies) and Procter

& Gamble (which makes Pampers.) Murphy had granted Paragon summary
judgment and ordered

Weyerhaeuser to pay $457 million in damages, plus $3 million in legal
fees. 

href='http://biz.yahoo.com/law/071002/86ad1cb047993202fbdff5ba66fa045c.html?.v=1'>Read

more.


name='12'>
Oasys Mobile Wins

Approval for Bankruptcy Plan

Bankruptcy Judge

w:st='on'>
size='3'>Chris

face='Times New







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&#

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&a

mp;amp;amp;amp;#13;
Roman' size='3'>topher S.
Sontchi

size='3'>approved the reorganization plan of Oasys Mobile Inc., paving
the way for the

developer of games and ringtones for cell phones to exit chapter 11 in
the hands of its

senior lenders, the Associated Press reported yesterday.
Under the plan, Oasys senior lenders RHP Master Fund
Ltd. and LAP Summus

Holdings LLC will still take over the reorganized company in exchange
for their claims of

over $8.84 million. The company's unsecured creditors and its preferred
shareholders,

however, will divvy up a maximum of $2 million. The exact amount depends

on whether Oasys

reaches specified financial targets. The lenders, who have been
financing Oasys' chapter 11

case, have agreed to supply a $5 million loan to fund the company's
emergence from

bankruptcy protection. 

href='http://biz.yahoo.com/ap/071001/oasys_mobile_bankruptcy.html?.v=1'>Read

more.


name='13'>
Perella to Buy the

Hedge Fund Xerion

Perella Weinberg
Partners, the boutique

investment bank, announced yesterday that it had acquired Xerion Capital

Partners, a hedge

fund focusing on investments in distressed credit and other special
situations, for an

undisclosed amount, the
size='3'>New York

Times reported today. The move comes as Wall
Street banks prepare

for the aftermath of the credit market turmoil, one that is expected to
bring a rise in

defaults and bankruptcies. The

Xerion acquisition is a fifth tent pole in Perella Weinberg’s
asset-management

strategy. Xerion was founded in late 2002 by Daniel J. Arbess, a former
partner at the law

firm White & Case, and began with investments in the bonds of
companies that had entered

or were about to enter bankruptcy. It has invested in companies
like

w:st='on'>

size='3'>Oneida, the
flatware maker. 

href='http://www.nytimes.com/2007/10/02/business/02deal.html?ref=business&pagewanted=pri

nt'>Read more.


name='14'>
Write-Downs by Big

Banks Spark Stock Rally

Investors took the
disclosures of Wall

Street’s banking giants yesterday as a sign that the worst may be
over for the banks

and that any losses related to the credit crisis may be contained,
the

face='Times New







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p;amp;#13;


&a

mp;amp;amp;amp;#13;
Roman' size='3'>New York
Times

size='3'>reported today. The country’s biggest bank, Citigroup,
will write off $5.9

billion in the third quarter, causing its profit to drop 60 percent from

a year

earlier.

size='3'>Europe’s biggest bank,
UBS, said it had

written down $3.4 billion in the value of mortgage-backed securities and

would suffer a loss

in the quarter. Other banks, including Merrill Lynch and Bank of
America, have issued

similar warnings. Analysts cautioned, however, that serious problems
remained in the housing

market and questioned whether consumer spending could continue to carry
the broader

economy.

href='http://www.nytimes.com/2007/10/02/business/02citi.html?_r=1&oref=slogin&ref=bu

siness&pagewanted=print'>Read more.


name='15'>
TROUBLED COMPANIES IN

THE NEWS

The business news
articles below are taken

from the U.S. Business Journal’s Daily Summary of Troubled &
Fast Growing U.S.

Companies which is published by Bastien Financial Publications.
 
 

size='3'>ABI

size='3'> Members receive a 50% discount off of our regular
subscription rate of $500

when subscribing to the complete Daily Summary.  

To subscribe email steve@creditnews.com
title='
mailto:steve@creditnews.com'

href='mailto:steve@creditnews.com'>
color='#0000ff'

size='3'><mailto:steve@creditnews.com&gt;or call
800-407-9044—use


size='3'>ABI

Code 37


size='3'>Advanced Photonix

Inc., an
face='Times New Roman'

size='3'>Ann Arbor, Mi. manufacturer of

optoelectronic

semiconductor parts, will shutter an assembly facility in

w:st='on'>

size='3'>Dodgeville,
w:st='on'>

face='Times New Roman' size='3'>Wi
size='3'>. and lay

off more than thirty employees by 12/31.  The Dodgeville production

will be moved to

another location in
w:st='on'>Camarillo

face='Times

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#13;&amp;amp;#10;&amp;amp;#13;&amp;amp;#13;&amp;amp;#10;&amp;amp;#13;&am

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#13;&amp;amp;#10;Roman'>, Ca. to improve efficiency.
Advanced will take a

one-time charge of $520,000 in the second quarter related to the
closure.

Concord Camera
Corp.

size='3'>, a
face='Times New Roman'

size='3'>Hollywood, Fl. camera manufacturer,
reported a fourth

quarter net loss of $3.2 million, on a 33% revenue decline–to $22
million.  For

the year, the firm reported a net loss of $11.7 million on a 37% revenue

decline–to

$86.7 million.

Electronics for Imaging
Inc.

anticipates taking a noncash charge of $150 million
related to misdated stock

options.  The

face='Times New

Roman' size='3'>Foster City
face='Times New

Roman'>, Ca. firm is working on a restatement to update
its filings with the

Securities and Exchange Commission.

Ferrellgas Partners
LP

size='3'>, an
face='Times New Roman'

size='3'>Overland Park
face='Times New

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mp;amp;amp;amp;#13;&amp;amp;amp;#10;Roman'>, Ks.
propane seller, reported

a fourth quarter net loss of $38.2 million, on a slight revenue
decline–to $329.1

million.  For the year, the firm reported its net increased
39%–to $34.5 million,

on a 5% revenue increase–to more than $1.9 billion.  The
results included charges

of $2.9 million and $11.2 million related to the disposal of assets for
the quarter and the

year respectively.

Idenix Pharmaceutical
Inc.

size='3'>,
face='Times New Roman'

size='3'>Cambridge, Ma., announced that it will

reduce its payroll

by about 100 workers (a third of workforce) in a realignment. The
restructuring, following

setbacks for one of its clinical treatments, will hopefully save the
company at least $40

million a year and cut its cash-burn rate in half. Idenix’s
remaining employees will

focus on treatments for hepatitis C and HIV.

Intervoice
Inc.

size='3'>reported its second quarter net income declined to $1.4
million, down from $1.6

million for the same period one year earlier. Revenue declined to $48.7
million, compared to

$50.5 million a year ago. The Dallas, Tx. manufacturer of
call-automation systems added that

it purchased 400,000 shares of common stock for $3.2 million during the

quarter.