These firms recently filed with the U.S. Bankruptcy Court's local clerk of court offices.

Under Chapter 11 of the federal bankruptcy code, a company is protected from claims by creditors while it attempts to reorganize its finances under a plan approved by the court.

In a Chapter 7 liquidation, a court trustee sells assets to pay creditors' claims. The company then ceases operations.

Eastern Virginia District

Alexandria Division

John Chung Tae Kwon Do Inc. of 2301 South Jefferson Davis Hwy., Arlington, filed for Chapter 11 reorganization Jan. 13. The company listed assets and liabilities as zero to $50,000 each.

S & G Signs Co. of 3915 Wheeler Ave., Alexandria, filed for Chapter 7 liquidation Jan. 13. The company did not list assets, but listed liabilities as zero to $50,000.

Navcom Aviation II Inc. of 9813 Godwin Dr., Manassas, filed for Chapter 7 liquidation Jan. 14. The company listed assets as zero to $50,000 and liabilities as $1,000,001 to $10 million.

Sorak Garden Restaurant Inc. of 4308 Backlick Rd., Annandale, filed for Chapter 11 reorganization Jan. 20. The company listed assets as zero to $50,000 and liabilities as $1,000,001 to $10 million.

Maryland District

Greenbelt Court

Crescent Moon Ltd., doing business as 'Round the Square, Grantinett's 'Round the Square, Harry's House of Blues and Harry's House of Brews, of 12 Public Square, Hagerstown, filed for Chapter 7 liquidation Jan. 18. The company listed assets as zero to $50,000 and liabilities as $100,001 to $500,000.

Nationwide Limited Partnership of 13472 Poplar Hill Rd., Waldorf, filed for Chapter 11 reorganization Jan. 18. The company listed assets as $1 million to $9,999,000 and liabilities as $500,000 to $999,000.

Spence Towing of 4317 Forestville Rd., Forestville, filed for Chapter 7 liquidation Jan. 19. The company listed assets and liabilities as zero to $50,000.

Parrish Construction Inc. of 10405 Farmview Ct., New Market, filed for Chapter 7 liquidation Jan. 20. The company listed assets as zero to $50,000 and liabilities as $100,001 to $1 million.