Docket #4590 Date Filed: 2/16/2010

IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF DELAWARE In re: MERVYNS HOLDINGS, LLC, et al. Debtors. : : : : : : Chapter 11 Case No. 08-11586 (KG) (Jointly Administered) Hearing Date: Response Deadline: February 16, 2010

RESPONSE OF MASTERPIECE ART GALLERY, INC., IN OPPOSITION TO DEBTORS EIGHTEENTH OMNIBUS OBJECTION (SUBSTANTIVE) TO CLAIMS (Related D.I. 4512) COMES NOW Masterpiece Gallery, Inc, d/b/a Masterpiece Art Gallery (Masterpiece or Claimant) by and through its undersigned attorneys, and responds in opposition to the Debtors Eighteenth Omnibus Objection to Claims (the Objection) and states as follows: JURISDICTION AND VENUE 1. The Court has jurisdiction under the Bankruptcy Code and 28 U.S.C. 157 and 1334. This

is a core matter under 28 U.S.C. 157(b). FACTUAL BACKGROUND AND RELIEF SOUGHT 2. Masterpiece is a vendor and creditor of one or more of the Debtors in this case, and filed

timely a proof of claim asserting $22,418.68 as due and owing (the Claim). The Claim was assigned No. 4612. 3. On February 17, the Post-Effective Date Committee filed the Objection seeking to reduce

the Claim from $22,418.68 to $17,888.48. 4. Masterpiece believes the Objection is factually incorrect, not well-founded and should be

overruled.

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MEMORANDUM When it filed the Claim, Masterpiece attached extensive account information and individual invoices supporting the $22,418.68 it alleged was due. In seeking to reduce the Claim, the Objection incorporates the Declaration of David Robson. In his Affidavit, Mr. Robson asserts only that the Debtors books and records support the reduction sought in the Objection. Neither the Affidavit nor the Objection identifies the basis for the alleged reduction of Masterpieces Claim. documentation supporting the alleged deductions is included with the Objection. Based upon its own review of the Claim and the lack of any documentation supporting the Objection, the Claimants assert that the Objection is factually inaccurate. The Claimant has submitted specific invoices and has in its possession substantial documentary evidence from its own books and records supporting the $22,418.68 Claim amount as filed. In contrast, the Debtor has failed to satisfy its burden of persuasion in support of the Objection. WHEREFORE, based upon the foregoing, the Claimants request that the Court enter an order overruling the Objection, or, in the alternative, setting a schedule for discovery and an evidentiary hearing on this matter. Dated: February 16, 2010 /s/ Robert Wilcox Robert D. Wilcox (DE Bar No. 4321) 4190 Belfort Road, Suite 315 Jacksonville, FL 32216 Telephone: (904) 281-0700 Facsimile (904) 513-9201 rwilcox@wilcoxlawfirm.com Attorneys for Masterpiece Art Gallery, Inc. No

IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF DELAWARE In re: MERVYNS HOLDINGS, LLC, et al. Debtors. : : : : : : Chapter 11 Case No. 08-11586 (KG) (Jointly Administered) Hearing Date: Response Deadline: February 16, 2010

RESPONSE OF MASTERPIECE ART GALLERY, INC., IN OPPOSITION TO DEBTORS EIGHTEENTH OMNIBUS OBJECTION (SUBSTANTIVE) TO CLAIMS (Related D.I. 4512) COMES NOW Masterpiece Gallery, Inc, d/b/a Masterpiece Art Gallery (Masterpiece or Claimant) by and through its undersigned attorneys, and responds in opposition to the Debtors Eighteenth Omnibus Objection to Claims (the Objection) and states as follows: JURISDICTION AND VENUE 1. The Court has jurisdiction under the Bankruptcy Code and 28 U.S.C. 157 and 1334. This

is a core matter under 28 U.S.C. 157(b). FACTUAL BACKGROUND AND RELIEF SOUGHT 2. Masterpiece is a vendor and creditor of one or more of the Debtors in this case, and filed

timely a proof of claim asserting $22,418.68 as due and owing (the Claim). The Claim was assigned No. 4612. 3. On February 17, the Post-Effective Date Committee filed the Objection seeking to reduce

the Claim from $22,418.68 to $17,888.48. 4. Masterpiece believes the Objection is factually incorrect, not well-founded and should be

overruled.

MEMORANDUM When it filed the Claim, Masterpiece attached extensive account information and individual invoices supporting the $22,418.68 it alleged was due. In seeking to reduce the Claim, the Objection incorporates the Declaration of David Robson. In his Affidavit, Mr. Robson asserts only that the Debtors books and records support the reduction sought in the Objection. Neither the Affidavit nor the Objection identifies the basis for the alleged reduction of Masterpieces Claim. documentation supporting the alleged deductions is included with the Objection. Based upon its own review of the Claim and the lack of any documentation supporting the Objection, the Claimants assert that the Objection is factually inaccurate. The Claimant has submitted specific invoices and has in its possession substantial documentary evidence from its own books and records supporting the $22,418.68 Claim amount as filed. In contrast, the Debtor has failed to satisfy its burden of persuasion in support of the Objection. WHEREFORE, based upon the foregoing, the Claimants request that the Court enter an order overruling the Objection, or, in the alternative, setting a schedule for discovery and an evidentiary hearing on this matter. Dated: February 16, 2010 /s/ Robert Wilcox Robert D. Wilcox (DE Bar No. 4321) 4190 Belfort Road, Suite 315 Jacksonville, FL 32216 Telephone: (904) 281-0700 Facsimile (904) 513-9201 rwilcox@wilcoxlawfirm.com Attorneys for Masterpiece Art Gallery, Inc. No