B & M entered bankruptcy March 12, 1970. By early Summer bankruptcy Trustees Meserve (saw it through to end), Lacy and Cherington were appointed and deposed the top management and replaced them. Several replacements came from Penn Central including H. E. Ring and he had a former storehouse at the Billerica Shop complex modified for office use. By mid-Summer 1971, Engineering, Mechanical, Purchasing, Freight Claim and Operations and Dispatchers were in Billerica. Now and then small departments were moved around. Finance, Treasurer, Law, Personal Claim, Freight Sales, Trustees were in Boston until the last to go, Finance and Treasurer went in early Dec. 1983. The bankruptcy was handled by Federal Court in Boston and Trustee Meserve had his own Downtown Boston law office. The Trustees normally met with management twice or more each month in Boston. The entire passenger operation while I was at B & M (1968-83) was managed by George F. Gallagher. GFG made out the Budd car assignments, passenger counts etc. probably in conjunction with the late Lester Stephenson. GFG worked out of 150 Causeway. When Guilford acquired B & M on June 30, 1983, work on Billerica went into high gear and by early December, everyone was under the roof at Billerica.