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IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF DELAWARE In re: PERKINS & MARIE CALLENDERS INC.

,1 et al., Chapter 11 Case No. 11-11795 (KG) Jointly Administered Debtors.


Objection Deadline: January 6, 2012 at 4:00 p.m. (ET) Hearing Date: January 19, 2012 at 9:30 a.m. (ET)

NOTICE OF REORGANIZED DEBTORS EIGHTH (8TH) OMNIBUS (SUBSTANTIVE) OBJECTION TO CLAIMS PURSUANT TO SECTION 502(b) OF THE BANKRUPTCY CODE, BANKRUPTCY RULES 3003 AND 3007 AND LOCAL RULE 3007-1 TO: (I) THE U.S. TRUSTEE; (II) COUNSEL TO THE CLAIMS ADMINISTRATOR; (III) COUNSEL TO THE AGENT FOR THE DEBTORS PRE-PETITION CREDIT FACILITY AND POST-PETITION DEBTOR-INPOSSESSION FINANCING FACILITY; (IV) COUNSEL TO THE INDENTURE TRUSTEE FOR THE SENIOR SECURED NOTES; (V) COUNSEL TO THE INDENTURE TRUSTEE FOR THE SENIOR NOTES; (VI) COUNSEL TO THE RESTRUCTURING SUPPORT PARTIES; (VII) CLAIMANTS WHOSE DISPUTED CLAIMS ARE SUBJECT TO THE OBJECTION; AND (VIII) ALL PARTIES THAT, AS OF THE FILING OF THE OBJECTION, HAVE REQUESTED NOTICE IN THESE CHAPTER 11 CASES PURSUANT TO BANKRUPTCY RULE 2002.

PLEASE TAKE NOTICE that Perkins & Marie Callenders, LLC and its affiliated Reorganized Debtors2 have filed the attached Eighth (8th) Omnibus (Substantive) Objection to Claims Pursuant to Section 502(b) of the Bankruptcy Code, Bankruptcy Rules 3003 and 3007 and Local Rule 3007-1 (the Objection) with the United States Bankruptcy Court for the District of Delaware (the Bankruptcy Court). PLEASE TAKE FURTHER NOTICE that any responses (each, a Response) to the relief requested in the Objection must be filed on or before January 6, 2012 at 4:00 p.m. (ET) (the Response Deadline) with the United States Bankruptcy Court for the District of
The Debtors, together with the last four digits of each Debtors federal tax identification number, are: Perkins & Marie Callenders Inc. (4388); Perkins & Marie Callenders Holding Inc. (3999); Perkins & Marie Callenders Realty LLC (N/A); Perkins Finance Corp. (0081); Wilshire Restaurant Group LLC (0938); PMCI Promotions LLC (7308); Marie Callender Pie Shops, Inc. (7414); Marie Callender Wholesalers, Inc. (1978); MACAL Investors, Inc. (4225); MCID, Inc. (2015); Wilshire Beverage, Inc. (5887); and FIV Corp. (3448). The mailing address for the Debtors is 6075 Poplar Avenue, Suite 800, Memphis, TN 38119.
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Reorganized Debtors and Debtors shall have the meaning ascribed to such terms in the Debtors Second Amended Joint Plan of Reorganization Under Chapter 11 of the Bankruptcy Code.

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Delaware, 824 N. Market Street, 3rd Floor, Wilmington, Delaware 19801. At the same time, any party submitting a Response (each, a Respondent) must serve a copy of its Response upon the undersigned counsel to the Reorganized Debtors so as to be received on or before the Response Deadline. PLEASE TAKE FURTHER NOTICE that any Response must contain, at a minimum, the following: (a) a caption setting forth the name of the Bankruptcy Court, the case number and the title of the Objection to which the Response is directed; (b) the name of the Respondent and a description of the basis for the amount and classification asserted in the Disputed Claim (as defined in the Objection), if applicable; (c) a concise statement setting forth the reasons why the Disputed Claim should not be disallowed, modified and/or reclassified for the reasons set forth in the Objection, including, but not limited to, the specific factual and legal bases upon which the Respondent will rely in opposing the Objection; (d) all documentation or other evidence of the Disputed Claim or asserted amount and classification, to the extent not included with the proof of claim previously filed with the Bankruptcy Court, upon which the Respondent will rely in opposing the Objection at the Hearing (as defined below); (e) the address(es) to which the Reorganized Debtors must return any reply to the Response; and (f) the name, address and telephone number of the person (which may be the claimant or its legal representative) possessing ultimate authority to reconcile, settle or otherwise resolve the Disputed Claim and/or the Response on behalf of the Respondent. PLEASE TAKE FURTHER NOTICE THAT A HEARING (THE HEARING) TO CONSIDER THE OBJECTION WILL BE HELD ON JANUARY 19, 2012 AT 9:30 A.M. (ET) BEFORE THE HONORABLE KEVIN GROSS IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF DELAWARE, 824 N. MARKET STREET, 6TH FLOOR, COURTROOM #3, WILMINGTON, DELAWARE 19801.

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PLEASE TAKE FURTHER NOTICE THAT IF YOU FAIL TO RESPOND TO THE OBJECTION IN ACCORDANCE WITH THIS NOTICE, THE COURT MAY GRANT THE RELIEF REQUESTED THEREIN WITHOUT FURTHER NOTICE OR A HEARING. Dated: December 20, 2011 Wilmington, DE YOUNG CONAWAY STARGATT & TAYLOR, LLP By: /s/ Robert F. Poppiti, Jr. Robert S. Brady (No. 2847) Robert F. Poppiti, Jr. (No. 5052) The Brandywine Building, 1000 West Street, 17th Floor Wilmington, DE 19801 Telephone: (302) 571-6600 Facsimile: (302) 571-1253 - AND TROUTMAN SANDERS LLP Mitchel H. Perkiel Hollace T. Cohen Brett D. Goodman The Chrysler Building, 405 Lexington Avenue New York, NY 10174 Telephone: (212) 704-6000 Facsimile: (212) 704-6288 COUNSEL FOR THE REORGANIZED DEBTORS

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IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF DELAWARE In re: PERKINS & MARIE CALLENDERS INC.,1 et al., Chapter 11 Case No. 11-11795 (KG) Jointly Administered Debtors.
Objection Deadline: January 6, 2012 at 4:00 p.m. (ET) Hearing Date: January 19, 2012 at 9:30 a.m. (ET)

REORGANIZED DEBTORS EIGHTH (8TH) OMNIBUS (SUBSTANTIVE) OBJECTION TO CLAIMS PURSUANT TO SECTION 502(b) OF THE BANKRUPTCY CODE, BANKRUPTCY RULES 3003 AND 3007 AND LOCAL RULE 3007-1 Perkins & Marie Callenders, LLC and its affiliated Reorganized Debtors,2 by and through their undersigned counsel, hereby submit this objection (the Objection), pursuant to section 502(b) of title 11 of the United States Code, 11 U.S.C. 101 et seq. (the Bankruptcy Code), Rules 3003 and 3007 of the Federal Rules of Bankruptcy Procedure (the Bankruptcy Rules), and Rule 3007-1 of the Local Rules of Bankruptcy Practice and Procedure for the United States Bankruptcy Court for the District of Delaware (the Local Rules), to each of the claims (collectively, the Disputed Claims) listed on Exhibits A and B to the proposed form of order (the Proposed Order) attached hereto as Exhibit 2, and request the entry of the Proposed Order disallowing and expunging in full, modifying, reclassifying, or modifying and reclassifying each of the Disputed Claims, as indicated in further detail below and on Exhibits A and B to the Proposed Order. In support of this Objection, the Reorganized Debtors rely on the Declaration of Karen Larson-Young in Support of the Reorganized Debtors Eighth (8th)
The Debtors, together with the last four digits of each Debtors federal tax identification number, are: Perkins & Marie Callenders Inc. (4388); Perkins & Marie Callenders Holding Inc. (3999); Perkins & Marie Callenders Realty LLC (N/A); Perkins Finance Corp. (0081); Wilshire Restaurant Group LLC (0938); PMCI Promotions LLC (7308); Marie Callender Pie Shops, Inc. (7414); Marie Callender Wholesalers, Inc. (1978); MACAL Investors, Inc. (4225); MCID, Inc. (2015); Wilshire Beverage, Inc. (5887); and FIV Corp. (3448). The mailing address for the Debtors is 6075 Poplar Avenue, Suite 800, Memphis, TN 38119. Capitalized terms used but not defined herein shall have the meaning ascribed to such terms in the Plan (as hereinafter defined).
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Omnibus (Substantive) Objection to Claims Pursuant to Section 502(b) of the Bankruptcy Code, Bankruptcy Rules 3003 and 3007 and Local Rule 3007-1 (the Larson-Young Declaration), a copy of which is attached hereto as Exhibit 1. In further support of this Objection, the

Reorganized Debtors respectfully represent as follows: Jurisdiction and Venue 1. This Court has jurisdiction to consider this Objection under 28 U.S.C. 157 and

1334. This is a core proceeding within the meaning of 28 U.S.C. 157(b)(2). 2. Venue of the above-captioned chapter 11 cases and this Objection are proper in

this District pursuant to 28 U.S.C. 1408 and 1409. 3. The statutory predicates for the relief requested herein are section 502(b) of the

Bankruptcy Code, Bankruptcy Rules 3003 and 3007, and Local Rule 3007-1. General Background 4. On June 13, 2011 (the Petition Date), each of the Debtors filed a voluntary

petition for relief under chapter 11 of the Bankruptcy Code, and each thereby commenced chapter 11 cases (collectively, the Chapter 11 Cases) in this Bankruptcy Court (the Court). No request has been made for the appointment of a trustee or examiner, and subsequent to the Petition Date, the Debtors continued to operate their businesses and manage their properties as debtors-in-possession pursuant to sections 1107(a) and 1108 of the Bankruptcy Code. On June 24, 2011, the Office of the United States Trustee for the District of Delaware (the U.S. Trustee) appointed an Official Committee of Unsecured Creditors (the Committee) in the Chapter 11 Cases. 5. On September 9, 2011, the Debtors filed the Debtors Second Amended

Disclosure Statement for Debtors Second Amended Joint Plan of Reorganization Under Chapter 11 of the Bankruptcy Code [Docket No. 923] (including all exhibits thereto and as may be 2
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amended, modified or supplemented from time to time, the Disclosure Statement). That same day, the Court entered an order [Docket No. 935] approving the Disclosure Statement as containing adequate information within the meaning of section 1125 of the Bankruptcy Code. 6. On November 1, 2011, this Court entered an order [Docket No. 1287] confirming

the Debtors Second Amended Joint Plan of Reorganization Under Chapter 11 of the Bankruptcy Code (including all exhibits thereto and as may be amended, modified, or supplemented from time to time, and as supplemented by the Plan Supplement, the Plan) pursuant to section 1129 of the Bankruptcy Code and Bankruptcy Rule 3020. 7. 1370]. 8. Additional information about the Debtors businesses, the events leading up to the The Effective Date of the Plan occurred on November 30, 2011 [Docket No.

Petition Date, and the facts and circumstances surrounding the Debtors and the Chapter 11 Cases can be found in the Declaration of Joseph F. Trungale in Support of Debtors Chapter 11 Petitions and First Day Motions [Docket No. 19] filed on the Petition Date and incorporated by reference herein. Debtors Schedules 9. On July 11, 2011, each of the Debtors filed their Schedules of Assets and

Liabilities [Docket Nos. 182, 184, 186, 188, 190, 192, 194, 196, 198, 200, 202, and 204] and on August 17, 2011, Debtors Perkins & Marie Callenders Inc. (f/k/a The Restaurant Company) and Marie Callender Pie Shops, Inc. amended theirs [Docket Nos. 745 and 750] (collectively, as amended, the Schedules). Bar Date and Proofs of Claim 10. On June 13, 2011, this Court entered an order [Docket No. 36] appointing Omni

Management Group, LLC (Omni) as the claims, balloting and noticing agent in these Chapter 3
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11 Cases. Omni is authorized to maintain (i) all proofs of claim filed against the Debtors in these bankruptcy proceedings and (ii) an official claims register (the Claim Register) by docketing all proofs of claim in a claims database containing, among other things, information regarding the name and address of each claimant, the date the proof of claim was received by Omni, the claim number assigned to the proof of claim, and the asserted amount and classification of the claim. 11. On July 9, 2011, this Court entered an order [Docket No. 174] (the Bar Date

Order) (i) establishing August 16, 2011 at 4:00 p.m. (prevailing Eastern Time) (the General Bar Date) as the final date and time for filing proofs of claim against the Debtors estates on account of claims (including, without limitation, any secured claims, priority claims, and claims under section 503(b)(9) of the Bankruptcy Code) which arose on or prior to the Petition Date, and (ii) approving the form and manner of notice of the Bar Date (as defined below). 12. Therein, the Court also established December 12, 2011 at 4:00 p.m. (prevailing

Eastern Time) (the Government Bar Date) as the final date and time for any governmental unit to file a proof of claim against the Debtors estates on account of any claims that arose prior to or on the Petition Date. 13. Additionally, pursuant to the Bar Date Order, any person or entity asserting a

claim (each, a Rejection Damages Claim) against the Debtors estates in connection with the Debtors rejection of an executory contract or unexpired lease under section 365 of the Bankruptcy Code is required to file a proof of claim on or before the later of (i) the General Bar Date or (ii) 4:00 p.m. (prevailing Eastern Time) on the date that is thirty (30) days following the entry of the order approving the rejection of such executory contract or unexpired lease pursuant to which the person or entity asserting the Rejection Damages Claim is a party (the Rejection Bar Date). 4
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14.

The Bar Date Order also provided that if the Debtors amend or supplement their

Schedules subsequent to the date of service of the Bar Date Notice (as defined in the Bar Date Order), the Debtors shall give notice of any such amendment or supplement to the holders of claims affected thereby, and such holders shall be afforded the later of (i) the General Bar Date and (ii) twenty-one (21) days from the date on which such notice is given, to file proofs of claim in these Chapter 11 Cases in respect of their claims (together with the General Bar Date, the Government Bar Date and the Rejection Bar Date, collectively, the Bar Date). 15. Pursuant to the Bar Date Order, the Bar Date Notice, together with a proof of

claim form, was served by first-class mail no later than two (2) calendar days after entry of the Bar Date Order on: (i) the U.S. Trustee; (ii) counsel to the Committee; (iii) all known holders of claims listed on the Schedules at the addresses stated therein; (iv) all parties known to the Debtors as having potential claims against any of the Debtors estates (as of the date of the entry of the Bar Date Order) and their counsel (if known); (v) all parties who have requested notice pursuant to Bankruptcy Rule 2002 (as of the date of the entry of the Bar Date Order); (vi) all known equity security holders of the Debtors; (vii) counsel to the agent for the Debtors prepetition Credit Facility and post-petition DIP Facility; (viii) counsel to the indenture trustee for the Senior Secured Notes; (ix) counsel to the indenture trustee for the Senior Notes; (x) counsel to the Restructuring Support Parties; (xi) all counterparties to any of the Debtors executory contracts and unexpired leases listed on the Schedules at the addresses stated therein; (xii) the attorneys of record to all parties to pending litigation against any of the Debtors (as of the date of the entry of the Bar Date Order); (xiii) the Internal Revenue Service, the United States Attorneys Office for the District of Delaware, and all taxing authorities for the jurisdictions in which the Debtors do business; and (xiv) the Securities and Exchange Commission [see Docket Nos. 276 and 280]. 5
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16.

In addition, in accordance with the Bar Date Order, the Publication Notice (as

defined in the Bar Date Order) was published in the USA Today on July 21, 2011 [see Docket No. 380]. 17. Pursuant to Article VIII.D of the Plan and Paragraph 27 of the Confirmation

Order, any and all Claims for damages arising from the rejection of an executory contract or unexpired lease must be filed with the Court in accordance with the terms of the Final Order authorizing such rejection, but in no event later than December 30, 2011 at 4:00 p.m. (prevailing Eastern Time), except for any such Claims on account of an executory contract or unexpired lease rejected pursuant to Article VIII.B of the Plan. Relief Requested 18. By this Objection, the Reorganized Debtors request the Court to enter the

Proposed Order, pursuant to section 502(b) of the Bankruptcy Code, Bankruptcy Rules 3003 and 3007 and Local Rule 3007-1, disallowing and expunging in full, modifying, reclassifying, or modifying and reclassifying each of the Disputed Claims, as indicated in further detail below and on Exhibits A and B to the Proposed Order. 19. In accordance with Local Rule 3007-1(e)(i)(E), the Reorganized Debtors believe

that this Objection complies in all respects with Local Rule 3007-1. Objection A. 20. NO LIABILITY CLAIMS After reconciling each of the Disputed Claims against the Debtors books and

records, the Reorganized Debtors have determined that the Debtors are not liable with respect to the claims identified on Exhibit A to the Proposed Order under the column titled Claim Amount/Classification (collectively, the No Liability Claims). Upon review of the No

Liability Claims, the Reorganized Debtors simply cannot justify these claims as valid. Thus, the 6
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Reorganized Debtors believe that the No Liability Claims should be disallowed and expunged in their entirety. Any failure to disallow such claims would result in the applicable claimants receiving an unwarranted recovery against the Debtors estates, to the detriment of other creditors in these Chapter 11 Cases. 21. Accordingly, the Reorganized Debtors hereby object to the No Liability Claims

and request the Court to enter the Proposed Order disallowing and expunging in full each of the No Liability Claims, as provided for on Exhibit A to the Proposed Order. B. 22. OVERSTATED LEASE REJECTION DAMAGES CLAIMS After reconciling each of the Disputed Claims against the Debtors books and

records, the Reorganized Debtors have determined that the claims identified under the column titled Claim Amount/Classification on Exhibit B to the Proposed Order (collectively, the Overstated Lease Rejection Damages Claims) have asserted amounts that are not calculated in accordance with the statutory cap (the Statutory Damages Cap) placed on such claims under section 502(b)(6) of the Bankruptcy Code.3 Stated differently, the Reorganized Debtors believe that the amounts in the Overstated Lease Rejection Damages Claims claimed and asserted to be due and owing to the holders thereof as a result of the Debtors rejection of the related leases
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Section 502(b)(6) of the Bankruptcy Code provides, in relevant part, that a court shall allow a claim, except to the extent that: If such claim is the claim of a lessor for damages resulting from the termination of a lease of real property, such claim exceeds (A) the rent reserved by such lease, without acceleration, for the greater of one year, or 15 percent, not to exceed three years, of the remaining term of such lease, following the earlier of (i) (ii) the date of the filing of the petition; and the date on which such lessor repossessed, or the lessee surrendered, the leased property; plus

(B) any unpaid rent under such lease, without acceleration, on the earlier of such dates. 11 U.S.C. 502(b)(6).

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exceed the Statutory Damages Cap. 23. Section 502(b)(6) of the Bankruptcy Code limits claims for damages resulting

from the rejection of a lease of real property to the rent reserved by the applicable lease, without acceleration, for the greater of (i) one year or (ii) 15% of the remaining term of the applicable Lease (but not to exceed three years) from the Petition Date. See, e.g., In re PPI Enters. (U.S.), Inc., 324 F. 3d 197, 207 (3d Cir. 2003) (Section 502(b)(6) caps a landlords claim in bankruptcy for damages resulting from the termination of a real property lease. Under 502(b)(6), a landlord-creditor is entitled to rent reserved from the greater of (1) one lease year or (2) fifteen percent, not to exceed three years, of the remaining lease term.); In re Foamex Intl, Inc., 368 B.R. 383, 387 (Bankr. D. Del. 2007) (quoting language from the Bankruptcy Code and noting that section 502(b)(6) sets a limit on the amount of damages arising from termination of a lease recoverable by the lessor of real property). 24. Moreover, section 502(b)(6) of the Bankruptcy Code imposes a cap on all

damages arising from the termination of a lease, including damages for nonpayment of rent, maintenance charges, and the costs incurred by a landlord in order to re-let the leased premises. See Kuske v. McSheridan (In re McSheridan), 184 B.R. 91, 102 (9th Cir. BAP 1995) (holding that all damages due to nonperformance [under a lease] are encompassed by [section 502(b)(6)].) (emphasis added); In re Foamex Intl, 368 B.R. at 393-94 (stating with approval the holding of McSheridan that lessors [sic] are entitled to one claim and that claim is limited by Section 502(b)(6) and finding that claimants damages from the failure, if any, by Debtors to perform the maintenance and repair obligations under the Leases are limited by the statutory cap); In re PPI Enters. (U.S.), 228 B.R. at 348 ([T]he 502(b)(6) cap represents the maximum recoverable as a result of the termination of a lease[.]) (citations omitted). 25.
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In addition, pursuant to section 365(g) of the Bankruptcy Code, a debtors 8


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rejection of an unexpired lease constitutes a breach of such lease immediately before the date of the filing of such debtors chapter 11 petition, thereby dictating that any damages claim asserted on account of such rejection is not only subject to the Statutory Damages Cap, but constitutes a general unsecured claim against the debtors estate. Thus, to the extent that any of the holders of the Overstated Lease Rejection Damages Claims asserted secured, administrative or priority status on account of such claims, the Reorganized Debtors believe that such Overstated Lease Rejection Damages Claims should be reclassified to general unsecured claims, as indicated in the Modified Claim Amount/Classification column on Exhibit B to the Proposed Order. Any failure to do so would award the claimants undue secured, administrative or priority status. 26. Accordingly, because the Overstated Lease Rejection Damages Claims have

asserted amounts in excess of the Statutory Damages Cap and/or have incorrectly asserted secured, administrative or priority status for such claims, the Reorganized Debtors request that such amounts be reduced, and the classification thereof be reclassified, to the amounts and classifications provided for on Exhibit B to the Proposed Order under the column titled Modified Claim Amount/Classification, which amount represents the maximum potential allowed amount of such claims as a result of the Statutory Damages Cap and which classification is consistent with the provisions of section 365 of the Bankruptcy Code. Reservation of Rights 27. The Reorganized Debtors and the Debtors and their estates reserve any

and all rights to amend, supplement or otherwise modify this Objection and to file additional objections to any and all claims filed in these Chapter 11 Cases, including, without limitation, any and all of the Disputed Claims. The Reorganized Debtors and the Debtors and their estates also reserve any and all rights, claims and defenses with respect to any and all of the Disputed Claims, and nothing included in or omitted from this Objection shall impair, prejudice, waive or 9
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otherwise affect any such rights, claims and defenses. Notice 28. The Reorganized Debtors will serve notice of this Objection upon: (i) the

U.S. Trustee; (ii) counsel to the Claims Administrator; (iii) counsel to the agent for the Debtors pre-petition Credit Facility and post-petition debtor-in-possession financing facility; (iv) counsel to the indenture trustee for the Senior Secured Notes; (v) counsel to the indenture trustee for the Senior Notes; (vi) counsel to the Restructuring Support Parties; (vii) claimants whose Disputed Claims are subject to this Objection; and (viii) all parties that, as of the filing of this Objection, have requested notice in these Chapter 11 Cases pursuant to Bankruptcy Rule 2002. In light of the nature of the relief requested, the Reorganized Debtors submit that no other or further notice is necessary. Remainder of page intentionally left blank

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Conclusion WHEREFORE, the Reorganized Debtors respectfully request that the Court enter an order, substantially in the form attached hereto as Exhibit 2, granting the relief requested herein and such other and further relief as the Court may deem just and proper. Dated: December 20, 2011 Wilmington, DE YOUNG CONAWAY STARGATT & TAYLOR, LLP By: /s/ Robert F. Poppiti, Jr. Robert S. Brady (No. 2847) Robert F. Poppiti, Jr. (No. 5052) The Brandywine Building, 1000 West Street, 17th Floor Wilmington, DE 19801 Telephone: (302) 571-6600 Facsimile: (302) 571-1253 - AND TROUTMAN SANDERS LLP Mitchel H. Perkiel Hollace T. Cohen Brett D. Goodman The Chrysler Building, 405 Lexington Avenue New York, NY 10174 Telephone: (212) 704-6000 Facsimile: (212) 704-6288 COUNSEL FOR THE REORGANIZED DEBTORS

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EXHIBIT 1 Larson-Young Declaration

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IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF DELAWARE In re: PERKINS & MARIE CALLENDERS INC.,1 et al., Chapter 11 Case No. 11-11795 (KG) Jointly Administered Debtors.

DECLARATION OF KAREN LARSON-YOUNG IN SUPPORT OF THE REORGANIZED DEBTORS EIGHTH (8TH) OMNIBUS (SUBSTANTIVE) OBJECTION TO CLAIMS PURSUANT TO SECTION 502(b) OF THE BANKRUPTCY CODE, BANKRUPTCY RULES 3003 AND 3007 AND LOCAL RULE 3007-1 I, KAREN LARSON-YOUNG, pursuant to 28 U.S.C. 1746, hereby declare: 1. I am a Vice President, Finance of Perkins & Marie Callenders, LLC, one of the

Reorganized Debtors.2 In this capacity I am generally familiar with the Debtors day-to-day operations, businesses, financial affairs and books and records. 2. In this capacity, I am one of the individuals primarily responsible for overseeing I have read the

the claims reconciliation and objection process in the Chapter 11 Cases.

Reorganized Debtors Eighth (8th) Omnibus (Substantive) Objection to Claims Pursuant to Section 502(b) of the Bankruptcy Code, Bankruptcy Rules 3003 and 3007 and Local Rule 30071 (the Objection), and am directly, or by and through other personnel or agents of the Reorganized Debtors, reasonably familiar with the information contained therein, the proposed form of order (the Proposed Order) approving the relief requested in the Objection, and the

The Debtors, together with the last four digits of each Debtors federal tax identification number, are: Perkins & Marie Callenders Inc. (4388); Perkins & Marie Callenders Holding Inc. (3999); Perkins & Marie Callenders Realty LLC (N/A); Perkins Finance Corp. (0081); Wilshire Restaurant Group LLC (0938); PMCI Promotions LLC (7308); Marie Callender Pie Shops, Inc. (7414); Marie Callender Wholesalers, Inc. (1978); MACAL Investors, Inc. (4225); MCID, Inc. (2015); Wilshire Beverage, Inc. (5887); and FIV Corp. (3448). The mailing address for the Debtors is 6075 Poplar Avenue, Suite 800, Memphis, TN 38119. Capitalized terms used but not otherwise defined herein shall have the meaning ascribed to such terms in the Objection (as hereinafter defined).
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exhibits attached to the Proposed Order. I am authorized to execute this Declaration on behalf of the Reorganized Debtors. 3. Considerable resources and time have been expended in reviewing and

reconciling the proofs of claim filed or pending against the Debtors and their estates in these Chapter 11 Cases. The claims were carefully reviewed and analyzed in good faith utilizing due diligence by the appropriate personnel, including the claims agent in the Chapter 11 Cases, Omni Management Group, LLC. These efforts resulted in the identification of the Modified Amount Claims and the Overstated Lease Rejection Damages Claims, as defined in the Objection and identified on Exhibits A and B to the Proposed Order, respectively. 4. The information contained on Exhibits A and B to the Proposed Order is true and

correct to the best of my knowledge, information and belief. 5. The Reorganized Debtors have reviewed the Debtors books and records and

determined that the Debtors have no record of any liability on account of the No Liability Claims identified on Exhibit A to the Proposed Order. Accordingly, to prevent the claimants from receiving an unwarranted recovery, to the detriment of other creditors in these Chapter 11 Cases, the Reorganized Debtors seek to expunge and disallow in full the No Liability Claims. 6. After reconciling each of the Disputed Claims against the Debtors books and

records, the Reorganized Debtors have determined that in order to prevent the claimants asserting the Overstated Lease Rejection Damages Claims from receiving an unwarranted recovery and/or undue secured, administrative or priority status, it is necessary to reduce in value and/or reclassify the Overstated Lease Rejection Damages Claims to general unsecured claims, as provided for on Exhibit B to the Proposed Order.

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I declare under penalty of perjury under the laws of the United States of America that the foregoing is true and correct to the best of my knowledge, information and belief. Executed on December 20, 2011 /s/ Karen Larson-Young Karen Larson-Young Vice President, Finance

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EXHIBIT 2 Proposed Order

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IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF DELAWARE In re: PERKINS & MARIE CALLENDERS INC.,1 et al., Chapter 11 Case No. 11-11795 (KG) Jointly Administered Debtors. Ref. Docket No. ______

ORDER SUSTAINING REORGANIZED DEBTORS EIGHTH (8TH) OMNIBUS (SUBSTANTIVE) OBJECTION TO CLAIMS PURSUANT TO SECTION 502(b) OF THE BANKRUPTCY CODE, BANKRUPTCY RULES 3003 AND 3007 AND LOCAL RULE 3007-1 Upon consideration of the Eighth (8th) Omnibus (Substantive) Objection to Claims Pursuant to Section 502(b) of the Bankruptcy Code, Bankruptcy Rules 3003 and 3007 and Local Rule 3007-1 (the Objection)2 of Perkins & Marie Callenders, LLC and its affiliated Reorganized Debtors for the entry of an order, pursuant to section 502(b) of title 11 of the United States Code, 11 U.S.C. 101 et seq. (the Bankruptcy Code), Rules 3003 and 3007 of the Federal Rules of Bankruptcy Procedure (the Bankruptcy Rules), and Rule 3007-1 of the Local Rules of Bankruptcy Practice and Procedure for the United States Bankruptcy Court for the District of Delaware (the Local Rules), disallowing and expunging in full, modifying, reclassifying, or modifying and reclassifying each of the Disputed Claims identified on Exhibits A and B attached hereto; and it appearing that due and sufficient notice of the Objection has been given under the circumstances; and after due deliberation and upon the Courts determination

The Debtors, together with the last four digits of each Debtors federal tax identification number, are: Perkins & Marie Callenders Inc. (4388); Perkins & Marie Callenders Holding Inc. (3999); Perkins & Marie Callenders Realty LLC (N/A); Perkins Finance Corp. (0081); Wilshire Restaurant Group LLC (0938); PMCI Promotions LLC (7308); Marie Callender Pie Shops, Inc. (7414); Marie Callender Wholesalers, Inc. (1978); MACAL Investors, Inc. (4225); MCID, Inc. (2015); Wilshire Beverage, Inc. (5887); and FIV Corp. (3448). The mailing address for the Debtors is 6075 Poplar Avenue, Suite 800, Memphis, TN 38119. Capitalized terms used but not otherwise defined herein shall have the meanings ascribed to such terms in the Objection.
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that the relief requested in the Objection is in the best interests of the Reorganized Debtors, the Debtors, their estates and creditors and other parties in interest; and sufficient cause appearing for the relief requested in the Objection, it is hereby ORDERED, ADJUDGED AND DECREED that: 1. 2. The Objection is sustained. Pursuant to section 502(b) of the Bankruptcy Code, Bankruptcy Rules 3003 and

3007 and Local Rule 3007-1, the No Liability Claims identified on Exhibit A attached hereto are hereby disallowed and expunged in their entirety. 3. Pursuant to section 502(b) of the Bankruptcy Code, Bankruptcy Rules 3003 and

3007 and Local Rule 3007-1, to the extent provided for on Exhibit B attached hereto, the Overstated Lease Rejection Damages Claims identified on Exhibit B attached hereto are hereby modified by reducing the amounts of such Overstated Lease Rejection Damages Claims to the dollar values listed under the column titled Modified Claim Amount/Classification on Exhibit B attached hereto and reclassified to the priority levels indicated under the column titled Modified Claim Amount/Classification on Exhibit B attached hereto. 4. Any and all rights of the Reorganized Debtors and the Debtors and their estates to

amend, supplement or otherwise modify the Objection and to file additional objections to any and all claims filed in these Chapter 11 Cases, including, without limitation, any and all of the Disputed Claims, shall be reserved. Any and all rights, claims and defenses of the Reorganized Debtors and the Debtors and their estates with respect to any and all of the Disputed Claims shall be reserved, and nothing included in or omitted from the Objection shall impair, prejudice, waive or otherwise affect any such rights, claims and defenses.

2
01: 11662730.1 070242.1001

5.

This Court shall retain jurisdiction over any and all affected parties with respect to

any and all matters, claims or rights arising from or related to the implementation or interpretation of this Order. Dated: Wilmington, Delaware January ____, 2012

____________________________________ Kevin Gross Chief United States Bankruptcy Judge

3
01: 11662730.1 070242.1001

EXHIBIT A No Liability Claims

01: 11662730.1

070242.1001

201112191211

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) NO LIABILITY CLAIMS

Claimant Reason
1486 $16.53 $217.16 UNS $200.63 503(b)(9) 11-11795

Claim Number Claim Amount/ Classification* Filed In Case(s)*

ABC LOCK SVC.

ATTN: DENNIS DIEKHUIS

512 3RD AVE. NORTH

Based on a review of the Debtors' books and records, the Debtors do not believe any amounts are due and owing to the claimant. As such, the Debtors object to the claim based on no liability.

CLEAR LAKE, IA 50428

ABC, INC. D/B/A WPVI-TV

1160

$1,317.59

UNS

11-11795

ATTN: TANYA L. MENTON, VP/COUNSEL $1,317.59

77 W 66TH ST

Based on a review of supporting documentation filed with this claim, the claim is supported by invoices not reflected on the Debtors books and records. As such, the Debtors object to the claim based on no liability.

NEW YORK, NY 10023-6298

AMERICAN HERITAGE LANDSCAPE, LP

1261

$1,764.00

UNS

11-11795

ATTN: JIM MADDOX $1,764.00

7013 OWENSMOUTH AVE.

Based on a review of the Debtors' books and records, the Debtors do not believe any amounts are due and owing to the claimant. As such, the Debtors object to the claim based on no liability.

CANOGA PARK, CA 91303

AREA DISPOSAL SERVICE, INC.

665

$694.00

UNS

11-11795

ATTN: KIM D. DIEGEL $694.00

P.O. BOX 9071

Based on a review of supporting documentation filed with the claim, the claim is supported by an invoice not reflected on the Debtors books and records. As such, the Debtors object to the claim based on no liability.

PEORIA, IL 61612

AUTOMATIONDIRECT.COM INC

646

$1,214.59

UNS

11-11795

ATTN: BRIDGET BAGBY $1,214.59

3505 HUTCHINSON RD

CUMMING, GA 30040

Based on a review of the Debtors books and records, $952.59 of the claim was paid on 08/15/2011. As such, the Debtors object to $952.59 of the claim based on satisfaction. In addition, $262.00 of the claim is supported by an invoice not reflected on the Debtors books and records; therfore, the Debtors object to $262.00 of the claim based on no liability.

* - See Claim Class Code and Debtor Case Number Legends at the end of this report ** - "No Amt Given" includes, without limitation, Undetermined, Unliquidated, Unknown, To be Determined or the like or when no amount is listed at all Page 1 of 18

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) NO LIABILITY CLAIMS

Claimant Reason

Claim Number Claim Amount/ Classification* Filed In Case(s)*

BC LAWN MAINTENANCE LLC ATTN: TIM BAKER $525.00

957

$525.00

503(b)(9)

00-00000

1774 SLOUGH COURT OCOEE, FL 34761

Based on a review of the Debtors books and records, $175.00 of the claim was paid on 5/28/2011. As such, the Debtors object to $175.00 of the claim based on satisfaction. In addition, $350.00 of the claim is supported by an invoice not reflected on the Debtors' books and records; therefore, the Debtors object to $350.00 of the claim based on no liability.

BLACK DIAMOND ROOFING ATTN: NATHAN OAKLEY $815.00

508

$815.00

PRI

11-11795

5728 WEST RED NARROWS DR. WEST JORDAN, UT 84081

Based on a review of supporting documentation filed with the claim, the claim is supported by an invoice not reflected on the Debtors books and records. As such, the Debtors object to the claim based on no liability.

BLACK HILLS CORPORATION ATTN: RADICA SAMAROO $1,365.37

768

$1,365.37

UNS

11-11795

1102 E FIRST STREET PAPILLION, NE 68046

Based on a review of supporting documentation filed with the claim, the amounts alleged are due and owing from a third party franchisee and not the Debtors. As such, the Debtors object to the claim based on no liability.

BLACK HILLS CORPORATION ATTN: RADICA SAMAROO $1,710.47

770

$1,710.47

UNS

11-11795

1102 E FIRST STREET PAPILLION, NE 68046

Based on a review of supporting documentation filed with the claim, the amounts alleged are due and owing from a third party franchisee and not the Debtors. As such, the Debtors object to the claim based on no liability.

10

BLACK HILLS CORPORATION ATTN: RADICA SAMAROO $327.19

771

$327.19

UNS

11-11795

1102 E FIRST STREET PAPILLION, NE 68046

Based on a review of supporting documentation filed with the claim, the amounts alleged are due and owing from a third party franchisee and not the Debtors. As such, the Debtors object to the claim based on no liability.

* - See Claim Class Code and Debtor Case Number Legends at the end of this report ** - "No Amt Given" includes, without limitation, Undetermined, Unliquidated, Unknown, To be Determined or the like or when no amount is listed at all Page 2 of 18

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) NO LIABILITY CLAIMS

Claimant Reason

Claim Number Claim Amount/ Classification* Filed In Case(s)*

11

BRANDCO ATTN: ROBIN E BRAVO $941.53

789

$941.53

UNS

00-00000

P.O. BOX 1631 BAKERSFIELD, CA 93302-1631

Based on a review of supporting documentation filed with this claim, the claim is supported by invoices not reflected on the Debtors books and records. As such, the Debtors object to the claim based on no liability.

12

BUSTER SANITATION SERVICE ATTN: KIM D. DIEGEL $158.14

667

$158.14

UNS

11-11795

P.O. BOX 9071 PEORIA, IL 61612

Based on a review of supporting documentation filed with the claim, the amounts alleged are due and owing from a third party franchisee and not the Debtors. As such, the Debtors object to the claim based on no liability.

13

CALMET SERVICES, INC. ATTN: JANET SALAZAR $229.46

919

$229.46

UNS

11-11801

P.O. BOX 227 PARAMOUNT, CA 90723-0227

Based on a review of supporting documentation filed with this claim, the claim is supported by invoices not reflected on the Debtors books and records. As such, the Debtors object to the claim based on no liability.

14

CHANTLER, PEGGY 3824 LA MIRANDA, APT. 324 $20,000.00

910

$20,000.00

UNS

11-11801

RANCHO SANTA MARGARITA, CA 92688

Based on a review of supporting documentation filed with this claim, the claim is supported by invoices not reflected on the Debtors books and records. As such, the Debtors object to the claim based on no liability.

15

CHICO MALL, LLC C/O GGP LIMITED PARTNERSHIP $839.00

1104

$839.00

ADM

11-11795

ATTN: JENNIFER ANFINSON 110 N WACKER DRIVE CHICAGO, IL 60606

Based on review of supporting documentation filed with the claim, the amounts alleged are due and owing from a third party franchisee and not the Debtors. As such, the Debtors object to the claim based on no liability.

* - See Claim Class Code and Debtor Case Number Legends at the end of this report ** - "No Amt Given" includes, without limitation, Undetermined, Unliquidated, Unknown, To be Determined or the like or when no amount is listed at all Page 3 of 18

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) NO LIABILITY CLAIMS

Claimant Reason

Claim Number Claim Amount/ Classification* Filed In Case(s)*

16

CITY OF COCOA - UTILITIES DEPT ATTN: JOAN CLARK $68.28

1439

$68.28

UNS

00-00000

P.O. BOX 30225 TAMPA, FL 33630

Based on review of supporting documentation filed with the claim, the amounts alleged are due and owing from a third party franchisee and not the Debtors. As such, the Debtors object to the claim based on no liability.

17

CITY OF SAN JOSE, FINANCE DEPARTMENT ATTN: CARRIE RANK $174.00

879

$174.00

UNS

11-11795, 11-11801

200 EAST SANTA CLARA STREET, 13TH FLOOR SAN JOSE, CA 95113

Based on a review of the supporting documentation filed with the claim as well as a review of the Debtors' books and records, there is nothing owing to this claimant. As such, the Debtors object to the claim based on no liability.

18

CLAIMS RECOVERY GROUP LLC AS ASSIGNEE OF SAN ANTONIO CIRCULAR $4,246.72

2028

$4,246.72

UNS

11-11801

ATTN: ALLISON AXENROD 92 UNION AVENUE CRESSKILL, NJ 07626 1711 $374.50 UNS 11-11795

Based on a review of the Debtors books and records, $2,123.36 of the claim was paid on 06/01/2011. As such, the Debtors object to $2,123.36 of the claim based on satisfaction. In addition, $2,123.36 of the claim is supported by invoices not reflected on the Debtors books and records; therefore, the Debtors object to $2.123.36 of the claim based on no liability.

19

CLAIMS RECOVERY GROUP, LLC AS ASSIGNEE OF AUTUMN FOODS $374.50

ATTN: ALLISON AXENROD 92 UNION AVE CRESSKILL, NJ 07626 543 $848.28 UNS

Based on a review of supporting documentation filed with this claim, the claim is supported by an invoice not reflected on the Debtors books and records. As such, the Debtors object to the claim based on no liability.

20

CLASSIC PARTY RENTALS 3101 S. HARBOR BLVD $848.28

11-11795

SANTA ANA, CA 90704

Based on a review of the supporting documentation filed with this claim, the invoice provided in support of this claim is not reflected on the Debtors books and records. As such, the Debtors object to the claim based on no liability.

* - See Claim Class Code and Debtor Case Number Legends at the end of this report ** - "No Amt Given" includes, without limitation, Undetermined, Unliquidated, Unknown, To be Determined or the like or when no amount is listed at all Page 4 of 18

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) NO LIABILITY CLAIMS

Claimant Reason

Claim Number Claim Amount/ Classification* Filed In Case(s)*

21

DAIGLE ENTERPRISES, INC. ATTN: GREG E DAIGLE $7,500.00

1452

$7,500.00

UNS

11-11795

2050 FRONTAGE ROAD WEST STILLWATER MN 55082

Based on a review of supporting documentation filed with this claim, the claim appears to be for a franchise fee refund. As the Debtors did not reject the underlying franchise agreement, there is no refund due and owing. As such, the Debtors object to the claim based on no liability.

22

DALCO ROOFING & SHEET METAL, INC. ATTN: M.A. FASTNER $295.00

662

$295.00

UNS

11-11795

11525 32ND AVENUE NORTH PLYMOUTH, MN 55447

Based on a review of supporting documentation filed with the claim, the claim is supported by an invoice not reflected on the Debtors books and records. As such, the Debtors object to the claim based on no liability.

23

DAWN FOOD PRODUCTS, INC ATTN: RUSSELL W. HELGANZ $3,596.00

757

$3,596.00

UNS

11-11795

4188 SOLUTIONS CENTER CHICAGO, IL 60677-4001

Based on a review of supporting documentation filed with this claim, the claim is supported by an invoice not reflected on the Debtors books and records. As such, the Debtors object to the claim based on no liability.

24

FOOD SAFETY SPECIALTIES, INC. C/O KOHNER, MANN & KAILAS, S.C. $6,183.89

1664

$3,910.42 $2,273.47

PRI UNS

11-11795

ATTN: SAMUEL C. WISOTZKEY 4650 N. PORT WASHINGTON ROAD 2ND FLOOR NORTH

Based on a review of supporting documentation filed with the claim, the amounts alleged are due and owing from a third party franchisee and not the Debtors. As such, the Debtors object to the claim based on no liability.

MILWAUKEE, WI 53212-1059
1106 $100.00 UNS 11-11795

25

GGP - TUCSON MALL L.L.C.

C/O GGP LIMITED PARTNERSHIP $100.00

ATTN: JENNIFER ANFINSON

Based on a review of supporting documentation filed with this claim, the claim is supported by invoices not reflected on the Debtors books and records. As such, the Debtors object to the claim based on no liability.

110 NORTH WACKER DRIVE

CHICAGO, IL 60606

* - See Claim Class Code and Debtor Case Number Legends at the end of this report ** - "No Amt Given" includes, without limitation, Undetermined, Unliquidated, Unknown, To be Determined or the like or when no amount is listed at all Page 5 of 18

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) NO LIABILITY CLAIMS

Claimant Reason

Claim Number Claim Amount/ Classification* Filed In Case(s)*

26

GIER, TERRY 1424 EAST MOHAWK AVENUE $200.00

643

$200.00

503(b)(9)

11-11795

TAMPA, FL 33604

Based on a review of the Debtors' books and records, nothing is owing to this claimant. As such, the Debtor object to the claim based on no liability.

27

GOLDEN STATE WATER CO. ATTN: CHARLOTTE PIERCE $913.93

1008

$913.93

UNS

11-11801

P.O. BOX 9016 SAN DIMAS, CA 91773-9016

Based on review of supporting documentation filed with the claim, the amounts alleged are due and owing from a third party franchisee and not the Debtors. As such, the Debtors object to the claim based on no liability.

28

GREENWASTE RECOVERY, INC. ATTN: CONNIE J. GUTIERREZ $1,754.94

636

$1,754.94

UNS

11-11801

P.O. BOX 11089 SAN JOSE, CA 95103-1089

Based on a review of supporting documentation filed with the claim, the claim is supported by an invoice not reflected on the Debtors books and records. As such, the Debtors object to the claim based on no liability.

29

GUFFEY, JONATHAN 5821 JACKSON RD $2,458.94

939

$2,458.94

PRI

11-11795

FT. MYERS, FL 33905

Based on a review of supporting documentation filed with this claim, the claim is supported by invoices not reflected on the Debtors books and records. As such, the Debtors object to the claim based on no liability.

30

IMG COMMUNICATIONS, INC. NKA IMG COLLEGE, LLC $7,810.00

1467

$7,810.00

UNS

11-11795

ATTN: LEGAL DEPARTMENT 1360 E. 9TH STREET, SUITE 100 CLEVELAND, OH 44114

Based on a review of supporting documentation filed with this claim, the claim is supported by invoices not reflected on the Debtors books and records. As such, the Debtors object to the claim based on no liability.

* - See Claim Class Code and Debtor Case Number Legends at the end of this report ** - "No Amt Given" includes, without limitation, Undetermined, Unliquidated, Unknown, To be Determined or the like or when no amount is listed at all Page 6 of 18

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) NO LIABILITY CLAIMS

Claimant Reason

Claim Number Claim Amount/ Classification* Filed In Case(s)*

31

INDIANAPOLIS POWER & LIGHT COMPANY ATTN: LACHELLE STEPP $4,821.14

815

$4,821.14

UNS

11-11795

P.O. BOX 110 INDIANAPOLIS, IN 46206-0110

Based on review of supporting documentation filed with the claim, the amounts alleged are due and owing from a third party franchisee and not the Debtors. As such, the Debtors object to the claim based on no liability.

32

INTERMETRO INDUSTRIES CORP ATTN: MARTHA FIMOWICZ $368.40

890

$368.40

UNS

11-11795

P.O. BOX 100557 PASADENA, CA 91189-0557

Based on a review of the supporting documentation filed with the claim as well as a review of the Debtors' books and records, there is nothing owing to this claimant. As such, the Debtors object to the claim based on no liability.

33

JMP PRODUCTS LLC ATTN: JOSH GRAVES $518.94

1257

$518.94

UNS

11-11795

6100 SUMMER AVENUE MEMPHIS, TN 38134

Based on a review of supporting documentation filed with the claim, the amounts alleged are due and owing from a third party franchisee and not the Debtors. As such, the Debtors object to the claim based on no liability.

34

JOHN BUSH FIRE PROTECTION, INC ATTN: H. ELAINE BUSH $1,639.50

709

$1,639.50

503(b)(9)

11-11795

430 SW HORSESHOE BAY PORT ST. LUCIE, FL 34986

Based on a review of supporting documentation filed with the claim, the claim is supported by an invoice not reflected on the Debtors books and records. As such, the Debtors object to the claim based on no liability.

35

JOHNSON BROTHERS OF NEVADA ATTN: DEBRA COARASA $126.00

639

$126.00

503(b)(9)

11-11795

4701 MITCHELL ST NORTH LAS VEGAS, NV 89081

Based on a review of supporting documentation filed with the claim, the claim is supported by an invoice not reflected on the Debtors books and records. As such, the Debtors object to the claim based on no liability.

* - See Claim Class Code and Debtor Case Number Legends at the end of this report ** - "No Amt Given" includes, without limitation, Undetermined, Unliquidated, Unknown, To be Determined or the like or when no amount is listed at all Page 7 of 18

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) NO LIABILITY CLAIMS

Claimant Reason

Claim Number Claim Amount/ Classification* Filed In Case(s)*

36

KXRA RADIO ATTN: BRETT PARADIS $2,760.00

715

$2,760.00

UNS

00-00000

1312 BROADWAY STREET P.O. BOX 69 ALEXANDRIA, MN 56308 1728 $600.00 503(b)(9) 11-11795

Based on a review of supporting documentation filed with the claim, the claim is supported by an invoice not reflected on the Debtors books and records. As such, the Debtors object to the claim based on no liability.

37

LAKELAND OUTDOOR ADVERTISING ATTN: KATHY OERTEL $600.00

P.O. BOX 14-1609 CORAL GABLES, FL 33114

Based on a review of supporting documentation filed with this claim, the claim is supported by an invoice not reflected on the Debtors books and records. As such, the Debtors object to the claim based on no liability.

38

LEAL, FRANKIE J. 5400 WALNUT GROVE AVE $26,922.34

874

$26,922.34

UNS

11-11795

SAN GABRIEL, CA 91776

Based on a review of supporting documentation filed with this claim, the claim is supported by invoices not reflected on the Debtors books and records. As such, the Debtors object to the claim based on no liability.

39

LF NOLL, INC ATTN: LARRY F NOLL $858.16

1761

$858.16

UNS

11-11795

P.O. BOX 593 SIOUX CITY, IA 51102

Based on a review of supporting documentation filed with this claim, the claim is supported by an invoice not reflected on the Debtors books and records. As such, the Debtors object to the claim based on no liability.

40

LIBERTY CONSTRUCTION INC. ATTN: EMIR DEYMICH $2,676.00

1707

$2,676.00

UNS

11-11795

9543 UNIVERSITY AVE UNIT 10 CLIVE, IA 50325

Based on a review of supporting documentation filed with this claim, the claim is supported by an invoice not reflected on the Debtors books and records. As such, the Debtors object to the claim based on no liability.

* - See Claim Class Code and Debtor Case Number Legends at the end of this report ** - "No Amt Given" includes, without limitation, Undetermined, Unliquidated, Unknown, To be Determined or the like or when no amount is listed at all Page 8 of 18

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) NO LIABILITY CLAIMS

Claimant Reason

Claim Number Claim Amount/ Classification* Filed In Case(s)*

41

MARKSTEIN DIST. CO. ATTN: DEBBIE MATTHIAS $558.10

654

$558.10

503(b)(9) and UNS

11-11795

P.O. BOX 6902 SAN MARCOS, CA 92079-6902

Based on a review of supporting documentation filed with the claim, the claim is supported by an invoice not reflected on the Debtors books and records. As such, the Debtors object to the claim based on no liability.

42

MASSONE MECHANICAL INC. ATTN: MIKE HOLLINGSHEAD $978.18

1670

$978.18

UNS

11-11795

P.O. BOX 40 ALAMO, CA 94507

Based on a review of supporting documentation filed with this claim, the claim is supported by invoices not reflected on the Debtors books and records. As such, the Debtors object to the claim based on no liability.

43

MASSONE MECHANICAL INC. ATTN: MIKE HOLLINGSHEAD $1,357.10

1673

$1,357.10

UNS

11-11795

P.O. BOX 40 ALAMO, CA 94507

Based on a review of supporting documentation filed with the claim, the claim includes amounts owed solely for services completed post-petition. As such, the Debtors object to the claim based on the fact that the charges are for post-petition services.

44

MASSONE MECHANICAL INC. ATTN: MIKE HOLLINGSHEAD $815.58

1674

$815.58

UNS

11-11795

P.O. BOX 40 ALAMO, CA 94507

Based on a review of supporting documentation filed with the claim, the claim includes amounts owed solely for services completed post-petition. As such, the Debtors object to the claim based on the fact that the charges are for post-petition services.

45

MILWAUKEE PRESSURE WASH ATTN: JACK KUPPER $199.85

680

$199.85

503(b)(9) and UNS

11-11795

P.O. BOX 170036 MILWAUKEE, WI 53217

Based on a review of supporting documentation filed with the claim, the claim is supported by an invoice not reflected on the Debtors books and records. As such, the Debtors object to the claim based on no liability.

* - See Claim Class Code and Debtor Case Number Legends at the end of this report ** - "No Amt Given" includes, without limitation, Undetermined, Unliquidated, Unknown, To be Determined or the like or when no amount is listed at all Page 9 of 18

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) NO LIABILITY CLAIMS

Claimant Reason

Claim Number Claim Amount/ Classification* Filed In Case(s)*

46

MONEY MAILER OF SALT LAKE ATTN: MATTHEW STOKER $1,900.00

1023

$1,900.00

UNS

11-11795

P.O. BOX 520551 SALT LAKE CITY, UT 84152

Based on review of the Debtors' books and records, $380.00 of the claim was paid on 12/22/2010 and $380.00 of the claim was paid on 1/28/2011. As such, the Debtors object to $760.00 of the claim based on satisfaction. Furthermore, $1,140.00 of the claim is supported by invoices not reflected on the Debtors' books and records; therefore, the Debtors object to $1,140.00 of the claim based on no liability.

47

MOOREHEAD ELECTRIC

1683

$367.81

UNS

11-11795

ATTN: DANIEL MOOREHEAD $367.81

955 S. RHODE ISLAND

MASON CITY, IA 50401

Based on a review of supporting documentation filed with the claim, the claim includes amounts owed solely for services completed post-petition. As such, the Debtors object to the claim based on the fact that the charges are for post-petition services.

48

NBC UNIVERSAL MEDIA LLC

1136

$71,145.00

UNS

11-11795

ATTN: MARY MCKENNA $71,145.00

CUSTOMER FINANCIAL SERVICES

30 ROCKEFELLER PLAZA

NEW YORK, NY 10112 706 $17,599.85 UNS 11-11795

Based on a review of the Debtors books and records, $67,660.00 of the claim was paid on 08/17/2011. As such, the Debtors object to $67,660.00 of the claim based on satisfaction. In addition, $3,485.00 of the claim is supported by invoices not reflected on the Debtors books and records; therefore, the Debtors object to $3,485 of the claim based on no liability.

49

NET, INC.

ATTN: KELLSEY LE $17,599.85

217 E 24TH STREET, SUITE 010

Based on a review of supporting documentation filed with the claim, the claim is supported by invoices for post-petition services. As such, the Debtors object to the claim based on the fact that the charges are on account of post-petition services.

HOLLAND, MI 49423

50 $433.66

1427

No Amt Given**

SEC UNS

NEW YORK STATE WORKERS' COMPENSATION BOARD ATTN: JUDGMENT UNIT $433.66

11-11795

20 PARK ST

Based on a review of the supporting documentation filed with this claim, the claim is supported by fines and penalties not reflected on the Debtors' books and records. As such, the Debtors object to the claim based on no liability.

ALBANY, NY 12207

* - See Claim Class Code and Debtor Case Number Legends at the end of this report ** - "No Amt Given" includes, without limitation, Undetermined, Unliquidated, Unknown, To be Determined or the like or when no amount is listed at all Page 10 of 18

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) NO LIABILITY CLAIMS

Claimant Reason

Claim Number Claim Amount/ Classification* Filed In Case(s)*

51

NOODLES THE CLOWN ATTN: NANCY G GOTTWALD $17,456.08

453

$17,456.08

UNS

11-11795

2830 LINDEN ST 8-A BETHLEHEM, PA 18017

Based on a review of the supporting documentation filed with this claim, the invoice provided in support of this claim is not reflected on the Debtors books and records. As such, the Debtors object to the claim based on no liability.

52

ONEIDA, LTD. ATTN: BRIAN SUBA $239.95

591

$239.95

UNS

11-11795

163 KENWOOD AVENUE ONEIDA, NY 13421

Based on a review of supporting documentation filed with the claim, the claim is supported by an invoice not reflected on the Debtors books and records. As such, the Debtors object to the claim based on no liability.

53

OREGON TELEVISION, INC. ON BEHALF OF ITS STATION WOFL $2,550.00

1504

$2,550.00

UNS

11-11795

ATTN: LISA R. RAFFERTY 1999 S. BUNDY DRIVE LOS ANGELES, CA 90025 1364 $688.50 UNS 11-11795

Based on a review of supporting documentation filed with this claim, the claim is supported by invoices not reflected on the Debtors' books and records. As such, the Debtors object to the claim based on no liability.

54

OUR TOWN MAGAZINE 1734 HWY 95, STE 101 $688.50

BULLHEAD CITY, AZ 86442

Based on a review of supporting documentation filed with the claim, the amounts alleged are due and owing from a third party franchisee and not the Debtors. As such, the Debtors object to the claim based on no liability.

* - See Claim Class Code and Debtor Case Number Legends at the end of this report ** - "No Amt Given" includes, without limitation, Undetermined, Unliquidated, Unknown, To be Determined or the like or when no amount is listed at all Page 11 of 18

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) NO LIABILITY CLAIMS

Claimant Reason

Claim Number Claim Amount/ Classification* Filed In Case(s)*

55

OUTDOOR SERVICES, INC. ATTN: LISA HUNDT BUISMAN $470.59

1205

$470.59

UNS

11-11795

641 BRICKL ROAD WEST SALEM, WI 54669

Based on review of supporting documentation filed with the claim, $47.48 of the claim was satisfied on 7/15/2011; $31.67 of the claim was satisfied on 7/27/2011; and $177.24 of the claim was satisfied on 7/22/2011; therefore, the Debtors object to $256.39 of the claim based on satisfaction. In addition, no supporting documentation was provided for $180.29 of the claim; therefore, the Debtors object to $180.29 of the claim based on no liability.

56

PAPER ROLL PRODUCTS

991

$68.01

503(b)(9)

00-00000

ATTN: PATRICIA A. BOYD $68.01

245 MARIE AVE.

Based on a review of supporting documentation filed with this claim, the claim is supported by invoices not reflected on the Debtors books and records. As such, the Debtors object to the claim based on no liability.

EAST #170

W. ST. PAUL, MN 55118 666 $147.90 UNS 11-11795

57

PDC SERVIVES, INC.

ATTN: KIM D. DIEGEL $147.90

P.O. BOX 9071

Based on a review of supporting documentation filed with the claim, the claim is supported by an invoice not reflected on the Debtors books and records. As such, the Debtors object to the claim based on no liability.

PEORIA, IL 61612

58

PODS

1790

$368.20

503(b)(9)

11-11795

ATTN: DIANNA JOHNSON $368.20

9325 E. 33RD ST.

Based on a review of supporting documentation filed with this claim, the claim is supported by an invoice not reflected on the Debtors books and records. As such, the Debtors object to the claim based on no liability.

INDIANAPOLIS, IN 46235

* - See Claim Class Code and Debtor Case Number Legends at the end of this report ** - "No Amt Given" includes, without limitation, Undetermined, Unliquidated, Unknown, To be Determined or the like or when no amount is listed at all Page 12 of 18

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) NO LIABILITY CLAIMS

Claimant Reason

Claim Number Claim Amount/ Classification* Filed In Case(s)*

59

RCR & ASSOCIATES ATTN: SHARLA CROSBY $665.00

1233

$665.00

UNS

11-11799

1155 ANDREW LANE CORONA, CA 92881

Based on a review of supporting documentation filed with this claim, the claim is supported by invoices not reflected on the Debtors books and records. As such, the Debtors object to the claim based on no liability.

60

RCR & ASSOCIATES ATTN: SHARLA CROSBY $665.00

1234

$665.00

UNS

11-11799

1155 ANDREW LANE CORONA, CA 92881

Based on a review of the Debtors books and records, the claim was paid on 03/15/2011. As such, the Debtors object to the claim based on satisfaction.

61

RECOLOGY SOUTH VALLEY - CA ATTN: KATIE GARVIN $1,004.38

778

$1,004.38

UNS

11-11801

P. O. BOX 60648 LOS ANGELES, CA 90060-0648

Based on a review of supporting documentation filed with this claim, the claim is supported by invoices not reflected on the Debtors books and records. As such, the Debtors object to the claim based on no liability.

62

ROOTER 2000 ATTN: JAMES A SNYDER $197.50

473

$197.50

UNS

11-11801

P.O. BOX 40111 MESA, AZ 85274-0111

Based on a review of the supporting documentation filed with this claim, the invoice provided in support of this claim is not reflected on the Debtors books and records. As such, the Debtors object to the claim based on no liability.

63

SAN DIEGO UNION-TRIBUNE, LLC ATTN: VICKIE BOLINGER $1,181.03

1235

$1,181.03

UNS

11-11795

P.O. BOX 121222 SAN DIEGO, CA 92112-9884

Based on a review of supporting documentation filed with this claim, the claim is supported by invoices not reflected on the Debtors books and records. As such, the Debtors object to the claim based on no liability.

* - See Claim Class Code and Debtor Case Number Legends at the end of this report ** - "No Amt Given" includes, without limitation, Undetermined, Unliquidated, Unknown, To be Determined or the like or when no amount is listed at all Page 13 of 18

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) NO LIABILITY CLAIMS

Claimant Reason

Claim Number Claim Amount/ Classification* Filed In Case(s)*

64

SIERRA LIQUIDITY FUND, LLC ASSIGNEE & ATT-IN-FACT FOR $69.89

979

$69.89

UNS

11-11795

STARFLEET LOCK & SAFE - ASSIGNOR ATTN: JAMES S RILEY 2699 WHITE RD #255

Based on a review of supporting documentation filed with this claim, the claim is supported by invoices not reflected on the Debtors books and records. As such, the Debtors object to the claim based on no liability.

IRVINE, CA 92614
992 $711.52 UNS 11-11795

65

SIGN PRODUCTIONS, INC.

ATTN: NICOLE BOWN $711.52

500 WALFORD RD. SW

CEDAR RAPIDS, IA 52404-8921

Based on review of supporting documentation filed with the claim, $158.25 of the claim is supported by an invoice for postpetition services. As such, the Debtors object to $158.25 of the claim based on the fact that the charges are post-petition. In addition, $23.85 of the claim is for post-petition finance charges; therefore, the Debtors object to $23.85 of the claim. Lastly, $529.45 of the claim is supported by invoices not reflected on the Debtors books and records; therefore, the Debtors object to $529.45 of the claim based on no liability.

66

SKM MARKETING 6431 INKSTER RD SUITE 118 $4,566.58

1010

$4,566.58

UNS

11-11795

BLOOMFIELD HILLS MI 48301

Based on review of supporting documentation filed with the claim, $4,566.58 of the claim represents amounts owed for postpetition services. As such, the Debtors object to the claim based on the fact that it is for post-petition amounts.

67

SOUTHERN CALIFORNIA WATER 23 ATTN: CHARLOTTE PIERCE $647.07

1006

$647.07

UNS

11-11795

P.O. BOX 9016 SAN DIMAS, CA 91773-9016

Based on review of supporting documentation filed with the claim, the amounts alleged are due and owing from a third party franchisee and not the Debtors. As such, the Debtors object to the claim based on no liability.

* - See Claim Class Code and Debtor Case Number Legends at the end of this report ** - "No Amt Given" includes, without limitation, Undetermined, Unliquidated, Unknown, To be Determined or the like or when no amount is listed at all Page 14 of 18

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) NO LIABILITY CLAIMS

Claimant Reason

Claim Number Claim Amount/ Classification* Filed In Case(s)*

68

STAR FOOD SERV INC ATTN: DAVID K SHERMAN $1,859.80

1252

$1,859.80

UNS

11-11795

5137 18TH AVE. S.W. CEDAR RAPIDS, IA 52404

Based on a review of supporting documentation filed with this claim, the claim is supported by invoices not reflected on the Debtors books and records. As such, the Debtors object to the claim based on no liability.

69

SUNSET SIGNS INC ATTN: SHAWN PEMBERTON $495.00

1736

$495.00

UNS

11-11795

800 CHENEY CT LODI, CA 95242

Based on a review of supporting documentation filed with this claim, the claim is supported by an invoice not reflected on the Debtors books and records. As such, the Debtors object to the claim based on no liability.

70

TERRAWORKS, INC ATTN: PAUL SANNAR $1,340.63

1531

$1,340.63

UNS

11-11801

P.O. BOX 634 BOUNTIFUL, UT 84010-0634

Based on a review of the Debtors books and records, $286.50 of the claim was paid on 08/03/2011. As such, the Debtors object to $286.50 of the claim based on satisfaction. In addition, $1,054.13 of the claim is supported by an invoice not reflected on the Debtors books and records; therefore, the Debtors object to $1,054.13 of the claim based on no liability.

71

THE ALLEN LAW FIRM ATTN: DON W. ALLEN $186,000.00

1533

$186,000.00

UNS

11-11795

P.O. BOX 622558 OVIEDO, FL 32762

Based on a review of the supporting documentation filed with this claim, the claim is for amounts allegedly owed for legal services. Based on a review of the Debtors' books and records, the Debtors' do not believe any amounts are due and owing to the claimant. As such, the Debtors object to the claim based on no liability.

72

THE GAZETTE ATTN: CYNDI ESCHARDIES $2,106.72

945

$2,106.72

UNS

11-11795

30 S. PROSPECT STREET COLORADO SPRINGS, CO 80903-3638

Based on a review of supporting documentation filed with this claim, the claim is supported by invoices not reflected on the Debtors books and records. As such, the Debtors object to the claim based on no liability.

* - See Claim Class Code and Debtor Case Number Legends at the end of this report ** - "No Amt Given" includes, without limitation, Undetermined, Unliquidated, Unknown, To be Determined or the like or when no amount is listed at all Page 15 of 18

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) NO LIABILITY CLAIMS

Claimant Reason

Claim Number Claim Amount/ Classification* Filed In Case(s)*

73

THE KROGER CO. LAW DEPARTMENT $458.78

459

$458.78

UNS

11-11795

ATTN: MEG WAGNER 1014 VINE STREET CINCINNATI, OH 45202 1026 $3,300.00 UNS 11-11795

Based on a review of the supporting documentation filed with this claim, the invoice provided in support of this claim is not reflected on the Debtors books and records. As such, the Debtors object to the claim based on no liability.

74

THE NPD GROUP, INC. ATTN: WENDY BAUM $3,300.00

900 WEST SHORE ROAD PORT WASHINGTON, NY 11050

Based on review of supporting documentation filed with the claim, the claim includes amounts owed solely for services completed post-petition. As such, the Debtors object to the claim based on the fact that it is for post-petition amounts.

75

THE PEORIA JOURNAL STAR, INC. D/B/A JOURNAL STAR $460.00

448

$460.00

UNS

11-11795

ATTN: GARRETT J. CUMMINGS 1 NEWS STAR PEORIA, IL 61643 811 $1,581.02 503(b)(9) 11-11795

Based on a review of supporting documentation filed with the claim, the amounts alleged are due and owing from a third party franchisee and not the Debtors. As such, the Debtors object to the claim based on no liability.

76

THE PRESS DEMOCRAT ATTN: DAVID ESTEVEZ $1,581.02

P.O. BOX 30067 LOS ANGELES, CA 90030-0067

Based on a review of the Debtors books and records, $787.26 of the claim was paid on 07/27/2011. As such, the Debtors object to $787.26 of the claim based on satisfaction. In addition, $793.76 of the claim is supported by an invoice not reflected on the Debtors books and records; therefore, the Debtors object to $793.76 of the claim based on no liability.

77

THE SPOKESMAN REVIEW (1920) C/O SZABO ASSOCIATES, INC. $1,992.54

1466

$1,992.54

UNS

11-11801

ATTN: SANDI M. GARRIS 3355 LENOX ROAD NE, 9TH FLOOR ATLANTA, GA 30326

Based on a review of supporting documentation filed with this claim, the claim is supported by invoices not reflected on the Debtors books and records. As such, the Debtors object to the claim based on no liability.

* - See Claim Class Code and Debtor Case Number Legends at the end of this report ** - "No Amt Given" includes, without limitation, Undetermined, Unliquidated, Unknown, To be Determined or the like or when no amount is listed at all Page 16 of 18

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) NO LIABILITY CLAIMS

Claimant Reason

Claim Number Claim Amount/ Classification* Filed In Case(s)*

78

TIM MCCLOSKEY ELECTRIC,INC. ATTN: GINA MCCLOSKEY $969.83

631

$969.83

503(b)(9)

11-11795

225 KING RD PETALUMA, CA 94952

Based on a review of supporting documentation filed with the claim, the claim is supported by an invoice not reflected on the Debtors books and records. As such, the Debtors object to the claim based on no liability.

79

TOTAL AIR SOLUTIONS ATTN: LAURA MCELROY $443.95

532

$443.95

UNS

11-11795

1050 CORPORATE AVE UNIT 118 NORTH PORT, FL 34289

Based on a review of the Debtors books and records, $84.00 of the claim was paid on 08/03/2011 and $163.95 of the claim was paid on 08/26/2011. As such, the Debtors object to $247.95 of the claim based on satisfaction. In addition, $196.00 of the claim is supported by an invoice not reflected on the Debtors books and records; therefore, the Debtors object to $196.00 of the claim based on no liability.

80

UTV OF ORLANDO, INC.

1505

$14,381.15

UNS

11-11795

ON BEHALF OF ITS STATION WRBW $14,381.15

ATTN: LISA R. RAFFERTY

Based on a review of supporting documentation filed with this claim, the claim is supported by invoices not reflected on the Debtors' books and records. As such, the Debtors object to the claim based on no liability.

1999 S. BUNDY DRIVE

LOS ANGELES, CA 90025 1696 $2,343.30 UNS 11-11795

81

VALPARK OF JERSEY COAST

503 HIGHWAY 71 $2,343.30

SPRING LAKE HEIGHTS, NJ 07762

Based on a review of supporting documentation filed with this claim, the claim is supported by invoices not reflected on the Debtors books and records. As such, the Debtors object to the claim based on no liability.

82

WASTE MANAGEMENT

878

$5,309.23

UNS

11-11795

ATTN: SUZANNE K HERVEY $5,309.23

WASTE MANAGEMENT - RMC

Based on a review of the supporting documentation filed with the claim as well as a review of the Debtors' books and records, there is nothing owing to this claimant. As such, the Debtors object to the claim based on no liability.

2625 W. GRANDVIEW RD. STE. 150

PHOENIX, AZ 85023

* - See Claim Class Code and Debtor Case Number Legends at the end of this report ** - "No Amt Given" includes, without limitation, Undetermined, Unliquidated, Unknown, To be Determined or the like or when no amount is listed at all Page 17 of 18

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) NO LIABILITY CLAIMS

Claimant Reason

Claim Number Claim Amount/ Classification* Filed In Case(s)*

83

WATKINS, JOHN 615 AVENITA ACAPULCO

916

No Amt Given**

UNS

00-00000

SAN CLEMENTE, CA 92672

Based on a review of supporting documentation filed with this claim, the claim is supported by invoices not reflected on the Debtors books and records. As such, the Debtors object to the claim based on no liability.

201112191211

Debtor Case Number Legend 11-11795 (795) PERKINS & MARIE CALLENDERS INC. 11-11796 (796) PERKINS & MARIE CALLENDER'S HOLDING INC. 11-11797 (797) PERKINS & MARIE CALLENDER'S REALTY LLC

11-11798 (798)

PERKINS FINANCE CORP.

11-11799 (799) 11-11800 (800)

WILSHIRE RESTAURANT GROUP LLC PMCI PROMOTIONS LLC

11-11801 (801)

MARIE CALLENDER PIE SHOPS, INC.

11-11802 (802) 11-11803 (803)

MARIE CALLENDER WHOLESALERS, INC. MACAL INVESTORS, INC.

11-11804 (804)

MCID, INC.

11-11805 (805) 11-11806 (806)

WILSHIRE BEVERAGE, INC. FIV CORP.

00-00000 (000)

NO DEBTOR AND CASE GIVEN

Claim Class Code Legend UNS Unsecured Claim

PRI Priority Claim SEC Secured Claim 503(b)(9) 503(b)(9) Claim

ADM

Administrative Claim

Page 18 of 18

EXHIBIT B Overstated Lease Rejection Damages Claims

01: 11662730.1

070242.1001

201112200912

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) OVERSTATED LEASE REJECTION DAMAGES CLAIMS

Claimant Reason
1143 $325,997.93 UNS 11-11801 $196,479.00 UNS

Claim Number Claim Amount/ Classification* Filed In Case(s)*

Modified Claim Amount/Classification

AEI EXCHANGE SERVICES, INC.

ADMINISTRATOR ON BEHALF OF THE OWNERS $325,997.93 $196,479.00

C/O FREDRIKSON & BYRON, P.A.

ATTN: JOHN M. KONECK, ESQ

200 S SIXTH STREET, STE 4000

MINNEAPOLIS, MN 55402

Section 502(b)(6) of the Bankruptcy Code limits claims for damages resulting from the rejection of a lease of real property to the rent reserved by the applicable lease, without acceleration, for the greater of (i) one year or (ii) 15% of the remaining term of the applicable lease (but not to exceed three years) from the Petition Date, plus any unpaid rent due under such lease, without acceleration, on the Petition Date. Based on a review of the Debtors books and records, unpaid rent as of the Petition Date is owed to this claimant in the amount of $13,965.00. Therefore, pursuant to section 502(b)(6) of the Bankruptcy Code, the Debtors believe that the claim should be capped at $196,479.00.

* - See Claim Class Code and Debtor Case Number Legends at the end of this report ** - "No Amt Given" includes, without limitation, Undetermined, Unliquidated, Unknown, To be Determined or the like or when no amount is listed at all Page 1 of 28

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) OVERSTATED LEASE REJECTION DAMAGES CLAIMS

Claimant Reason

Claim Number Claim Amount/ Classification* Filed In Case(s)*

Modified Claim Amount/Classification

2
$500,000.00 UNS $324,160.43 UNS

BATE, RUSSELL M. AND MARY LOU C/O CAROLYN V. JOHNSON, POA $3,000,000.00 $324,160.43

1840

$3,000,000.00 $2,500,000.00

503(b)(9) 11-11795 SEC

$0.00 503(b)(9) $0.00 SEC

P.O. BOX 700742

SAN JOSE, CA 95170-0742

Section 502(b)(6) of the Bankruptcy Code limits claims for damages resulting from the rejection of a lease of real property to the rent reserved by the applicable lease, without acceleration, for the greater of (i) one year or (ii) 15% of the remaining term of the applicable lease (but not to exceed three years) from the Petition Date, plus any unpaid rent due under such lease, without acceleration, on the Petition Date. Based on a review of the Debtors books and records, unpaid rent as of the Petition Date is owed to this claimant in the amount of $19,166.67. Therefore, pursuant to section 502(b)(6) of the Bankruptcy Code, the Debtors believe that the claim should be capped at $324,160.43 and such amount should be reclassified to a general unsecured claim.
$0.00 PRI $147,781.01 UNS $147,781.01

3 $147,781.01 $150,773.72 UNS

CAPITOLA MALL ASSOCIATES (MACERICH)

1310

$2,992.71

PRI

11-11801

C/O KATTEN MUCHIN ROSENMAN LLP

ATTN: THOMAS J. LEANSE, ESQ.

2029 CENTURY PARK EAST, 26TH FLOOR

LOS ANGELES, CA 90067

The administrative priority portion of the claim represents attorneys' fees for which the Debtors have no liability. As such, the Debtors object to the asserted administrative claim.

* - See Claim Class Code and Debtor Case Number Legends at the end of this report ** - "No Amt Given" includes, without limitation, Undetermined, Unliquidated, Unknown, To be Determined or the like or when no amount is listed at all Page 2 of 28

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) OVERSTATED LEASE REJECTION DAMAGES CLAIMS

Claimant Reason

Claim Number Claim Amount/ Classification* Filed In Case(s)*

Modified Claim Amount/Classification

CHAN, MARIO H. AND PATSY W. P.O. BOX 5220 $807,416.00 $275,676.00

1685

$807,416.00

UNS

11-11801

$275,676.00 UNS

SAN MATEO, CA 94402

Section 502(b)(6) of the Bankruptcy Code limits claims for damages resulting from the rejection of a lease of real property to the rent reserved by the applicable lease, without acceleration, for the greater of (i) one year or (ii) 15% of the remaining term of the applicable lease (but not to exceed three years) from the Petition Date, plus any unpaid rent due under such lease, without acceleration, on the Petition Date. Based on a review of the Debtors books and records, unpaid rent as of the Petition Date is owed to this claimant in the amount of $17,000.00. Therefore, pursuant to section 502(b)(6) of the Bankruptcy Code, the Debtors believe that the claim should be capped at $275,676.00.

* - See Claim Class Code and Debtor Case Number Legends at the end of this report ** - "No Amt Given" includes, without limitation, Undetermined, Unliquidated, Unknown, To be Determined or the like or when no amount is listed at all Page 3 of 28

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) OVERSTATED LEASE REJECTION DAMAGES CLAIMS

Claimant Reason

Claim Number Claim Amount/ Classification* Filed In Case(s)*

Modified Claim Amount/Classification

DALY CITY SERRAMONTE CENTER C/O ERNIE ZACHARY PARK $139,024.78 $121,114.02

1783

$139,024.78

UNS

11-11801

$121,114.02 UNS

BEWLEY, LASSLEBEN & MILLER 13215 E. PENN ST., SUITE 510 WHITTIER, CA 90602

Section 502(b)(6) of the Bankruptcy Code limits claims for damages resulting from the rejection of a lease of real property to the rent reserved by the applicable lease, without acceleration, for the greater of (i) one year or (ii) 15% of the remaining term of the applicable lease (but not to exceed three years) from the Petition Date, plus any unpaid rent due under such lease, without acceleration, on the Petition Date. Based on a review of the Debtors books and records, unpaid rent as of the Petition Date is owed to this claimant in the amount of $11,550.02. Therefore, pursuant to section 502(b)(6) of the Bankruptcy Code, the Debtors believe that the claim should be capped at $121,114.02.

* - See Claim Class Code and Debtor Case Number Legends at the end of this report ** - "No Amt Given" includes, without limitation, Undetermined, Unliquidated, Unknown, To be Determined or the like or when no amount is listed at all Page 4 of 28

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) OVERSTATED LEASE REJECTION DAMAGES CLAIMS

Claimant Reason

Claim Number Claim Amount/ Classification* Filed In Case(s)*

Modified Claim Amount/Classification

DANIEL M. HUNTER, AS TRUSTEE OF THE DANIEL M. HUNTER REVOCABLE TRUST $463,560.75 $372,786.87

1100

$463,560.75

UNS

11-11795

$372,786.87 UNS

948 MAYFIELD AVENUE WINTER PARK, FL 32789

REED SMITH LLP ATTN: RICHARD ROBINSON, ESQ. RE: DANIEL M. HUNTER

1201 N. MARKET STREET, STE. 1500 WILMINGTON, DE 19801

Section 502(b)(6) of the Bankruptcy Code limits claims for damages resulting from the rejection of a lease of real property to the rent reserved by the applicable lease, without acceleration, for the greater of (i) one year or (ii) 15% of the remaining term of the applicable lease (but not to exceed three years) from the Petition Date, plus any unpaid rent due under such lease, without acceleration, on the Petition Date. Based on a review of the Debtors books and records, unpaid rent as of the Petition Date is owed to this claimant in the amount of $12,194.25. Therefore, pursuant to section 502(b)(6) of the Bankruptcy Code, the Debtors believe that the claim should be capped at $372,786.87.
$2,000.00 UNS

DILLARD SQUARE L.P.

980

$2,700.00

UNS

11-11795

C/O LAURA REECE $2,700.00 $2,000.00

LOEB PROPERTIES, INC.

825 VALLEYBROOK DR.

MEMPHIS, TN 38120

Based on a review of Debtors books and records, the amount owed to this landlord for rent for the period June 1 through 12, 2011 is $2,000. As such, the Debtors object to $700.00 of the claim based on no liability.

* - See Claim Class Code and Debtor Case Number Legends at the end of this report ** - "No Amt Given" includes, without limitation, Undetermined, Unliquidated, Unknown, To be Determined or the like or when no amount is listed at all Page 5 of 28

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) OVERSTATED LEASE REJECTION DAMAGES CLAIMS

Claimant Reason

Claim Number Claim Amount/ Classification* Filed In Case(s)*

Modified Claim Amount/Classification

FARZANEH AND BAHRAM FATA 23679 CALABASAS ROAD, #164 $505,053.25 $456,749.86

162

$505,053.25

UNS

11-11795

$456,749.86 UNS

CALABASAS, CA 91302

Section 502(b)(6) of the Bankruptcy Code limits claims for damages resulting from the rejection of a lease of real property to the rent reserved by the applicable lease, without acceleration, for the greater of (i) one year or (ii) 15% of the remaining term of the applicable lease (but not to exceed three years) from the Petition Date, plus any unpaid rent due under such lease, without acceleration, on the Petition Date. Based on a review of the Debtors books and records, unpaid rent as of the Petition Date is owed to this claimant in the amount of $15,795.33. Therefore, pursuant to section 502(b)(6) of the Bankruptcy Code, the Debtors believe that the claim should be capped at $456,749.86.
$483,844.16 UNS

FIRETHORN CAPITAL PARTNERS, LLC

1178

$551,816.00

UNS

11-11795

ATTN: MARK A. OSBORNE, MANAGER $551,816.00 $483,844.16

P.O. BOX 1320

FORESTDALE, MA 02644

Section 502(b)(6) of the Bankruptcy Code limits claims for damages resulting from the rejection of a lease of real property to the rent reserved by the applicable lease, without acceleration, for the greater of (i) one year or (ii) 15% of the remaining term of the applicable lease (but not to exceed three years) from the Petition Date, plus any unpaid rent due under such lease, without acceleration, on the Petition Date. Therefore, pursuant to section 502(b)(6) of the Bankruptcy Code, the Debtors believe that the claim should be capped at $483,844.16

* - See Claim Class Code and Debtor Case Number Legends at the end of this report ** - "No Amt Given" includes, without limitation, Undetermined, Unliquidated, Unknown, To be Determined or the like or when no amount is listed at all Page 6 of 28

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) OVERSTATED LEASE REJECTION DAMAGES CLAIMS

Claimant Reason

Claim Number Claim Amount/ Classification* Filed In Case(s)*

Modified Claim Amount/Classification

10

GFDFT PERKINS NICOLLET, LLC ATTN: PHILIP J. DOWLEY, MANAGER $2,356,473.96 $388,010.02

614

$2,356,473.96

UNS

11-11795

$388,010.02 UNS

PO BOX 8824 LA JOLLA, CA 92038

Section 502(b)(6) of the Bankruptcy Code limits claims for damages resulting from the rejection of a lease of real property to the rent reserved by the applicable lease, without acceleration, for the greater of (i) one year or (ii) 15% of the remaining term of the applicable lease (but not to exceed three years) from the Petition Date, plus any unpaid rent due under such lease, without acceleration, on the Petition Date. Therefore, pursuant to section 502(b)(6) of the Bankruptcy Code, the Debtors believe that the claim should be capped at $388,010.02

11

INGRID MENO, TRUSTEE

1172

$461,768.00

UNS

11-11795

$443,841.08 UNS

FOR THE LUNA FAMILY TRUST $461,768.00 $443,841.08

9274 CAMINO PAZ LANE

LA MESA, CA 91941

Section 502(b)(6) of the Bankruptcy Code limits claims for damages resulting from the rejection of a lease of real property to the rent reserved by the applicable lease, without acceleration, for the greater of (i) one year or (ii) 15% of the remaining term of the applicable lease (but not to exceed three years) from the Petition Date, plus any unpaid rent due under such lease, without acceleration, on the Petition Date. Based on a review of the Debtors books and records, unpaid rent as of the Petition Date is owed to this claimant in the amount of $12,725.32. Therefore, pursuant to section 502(b)(6) of the Bankruptcy Code, the Debtors believe that the claim should be capped at $443,841.08.

* - See Claim Class Code and Debtor Case Number Legends at the end of this report ** - "No Amt Given" includes, without limitation, Undetermined, Unliquidated, Unknown, To be Determined or the like or when no amount is listed at all Page 7 of 28

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) OVERSTATED LEASE REJECTION DAMAGES CLAIMS

Claimant Reason

Claim Number Claim Amount/ Classification* Filed In Case(s)*

Modified Claim Amount/Classification

12

J.B.R. ENTERPRISES, INC. C/O ROTHGERBER JOHNSON & LYONS LLP $167,269.46 $154,801.00

1089

$167,269.46

UNS

11-11795

$154,801.00 UNS

ATTN: CHAD S. CABY, ESQ. 1200 17TH STREET, SUITE 3000 DENVER, CO 80202-5855

Section 502(b)(6) of the Bankruptcy Code limits claims for damages resulting from the rejection of a lease of real property to the rent reserved by the applicable lease, without acceleration, for the greater of (i) one year or (ii) 15% of the remaining term of the applicable lease (but not to exceed three years) from the Petition Date, plus any unpaid rent due under such lease, without acceleration, on the Petition Date. Based on a review of the Debtors books and records, unpaid rent as of the Petition Date is owed to this claimant in the amount of $10,000.00. Therefore, pursuant to section 502(b)(6) of the Bankruptcy Code, the Debtors believe that the claim should be capped at $154,801.00.
$0.00 ADM $17,300.14 UNS

13

LA VILLA DEL MAR LLC

1047

$17,300.14

ADM

11-11795

C/O BENNETT G. FELDMAN, ESQ $17,300.14

2655 LEJEUNE ROAD SUITE 514 $17,300.14

CORAL GABLES FL 33134

Based on a review of the supporting documentation filed with the claim, the claim is for unpaid rent and real estate taxes as of the petition date. As such, the claim should be reclassified as an unsecured claim

* - See Claim Class Code and Debtor Case Number Legends at the end of this report ** - "No Amt Given" includes, without limitation, Undetermined, Unliquidated, Unknown, To be Determined or the like or when no amount is listed at all Page 8 of 28

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) OVERSTATED LEASE REJECTION DAMAGES CLAIMS

Claimant Reason

Claim Number Claim Amount/ Classification* Filed In Case(s)*

Modified Claim Amount/Classification

14

LA VILLA DEL MAR LLC C/O BENNETT G. FELDMAN, ESQ $472,762.13 $417,188.26

1050

$472,762.13

UNS

11-11795

$417,188.26 UNS

2655 LEJEUNE ROAD SUITE 514 CORAL GABLES FL 33134

Section 502(b)(6) of the Bankruptcy Code limits claims for damages resulting from the rejection of a lease of real property to the rent reserved by the applicable lease, without acceleration, for the greater of (i) one year or (ii) 15% of the remaining term of the applicable lease (but not to exceed three years) from the Petition Date, plus any unpaid rent due under such lease, without acceleration, on the Petition Date. Therefore, pursuant to section 502(b)(6) of the Bankruptcy Code, the Debtors believe that the claim should be capped at $417,188.26.

15

LERUAL, INC.

1099

$632,782.54

UNS

11-11795

$449,165.05 UNS

ATTN: LAVONNE POTEET $632,782.54 $449,165.05

800 MARKET STREET

LEWISBURG, PA 17837

Section 502(b)(6) of the Bankruptcy Code limits claims for damages resulting from the rejection of a lease of real property to the rent reserved by the applicable lease, without acceleration, for the greater of (i) one year or (ii) 15% of the remaining term of the applicable lease (but not to exceed three years) from the Petition Date, plus any unpaid rent due under such lease, without acceleration, on the Petition Date. Based on a review of the Debtors books and records, unpaid rent as of the Petition Date is owed to this claimant in the amount of $15,466.22. Therefore, pursuant to section 502(b)(6) of the Bankruptcy Code, the Debtors believe that the claim should be capped at $449,165.05.

* - See Claim Class Code and Debtor Case Number Legends at the end of this report ** - "No Amt Given" includes, without limitation, Undetermined, Unliquidated, Unknown, To be Determined or the like or when no amount is listed at all Page 9 of 28

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) OVERSTATED LEASE REJECTION DAMAGES CLAIMS

Claimant Reason

Claim Number Claim Amount/ Classification* Filed In Case(s)*

Modified Claim Amount/Classification

16

LINCOLN SQUARE PARTNERSHIP C/O JONATHAN I. HATTIS - VICE PRESIDENT $73,139.18 $66,189.23

469

$73,139.18

UNS

11-11795

$66,189.23 UNS

AMERICAN ASSET MGMT. SVCS. CORP. 4711 W. GOLF ROAD, SUITE 1000 SKOKIE, IL 60076-1235

Section 502(b)(6) of the Bankruptcy Code limits claims for damages resulting from the rejection of a lease of real property to the rent reserved by the applicable lease, without acceleration, for the greater of (i) one year or (ii) 15% of the remaining term of the applicable lease (but not to exceed three years) from the Petition Date, plus any unpaid rent due under such lease, without acceleration, on the Petition Date. Based on a review of the Debtors books and records, unpaid rent as of the Petition Date is owed to this claimant in the amount of $4,729.33. Therefore, pursuant to section 502(b)(6) of the Bankruptcy Code, the Debtors believe that the claim should be capped at $66,189.23.

* - See Claim Class Code and Debtor Case Number Legends at the end of this report ** - "No Amt Given" includes, without limitation, Undetermined, Unliquidated, Unknown, To be Determined or the like or when no amount is listed at all Page 10 of 28

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) OVERSTATED LEASE REJECTION DAMAGES CLAIMS

Claimant Reason

Claim Number Claim Amount/ Classification* Filed In Case(s)*

Modified Claim Amount/Classification

17

LK CENTER, LLC C/O ELSA MARTIN $502,229.93 $426,980.17

938

$502,229.93

UNS

11-11795

$426,980.17 UNS

13500 MULHOLLAND DRIVE BEVERLY HILLS, CA 90210

Section 502(b)(6) of the Bankruptcy Code limits claims for damages resulting from the rejection of a lease of real property to the rent reserved by the applicable lease, without acceleration, for the greater of (i) one year or (ii) 15% of the remaining term of the applicable lease (but not to exceed three years) from the Petition Date, plus any unpaid rent due under such lease, without acceleration, on the Petition Date. Based on a review of the Debtors books and records, unpaid rent as of the Petition Date is owed to this claimant in the amount of $12,773.52. Therefore, pursuant to section 502(b)(6) of the Bankruptcy Code, the Debtors believe that the claim should be capped at $426,980.17.

* - See Claim Class Code and Debtor Case Number Legends at the end of this report ** - "No Amt Given" includes, without limitation, Undetermined, Unliquidated, Unknown, To be Determined or the like or when no amount is listed at all Page 11 of 28

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) OVERSTATED LEASE REJECTION DAMAGES CLAIMS

Claimant Reason

Claim Number Claim Amount/ Classification* Filed In Case(s)*

Modified Claim Amount/Classification

18

M&N PARTNERS NO. 4 C/O FREDRIKSON & BYRON, P.A. $209,027.97 $121,452.33

1853

$209,027.97

UNS

11-11795

$121,452.33 UNS

ATTN: SARAH M. GIBBS, ESQ. 200 SOUTH 6TH STREET SUITE 4000

MINNEAPOLIS, MN 55402-1425

Section 502(b)(6) of the Bankruptcy Code limits claims for damages resulting from the rejection of a lease of real property to the rent reserved by the applicable lease, without acceleration, for the greater of (i) one year or (ii) 15% of the remaining term of the applicable lease (but not to exceed three years) from the Petition Date, plus any unpaid rent due under such lease, without acceleration, on the Petition Date. Based on a review of the Debtors books and records, unpaid rent as of the Petition Date is owed to this claimant in the amount of $6,997.33. Therefore, pursuant to section 502(b)(6) of the Bankruptcy Code, the Debtors believe that the claim should be capped at $121,452.33.

* - See Claim Class Code and Debtor Case Number Legends at the end of this report ** - "No Amt Given" includes, without limitation, Undetermined, Unliquidated, Unknown, To be Determined or the like or when no amount is listed at all Page 12 of 28

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) OVERSTATED LEASE REJECTION DAMAGES CLAIMS

Claimant Reason

Claim Number Claim Amount/ Classification* Filed In Case(s)*

Modified Claim Amount/Classification

19

MARY ANN KIMBLE AS TRUSTEE ET AL. C/O JOHN A RUNTE, ATTORNEY AT LAW $237,424.51 $203,327.00

1525

$237,424.51

UNS

11-11801

$203,327.00 UNS

435 COURT STREET JACKSON, CA 95642

Section 502(b)(6) of the Bankruptcy Code limits claims for damages resulting from the rejection of a lease of real property to the rent reserved by the applicable lease, without acceleration, for the greater of (i) one year or (ii) 15% of the remaining term of the applicable lease (but not to exceed three years) from the Petition Date, plus any unpaid rent due under such lease, without acceleration, on the Petition Date. Based on a review of the Debtors books and records, unpaid rent as of the Petition Date is owed to this claimant in the amount of $12,500.00. Therefore, pursuant to section 502(b)(6) of the Bankruptcy Code, the Debtors believe that the claim should be capped at $203,327.00.
$0.00 UNS

20

MCAL, LLC

1544

$652,744.05

UNS

11-11799

ATTN: WAYNE E. COPELAND JR. ,MANAGER $652,744.05 $0.00

1308 BROOKSIDE DRIVE

NORMAN, OK 73072

Pursuant to the Plan and Confirmation Order, the Debtors' estates have been limitedly consolidated into a single estate for purposes of the Plan and distributions thereunder, and all guarantees of the Debtors obligations of any other Debtors have been deemed eliminated so that any claim against any Debtor and any guarantee thereof executed by any other Debtor and any joint or several liability of any of the Debtors has been deemed to be one obligation of the consolidated Debtors. As such, this guarantee claim should be disallowed.

* - See Claim Class Code and Debtor Case Number Legends at the end of this report ** - "No Amt Given" includes, without limitation, Undetermined, Unliquidated, Unknown, To be Determined or the like or when no amount is listed at all Page 13 of 28

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) OVERSTATED LEASE REJECTION DAMAGES CLAIMS

Claimant Reason

Claim Number Claim Amount/ Classification* Filed In Case(s)*

Modified Claim Amount/Classification

21

MCAL, LLC ATTN: WAYNE E. COPELAND JR. ,MANAGER $242,963.62 $215,325.67

1547

$242,963.62

UNS

11-11801

$215,325.67 UNS

1308 BROOKSIDE DRIVE NORMAN, OK 73072

Section 502(b)(6) of the Bankruptcy Code limits claims for damages resulting from the rejection of a lease of real property to the rent reserved by the applicable lease, without acceleration, for the greater of (i) one year or (ii) 15% of the remaining term of the applicable lease (but not to exceed three years) from the Petition Date, plus any unpaid rent due under such lease, without acceleration, on the Petition Date. Based on a review of the Debtors books and records, unpaid rent as of the Petition Date is owed to this claimant in the amount of $15,073.67. Therefore, pursuant to section 502(b)(6) of the Bankruptcy Code, the Debtors believe that the claim should be capped at $215,325.67.

* - See Claim Class Code and Debtor Case Number Legends at the end of this report ** - "No Amt Given" includes, without limitation, Undetermined, Unliquidated, Unknown, To be Determined or the like or when no amount is listed at all Page 14 of 28

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) OVERSTATED LEASE REJECTION DAMAGES CLAIMS

Claimant Reason

Claim Number Claim Amount/ Classification* Filed In Case(s)*

Modified Claim Amount/Classification

22

MITCHEL CORY FAMILY LLC C/O KRISTIN LITHOPOULOS $416,690.74 $359,472.53

1206

$416,690.74

UNS

11-11795

$359,472.53 UNS

3388 RANCHO DIEGO CIRCLE EL CAJON, CA 92019

Section 502(b)(6) of the Bankruptcy Code limits claims for damages resulting from the rejection of a lease of real property to the rent reserved by the applicable lease, without acceleration, for the greater of (i) one year or (ii) 15% of the remaining term of the applicable lease (but not to exceed three years) from the Petition Date, plus any unpaid rent due under such lease, without acceleration, on the Petition Date. Based on a review of the Debtors books and records, unpaid rent as of the Petition Date is owed to this claimant in the amount of $9,534.82. Therefore, pursuant to section 502(b)(6) of the Bankruptcy Code, the Debtors believe that the claim should be capped at $359,472.53.

* - See Claim Class Code and Debtor Case Number Legends at the end of this report ** - "No Amt Given" includes, without limitation, Undetermined, Unliquidated, Unknown, To be Determined or the like or when no amount is listed at all Page 15 of 28

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) OVERSTATED LEASE REJECTION DAMAGES CLAIMS

Claimant Reason

Claim Number Claim Amount/ Classification* Filed In Case(s)*

Modified Claim Amount/Classification

23

MTV REAL ESTATE LIMITED PARTNERSHIP N/K/A MTV REAL ESTATE, LLC $729,941.60 $196,430.76

1846

$729,941.60

UNS

11-11795

$196,430.76 UNS

C/O PALMAR WANTLAND 111 HARRISON AVENUE, SUITE 100 OKLAHOMA CITY, OK 73104

Section 502(b)(6) of the Bankruptcy Code limits claims for damages resulting from the rejection of a lease of real property to the rent reserved by the applicable lease, without acceleration, for the greater of (i) one year or (ii) 15% of the remaining term of the applicable lease (but not to exceed three years) from the Petition Date, plus any unpaid rent due under such lease, without acceleration, on the Petition Date. Based on a review of the Debtors books and records, unpaid rent as of the Petition Date is owed to this claimant in the amount of $14,488.76. Therefore, pursuant to section 502(b)(6) of the Bankruptcy Code, the Debtors believe that the claim should be capped at $196,430.76.

* - See Claim Class Code and Debtor Case Number Legends at the end of this report ** - "No Amt Given" includes, without limitation, Undetermined, Unliquidated, Unknown, To be Determined or the like or when no amount is listed at all Page 16 of 28

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) OVERSTATED LEASE REJECTION DAMAGES CLAIMS

Claimant Reason

Claim Number Claim Amount/ Classification* Filed In Case(s)*

Modified Claim Amount/Classification

24

NINA K. JOHNSON, TRUSTEE OF THE DICK/NINA JOHNSON FAMILY TRUST UDT 4/5/90 $701,933.29 $272,153.85

1134

$701,933.29

UNS

11-11801

$272,153.85 UNS

C/O ROBINSON & ROBINSON, LLP ATTN: DOUGLAS F. HIGHAM, ESQ. 2301 DUPONT DRIVE, SUITE 530

IRVINE, CA 92612

Section 502(b)(6) of the Bankruptcy Code limits claims for damages resulting from the rejection of a lease of real property to the rent reserved by the applicable lease, without acceleration, for the greater of (i) one year or (ii) 15% of the remaining term of the applicable lease (but not to exceed three years) from the Petition Date, plus any unpaid rent due under such lease, without acceleration, on the Petition Date. Based on a review of the Debtors books and records, unpaid rent as of the Petition Date is owed to this claimant in the amount of $16,437.85. Therefore, pursuant to section 502(b)(6) of the Bankruptcy Code, the Debtors believe that the claim should be capped at $272,153.85.
$3,973.84 PRI $298,484.88 UNS $302,458.72

25 $298,484.88 $305,758.93 UNS

PASSCO HUGHES PROMENADE ET AL

1299

$7,274.05

PRI

11-11801

C/O KATTEN MUCHIN ROSENMAN LLP

ATTN: THOMAS J. LEANSE, ESQ.

2029 CENTURY PARK EAST, 26TH FLOOR

LOS ANGELES, CA 90067

With respect to the $7,274.05 administrative priority portion of the claim, $3,300.21 of this amount represents attorneys' fees for which the Debtors have no liability. As such, the Debtors object to this portion of the asserted administrative claim.

* - See Claim Class Code and Debtor Case Number Legends at the end of this report ** - "No Amt Given" includes, without limitation, Undetermined, Unliquidated, Unknown, To be Determined or the like or when no amount is listed at all Page 17 of 28

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) OVERSTATED LEASE REJECTION DAMAGES CLAIMS

Claimant Reason

Claim Number Claim Amount/ Classification* Filed In Case(s)*

Modified Claim Amount/Classification

26
$17,584.07 UNS

POMPANO BY THE SEA LLC C/O BENNETT G. FELDMAN, ESQ. $17,584.07 $17,584.07

1040

$17,584.07

ADM

11-11795

$0.00 ADM

2655 LEJEUNE ROAD SUITE 514 CORAL GABLES, FL 33134

Based on a review of the supporting documentation filed with the claim, the claim is for unpaid rent and real estate taxes as of the petition date. As such, the claim should be reclassified as an unsecured claim.

27

POMPANO BY THE SEA LLC

1043

$415,487.39

UNS

11-11795

$363,032.31 UNS

C/O BENNETT G. FELDMAN, ESQ. $415,487.39 $363,032.31

2655 LEJEUNE ROAD

SUITE 514

CORAL GABLES, FL 33134

Section 502(b)(6) of the Bankruptcy Code limits claims for damages resulting from the rejection of a lease of real property to the rent reserved by the applicable lease, without acceleration, for the greater of (i) one year or (ii) 15% of the remaining term of the applicable lease (but not to exceed three years) from the Petition Date, plus any unpaid rent due under such lease, without acceleration, on the Petition Date. Therefore, pursuant to section 502(b)(6) of the Bankruptcy Code, the Debtors believe that the claim should be capped at $363,032.31.

* - See Claim Class Code and Debtor Case Number Legends at the end of this report ** - "No Amt Given" includes, without limitation, Undetermined, Unliquidated, Unknown, To be Determined or the like or when no amount is listed at all Page 18 of 28

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) OVERSTATED LEASE REJECTION DAMAGES CLAIMS

Claimant Reason

Claim Number Claim Amount/ Classification* Filed In Case(s)*

Modified Claim Amount/Classification

28

R.S. HOYT JR., TRUSTEE THE R.S. HOYT, JR FAMILY TRUST $334,881.00 $283,343.83

299

$334,881.00

UNS

11-11801

$283,343.83 UNS

& THE LIVINGSTON B. HOYT TRUST 1984 C/O R. S. WARNER AZ INDUSTRIAL PROP, INC. 5202 SOUTH 40TH STREET

PHOENIX, AZ 85040

Section 502(b)(6) of the Bankruptcy Code limits claims for damages resulting from the rejection of a lease of real property to the rent reserved by the applicable lease, without acceleration, for the greater of (i) one year or (ii) 15% of the remaining term of the applicable lease (but not to exceed three years) from the Petition Date, plus any unpaid rent due under such lease, without acceleration, on the Petition Date. Based on a review of the Debtors books and records, unpaid rent as of the Petition Date is owed to this claimant in the amount of $18,478.33. Therefore, pursuant to section 502(b)(6) of the Bankruptcy Code, the Debtors believe that the claim should be capped at $283,343.83.
$15,022.49 UNS

29

RENIERIS PROPERTIES HOLDINGS, INC

295

$560,751.29

UNS

11-11795

ATTN: JERRY RENIERIS, PRESIDENT $560,751.29 $15,022.49

80-18 192 STREET

JAMAICA ESTATES, NY 11423

Based on a review of the Debtors' books and records, unpaid rent as of the petition date is owed to this claimant in the amount of $15,022.49. In addition, upon information and belief, subsequent to the Debtors' rejection of the underlying lease, the claimant sold the property in or around August 2011; therefore, the Debtors believe that the claimant has fully mitigated any rejection damages claim to which the claimant might have otherwise been entitled.

* - See Claim Class Code and Debtor Case Number Legends at the end of this report ** - "No Amt Given" includes, without limitation, Undetermined, Unliquidated, Unknown, To be Determined or the like or when no amount is listed at all Page 19 of 28

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) OVERSTATED LEASE REJECTION DAMAGES CLAIMS

Claimant Reason

Claim Number Claim Amount/ Classification* Filed In Case(s)*

Modified Claim Amount/Classification

30

SAMMUT, ANTHONY & CHRISTINE TRUSTEES THE ANTHONY AND CHRISTINE SAMMUT $492,396.03 $190,399.81

935

$492,396.03

UNS

11-11801

$190,399.81 UNS

REVOCABLE TRUST U/T/D 2/14/1992 ATTN: ANTHONY SAMMUT 60 D CORRAL DE TIERRA ROAD

SALINAS, CA 93908

Section 502(b)(6) of the Bankruptcy Code limits claims for damages resulting from the rejection of a lease of real property to the rent reserved by the applicable lease, without acceleration, for the greater of (i) one year or (ii) 15% of the remaining term of the applicable lease (but not to exceed three years) from the Petition Date, plus any unpaid rent due under such lease, without acceleration, on the Petition Date. Based on a review of the Debtors books and records, unpaid rent as of the Petition Date is owed to this claimant in the amount of $13,310.81. Therefore, pursuant to section 502(b)(6) of the Bankruptcy Code, the Debtors believe that the claim should be capped at $190,399.81.

* - See Claim Class Code and Debtor Case Number Legends at the end of this report ** - "No Amt Given" includes, without limitation, Undetermined, Unliquidated, Unknown, To be Determined or the like or when no amount is listed at all Page 20 of 28

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) OVERSTATED LEASE REJECTION DAMAGES CLAIMS

Claimant Reason

Claim Number Claim Amount/ Classification* Filed In Case(s)*

Modified Claim Amount/Classification

31
$522,072.32 UNS

SAN CHAE, LLC ATTN: BILL C. AND SOO K. AN $3,591,950.00 $522,072.32

1004

No Amt Given** PRI $3,591,950.00 UNS

11-11801

$0.00 PRI

33218 139TH TERRACE SE AUBURN, WA 98092

Section 502(b)(6) of the Bankruptcy Code limits claims for damages resulting from the rejection of a lease of real property to the rent reserved by the applicable lease, without acceleration, for the greater of (i) one year or (ii) 15% of the remaining term of the applicable lease (but not to exceed three years) from the Petition Date, plus any unpaid rent due under such lease, without acceleration, on the Petition Date. Based on a review of the Debtors books and records, unpaid rent as of the Petition Date is owed to this claimant in the amount of $17,866.84. Therefore, pursuant to section 502(b)(6) of the Bankruptcy Code, the Debtors believe that the claim should be capped at $522,072.32.

* - See Claim Class Code and Debtor Case Number Legends at the end of this report ** - "No Amt Given" includes, without limitation, Undetermined, Unliquidated, Unknown, To be Determined or the like or when no amount is listed at all Page 21 of 28

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) OVERSTATED LEASE REJECTION DAMAGES CLAIMS

Claimant Reason

Claim Number Claim Amount/ Classification* Filed In Case(s)*

Modified Claim Amount/Classification

32

SEGURA INVESTORS X LLC SEGURA INVESTORS XI LLC $510,790.82 $398,007.73

1849

$510,790.82

UNS

11-11795

$398,007.73 UNS

C/O DENNIS A. GURA 1112 MONTANA AVE., SUITE 722 SANTA MONICA, CA 90403-7129

Section 502(b)(6) of the Bankruptcy Code limits claims for damages resulting from the rejection of a lease of real property to the rent reserved by the applicable lease, without acceleration, for the greater of (i) one year or (ii) 15% of the remaining term of the applicable lease (but not to exceed three years) from the Petition Date, plus any unpaid rent due under such lease, without acceleration, on the Petition Date. Based on a review of the Debtors books and records, unpaid rent as of the Petition Date is owed to this claimant in the amount of $13,935.51. Therefore, pursuant to section 502(b)(6) of the Bankruptcy Code, the Debtors believe that the claim should be capped at $398,007.73.

* - See Claim Class Code and Debtor Case Number Legends at the end of this report ** - "No Amt Given" includes, without limitation, Undetermined, Unliquidated, Unknown, To be Determined or the like or when no amount is listed at all Page 22 of 28

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) OVERSTATED LEASE REJECTION DAMAGES CLAIMS

Claimant Reason

Claim Number Claim Amount/ Classification* Filed In Case(s)*

Modified Claim Amount/Classification

33

SIERRA NEVADA DEVELOPERS, LLC C/O JOHN F. MURTHA, ESQ. $382,576.23 $366,413.17

1782

$382,576.23

UNS

11-11801

$366,413.17 UNS

P.O. BOX 2311 RENO, NV 89505

Section 502(b)(6) of the Bankruptcy Code limits claims for damages resulting from the rejection of a lease of real property to the rent reserved by the applicable lease, without acceleration, for the greater of (i) one year or (ii) 15% of the remaining term of the applicable lease (but not to exceed three years) from the Petition Date, plus any unpaid rent due under such lease, without acceleration, on the Petition Date. Based on a review of the Debtors books and records, unpaid rent as of the Petition Date is owed to this claimant in the amount of $17,401.56. Therefore, pursuant to section 502(b)(6) of the Bankruptcy Code, the Debtors believe that the claim should be capped at $366,413.17.

* - See Claim Class Code and Debtor Case Number Legends at the end of this report ** - "No Amt Given" includes, without limitation, Undetermined, Unliquidated, Unknown, To be Determined or the like or when no amount is listed at all Page 23 of 28

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) OVERSTATED LEASE REJECTION DAMAGES CLAIMS

Claimant Reason

Claim Number Claim Amount/ Classification* Filed In Case(s)*

Modified Claim Amount/Classification

34
$556,801.33 $436,516.13 UNS

SPINARDI PROPERTIES, L.P. ATTN: ROBERT S. GEBHARD - SEDGWICK LLP $571,801.33 $451,516.13

1255

$15,000.00

SEC UNS

11-11801

$15,000.00 SEC

333 BUSH 30TH FLOOR SAN FRANCISCO, CA 94104

Section 502(b)(6) of the Bankruptcy Code limits claims for damages resulting from the rejection of a lease of real property to the rent reserved by the applicable lease, without acceleration, for the greater of (i) one year or (ii) 15% of the remaining term of the applicable lease (but not to exceed three years) from the Petition Date, plus any unpaid rent due under such lease, without acceleration, on the Petition Date. Based on a review of the Debtors books and records, unpaid rent as of the Petition Date is owed to this claimant in the amount of $16,292.00. Therefore, pursuant to section 502(b)(6) of the Bankruptcy Code, the Debtors believe that the claim should be capped at $451,516.13.

* - See Claim Class Code and Debtor Case Number Legends at the end of this report ** - "No Amt Given" includes, without limitation, Undetermined, Unliquidated, Unknown, To be Determined or the like or when no amount is listed at all Page 24 of 28

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) OVERSTATED LEASE REJECTION DAMAGES CLAIMS

Claimant Reason

Claim Number Claim Amount/ Classification* Filed In Case(s)*

Modified Claim Amount/Classification

35
$219,436.34 $210,622.92 UNS

SUNSET VALLEY VILLAGE F-1, LTD C/O KATTEN MUCHIN ROSENMAN LLP $226,168.60 $213,612.47

1295

$6,732.26

PRI UNS

11-11801

$2,989.55 PRI

ATTN: THOMAS J. LEANSE, ESQ. 2029 CENTURY PARK EAST, 26TH FLOOR LOS ANGELES, CA 90067

Section 502(b)(6) of the Bankruptcy Code limits claims for damages resulting from the rejection of a lease of real property to the rent reserved by the applicable lease, without acceleration, for the greater of (i) one year or (ii) 15% of the remaining term of the applicable lease (but not to exceed three years) from the Petition Date, plus any unpaid rent due under such lease, without acceleration, on the Petition Date. Based on a review of the Debtors books and records, unpaid rent as of the Petition Date is owed to this claimant in the amount of $15,983.92. Therefore, pursuant to section 502(b)(6) of the Bankruptcy Code, the Debtors believe that the rejection damages claim should be capped at $210,622.92. With respect to the administrative priority portion of the claim, $3,742.71 of this amount represents attorneys' fees for which the Debtors have no liability. As such, the debtors object to this portion of the asserted administrative claim.

* - See Claim Class Code and Debtor Case Number Legends at the end of this report ** - "No Amt Given" includes, without limitation, Undetermined, Unliquidated, Unknown, To be Determined or the like or when no amount is listed at all Page 25 of 28

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) OVERSTATED LEASE REJECTION DAMAGES CLAIMS

Claimant Reason

Claim Number Claim Amount/ Classification* Filed In Case(s)*

Modified Claim Amount/Classification

36

TOLCHINER, JAMES H. AND SCHWARTZ, BILLIE P.O. BOX 24561 $403,935.94 $287,812.57

1528

$403,935.94

UNS

11-11795

$287,812.57 UNS

EDINA, MN 55424-0022

Section 502(b)(6) of the Bankruptcy Code limits claims for damages resulting from the rejection of a lease of real property to the rent reserved by the applicable lease, without acceleration, for the greater of (i) one year or (ii) 15% of the remaining term of the applicable lease (but not to exceed three years) from the Petition Date, plus any unpaid rent due under such lease, without acceleration, on the Petition Date. Based on a review of the Debtors books and records, unpaid rent as of the Petition Date is owed to this claimant in the amount of $9,241.44. Therefore, pursuant to section 502(b)(6) of the Bankruptcy Code, the Debtors believe that the claim should be capped at $287,812.57.
$0.00 SEC $323,449.10 UNS

37

TOM, SEE S. AND ELAINE

1502

$1,740,413.05

SEC

00-00000

352 SHORELINE HIGHWAY $1,740,413.05

MILL VALLEY, CA 94941 $323,449.10

Section 502(b)(6) of the Bankruptcy Code limits claims for damages resulting from the rejection of a lease of real property to the rent reserved by the applicable lease, without acceleration, for the greater of (i) one year or (ii) 15% of the remaining term of the applicable lease (but not to exceed three years) from the Petition Date, plus any unpaid rent due under such lease, without acceleration, on the Petition Date. Therefore, pursuant to section 502(b)(6) of the Bankruptcy Code, the Debtors believe that the claim should be capped at $323,449.10 and reclassified to an unsecured claim.

* - See Claim Class Code and Debtor Case Number Legends at the end of this report ** - "No Amt Given" includes, without limitation, Undetermined, Unliquidated, Unknown, To be Determined or the like or when no amount is listed at all Page 26 of 28

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) OVERSTATED LEASE REJECTION DAMAGES CLAIMS

Claimant Reason

Claim Number Claim Amount/ Classification* Filed In Case(s)*

Modified Claim Amount/Classification

38

YASUKO AOKI, TRUSTEE YASUKO AOKI 2002 TRUST UTD 1/16/2002 $179,694.04 $98,872.02

1174

$179,694.04

UNS

11-11801

$98,872.02 UNS

C/O COOPER, WHITE & COOPER LLP ATTN: PETER C. CALIFANO, ESQ. 201 CALIFORNIA STREET, SEVENTEENTH

SAN FRANCISCO, CA 94111

Section 502(b)(6) of the Bankruptcy Code limits claims for damages resulting from the rejection of a lease of real property to the rent reserved by the applicable lease, without acceleration, for the greater of (i) one year or (ii) 15% of the remaining term of the applicable lease (but not to exceed three years) from the Petition Date, plus any unpaid rent due under such lease, without acceleration, on the Petition Date. Based on a review of the Debtors books and records, unpaid rent as of the Petition Date is owed to this claimant in the amount of $11,637.50. Therefore, pursuant to section 502(b)(6) of the Bankruptcy Code, the Debtors believe that the claim should be capped at $98,872.02.

* - See Claim Class Code and Debtor Case Number Legends at the end of this report ** - "No Amt Given" includes, without limitation, Undetermined, Unliquidated, Unknown, To be Determined or the like or when no amount is listed at all Page 27 of 28

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) OVERSTATED LEASE REJECTION DAMAGES CLAIMS

Claimant Reason

Claim Number Claim Amount/ Classification* Filed In Case(s)*

Modified Claim Amount/Classification

201112200913

Debtor Case Number Legend 11-11795 (795) PERKINS & MARIE CALLENDERS INC. 11-11796 (796) PERKINS & MARIE CALLENDER'S HOLDING INC. 11-11797 (797) PERKINS & MARIE CALLENDER'S REALTY LLC

11-11798 (798)

PERKINS FINANCE CORP.

11-11799 (799) 11-11800 (800)

WILSHIRE RESTAURANT GROUP LLC PMCI PROMOTIONS LLC

11-11801 (801)

MARIE CALLENDER PIE SHOPS, INC.

11-11802 (802) 11-11803 (803)

MARIE CALLENDER WHOLESALERS, INC. MACAL INVESTORS, INC.

11-11804 (804)

MCID, INC.

11-11805 (805) 11-11806 (806)

WILSHIRE BEVERAGE, INC. FIV CORP.

00-00000 (000)

NO DEBTOR AND CASE GIVEN

Claim Class Code Legend UNS Unsecured Claim

PRI Priority Claim SEC Secured Claim 503(b)(9) 503(b)(9) Claim

ADM

Administrative Claim

Page 28 of 28

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