Bankruptcies

Charles M. Napoli and Diane M. Napoli formerly doing business as Frame Image, 9244 W. Chester Pike, Upper Darby; Chapter 7; no schedules available.

Jeffrey G. Frigerio doing business as Homeworks A to Z Home Improvements, 255 Country Club Dr., Telford; Chapter 7; no schedules available.

400 Walnut Assoc. L.P., 1700 Walnut St., Philadelphia; Chapter 11; no schedules available.

Arthur Sohn Kyriazis doing business as Kyriazis & Associates also known as Art Kyriazis also known as Athanmsios Kyriazis, 408 Drew Ave., Swarthmore; Chapter 13; no schedules available.

Brent Frederick Gernert doing business as Brent Frederick Painting, 447 Pine St., #D-2, Royersford; Chapter 7; no schedules available.

Reechi Landscape L.L.C., Box 408, Devon; Chapter 7; no schedules available.

William S. Risko III doing business as Risko Trucking and Christina L. Risko, 415 Woodland Ave.; Morrisville; Chapter 7; no schedules available.

J. Mance Inc. trading as Dexter's on the 5, 3601 Concord Rd., Aston; Chapter 11; no schedules available.

John J. Emma doing business as Doylestown Sewing, 139 W. Ashland St., Doylestown; Chapter 7; no schedules available.

JPP Inc. doing business Baron Stiegel, 168 S. Main St., Manheim; Chapter 11; no schedule available.

MTK Enterprises Inc., doing business as Cruise One doing business as Careers-N-Communications doing business as Ewomennetwork South Jersey, 11 Rally Rd., Egg Harbor Township; Chapter 7; Assets, $300; Liabilities, $176,665.20.

Bankruptcy definitions: Chapter 7, debtor sells assets in return for discharge of debts. Chapter 11, debtor reorganizes under court supervision. Chapter 13, debtor arranges plan to repay debt.

SOURCES: The Legal Intelligencer, the U.S. Bankruptcy Court for the District of New Jersey.