Blue Balloon Health Services Incorporated (“Blue Balloon”) was in the business of providing therapy services to children with various developmental needs, and to adults who experienced motor vehicle accidents. Blue Balloon operated from five locations and employed 144 people. Blue Balloon filed an assignment in bankruptcy on February 10, 2014 under the provisions of section 49 of the Bankruptcy and Insolvency Act. Dodick Landau Inc. was appointed Trustee in Bankruptcy in this proceeding.