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December 272007

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Dana Plan
Confirmed

Dana announced that the U.S.
Bankruptcy Court has signed an order confirming its reorganization plan,

BankruptcyData.com reported today. The company anticipates that the plan

will become effective in January, after the closing of the company's
$2.0 billion exit financing facility and satisfaction of other customary

closing conditions. 
href='
www.bankruptcydata.com/BDR.asp?ID=2484'>Read more.

Auto-Parts Supplier
Federal-Mogul Set to Exit Chapter 11 Today

Federal-Mogul Corp. is
set to emerge from chapter 11 bankruptcy protection today, ending a
six-year reorganization that has allowed the Southfield, Mich.,
auto-parts maker to put behind it hundreds of thousands of asbestos
lawsuits, the
Detroit
Free Press
reported today. The company is
expected to exit bankruptcy primarily under the control of billionaire
investor Carl Icahn, who is to own a quarter of Federal-Mogul when the
company exits. He also will have options to buy a total of 76 percent of

the company's stock. Federal-Mogul will leave bankruptcy during a tough
time for the auto industry, when widespread consolidation is anticipated

among suppliers, as a period of bleak auto sales is expected to get
worse. Federal-Mogul filed for bankruptcy Oct. 1, 2001, to keep the
company's mounting asbestos litigation from ruining its
operations. 

href='http://www.freep.com/apps/pbcs.dll/article?AID=/20071227/BUSINESS01/712270325'>Read

more.

Court Urged to Reject NYRA's

Chapter 11 Plan

Creditors of the New York

Racing Association (NYRA) are urging a bankruptcy court not to confirm
the ailing horse-racing organization's chapter 11 plan, the Associated
Press reported yesterday. NYRA's unsecured creditors, the Internal
Revenue Service, the Pension Benefit Guaranty Corp. and other creditors
argued that key elements of the plan, such as borrowing $75 million from

the state of New York to repay creditors, is contingent upon receiving
approval by the state legislature—a feat that is unlikely to occur

before the bankruptcy court confirmation hearing today. NYRA's creditors

shouldn't be 'forced to live with a confirmed plan that can never be
implemented,' the unsecured creditors committee said in a Dec. 21 filing

with the U.S. Bankruptcy Court in
w:st='on'>
size='3'>Manhattan
. NYRA
proposed a reorganization plan that incorporates a tentative agreement
reached with New York Governor Eliot Spitzer in which it agreed to
surrender ownership over thoroughbred tracks in

w:st='on'>New

York. In exchange,

size='3'>New York
has
agreed to give the NYRA the right to run the tracks for the next 30
years and $75 million that can be used to repay creditors. 
href='
http://www.forbes.com/feeds/ap/2007/12/26/ap4475221.html'>Read
more .

Diocese to Pay $13.6
Million

The Diocese of Davenport,

Iowa, will pay $13.6 million toward its $37 million proposed bankruptcy
settlement, newly filed diocesan financial records show, the
Quad City Times
reported today. The diocese’s insurance company,
Travelers, will pay $19.5 million, diocesan attorney Dick Davidson
confirmed yesterday. The sale of the diocese’s headquarters,
the

face='Times New Roman' size='3'>St. Vincent


size='3'>Center
, will
generate an estimated $3.9 million. Davidson declined to say how the
diocese will come up with $13.6 million. While the settlement releases
parishes and schools from liability, officials have said that some
entities are considering contributions toward the settlement. The
diocese has sold a farm and two houses it owned, including the former
bishop’s home. The settlement will be dispersed to the 156 people
who filed claims in the diocese’s bankruptcy case.

href='http://www.qctimes.com/articles/2007/12/27/news/local/doc47733c94a3edd850947988.txt'>Read

more.


w:st='on'>North
Carolina
Human Resources
Provider Files for Bankruptcy

A Raleigh, N.C., company
that provided human-resource services to more than 100 small and
mid-size employers in North Carolina and other states has filed for
bankruptcy, according to

size='3'>The News & Observer
today. The
Castleton Group asked for liquidation of its assets Saturday, days after

it surprised clients by announcing it would shut down and less than a
month after state insurance regulators declared the company insolvent.
The bankruptcy court filing lists more than 5,000 unsecured creditors,
most of them employees of Castleton's clients. A report from the
company's auditors shows that in 2006, Castleton lost $1.2 million on
revenue of $18.1 million. As of Dec. 31, 2006, its liabilities exceeded
assets by $6.2 million. Castleton's former chief financial officer has
allegedly admitted falsifying federal payroll tax records; the company
owes an estimated $8 million in taxes and has drawn scrutiny from the
Internal Revenue Service.
href='
http://www.newsobserver.com/business/story/848802.html'>Read
more.

Mortgage
Lending

American Home Mortgage Seeks to Sell

Problem Loans



American Home Mortgage
Investment Corp. wants bankruptcy court permission to sell pools of
mortgages in which borrowers are behind in their payments and owe $164
million in principal, the Wall Street Journal reported
today. The failed mortgage lender has asked the U.S. Bankruptcy Court in

Wilmington,
Del.
, to approve a Feb. 13
auction for the mortgage loans, according to court documents filed last
week. American Home has proposed to sell three pools of 618
'nonperforming' loans in which payments are more than 60 days past due.
The total may change if borrowers catch up on their payments or more
fall behind. American Home is one of many mortgage lenders that have
been forced into bankruptcy because of the credit crunch. The company
has been selling its assets and winding down its business. In October,
the bankruptcy court approved the sale of American Home’s
loan-servicing business to Wilbur Ross' private equity firm, W.L. Ross
& Co.


size='3'>Mortgage Suit Loses 35 of 37 Parties

Thirty-five homeowners
stung in a mortgage scheme operated by bankrupt mortgage broker Wesley
A. Snyder have voluntarily withdrawn their claims in a class-action
lawsuit filed against a group of banks with which Snyder did business,
the
Lancashire (
w:st='on'>
size='3'>Penn.
)
Intelligencer Journal
reported today.
Attorneys who are seeking to have a federal judge revoke the more than
800 mortgages — which ballooned collectively by about $40 million
when Snyder's business collapsed in September — say that they are
still seeking to establish a class-action suit against the 27 banks that

hold the mortgages. 
href='
http://local.lancasteronline.com/4/214278'>Read
more.

SCO Receives Nasdaq Notice
Letter

SCO Group, Inc., a
leading provider of UNIX(R) software technology and mobile services,
announced in a press release today that it received a Nasdaq Staff
Determination letter on Dec. 21 indicating that as a result of having
filed for protection under chapter 11, the Nasdaq Listing Qualifications

Panel has determined to delist the company's securities from the Nasdaq
Stock Market and will suspend trading of the securities effective at the

open of business on today. Headquartered in
w:st='on'>
size='3'>Lindon
,
w:st='on'>
size='3'>Utah
, SCO has a
worldwide network of thousands of resellers and
developers.

Fedders

size='3'>Sale
Motion
Filed

Fedders filed with the U.S.
Bankruptcy Court a motion seeking approval of bid procedures for the
proposed sale of substantially all of the assets of its Eubank Coil Co.
subsidiary, BankruptcyData.com reported today. According to the motion,
National Coil Co., United Refrigeration Inc. and Tersco Property
Management Ltd. submitted the stalking-horse bid, and they have agreed
to pay $2.34 million in cash for the assets plus the book. The court
scheduled a sale hearing date of Jan. 17.