Docket #5277 Date Filed: 9/15/2010

UNITED STATES BANKRUPTCY COURT DISTRICT OF DELAWARE In re: MERVYN'S HOLDINGS, LLC, et al., Debtors. Chapter 11 Case No. 08-11586 (KG) Jointly Administered

STATEMENT OF MARGOLIS EDELSTEIN PURSUANT TO RULE 2019 OF THE FEDERAL RULES OF BANKRUPTCY PROCEDURE CONCERNING MULTIPLE REPRESENTATION OF CREDITORS The law firm of Margolis Edelstein, pursuant to Rule 2019 of the Federal Rules of Bankruptcy Procedure, submits this Verified Statement and represents as follows: 1. Margolis Edelstein has been retained to represent multiple parties in the

above-referenced bankruptcy cases as described below: a. Fifth Third Leasing Company (Fifth Third) c/o Day Pitney LLP, 7 Times Square, New York, New York 10036. Fifth Third is a creditor of one or more of the Debtors in the above-referenced cases. IDB Leasing, Inc. (IDB) c/o Day Pitney LLP, 7 Times Square, New York, New York 10036. IDB is a creditor of one or more of the Debtors in the above-referenced cases. Key Equipment Finance, Inc. (Key) c/o Day Pitney LLP, 7 Times Square, New York, New York 10036. Key is a creditor of one or more of the Debtors in the above-referenced cases. Macquarie Equipment Finance (Macquarie) c c/o Buchalter Nemer P.C., 18400 Von Karman Avenue, Ste. 800, Irvine, CA 92612-0514. Macquarie is a creditor of one or more of the Debtors in the above-referenced cases. Michelle Diaz, Patty Pine and Yasmin Zialcita, on behalf of a class of those similarly situated (the WARN Act Claimants) c/o LANKENAU & MILLER, LLP, 132 Nassau Street, Suite 423, New York, NY 10038. The WARN Act Claimants are a group of creditors of one or more of the Debtors in the above-referenced cases.

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2.

After due inquiry, upon information and belief, Margolis Edelstein does

not own any claims against or interests in the Debtors. 3. Margolis Edelstein has complied with its ethical obligations with respect

to advising its clients with respect to this concurrent representation. 4. Margolis Edelsteins current representation of the parties herein are

separate representations. 5. Margolis Edelstein has no written contracts of representation with the

clients listed above other than ordinary and usual retainer/engagement letters. 6. Margolis Edelstein may also represent other clients in matters pertaining

to the Debtors and in the future may undertake other engagements. Those representations may or may not result in representations in these jointly administered bankruptcy cases. If additional representations are undertaken, this Statement shall be supplemented. 7. Margolis Edelstein and its clients reserve the right to amend and

supplement this document regarding the priority and amount of the claims referred to herein. This statement is provided without prejudice to the right of Margolis Edelstein and its clients to file any further statements, claims, proofs of claim, adversary complaints, documents, notices or pleadings whatsoever in these bankruptcy proceedings. I, James E. Huggett, declare under penalty of perjury, that the above-statements are true and correct to the best of my knowledge and after diligent inquiry. Dated: September 15, 2010 Wilmington, Delaware Respectfully submitted, MARGOLIS EDELSTEIN /s/ James E. Huggett James E. Huggett, Esquire (#3956)

750 Shipyard Drive, Suite 102 Wilmington, Delaware 19801 Tel. (302) 888-1112 Facsimile (302) 888-1119 E-mail: jhuggett@margolisedelstein.com

UNITED STATES BANKRUPTCY COURT DISTRICT OF DELAWARE In re: MERVYN'S HOLDINGS, LLC, et al., Debtors. Chapter 11 Case No. 08-11586 (KG) Jointly Administered

CERTIFICATE OF SERVICE I, James E. Huggett, Esq., hereby certify that on the 15th day of September, 2010, I caused a true and correct copy of the STATEMENT OF MARGOLIS EDELSTEIN PURSUANT TO RULE 2019 OF THE FEDERAL RULES OF BANKRUPTCY PROCEDURE CONCERNING MULTIPLE REPRESENTATION OF CREDITORS to be served upon the attached service list in the manner indicated.

MARGOLIS EDELSTEIN /s/ James E. Huggett James E. Huggett (#3956)

VIA ELECTRONIC MAIL Alexis L. Allen Morgan, Lewis & Bockius LLP 101 Park Avenue New York, NY 10178 Email: alexis.allen@morganlewis.com Ashley B. Stitzer Bayard, P.A. P.O. Box 25130 Wilmington, DE 19899 Email: bankserve@bayardlaw.com Christopher M. Samis Richards, Layton & Finger, P.A. 920 N. King Street One Rodney Square Wilmington, DE 19801 Email: samis@rlf.com Christopher M. Samis Richards, Layton & Finger, P.A. 920 N. King Street One Rodney Square Wilmington, De 19801 Email: samis@rlf.com Daniel J. DeFranceschi Richards, Layton & Finger One Rodney Square, P.O. Box 551 Wilmington, DE 19899 Email: defranceschi@rlf.com Daniel A. O'Brien Bayard, P.A. 222 Delaware Ave., Suite 900 Wilmington, DE 19801 Email: dobrien@bayardlaw.com Justin R. Alberto Bayard, P.A. 222 Delaware Avenue, Suite 900 P.O. Box 25130 Wilmington, DE 19899 Email: jalberto@bayardlaw.com

Katisha D. Fortune Richards, Layton & Finger, P.A. 920 North King Street Wilmington, DE 19801 Email: fortune@rlf.com L. Katherine Good Richards, Layton & Finger, P.A. 920 North King Street Wilmington, DE 19801 Email: good@rlf.com Marc J. Phillips Connolly Bove Lodge & Hutz LLP The Nemours Building 1007 North Orange Street Wilmington, DE 19801 Email: mphillips@cblh.com Mark D. Collins Richards Layton & Finger One Rodney Square PO Box 551 Wilmington, DE 19899 Email: collins@RLF.com Neil B. Glassman Bayard, P.A. 222 Delaware Avenue, Ste 900 Wilmington, DE 19801 Email: bankserve@bayardlaw.com Tyler D. Semmelman Richards, Layton & Finger, P.A. 920 N. King Street Wilmington, DE 19801 Email: semmelman@rlf.com Amanda Marie Winfree Ashby & Geddes, P.A. 500 Delaware Avenue 8th Floor, PO Box 1150 Wilmington, DE 19899 Email: awinfree@ashby-geddes.com

Karen B. Skomorucha Ashby & Geddes, P.A. 500 Delaware Avenue, 8th Floor P.O. Box 1150 Wilmington, DE 19899 Email: kskomorucha@ashby-geddes.com VIA FIRST CLASS MAIL United States Trustee 844 King Street, Room 2207 Lockbox #35 Wilmington, DE 19899-0035