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August 242004

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August 24, 2004

US Air Talks with Pilots
Break Off

Talks between US Airways and
the airline's pilots union over a new round of concessions broke down on

Monday, the union said, Reuters reported. 'Since the beginning of these
talks, we have witnessed a disturbing trend by the company to seemingly
dismiss several significant proposals from our pilot negotiators,' said
Jack Stephan, a spokesman for the Air Line Pilots Association.
No further meetings are planned
between the two sides, the union said. US Airways is seeking $800
million in new givebacks from its workers as it tries to slash expenses
further to compete with low-cost rivals and fend off a second bankruptcy

filing, the newswire reported.

AIR CANADA

Court OKs

Air Canada Restructuring

Plan

A Canadian court approved Air
Canada's

plan of arrangement with creditors on Monday, clearing the way for the
world's 11th largest airline to emerge from bankruptcy protection at the

end of next month, Reuters reported. The Ontario Superior Court judge
approved a plan under which Air Canada creditors will get only pennies
on the dollar for up to C$10 billion ($7.7 billion) of
claims.

CIBC Sells

Air Canada Debt

to Make Fourth Quarter Gain


Canadian Imperial Bank of
Commerce (CIBC) said on Monday it has agreed to sell a large portion of
its Air Canada debt to a third party, and that an Ontario court granted
it the right to acquire voting shares of the restructured airline,
Reuters reported. CIBC said substantially all of CIBC's proven claims as

an unsecured creditor of

Air Canada

will be sold to a third party. The bank did not disclose who the third
party was, but said it will record a pretax gain of C$52 million ($40
million) from the Air Canada transaction, which will be recorded in the
fourth quarter.

RCN Files Reorganization
Plan

RCN Corp., which filed for
chapter 11 bankruptcy in May, said on Monday it and some subsidiaries
have filed a plan of reorganization to reduce debt by $1.2 billion,
Reuters reported. The N.J.-based
company, which offers cable, telephone and Internet services, expects to

emerge from the restructuring during the fourth quarter. The plan, filed

in the U.S. Bankruptcy Court for the Southern District of New York,
proposed swapping debt with equity. As part of this restructuring,
several non-operating subsidiaries have filed for reorganization under
chapter 11, the newswire reported.

Adelphia Tallies Debt of
Rigases

Less than two months after two
members of Adelphia Communications Corp.'s founding Rigas family were
found guilty on conspiracy and fraud counts, the company has asked a
federal bankruptcy court to order the family to repay $3.2 billion it
says they owe Adelphia, the Wall Street Journalreported.
During the federal criminal trial, lawyers representing John Rigas and
his son repeatedly acknowledged that the family owes the company money,
according to legal papers filed on Friday by Adelphia's lawyer. The

$3.2 billion dollar request marks the first time the company has said
how much it believes the Rigases owe Adelphia, the newspaper
reported.

Acclaim Could Face
Bankruptcy Without New Credit Deal

Video game publisher Acclaim
Entertainment Inc. on Monday said an extension to its credit facility
has expired as planned and said it could be forced to seek bankruptcy
protection without a new one, Reuters reported. Glen Cove, N.Y.-based
Acclaim said the extended facility from GMAC Commercial Finance expired
last Friday. Acclaim said it is in negotiations for a new facility and
said GMAC has agreed to 'refrain from exercising its remedies' pending
those talks. But if the negotiations are unsuccessful and GMAC seeks its

remedies, Acclaim said, it 'would be forced to seek the protection of
the bankruptcy laws, the newswire reported.

Core-Mark Emerges from
Bankruptcy

Consumer packaged goods
distributor Core-Mark Holding Co. Inc. on Monday said it has emerged
from chapter 11 bankruptcy protection and closed on a new $250 million
credit facility, Reuters reported. But the company said it does not
expect to meet the requirements to list its shares on a stock exchange
until at least the fourth quarter of this year.