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.

Maryland District

Greenbelt Court

The Precision Group Inc.

6707 Democracy Blvd., No. 104, Bethesda, Md. 20817

Type of filing: Chapter 7 liquidation

Case number: 04-22221

Date filed: May 19

Attorney: Not listed

Assets: $50,000

Liabilities: $30,000

Largest unsecured creditor: Not disclosed

Deliveries R Us Inc.

5732 Brandywine Rd., Hughesville, Md. 20637

Type of filing: Chapter 7 liquidation

Case number: 04-22309

Date filed: May 19

Attorney: Kimberly D. Marshall, 301-893-2311

Assets: $115,486

Liabilities: $207,270

Largest unsecured creditor: Consolidated Freightways Corp., $113,191

District Court

Jimmy's Deli LLC

7828 Georgia Ave. NW, Washington, DC 20012

Type of filing: Chapter 11 reorganization

Case number: 04-00797

Date filed: May 14

Attorney: Richard H. Gins, 202-537-7050

Assets: Not disclosed

Liabilities: Zero to $50,000

Largest unsecured creditor: Jemal's Gateway DC LLC, $36,357

Ricco Design Inc.

1825 I St. NW, No. 400, Washington, DC 20006

Type of filing: Chapter 7 liquidation

Case number: 04-00824

Date filed: May 19

Attorney: Alan S. Toppelberg, 202-319-2600

Assets: Not disclosed

Liabilities: $500,001 to $1 million

Largest unsecured creditor: Not disclosed

-- Compiled by Judith Mbuya