ROANOKE TIMES

                         Roanoke Times
                 Copyright (c) 1995, Landmark Communications, Inc.

DATE: SATURDAY, October 7, 1995                   TAG: 9510090033
SECTION: BUSINESS                    PAGE: A-4   EDITION: METRO 
SOURCE: 
DATELINE:                                 LENGTH: Medium


IN BUSINESS

CPA takes on new name, location

W. Hope Player, a Roanoke certified public accountant and certified financial planner, on Monday will open a new office with a new name.

The practice will move to Towers Corporate Center, an 8,400-square-foot building at 2302 Colonial Ave.

Player had been located for seven years at 316 Mountain Ave. S.W. With the move, the firm will change its name from W. Hope Player, CPA, Inc. to Hope Player and Associates, PC, Certified Public Accountants. The eight-person staff includes Jeffery D. Johnson, a CPA, and certified financial planner Vicki L. Kapp.

- Staff report

Yellow Freight speeding things up

Yellow Freight Systems Inc. announced a new service this week aimed at improving delivery times to destinations in the United States and Canada.

Under its new Further Faster program, shipments from Roanoke and Lynchburg will arrive as much as two days earlier or within two days in cities including Montreal, Quebec and Jacksonville, Fla., the company said. Also, 85 percent of all freight will be delivered within three days or less, it said.

- Staff report

Bankruptcies

Eight bankruptcies with business affiliations have been filed in the U.S. Bankruptcy Court for Western Virginia at Roanoke. Four of them are personal bankruptcies that the court listed as businesses because they have commercial connections and could be of interest to business creditors and customers.

D. Wayne Industries Inc. of Ferrum, which previously operated as Carv/Craft, filed for liquidation with assets of $41,419 and liabilities of $105,099. The company makes plastic components.

Low Rider Coal Co. Inc. of Cedar Bluff sought liquidation with no assets and liabilities of $198,485.

Southern Welding Co. of Pulaski filed for reorganization and protection from creditors. The company estimated assets at more than $100,000 and liabilities at less than $50,000.

Kermit M. Giles Jr. of Roanoke, doing business as Giles Auto Sales, filed for a wage-earner plan for repayment of debts. He estimated assets at more than $100,000 and liabilities at less than $50,000.

Robert C. Altice and Paulette H. Altice of Rocky Mount, doing business as Shawsville Florist, filed for liquidation with assets of $2,901 and liabilities of $24,674.

Elisha Roberts Jr. and Judith C. Roberts of Bluefield sought liquidation with assets of $73,335 and liabilities of $89,299. Elisha Roberts operates JR's Logging.

William M. Wood Jr. of Wytheville filed for a wage-earner plan for repayment of debts, estimating assets at less than $50,000 and liabilities at more than $1 million. He is president of Windward International Inc., which earlier filed for reorganization and protection from creditors.

Tommy L. Ayers and Linda Gay Ayers of Pulaski filed for liquidation with assets of $2,100 and liabilities of $14,074. Tommy Ayers is a self-employed contractor.



 by CNB