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

Orellana Construction Inc., also known as Orellana Construction Co.

10102 Mosby Woods Dr., Fairfax, Va. 22030-1706

Type of filing: Chapter 7 liquidation

Case number: 04-14247-RGM

Date filed: Oct. 12

Attorney: Steven B. Ramsdell, 703-549-5000

Assets: Zero to $50,000

Liabilities: $50,001 to $100,000

Largest unsecured creditor: Not disclosed

Maryland District

Greenbelt Court

Sipp'ss LLC, also known as Sipp'ss and Sipp'ss Cafe

10707 Indian Head Hwy., Fort Washington, Md. 20744

Type of filing: Chapter 11 reorganization

Case number: 04-33179

Date filed: Oct. 12

Attorney: Michael G. Wolff, 301-984-6266

Assets: $7,784

Liabilities: $451,838

Largest unsecured creditor: FAI Roswell New London BP, $24,072

GOLS Inc., formerly doing business as Global Online Solutions Inc.

7701 Woodmont Ave., No. 302, Bethesda, Md. 20814

Type of filing: Chapter 7 liquidation

Case number: 04-33305

Date filed: Oct. 13

Attorney: Steven M. Assaraf, 301-838-0098

Assets: $310

Liabilities: $91,298

Largest unsecured creditor: Technology & Management Services Inc., $22,390

District Court

James L. Taylor Trash Removal Cont. Inc.

1430 A St. NE, Washington, D.C. 20002

Type of filing: Chapter 11 reorganization

Case number: 04-01507

Date filed: Oct. 7

Attorney: Marc E. Albert, 202-785-9100

Assets: $500,001 to $1 million

Liabilities: $500,001 to $1 million

Largest unsecured creditor: Lorton Landfill, $133,803

National Latina/O Lesbian, Gay, Bisexual and Transgender Organization

1420 K St. NW, Suite 400, Washington, D.C. 20005

Type of filing: Chapter 7 liquidation

Case number: 04-01537

Date filed: Oct. 12

Attorney: Carrie L. McGuire, 202-785-9100

Assets: Zero to $50,000

Liabilities: $500,001 to $1 million

Largest unsecured creditor: Not disclosed

Chappelle Inc.

1341 Queen St. NE, Washington, D.C. 20002

Type of filing: Chapter 7 liquidation

Case number: 04-01538

Date filed: Oct. 13

Attorney: Herbert A. Callihan, 301-931-0700

Assets: $50,001 to $100,000

Liabilities: $50,001 to $100,000

Largest unsecured creditor: Not disclosed

Health Advocacy Center Inc.

919 Sheridan St. NW, Washington, D.C. 20011-1128

Type of filing: Chapter 11 reorganization

Case number: 04-01542

Date filed: Oct. 14

Attorney: Lucy R. Edwards, 202-829-9601

Assets: Not more than $50,000

Liabilities: Not more than $50,000

Largest unsecured creditor: Not disclosed

-- Compiled by Judith Mbuya