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* Pursuing a going-concern auction

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* Lists estimated liabilities of $100-$500 mln

* Lists estimated assets of $10-$50 mln (Adds detail about Trimaran Advisors ownership, Gordon Brothers bid)

NEW YORK, Sept 21 (Reuters) – Women’s accouterment aggregation Burghal Brands Inc, the ancestor of the Ashley Stewart chain, filed for Chapter 11 defalcation aegis in a U.S. cloister aboriginal on Tuesday, afterwards three beeline years of losses.

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Ashley Stewart, which caters to plus-size burghal women, has about 210 food in cities including New York and Los Angeles. Its flagship abundance is amid on 125th Street in Harlem, New York.

Despite the backbone of the Ashley Stewart cast name, the accouterment aggregation began adversity as bread-and-butter altitude worsened in 2008, according to the cloister papers.

The aggregation affairs to abide operating and has entered an acceding with stalking horse applicant Gordon Brothers Merchant Partners, according to aggregation agent David Brown. Brown said he could not animadversion on the bid amount. The venture, alleged New Ashley Stewart LLC has offered to buy the assets.

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A alleged stalking horse sets a attic for bidding, adjoin which all added offers will charge to bout or exceed.

In the meantime, Burghal Brands is continuing to accost added bids, according to cloister documents.

Burghal Brands in 2009 acquaint a accident of $28.6 million, and sales fell to $174.6 actor from $179.6 actor the year before.

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The accoutrement company, which is majority endemic by New York asset administration close Trimaran Capital Partners, markets to burghal Hispanic and African American women. It owes about $81.3 actor afterwards entering a agenda acquirement acceding with Trimaran Fund II LLC in 2004, and bristles added debt agreements back then.

Plus-size African American women ranked the Ashley Stewart alternation as their No. 3 admired abode to shop, according to a 2009 industry analysis by accoutrement analysis close NPD Group.

In its defalcation filing, Burghal Brands estimated assets in the ambit of $10 to $50 actor and liabilities in the ambit of $100 to $500 million.

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The case is IN re: Burghal Brands Inc, Case No. 10-13005, U.S. Defalcation Court, District of Delaware. (Reporting by Chelsea Emery and Santosh Nadgir; Editing by Derek Caney)

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