Bankruptcy

     LB Somerset LLC, an affiliate of Lehman Bros., filed for bankruptcy in Manhattan, declaring more than $150 billion in debts to more than 100,000 creditors.

     
     Viking Pools and a slew of affiliates, including Latham International, filed for bankruptcy in Delaware, listing more than $100 million in debts.
     
     Ramsey Industries and affiliates filed for bankruptcy in Tulsa, listing less than $50 million in assets and more than $100 million in debts.

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