According to an April 2 bankruptcy court filing, the New York restaurant owes money to more than a dozen creditors, ranging from Verizon ($1,176.70) to a General Motors subsidiary that built the swank eatery's signature staircase ($101,000).

Morris Moinian, the managing partner in Pinky Enterprises (which ran the restaurant), has filed a schedule of Nyla's creditors in New York's bankruptcy court in connection with the restaurant's ongoing bankruptcy claims.

Last October, three food suppliers filed an involuntary bankruptcy petition against Nyla, claiming the restaurant owed them $25,000-plus in unpaid bills for seafood and dairy delicacies and equipment supplies. The original three creditors aren't included on the current list and are still trying to collect on their tab.

Instead, the court documents, published by the Smoking Gun Website, list 14 current creditors and their unpaid bills, including rent to Nyla's former landlord ($72,000), a Con Edison electric bill ($50,406.68) and New York State sales tax ($4,576.85).

Today, Spears' camp released a statement distancing the singer from the unsuccessful investment, saying: "All expenses and debts were incurred by the operator and not Miss Spears who pulled out of the venture some time ago. She is not responsible for any of the expenses or debts." According to a spokesperson, "Any claims filed by the creditor against Miss Spears personally were subsequently voluntarily dismissed by these creditors."

The pop singer's rep has claimed since last November that Spears had severed all ties to the failing restaurant, releasing a kiss-off statement at the time that said: "Spears believes that she has been let no alternative other than to terminate her relationship with Nyla as a result of management's failure to keep her fully apprised of information relating to the restaurant and its operations."

Meanwhile, creditors were warned not to drag the entertainer into the money battle, as "any suggestion that Spears has any personal responsibility…is completely untrue and without merit," continued the statement.

However, according the State Liquor Authority, Spears is one of four partners listed on Nyla's licensing records. Then again, the 22-year-old could claim she wasn't yet a woman when the restaurant's liquor license was obtained, since the SLA records show that Spears' stake in Nyla was held in trust by her business manager Bert Padell--Britney was just 20 when Pinky Enterprises was incorporated.

Making the transition from girlhood to womanhood has been tough on Spears and her bank account. First, Pepsi dropped the pitch-woman in favor of Beyoncé Knowles. Then, former fashion mentor Donatella Versace signed rival pop tart Christina Aguilera to represent Versace in its upcoming ad campaign.

Just last month, Britney's celebrity endorsement deal with Skechers went bad when the shoe maker sued the pop chanteuse for fraud and breach of contract. The L.A.-based company accused Spears of costing them big bucks when she held up production on a line of signature skating merchandise.

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