Exhibit 99.1


                            TRANSMITTAL OF QUARTERLY
                   POST CONFIRMATION REPORT WITH CERTIFICATION
                    FOR THE QUARTER ENDED: April 1, 2006



In re:  PHAR-MOR, INC., et al        )    Case No.:  01-44007 through 01-44015
                                     )
                                     )    Chapter 11
                                     )
                           Debtors   )    KAY WOODS,
                                     )    U.S. Bankruptcy Judge


Debtors, affirm that:

     1.   The attached Chapter 11 Post Confirmation Report for the quarter ended
          April 1, 2006, which includes the Total Disbursement for Quarter,
          the Summary Amounts Distributed Under the Plan, and the Summary of
          Status on Consummation of Plan has been reviewed and the report as
          prepared fairly and accurately reflects the Debtors' complete
          disbursement/distribution activity and status for the period stated.

     2.   The individual responsible for preparing the attached report was
          Martin S. Seekely whose title is Chief Financial Officer. Any
          questions regarding the attached report should be directed to Martin
          S. Seekely at telephone number (330) 740-2920.

     3.   The Debtors are in compliance with the provisions of the confirmed
          Chapter 11 Plan except as listed below:

                           None

     4.   The undersigned is authorized to file this report on behalf of the
          Debtors.

IT IS CERTIFIED HEREBY, UNDER PENALTY OF PERJURY, THAT THE INFORMATION PROVIDED
HEREIN IS TRUE AND CORRECT TO THE BEST OF MY KNOWLEDGE AND BELIEF.

                                    DEBTORS:

     Dated:   April 17, 2006                     By: /s/ Martin S. Seekely
                                                     --------------------------
                                                     Martin S. Seekely
                                                     Chief Financial Officer





                       CHAPTER 11 POST CONFIRMATION REPORT
                       FOR QUARTER ENDED April 1, 2006


Debtor:  PHAR-MOR, INC. et al              Case No.:  01-44007 through 01-44015

Total Disbursements for Quarter

All disbursements made by the Debtor during the current quarter, whether under
the plan or not, must be accounted for and reported herein for the purposes of
calculating quarterly fees.

                                              Total Disbursements:  $ 877,667

Summary of Amounts Distributed Under the Plan:
---------------------------------------------



                                                 Current Quarter        Paid to Date
                                                 ---------------        ------------
                                                                 
         A.  Fees and Expenses:
 1. Trustee Compensation                            $  3,750            $    213,250
 2. Fees for Attorney for Trustee                       -                       -
 3. Fee for Attorney for Debtors                      80,467               1,817,355
 4. Other Professionals                              584,573               5,262,913
 5. All expenses, including Trustee                     -                       -

         B.  Distributions:
 6. Secured Creditors                                   -                       -
 7. Priority Creditors                                   500              10,839,076
 8. Unsecured Creditors                              105,593              34,036,782
 9. Equity Security Holders                             -                       -
10. Other Payments or Transfers
       Merchandise and Other Payments                (40,092)            736,355,799
       Payroll                                       142,877              92,892,100
    Total Plan Payments
       (Sums of Lines 1-10)                         $877,667            $881,417,274


Summary of Status on Consummation of Plan:
-----------------------------------------

Plan  payments are current:                                   Yes  X     No
                                                                  ---       ---

     If no, attach explanatory statement identifying payments not made
     (by creditor, amount, and date due), reason for non-payment, and an
     estimated date as to when payments will be brought current.

Quarterly fees due to the United States Trustee are current:  Yes  X     No
                                                                  ---       ---


Anticipated date of final report/motion for final decree:     December 31, 2007