UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 13F
FORM 13F Cover Page
Report for the Calendar Year or Quarter Ended March 31, 2013
Check here if Amendment: |_|; Amendment Number: ____
This Amendment (Check only one): |_| is a restatement
|_| adds new holding entries.
Institutional Manager Filing this Report:
Name: Restructuring Capital Associates, L.P.
Address: 2 Stamford Plaza, Suite 1501
281 Tresser Boulevard
Stamford, CT 06901
13F File Number: 028-14250
The institutional investment manager filing this report and the person by whom
it is signed hereby represent that the person signing the report is authorized
to submit it, that all information contained herein is true, correct and
complete, and that it is understood that all required items, statements,
schedules, lists, and tables, are considered integral parts of this form.
Person Signing this Report on Behalf of Reporting Manager:
Name: Warren M. Frank
Title: Authorized Person
Phone: (203) 353-3101
Signature, Place and Date of Signing:
/s/ Warren M. Frank Stamford, CT May 15, 2013
------------------------- --------------------- ----------------------
[Signature] [City, State] [Date]
Report Type: (Check only one):
[X] 13F HOLDINGS REPORT. (Check here if all holdings of this reporting
manager are reported in this report).
[_] 13F NOTICE. (Check here if no holdings reported are in this report,
and all holdings are reported by other reporting managers(s).)
[_] 13F COMBINATION REPORT. (Check here if a portion of the holdings for
this reporting manager are reported in this report and a portion are
reported by other reporting manager(s).)
List of Other Managers Reporting for this Manager: NONE
Form 13F SUMMARY PAGE
Report Summary:
Number of Other Included Managers: 0
Form 13F Information Table Entry Total: 19
Form 13F Information Table Value Total: $199,998
(in thousands)
List of Other Included Managers: NONE
--------------------------------------------------------------------
FORM 13F INFORMATION TABLE
March 31, 2013
COLUMN 1 COLUMN 2 COLUMN 3 COLUMN 4 COLUMN 5 COLUMN 6 COLUMN 7 COLUMN 8
TITLE VALUE SHRS OR SH/ PUT/ INVESTMENT OTHER VOTING AUTHORITY
NAME OF ISSUER OF CLASS CUSIP (X$1000) PRN AMT PRN CALL DISCRETION MANAGERS SOLE SHARED NONE
-------------- --------- ------ --------- ----------------- ----------- --------- ----- ------- -----
ACCURIDE CORP NEW COM NEW 00439T206 755 140,000 SH SOLE NONE 140,000 0 0
BP PLC SPONSORED ADR 055622104 529 12,500 SH SOLE NONE 12,500 0 0
BELO CORP COM SER A 080555105 1,057 107,500 SH SOLE NONE 107,500 0 0
DELPHI AUTOMOTIVE PLC SHS G27823106 56,397 1,270,192 SH SOLE NONE 1,270,192 0 0
DEX ONE CORP COM 25212W100 7,267 4,249,450 SH SOLE NONE 4,249,450 0 0
DYNEGY INC NEW DEL COM 26817R108 20,634 860,100 SH SOLE NONE 860,100 0 0
FAIRPOINT COMMUNICATIONS INC COM NEW 305560302 1,116 149,388 SH SOLE NONE 149,388 0 0
FORBES ENERGY SVCS LTD COM 345143101 524 142,377 SH SOLE NONE 142,377 0 0
GANNETT INC COM 364730101 11,803 539,684 SH SOLE NONE 539,684 0 0
GENERAL MTRS CO COM 37045V100 19,270 692,668 SH SOLE NONE 692,668 0 0
HAWAIIAN TELCOM HOLDCO INC COM 420031106 577 25,000 SH SOLE NONE 25,000 0 0
LEAR CORP COM NEW 521865204 10,440 190,269 SH SOLE NONE 190,269 0 0
PRIMUS TELECOMMUNICATIONS GR COM 741929301 455 41,211 SH SOLE NONE 41,211 0 0
REMY INTL INC COM 759663107 1,168 64,600 SH SOLE NONE 64,600 0 0
RENTECH INC COM 760112102 1,086 462,241 SH SOLE NONE 462,241 0 0
RESOLUTE FST PRODS INC COM 76117W109 37,055 2,290,162 SH SOLE NONE 2,290,162 0 0
SUPERMEDIA INC COM 868447103 6,369 1,645,653 SH SOLE NONE 1,645,653 0 0
VISTEON CORP COM NEW 92839U206 21,401 370,895 SH SOLE NONE 370,895 0 0
XERIUM TECHNOLOGIES INC COM NEW 98416J118 2,095 385,101 SH SOLE NONE 385,101 0 0
SK 75252 0203 1378478