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August 282007

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August 28, 2007


name='1'>
Accountant Bills in WR

Grace Bankruptcy Case Probed

Federal bankruptcy
monitors suspect that the

late accountant Loreto Tersigni, who played a leading role advising
asbestos claimants in

the bankruptcy of W.R. Grace & Co. and other mega-billion dollar
chapter 11 cases,

padded his firm's bills for years, the Associated Press reported
yesterday. 

U.S. Trustee Kelly Beaudin

Stapleton has asked for an examiner to
investigate the

invoices of Tersigni's firm -- L. Tersigni Consulting P.C., of

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


size='3'>Conn.

size='3'>-- presented in the cases of W.R. Grace and G-I Holdings,
in

w:st='on'>

size='3'>New Jersey.
Loreto Tersigni, the sole

owner of the firm, died in late May, about a year into an investigation
by the U.S. Trustee

and the U.S. Attorney for
w:st='on'>New Jersey

size='3'>, according to

court documents filed Friday in W.R. Grace's bankruptcy case. Court
documents also say that

federal law enforcement has had Tersigni's bills to bankrupt companies
under surveillance

for over a year. 

href='http://biz.yahoo.com/ap/070827/w_r_grace_bankruptcy.html?.v=1'>Read

more.

Mortgage
Lending


name='2'>
Fannie Mae Lets

Troubled Lender Service Its Loans

American Home Mortgage
Investment Corp., the

second-biggest
w:st='on'>U.S.

size='3'>residential

lender in bankruptcy, agreed to continue servicing $5.2 billion worth of

loans owned by

Fannie Mae, Bloomberg News reported yesterday. The lender will keep
collecting payments and

handle escrow accounts on 36,700 loans owned by Fannie Mae under a
proposed agreement filed

Friday. The deal gives American Home until Oct. 31 to sell the company's

servicing unit with

Fannie Mae's loans still in it. American Home, based in

w:st='on'>

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

face='Times New Roman' size='3'>N.Y.

size='3'>, is one

of at least 16 mortgage lenders that have sought bankruptcy protection
since December. The

company has shut down all operations except for its loan-servicing
business, which it

intends to sell. 

href='http://www.tennessean.com/apps/pbcs.dll/article?AID=/20070828/BUSINESS01/708280335'>Re

ad more.


name='3'>
Commentary: Aid to

Homeowners Debated on Capitol Hill

Faced with a possible
tidal wave of home

foreclosures beginning this fall, Democrats and Republicans are debating

whether the

government should step in and help rescue homeowners mired in housing
debt, the

New
York

Times reported today. Both the Bush
administration and Democratic

leaders in Congress agree that legions of homeowners could be
overwhelmed in the next 18

months, as low teaser rates expire on more than two million
adjustable-rate mortgages.

However, the Bush administration and congressional Democrats are
ideologically divided about

the steps that should be taken to help resolve the situation.
Administration officials are

reluctant to bail out people who bought homes they could not afford or
simply gambled that

easy credit and rising real estate prices would lead to quick profits.
Democrats, though

opposed to a broad bailout, are proposing an array of measures to help
lower-income people

renegotiate their loans and stay in their homes. 

href='http://www.nytimes.com/2007/08/28/business/28workout.html?pagewanted=print'>Read

more.


name='4'>
Ratings Firms Defend

Assessment of Loan Securities

Credit-rating agencies
that once blessed

securities that backed subprime mortgage loans as safe investments are
now experiencing a

financial downturn, the
size='3'>Washington

Post reported today. The stock of Moody's
Investors Service, one

of the major raters, is down about 40 percent from its 52-week high on
heavy trading.

Members of Congress are calling for hearings and more oversight of the
rating firms and

institutional investors and industry observers have blamed the agencies
for being months

late in downgrading a slew of residential mortgage-backed securities
that soon imploded. The

big three raters have moved in recent weeks to restore confidence in
their work even as they

maintain that they acted appropriately and on time. They have adjusted
how they rate bonds

and other financial instruments, generated a series of new reports about

the market and

staged teleconferences to assuage investors hammered by the
deterioration in subprime

loans. 

href='http://www.washingtonpost.com/wp-dyn/content/article/2007/08/27/AR2007082701467_pf.htm

l'>Read more.

Judge

Continues to Weigh

Bear Stearns Funds’ Chapter 15 Request

Bankruptcy Judge
Burton Lifland is keeping
two Cayman

Islands-based Bear Stearns &

size='3'>Co. Inc. hedge funds’ assets out of creditors' reach for
another 10 days

while he weighs whether to grant them chapter 15 protection,
Bankruptcy Law360 reported

yesterday.

size='3'>Bear Stearns High-Grade Structured Credit Strategies Master
Fund Ltd. and Bear

Stearns High-Grade Structured Credit Strategies Enhanced Leveraged
Master Fund Ltd. had

requested the protection on July 31, just after filing the necessary
liquidation proceedings

in a Cayman Islands court, in order to protect themselves from creditors

who might try to

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

size='3'>assets. Judge Lifland has been uncertain as to whether to
grant the funds

protection under chapter 15; the two Bear Stearns hedge funds are
technically based in

the Cayman Islands, he said, adding that they do hold assets in
the

size='3'>U.S. and appear to
operate out of


size='3'>New

York

href='http://bankruptcy.law360.com/Secure/ViewArticle.aspx?id=33444'>Read

more. (Registration required.)


name='6'>
Commentary: Fed Waiver of

Bank Lending Cap Aims to Calm Markets

The Federal Reserve's
waiver of the lending

cap on bank loans, even temporarily, is a significant escalation of its
effort to calm the

financial markets, according to a

size='3'>New York

Times editorial today. On Aug. 20, one
business day after cutting

the lending rate, the Fed allowed Bank of America and Citigroup’s
Citibank to breach

the regulatory cap on the size of loans they’re permitted to make
to their brokerage

affiliates. Under normal circumstances, a bank is limited to lending any

one affiliate an

amount equal to 10 percent of the bank’s regulatory capital. Fed
documents released

last Friday disclosed that the banks would be allowed to lend up to $25
billion apiece, or

about 30 percent of their capital. Compromising the cap to that extent
attests to the

Fed’s belief that a bailout is necessary to avert greater harm to
the financial system

and the broader economy. 

href='http://www.nytimes.com/2007/08/28/opinion/28tue2.html?pagewanted=print'>Read

more.

Refco

Trusts Sue on

Behalf of Currency Clients

Trusts representing
creditors of the defunct

commodities broker Refco said yesterday that they had sued its legal and

accounting advisers

for more than $500 million on behalf of 75 foreign exchange customers,
Reuters reported

today. The Refco Litigation Trusts said the lawsuit, filed in New York
State Supreme Court,

names the accounting firms Ernst & Young and Grant Thornton, the law

firm of Mayer,

Brown, Rowe & Maw, and Refco insiders. The suit is the third brought

by the trusts,

which filed a similar action in
w:st='on'>

face='Times New Roman' size='3'>Illinois
last

week for $2 billion. It named the same defendants along with
PricewaterhouseCoopers, Banc of

America Securities, Credit Suisse Securities and Deutsche Bank
Securities. Yesterday’s

lawsuit contends that Refco insiders, with the help of advisers, induced

foreign exchange

customers to entrust their funds to the Refco Capital Markets
broker-dealer unit. The trusts

have a deadline of Oct. 16 to bring cases. 

href='http://www.nytimes.com/2007/08/28/business/28refco.html?ref=business&pagewanted=pr

int'>Read more.


name='8'>
Solutia Seeks Approval

for $500 Million Calpine Deal

Solutia Inc. has asked a
bankruptcy judge to

approve a $500 million agreement with

size='3'>Calpine Central LP to settle one of the biggest unsecured
claims levied against the

company in its chapter 11 case,
size='3'>Bankruptcy

Law360 reported yesterday. The settlement
would bring an end to 18

months of complex litigation and would let the companies avoid an
arbitration hearing set to

begin in two months in Houston, Solutia said in
its motion. The

dispute stems from a series of agreements Solutia and Calpine struck in
1999. Calpine leased

land from Solutia in
w:st='on'>

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

face='Times New Roman' size='3'>Ala.

size='3'>, where it

built the Cogen Facility, which holds three combustion turbines, three
heat recovery

generators and one steam turbine. The companies agreed that Solutia
would buy electrical and

steam energy from the Cogen Facility to power the plant where it
manufactured Acrilan, an

acrylic fiber used in textile, and that Calpine would sell the leftover
energy, Solutia

said. The agreement also releases both companies from any claims related

to the contracts at

issue. In addition, it states that Calpine will vote in favor of
Solutia's chapter 11

plan. 

href='http://bankruptcy.law360.com/Secure/ViewArticle.aspx?id=33420'>Read

more. (Registration required.)

Judge

Approves Breast

Implant Maker's Asset Auction

Bankruptcy Judge
Mary Walrath granted
breast implant maker

MediCor Ltd. approval to sell its assets and the assets of some of its
nondebtor

subsidiaries at an auction next month,

size='3'>Bankruptcy Law360 reported yesterday.

Judge Walrath

granted MediCor’s motion allowing the sale on Friday, setting
bidding procedures and

scheduling the auction sale for Sept. 18. Companies that are interested
in bidding for

MediCor’s assets must submit qualified bids to the company by
Sept. 7. The bids, which

will be for the single lot including MediCor's assets and the assets of
its subsidiaries,

must be at least $50 million and bidders must provide a 10 percent
good-faith deposit, Judge

Walrath said. Only parties that have submitted qualified bids will be
able to take part in

the Sept.18 auction, the order said. A hearing has been scheduled for
Sept. 24 to approve

the sale. 

href='http://bankruptcy.law360.com/Secure/ViewArticle.aspx?id=33417'>Read

more. (Registration required.)


name='10'>
Asarco Looks to Settle

Miners' $3 Million Claims

Bankrupt Asarco LLC
sought court permission

on Friday to settle compensation claims by former employees who lost
their hearing while

working in the company's
w:st='on'>Tennessee

size='3'>mines,

Bankruptcy Law360

size='3'>reported yesterday. The settlement involves 44 miners who have
filed more than $3

million in claims. Asarco said that it had agreed to fund some of the
claims out of an

escrow account set up for the purpose, paying $5,000 to each worker for
future medical

expenses and $1,000 to avoid litigation and allowing the remaining
unpaid liens to be

pursued as general unsecured claims. Asarco closed its three zinc mines
in eastern

size='3'>Tennessee in
October 2001. It sold

the Tennessee Mines Division assets to Glencore Ltd. for $65 million in
May 2006 and placed

a little over $3 million from the sale proceeds into the escrow account.

The company was hit

with the
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size='3'>Tennessee miner
compensation claims,

some of which have been adjudicated or settled, before it filed for
bankruptcy. 

href='http://bankruptcy.law360.com/Secure/ViewArticle.aspx?id=33407'>Read

more.

(Registration required.)


name='11'>
AMS' Chapter 11 Plan

Doesn’t Specify Creditor Recovery

Liquidated book marketer
Advanced Marketing

Services Inc. filed its chapter 11 plan and accompanying disclosure
statement that does not

reveal how much unsecured creditors can expect to recover,

size='3'>Bankruptcy

Law360 reported yesterday. According to court
documents filed

Friday, AMS and its subsidiaries face about $217 million in unpaid
unsecured claims. Though

the company has not yet estimated how much of that will be paid off, it
did say allowed

administrative claims would be paid in full, while the holders of 510(b)

claims and the

holders of interests in AMS would receive nothing.The main secured
creditor in the case,

Wells Fargo Foothill Inc., was paid off after AMS sold its assets to
Baker & Taylor Inc.

in March for about $64 million. The company also said that it netted
about $1 million from

the sale of its interests in certain foreign ventures, and it still has
some assets to

liquidate, including a 25 percent equity interest in Raincoast Book
Distribution

Ltd. 

href='http://bankruptcy.law360.com/secure/ViewArticle.aspx?Id=33414'>Read

more. (Registration required.)


name='12'>
Existing-Home Sales

Fall to 5-Year Low

Sales of previously owned

homes fell to a

five-year low in July and the glut of unsold properties climbed to its
highest since 1991,

Bloomberg News reported yesterday. Purchases declined 0.2 percent, to an

annual rate of 5.75

million, the National Association of Realtors said yesterday. While the
retreat was less

than forecast, inventories of single-family homes rose to the equivalent

of a 9.2

months’ supply. Since last year, overall existing sales were down
9 percent.

The

size='3'>Midwest accounted for the
decline in sales as

they declined 2.2 percent. They were unchanged in the South, increased 1

percent in the

Northeast and 1.8 percent in the West. NAR said that the median price of

an existing home

fell to $228,900, a 0.6 percent drop from July a year ago. The supply of

homes for sale at

the end of the month climbed 5.1 percent, to 4.59 million. 

href='http://www.nytimes.com/2007/08/28/business/28econ.html?_r=1&oref=slogin&ref=bu

siness&pagewanted=print'>Read more.


name='13'>
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.
 


face='Times New Roman'

size='3'>ABI 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'>
size='3'><mailto:steve@creditnews.com>

face='Times

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size='3'>or call

800-407-9044—use
face='Times New Roman'

size='3'>ABI

size='3'>Code 37

/>
 
Accredited Home Lenders

Holding

Co., a San

Diego, Ca. subprime

mortgage firm, is closing its office in Irvine, Ca., affecting more than

fifty employees, as

part of a streamlining effort.  The company has said it will shut
down nearly all of

its retail lending operations.

Altria Group
Inc.

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

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

face='Times New Roman' size='3'>N.Y.

size='3'>, is

considering whether to spin off its international cigarette operations
in an effort to boost

shareholder value.  The American side of the business has been a
drag on Altria’s

stock price because of continued worries about smokers’ litigation

and the possibility

that the U.S.

size='3'>government

may intervene, not to mention sinking cigarette sales inside
the

face='Times New Roman'>
w:st='on'>

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

AnnTaylor Stores
Corp.

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

size='3'>Manhattan
size='3'>. N.Y.-based

women's apparel retailer, reported its second quarter net income fell
27%–to $31.7

million. Sales edged up less than 1%–to $615 million, including a
6.2% drop in

same-store sales.  Same-store sales at its AnnTaylor stores fell
3.1% while same-store

sales at its AnnTaylor Loft locations plunged 11%.  The firm,
recently announcing a new

marketing chief, has been trying to battle a slump in sales. The company

says it will launch

a new store concept aimed at what it calls the “modern
boomer”.

Bridgeport Foods
LLC

face='Times New Roman'>of Nitro, W.V. reported its third
quarter net income

declined 85%–to $33,000, on a 5% sales decline–to $26.7
million.

Ford Motor
Co.
,

Dearborn, Mi., could have a new bidder for its Jaguar and Land Rover
luxury car brands, with

the chairman of India-based Tata Motors Ltd. publicly announcing that
his company is

considering making an offer.  If it succeeds in buying the two car
lines, Tata could

spend more than $1 billion as part of a plan that would help it gain
technological know-how

and expand
w:st='on'>
size='3'>India

face='Times New

Roman'>’s auto industry overseas. Some analysts are

doubting that the

units will fetch the price that Ford has been hoping for.  The
company purchased Jaguar

in 1989 for $2.5 billion and spent $2.75 billion for Land Rover seven
years ago.

Georgia Gulf
Corp.

size='3'>,

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

face='Times New Roman' size='3'>Ga.,
will shut down its

Canadian Royal Group window-and-door extrusion facility in

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

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

size='3'>by the end of this year, as part of a consolidation at other
operations in

size='3'>Canada and
the

w:st='on'>

size='3'>U.S.
size='3'> In its second

quarter,
face='Times New Roman'

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

Roman' size='3'>Gulf
face='Times

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size='3'>lost $4.2 million

on sales of $852 million.

Krispy Kreme Doughnuts

Inc., the
Winston-Salem, N.C.

chain of donut shops, shuffled around a couple of executive posts and
said that it will

realign its company-owned and franchise operations, in a move to boost
sales and reduce

expenses. Also, the firm hopes the move will provide greater flexibility

so that it can be

more responsive, streamlined and focused.  Krispy Kreme has
struggled in recent years

in the aftermath of financial restatements and probes into its
accounting.

Marvell Technology
Group

size='3'>’s stock price fell 12% as investors responded to the
firm’s recent

quarterly net loss, despite higher sales as the firm faced increased
operating costs to pay

for its expansion into consumer-electronic products.  The

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

Clara, Ca.

firm company lost $56.5 million in its second quarter although its
revenue surged to $657

million, compared to $574 million a year ago.

Reinhold Ice Cream
Co.

size='3'>, a privately-held
w:st='on'>

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

size='3'>Pa.ice cream manufacturer which has

been in the midst

of a legal dispute with the Teamsters Union over shortfalls in the
company’s pension

plan, may be selling its assets to LaSalle Ice Cream Co. of New York for

an undisclosed

amount.  Reinhold, which owes the IRS more than $400,000, has faced

a number of

lawsuits from the Pittsburgh Water & Sewer Authority for unpaid
bills.

SanDisk
Corp.
,

a

size='3'>Milpitas
size='3'>, Ca. maker of

data-storage products for cameras and other electronic devices, reversed

an executive pay

cut after five months, following reported improvements at the firm. Some

executives took pay

cuts back in March of as much as 20%.  In its second quarter ended
7/1, San

Disk’s net income sank 70%, but CEO Eli Harari said that the
results reflected very

tough market conditions and that there were signs in the second quarter
of a turnaround.

/>

Sun-Times Media Group
Inc.

size='3'>, the publisher of the Chicago Sun-Times newspaper, reported
that it has not been

able to recover some $48 million in commercial paper, which are
short-term financial

instruments, as a result of skittishness in the Canadian credit markets.

The company could

also run into further problems as other investments mature and come due.

 Sun-Times

Media added that it still remains hopeful that it can recover all of the

money but conceded

that full recovery is not a certainty.