Bankruptcies Chapter 7

Central Florida individuals and businesses that have filed for liquidation under Chapter 7 of the U.S. Bankruptcy Code include:

The Gem Collection of Orlando Inc., 5050 Ocean Beach Blvd., #506, Cocoa Beach.Filed: March 31. Assets: $16,108. Liabilities: $135,651. Major creditors: Bank of America, El Paso, Texas, $100,634; Laurie Elliott Viero, Cocoa Beach, $8,000; Marahlago, Henderson, Nev., $280. Creditors meeting: May 7. April 4. Assets: $0-$50,000. Liabilities: $500,001-$1 million. Major creditors: Not available. Creditors meeting: May 6.

Mattress Pal Holding LLC, 2507 Investors Row, Suite 100, Orlando. Filed: April 7. Assets: $1,000,001-$10 million. Liabilities: $1,000,001-$10 million. Major creditors: Tempur Pedic, Trinity, N.C., $2,826,631; Sealy, Trinity, N.C., $1,270,186; Comcast Spotlight, Houston, $764,810. Creditors meeting: May 6.

ShopFactoryDirect Inc., doing business as Shop Factory Direct doing business as ShopFactoryDirect.com, 7224 Sandscove Court, #6, Winter Park. Filed: April 8. Assets: $0-$50,000. Liabilities: $1,000,001-$10 million. Major creditors: First Home Bank, Seminole, $260,292; American Express, Dallas, $246,578; PayPal Working Capital, Timonium, Md., $154,670. Creditors meeting: May 6.