Sunteți pe pagina 1din 63

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: December 12, 2011 at 4:00 p.m. (ET) Hearing Date: December 28, 2011 at 4:00 p.m. (ET)

NOTICE OF DEBTORS FOURTH (4th) 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 THOSE HOLDERS OF DISPUTED CLAIMS LISTED ON EXHIBIT A TO THE PROPOSED ORDER ATTACHED TO THE OBJECTION AS EXHIBIT 2: * YOUR SUBSTANTIVE RIGHTS MAY BE AFFECTED BY THE OBJECTION AND ANY FURTHER OBJECTION THAT MAY BE FILED BY THE DEBTORS ** THE RELIEF SOUGHT IN THE OBJECTION IS WITHOUT PREJUDICE TO THE DEBTORS RIGHTS TO PURSUE FURTHER NON-SUBSTANTIVE AND/OR SUBSTANTIVE OBJECTIONS AGAINST THE DISPUTED CLAIMS LISTED ON EXHIBIT A TO THE PROPOSED ORDER

TO:

(I) THE U.S. TRUSTEE; (II) COUNSEL TO THE COMMITTEE; (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 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 the debtors and debtors-in-possession in the above-captioned cases (collectively, the Debtors) have filed the attached Fourth (4th) Omnibus (Substantive) Objection to Claims Pursuant to Section 502(b) of the Bankruptcy

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.

01: 11493772.1

070242.1001

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 December 12, 2011 at 4:00 p.m. (ET) (the Response Deadline) with the United States Bankruptcy Court for the District of 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 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 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 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 DECEMBER 28, 2011 AT 4:00 P.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.

2
01: 11493772.1 070242.1001

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: November 28, 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 PERKINS & MARIE CALLENDERS INC., ET AL., Debtors and Debtors-in-Possession

3
01: 11493772.1 070242.1001

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: December 12, 2011 at 4:00 p.m. (ET) Hearing Date: December 28, 2011 at 4:00 p.m. (ET)

DEBTORS FOURTH (4TH) 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 THOSE HOLDERS OF DISPUTED CLAIMS LISTED ON EXHIBIT A TO THE PROPOSED ORDER ATTACHED TO THIS OBJECTION AS EXHIBIT 2: * YOUR SUBSTANTIVE RIGHTS MAY BE AFFECTED BY THIS OBJECTION AND ANY FURTHER OBJECTION THAT MAY BE FILED BY THE DEBTORS ** THE RELIEF SOUGHT IN THIS OBJECTION IS WITHOUT PREJUDICE TO THE DEBTORS RIGHTS TO PURSUE FURTHER NON-SUBSTANTIVE AND/OR SUBSTANTIVE OBJECTIONS AGAINST THE DISPUTED CLAIMS LISTED ON EXHIBIT A TO THE PROPOSED ORDER

Perkins & Marie Callenders Inc. (f/k/a The Restaurant Company) (PMCI) and its above-captioned affiliated debtor entities (collectively, with PMCI, the Debtors), 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 Exhibit A to the proposed form of order

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.

01: 11493772.1

070242.1001

(the Proposed Order) attached hereto as Exhibit 2, and request the entry of the Proposed Order reclassifying, in full or in part, as appropriate, each of the Disputed Claims, as indicated in further detail below and on Exhibit A to the Proposed Order. In support of this Objection, the Debtors rely on the Declaration of Karen Larson-Young in Support of the Debtors Fourth (4th) 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 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 the Debtors continue 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

2
01: 11493772.1 070242.1001

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 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,2 the Plan) pursuant to section 1129 of the Bankruptcy Code and Bankruptcy Rule. 7. 8. The Effective Date of the Plan has not yet occurred. Additional information about the Debtors businesses, the events leading up to the

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 PMCI and Marie Callender Pie Shops, Inc. amended theirs [Docket
For purposes of this Objection, the terms Plan Supplement and Effective Date shall have the meanings ascribed to such terms in the Plan (as hereinafter defined).
2

3
01: 11493772.1 070242.1001

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 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 4
01: 11493772.1 070242.1001

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). 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

5
01: 11493772.1 070242.1001

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]. 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]. Relief Requested 17. By this Objection, the 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, reclassifying, in full or in part, as appropriate, each of the Disputed Claims, as indicated in further detail below and on Exhibit A to the Proposed Order. 18. In accordance with Local Rule 3007-1(e)(i)(E), the Debtors believe that this

Objection complies in all respects with Local Rule 3007-1. Objection to Reclassified Claims 19. Local Rule 3007-1(f)(iii) provides that an objection based on substantive grounds,

other than incorrect classification of a claim, shall include all substantive objections to such claim. An objection based on incorrect classification of a claim, however, shall be separately filed, provide in the title (or otherwise conspicuously state) that substantive rights may be affected by [the objection] and by any further [o]bjection that may be filed and otherwise compl[y] with [the] Local Rules [other than Local Rules 3007-1(f)(i) and (ii)]. Del. Bankr. L.R. 3007-1(f)(iii).

6
01: 11493772.1 070242.1001

20.

The claimants asserting the claims identified under the column titled Claim

Amount/Classification on Exhibit A to the Proposed Order (collectively, the Reclassified Claims) asserted that all or a portion of their claims are entitled to secured, administrative or priority status. After reconciling the Reclassified Claims against their books and records, the Debtors have determined that the priority level of the Reclassified Claims should be adjusted. Specifically, the Reclassified Claims are not entitled, under the Bankruptcy Code or otherwise, to the secured, administrative or priority status set forth in each claimants proof of claim. As a result, the Debtors believe that these Reclassified Claims should be reclassified as indicated in the Modified Claim Amount/Classification column on Exhibit A to the Proposed Order. Any failure to do so would award the claimants undue secured, administrative or priority status to the detriment of other creditors in these Chapter 11 Chases. 21. Accordingly, the Debtors hereby object to the Reclassified Claims and request the

Court to enter the Proposed Order reclassifying, in full or in part, as appropriate, each of the Disputed Claims, as provided for on Exhibit A to the Proposed Order. Reservation of Rights 22. 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 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 otherwise affect any such rights, claims and defenses. Notice 23. The Debtors will serve notice of this Objection upon: (i) the U.S. Trustee;

7
01: 11493772.1 070242.1001

(ii) counsel to the Committee; (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 Debtors submit that no other or further notice is necessary. Conclusion WHEREFORE, the 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: November 28, 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 PERKINS & MARIE CALLENDERS INC., ET AL., Debtors and Debtors-in-Possession

8
01: 11493772.1 070242.1001

EXHIBIT 1 Larson-Young Declaration

01: 11493772.1

070242.1001

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 DEBTORS FOURTH (4th) 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 VP, Finance of Perkins & Marie Callenders Inc. (f/k/a The Restaurant

Company), one of the above-captioned debtors and debtors-in-possession (collectively, the Debtors). 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

the claims reconciliation and objection process in the Chapter 11 Cases. I have read the Debtors Fourth (4th) 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 and am directly, or by and through other personnel or agents of the Debtors, reasonably familiar with the information contained therein, the proposed form of order (the Proposed Order)

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.
2

01: 11493772.1

070242.1001

approving the relief requested in the Objection, and the exhibits attached to the Proposed Order. I am authorized to execute this Declaration on behalf of the 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 Debtors claims agent, Omni Management Group, LLC. These efforts resulted in the identification of the Reclassified Claims, as defined in the Objection and identified on Exhibit A to the Proposed Order. 4. The information contained on Exhibit A to the Proposed Order is true and correct

to the best of my knowledge, information and belief. 5. The Debtors have reviewed their books and records and determined that the

Reclassified Claims identified on Exhibit A to the Proposed Order should be reclassified as provided for on Exhibit A in order to prevent the claimants from receiving undue secured, administrative or priority status, to the detriment of other creditors of the Debtors estates. As a result, the Debtors seek to reclassify the Reclassified Claims in the manner provided for on Exhibit A to the Proposed Order. 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 November 28, 2011 /s/ Karen Larson-Young Karen Larson-Young VP, Finance

2
01: 11493772.1 070242.1001

EXHIBIT 2 Proposed Order

01: 11493772.1

070242.1001

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 DEBTORS FOURTH (4TH) 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 Fourth (4th) 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 the above-captioned debtors and debtors-inpossession (collectively, the 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), reclassifying, in full or in part, as appropriate, each of the Disputed Claims identified on Exhibit A 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 that the relief requested in the Objection is in the best interests of the Debtors, their estates and creditors and other parties in
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.
2 1

01: 11493772.1

070242.1001

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 Reclassified Claims identified on Exhibit A attached hereto are hereby reclassified to the priority levels indicated in the column titled Modified Claim Amount/Classification on Exhibit A attached hereto. 3. Any and all rights of 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 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. 4. 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 December ____, 2011

____________________________________ Kevin Gross Chief United States Bankruptcy Judge

2
01: 11493772.1 070242.1001

EXHIBIT A Reclassified Claims

01: 11493772.1

070242.1001

201111281119

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

Claimant Reason
1545 $10,687.05 $10,687.05 $10,687.05 UNS $10,687.05 UNS No Amt Given** 503(b)(9) 11-11795 $0.00 503(b)(9)

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

Modified Claim Amount/ Classification

A & I TRAVEL SERVICE INC.

ATTN: KEITH STEVENS

5124 POPLAR AVE STE 101

MEMPHIS, TN 38117

Based on review of the supporting documentation filed with the claim, the claim is for services provided by a third party that was not an employee of the Debtors, and pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the claim must be reclassified to a general unsecured claim.

1243

A BRIGHTER IMAGE INC ATTN: KATHLEEN DUCHENE $382.48 $382.48

$157.48 $225.00

503(b)(9) UNS

11-11795

$0.00 503(b)(9)
$382.48 UNS

1424 OAKWOOD DRIVE ANOKA, MN 55303

Based on review of the supporting documentation filed with the claim, the claim is for services provided by a third party that was not an employee of the Debtors, and pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the claim must be reclassified to a general unsecured claim.
$0.00 503(b)(9) $817.87 UNS

A PARTY RENTALS

725

$817.87

503(b)(9)

11-11801

ATTN: KEVIN KREUTZER $817.87

620 THIRD AVE. $817.87

CHULA VISTA, CA 91910

No supporting documents were provided to support this claim. Based on review of the Debtors books and records, the claim is not entitled to priority under the Bankruptcy Code or otherwise, as the claim is for services and for rented goods. Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods sold to the Debtors and received within the 20 days prior to the Petition Date are valid priority claims. As such, the claim must be reclassified to a general 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 1 of 45

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

Claimant Reason

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

Modified Claim Amount/ Classification

4
$160.00 UNS

AAA SEPTIC SERVICE ATTN: JERRY LANSING $160.00 $160.00

362

$160.00

503(b)(9)

11-11795

$0.00 503(b)(9)

P.O. BOX 1284 MARSHALLTOWN, IA 50158

Based on review of the supporting documentation filed with the claim, the claim is not entitled to priority under the Bankruptcy Code or otherwise, as the claim is solely for services provided by a third party which was not an employee of the Debtors. Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the entire claim must be reclassified to a general unsecured claim.

AABLE SAFETY CLEAN

339

$454.43

503(b)(9)

11-11801

$0.00 503(b)(9) $454.43 UNS

ATTN: DAVID W HARRIS $454.43

P.O. BOX 3400 $454.43

REDMOND, WA 98073-3400

Based on review of the supporting documentation filed with the claim, the claim is not entitled to priority under the Bankruptcy Code or otherwise, as the claim is solely for services provided by a third party that was not an employee of the Debtors. Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the entire claim must be reclassified to a general unsecured claim. $0.00 503(b)(9) $70.66 UNS

ACTION DRAIN & ROOTER SERVICE

660

$70.66

503(b)(9)

11-11801

ATTN: TAMRA L WINSTON $70.66

P.O. BOX 18718 $70.66

SPOKANE, WA 99228

Based on review of the supporting documentation filed with the claim, the claim is not entitled to priority under the Bankruptcy Code or otherwise, as the claim is solely for services provided by a third party that was not an employee of the Debtors. Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the entire claim must be reclassified to a general 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 2 of 45

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

Claimant Reason

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

Modified Claim Amount/ Classification

7
$201.50 UNS

ACTION RENT-ALL & PARTYTIME ATTN: BOB CRISWELL $201.50 $201.50

549

$201.50

503(b)(9) and UNS

11-11801

$0.00 503(b)(9)

4340 FRANKLIN BLVD EUGENE, OR 97403

Based on review of the supporting documentation filed with the claim, the claim is not entitled to priority under the Bankruptcy Code or otherwise, as the claim is for services and rented goods. Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods sold to the Debtors and received within the 20 days prior to the Petition Date are valid priority claims. As such, the entire claim must be reclassified to a general unsecured claim.

432

$112.69

503(b)(9)

11-11795

$0.00 503(b)(9)
$112.69 UNS

ADAM'S PEST CONTROL INC.-HAMEL ATTN: ANDREA GUY $112.69 $112.69

922 HWY 55 SUITE 100 P.O. BOX 233 HAMEL, MN 55340-0233

Based on review of the supporting documentation filed with the claim, the claim is not entitled to priority under the Bankruptcy Code or otherwise, as the claim is solely for services provided by a third party which was not an employee of the Debtors. Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the entire claim must be reclassified to a general unsecured claim.
$0.00 503(b)(9) $3,381.39 UNS

ADMIRAL LINEN & UNIFORM

337

$3,381.39

503(b)(9)

11-11801

ATTN: EDDIE KONVICKA $3,381.39

2030 KIPLING $3,381.39

HOUSTON, TX 77098

No supporting documents were provided to support this claim. Based on review of the Debtors books and records, the claim is not entitled to priority under the Bankruptcy Code or otherwise, as the claim is for services and rented goods. Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods sold to the Debtors and received within the 20 days prior to the Petition Date are valid priority claims. As such, the claim must be reclassified to a general 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 3 of 45

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

Claimant Reason

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

Modified Claim Amount/ Classification

10
$26,165.58 UNS

ALSCO ATTN: DONALD MATHEWS $26,165.58 $26,165.58

2008

$26,165.58

503(b)(9)

11-11801

$0.00 503(b)(9)

175 SOUTH WEST TEMPLE SUITE # 510 SALT LAKE CITY, UT 84101

No supporting documents were provided to support this claim. Based on review of the Debtors books and records, the claim is not entitled to priority under the Bankruptcy Code or otherwise, as the claim is for services provided by a third party that was not an employee of the Debtors, and pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the claim must be reclassified to a general unsecured claim.

11

AMERICAN FLAG & FLAGPOLE

363

$158.41

503(b)(9)

11-11795

$0.00 503(b)(9) $158.41 UNS

ATTN: JEFF GAITHER $158.41

P.O. BOX 341163 $158.41

MEMPHIS, TN 38184-1163

Based on review of the supporting documentation filed with the claim, the claim is not entitled to priority under the Bankruptcy Code or otherwise, as the claim is solely for services provided by a third party that was not an employee of the Debtors. Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the entire claim must be reclassified to a general unsecured claim.

12

AMERICAN JETTING SERVICES

655

$295.00

503(b)(9)

11-11801

ATTN: MIKE KRAFT $295.00

$0.00 503(b)(9) $295.00 UNS $295.00

P.O. BOX 3674

SCOTTSDALE, AZ 85271-3674

Based on review of the supporting documentation filed with the claim, the claim is for services provided by a third party that was not an employee of the Debtors, and pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the claim must be reclassified to a general 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 4 of 45

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

Claimant Reason

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

Modified Claim Amount/ Classification

13
$201.33 UNS

ANDERSON CLEANERS ATTN: ROSEMARY FERIANCEK $201.33 $201.33

832

$201.33

503(b)(9)

11-11795

$0.00 503(b)(9)

416 SOUTH 8TH STREET BRAINERD, MN 56401

Based on review of the supporting documentation filed with the claim, the claim is not entitled to priority under the Bankruptcy Code or otherwise, as the claim is solely for services provided by a third party that was not an employee of the Debtors. Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the entire claim must be reclassified to a general unsecured claim.

14

APEX CARPET & UPHOLSTERY

360

$395.81

ATTN: JOHN C. ANDERSON $395.81

503(b)(9) and PRI

11-11795

$0.00 503(b)(9) $0.00 PRI $395.81 UNS $395.81

3408 BRIARCREST DR.

EAU CLAIRE, WI 54701

Based on review of the supporting documentation filed with the claim, the claim is not entitled to priority under the Bankruptcy Code or otherwise, as the claim is solely for services provided by a third party which was not an employee of the Debtors. Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the entire claim must be reclassified to a general unsecured claim. $0.00 503(b)(9) $95.00 UNS

15

ASAP SEPTIC PUMPING LLC

1759

$95.00

503(b)(9)

11-11795

ATTN: PAT SHRAMEK $95.00

N 9404 STATE HWY. 95 $95.00

ALAM CENTER, WI 54611

Based on review of the supporting documentation filed with the claim, the claim is not entitled to priority under the Bankruptcy Code or otherwise, as the claim is solely for services provided by a third party that was not an employee of the Debtors. Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the entire claim must be reclassified to a general 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 5 of 45

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

Claimant Reason

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

Modified Claim Amount/ Classification

16
$1,427.37 UNS

BAKERSFIELD LIGHTING SPEC. ATTN: JUDIRAE ROSS $1,427.37 $1,427.37

407

$1,427.37

503(b)(9)

11-11801

$0.00 503(b)(9)

1519 E. 19TH STREET BAKERSFIELD, CA 93309

Based on review of the supporting documentation filed with the claim, the claim is not entitled to priority under the Bankruptcy Code or otherwise, as the claim is for services provided by a third party that was not an employee of the Debtors and for goods not received within 20 days prior to the Petition Date. Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the claim must be reclassified to a general unsecured claim.

17

BARRAGAN, RAMIRO

1003

$7,292.00

PRI

11-11801

12321 CAMILLA ST $7,292.00

$0.00 PRI $7,292.00 UNS $7,292.00

WHITTIER, CA 90601

Based on review of the supporting documentation filed with the claim, the claim is not entitled to priority under the Bankruptcy Code or otherwise, as the claim is solely for services provided by a third party that was not an employee of the Debtors. As such, the entire claim must be reclassified to a general unsecured claim.

18
$500,000.00 UNS

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

1840

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

503(b)(9) SEC

11-11795

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


$3,000,000.00 UNS

P.O. BOX 700742

SAN JOSE, CA 95170-0742

$3,000,000.00

Based on review of the supporting documentation filed with the claim, the claim is based on rejection damages for a property lease and therefore must be reclassified to a general 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 6 of 45

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

Claimant Reason

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

Modified Claim Amount/ Classification

19
$103.59 UNS

BERRY'S GARDEN CENTER ATTN: G. STEVEN LIGHT $103.59 $103.59

990

$103.59

503(b)(9)

11-11795

$0.00 503(b)(9)

3714 N VERMILION ST. DANVILLE, IL 61832

Based on review of the supporting documentation filed with the claim, the claim is not entitled to priority under the Bankruptcy Code or otherwise, as the claim is for services provided by a third party that was not an employee of the Debtors and for goods not received within 20 days prior to the Petition Date. Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the claim must be reclassified to a general unsecured claim.

20

BLACK HAWK ELECTRICAL CO.

909

$235.98

PRI

11-11795

ATTN: KIM RAGSDALE $367.38

$131.40

UNS

$0.00 PRI $367.38 UNS $367.38

1507 COMMERCIAL STREET

WATERLOO, IA 50702

Based on review of the supporting documentation filed with the claim, the claim is not entitled to priority under the Bankruptcy Code or otherwise, as the claim is for goods not received within 20 days prior to the Petition Date and for services provided by a third party that was not an employee of the Debtors. Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the claim must be reclassified to a general unsecured claim. $0.00 503(b)(9) $181.79 UNS

21

BLOOM'N HOUSE

1041

$181.79

503(b)(9)

11-11795

ATTN: CONNIE GEGELMAN $181.79

P.O. BOX 603 $181.79

BEULAH, ND 58523

Based on review of the supporting documentation filed with the claim, the claim is for goods not received within 20 days prior to the Petition Date, and pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the claim must be reclassified to a general 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 7 of 45

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

Claimant Reason

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

Modified Claim Amount/ Classification

22
$360.00 UNS

BLUE GLACIER GARDENS ATTN: KEN BOWERMAN $360.00 $360.00

1242

$360.00

503(b)(9)

11-11801

$0.00 503(b)(9)

P.O. BOX 178 SANTA ROSA, CA 95402

Based on review of the supporting documentation filed with the claim, the claim is for services provided by a third party that was not an employee of the Debtors, and pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the claim must be reclassified to a general unsecured claim.

23

BRAINERD PUBLIC UTILITIES

723

$8,031.12

503(b)(9)

11-11795

ATTN: JANA PERNULA $8,031.12 $8,031.12

$0.00 503(b)(9) $8,031.12 UNS

P.O. BOX 373

BRAINERD, MN 56401

Based on review of the supporting documentation filed with the claim, the claim is not entitled to priority status under the Bankruptcy Code or otherwise, as the claim is solely for utilities (water and electricity). Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. To the extent the utilities are goods within the meaning of section 503(b)(9) of the Bankruptcy Code, the claimant has not satisfied its burden of proving the value of such goods received by the Debtors within the 20 days prior to the Petition Date. As such, the entire claim must be reclassified to a general unsecured claim. $0.00 PRI $225.00 UNS

24

BRITE BLIND SERVICES

1444

$225.00

PRI

11-11795

ATTN: RENEE S. FLORIDA $225.00

8547 EAST ARPSHOE RD. J589 $225.00

GREENWOOD VILLAGE, CO 80112

Based on review of the supporting documentation filed with the claim, the claim is not entitled to priority under the Bankruptcy Code or otherwise, as the claim is solely for services provided by a third party that was not an employee of the Debtors. As such, the entire claim must be reclassified to a general 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 45

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

Claimant Reason

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

Modified Claim Amount/ Classification

25

BRUCE'S REPAIR SERVICE ATTN: BRUCE A. GALASSO $3,843.64 $3,843.64

426

$3,843.64

503(b)(9)

11-11801

$1,731.11 503(b)(9) $2,112.53 UNS

P.O. BOX 1348 FONTANA, CA 92334

Based on review of supporting documentation filed with the claim, the claim includes $2,112.53 owed for services and for goods not received within 20 days prior to the Petition Date, and pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, $2,112.53 of the claim must be reclassified to a general unsecured claim.

26

550

$200.00

C & H GLASS CO INC ATTN: HARVEY STEINMAN $200.00 $200.00

503(b)(9) and UNS

11-11795

$0.00 503(b)(9)
$200.00 UNS

P.O. BOX 1991 BISMARCK, ND 58502

Based on review of the supporting documentation filed with the claim, the claim is not entitled to priority under the Bankruptcy Code or otherwise, as the claim is for goods not received within 20 days prior to the Petition Date and for services provided by a third party that was not an employee of the Debtors. Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the claim must be reclassified to a general unsecured claim.
$0.00 503(b)(9) $244.71 UNS

27

CARTRIDGE WORLD WALNUT CREEK

736

$244.71

503(b)(9)

11-11801

SANTA CRUZ $244.71

ATTN: WAN CHAO $244.71

1554 NEWELL AVENUE

WALNUT CREEK, CA 94596

MOUNT DIABLO INKS LLC

No supporting documents were provided to support this claim. Based on review of the Debtors books and records, the claim is for goods not received within 20 days prior to the Petition Date, and pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the claim must be reclassified to a general 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 9 of 45

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

Claimant Reason

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

Modified Claim Amount/ Classification

28
$448.20 UNS

CASCADE ELECTRONICS ATTN: LESLIE NORDLUM $448.20 $448.20

679

$448.20

503(b)(9) and PRI

11-11801

$0.00 503(b)(9) $0.00 PRI

1601 S.E. 11TH

PORTLAND, OR 97214

Based on review of the supporting documentation filed with the claim, the claim is not entitled to priority under the Bankruptcy Code or otherwise, as the claim is for goods not received within 20 days prior to the Petition Date and for services provided by a third party that was not an employee of the Debtors. Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the claim must be reclassified to a general unsecured claim.

29

CASE ELECTRIC LLC

640

$844.36

ATTN: STACEY M CASE $844.36

503(b)(9) and UNS

11-11795

$424.36 503(b)(9) $420.00 UNS $844.36

12826 ST. ROUTE D

SAVANNAH, MO 64485

Based on review of the supporting documentation filed with the claim, the claim includes $420.00 owed for services and pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, $420.00 of the claim must be reclassified to a general unsecured claim.

30

796

$576.79

503(b)(9)

11-11801

$0.00 503(b)(9)
$576.79 UNS

CHERRY CITY ELECTRIC ATTN: TED SHARP $576.79

1596 22ND STREET S.E. SALEM, OR 97302

$576.79

Based on review of the supporting documentation filed with the claim, the claim is for services and for goods not received within 20 days prior to the Petition Date, and pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the claim must be reclassified to a general 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 10 of 45

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

Claimant Reason

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

Modified Claim Amount/ Classification

31
$720.00 UNS

CHIT-CHAT PRODUCTIONS ATTN: PHYLLIS CHATHAM $720.00 $720.00

1434

$720.00

PRI

11-11795

$0.00 PRI

4939 OLIVER AVE NORTH MINNEAPOLIS, MN 55430

No supporting documents were provided to support this claim. Based on review of the Debtors books and records, the claim is not entitled to priority under the Bankruptcy Code or otherwise, as the claim is for services provided by a third party that was not an employee of the Debtors. Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods sold to the Debtors and received within the 20 days prior to the Petition Date are valid priority claims. As such, the claim must be reclassified to a general unsecured claim.

32

CITY LITES NEON INC

527

$595.68

503(b)(9)

11-11801

$0.00 503(b)(9) $595.68 UNS

ATTN: MARTHA A DAVIS $595.68

902 NW 49 TH ST $595.68

SEATTLE, WA 98107

Based on review of the supporting documentation filed with the claim, the claim is not entitled to priority under the Bankruptcy Code or otherwise, as the claim is for goods not received within 20 days prior to the Petition Date and for services provided by a third party that was not an employee of the Debtors. Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the claim must be reclassified to a general unsecured claim.

33

728

$2,453.48

SEC

11-11795

$0.00 SEC
$2,453.48 UNS

CITY OF CRYSTAL, MN ATTN: CHARLES HANSEN $2,453.48

4141 DOUGLAS DRIVE NORTH CRYSTAL, MN 55422

$2,453.48

Based on review of the supporting documentation filed with the claim, the claim is not entitled to secured status under the Bankruptcy Code or otherwise, as the Debtors do not own the underlying real property to which the utilities were provided. As such, the entire claim must be reclassified to a general 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 11 of 45

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

Claimant Reason

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

Modified Claim Amount/ Classification

34
$4,213.75 UNS

CITY OF DETROIT LAKES, MN ATTN: AMY OLSON $4,213.75 $4,213.75

528

No Amt Given** $4,213.75

503(b)(9) UNS

11-11795

$0.00 503(b)(9)

P.O. BOX 647 DETROIT LAKES, MN 56502-0647

Based on review of the supporting documentation filed with the claim, the claim is not entitled to priority status under the Bankruptcy Code or otherwise, as the claim is solely for utilities (electricity). Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. To the extent the utilities are goods within the meaning of section 503(b)(9) of the Bankruptcy Code, the claimant has not satisfied its burden of proving the value of such goods received by the Debtors within the 20 days prior to the Petition Date. As such, the entire claim must be reclassified to a general unsecured claim.
$0.00 503(b)(9) $2,102.78 UNS

35

CITY OF JAMESTOWN, ND

1883

$2,102.78

503(b)(9)

11-11795

ATTN: ELAINE KNUDSON $2,102.78

102 THIRD AVE SE $2,102.78

JAMESTOWN, ND 58401

Based on review of the supporting documentation filed with the claim, the claim is not entitled to priority status under the Bankruptcy Code or otherwise, as the claim is solely for utilities (water, sewer and garbage service). Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. To the extent the utilities are goods within the meaning of section 503(b)(9) of the Bankruptcy Code, the claimant has not satisfied its burden of proving the value of such goods received by the Debtors within the 20 days prior to the Petition Date. As such, the entire claim must be reclassified to a general 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 12 of 45

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

Claimant Reason

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

Modified Claim Amount/ Classification

36
$1,802.68 UNS

CITY OF MERCED ATTN: RENIE FAGUNDES $1,802.68 $1,802.68

2163

$1,802.68

503(b)(9)

11-11801

$0.00 503(b)(9)

678 W 18TH ST MERCED, CA 95340

Based on review of the supporting documentation filed with the claim, the claim is not entitled to priority status under the Bankruptcy Code or otherwise, as the claim is solely for utilities (water and sewer). Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. To the extent the utilities are goods within the meaning of section 503(b)(9) of the Bankruptcy Code, the claimant has not satisfied its burden of proving the value of such goods received by the Debtors within the 20 days prior to the Petition Date. As such, the entire claim must be reclassified to a general unsecured claim.
$0.00 503(b)(9) $6,677.36 UNS $6,677.36

37 $217.36 $6,677.36 UNS

CLAIMS RECOVERY GROUP LLC

1712

$6,460.00

503(b)(9)

11-11795

AS ASSIGNEE OF AUTUMN FOODS

ATTN: ALLISON AXENROD

92 UNION AVE

CRESSKILL, NJ 07626

Based on review of the supporting documentation filed with the claim, the claim is not entitled to priority under the Bankruptcy Code or otherwise, as the claim is for goods not received within 20 days prior to the Petition Date and for services provided by a third party that was not an employee of the Debtors. Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the entire claim must be reclassified to a general 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 13 of 45

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

Claimant Reason

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

Modified Claim Amount/ Classification

38
$3,253.30 $3,323.30 UNS

CLAIMS RECOVERY GROUP LLC AS ASSIGNEE OF SOUTHEASTERN $3,323.30 $3,323.30

2106

$70.00

503(b)(9) UNS

11-11795

$0.00 503(b)(9)

ATTN: ALLISON AXENROD 92 UNION AVENUE CRESSKILL, NJ 07626

No supporting documents were provided to support this claim. Based on review of the Debtors books and records, the claim is solely for goods not received within 20 days prior to the Petition Date, and pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, $70.00 of the claim must be reclassified to a general unsecured claim.

39

968

CLEARWATER ENTERPRISES, L.L.C. ATTN: LISA OWENS $1,349.99 $1,349.99

$593.46 $756.53

503(b)(9) UNS

11-11795

$0.00 503(b)(9)
$1,349.99 UNS

P.O. BOX 26706 OKLAHOMA CITY, OK 73126-0706

Based on review of the supporting documentation filed with the claim, the claim is not entitled to priority status under the Bankruptcy Code or otherwise, as the claim is solely for utilities (natural gas). Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. To the extent the utilities are goods within the meaning of section 503(b)(9) of the Bankruptcy Code, the claimant has not satisfied its burden of proving the value of such goods received by the Debtors within the 20 days prior to the Petition Date. As such, $593.46 of the claim must be reclassified to a general unsecured claim.
11-11795 $217.87 503(b)(9) $1,368.23 UNS $1,586.10

40

COMMERCIAL LIGHTING SERV., INC

1677

$1,586.10

ATTN: PERRY BETHEL $1,586.10

503(b)(9) and UNS

4525 NE 78TH AVE

BONDURANT, IA 50035-1065

Based on review of the supporting documentation filed with the claim, $1,368.23 of this claim is supported by invoices for goods not received within 20 days prior to the Petition Date, and pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, $1,368.23 of the claim must be reclassified to a general 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 14 of 45

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

Claimant Reason

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

Modified Claim Amount/ Classification

41
$493.95 $576.24 UNS

DAN'S SERVICE PLUS ATTN: CYNTHIA BRANDENBURG $576.24 $576.24

277

$82.29

503(b)(9) UNS

11-11795

$0.00 503(b)(9)

4801 N. 32ND AVE WAUSAU, WI 55401

Based on review of the supporting documentation filed with the claim, the claim is not entitled to priority under the Bankruptcy Code or otherwise, as the claim is solely for services provided by a third party which was not an employee of the Debtors and for goods not received within the 20 days prior to the Petition Date. Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, $82.29 of the claim must be reclassified to a general unsecured claim.

42

DIRTY DEEDS PRESSURE WASHING INC

973

$150.00

503(b)(9)

11-11795

ATTN: FRANK BALSAMA $150.00

$0.00 503(b)(9) $150.00 UNS $150.00

1618 LEISURE DR

CLEARWATER, FL 33756

Based on review of the supporting documentation filed with the claim, the claim is for services provided by a third party that was not an employee of the Debtors, and pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the claim must be reclassified to a general unsecured claim. $0.00 503(b)(9) $240.00 UNS

43

DRAIN WORKS LLC

812

$240.00

503(b)(9)

11-11795

ATTN: LILLIE COOPER $240.00

P.O. BOX 545 $240.00

NEWBERN, TN 38059

Based on review of the supporting documentation filed with the claim, the claim is for services provided by a third party that was not an employee of the Debtors, and pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the claim must be reclassified to a general 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 15 of 45

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

Claimant Reason

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

Modified Claim Amount/ Classification

44
$303.00 $324.59 UNS

E M C CLEANING, INC ATTN: ED KRZESOWIAK $324.59 $324.59

975

$21.59

PRI UNS

11-11795

$0.00 PRI

2335 CAVELL AVE GOLDEN VALLEY, MN 55427-3208

Based on review of the supporting documentation filed with the claim, the claim is not entitled to priority under the Bankruptcy Code or otherwise, as the claim is solely for services provided by a third party that was not an employee of the Debtors, and not on account of taxes owed to a governmental unit. As such, the entire claim must be reclassified to a general unsecured claim.

45

E.B. MILLER CONTRACTING, INC.

703

$1,755.00

503(b)(9)

11-11795

ATTN: JENNIFER MILLER $1,755.00 $1,755.00

$0.00 503(b)(9) $1,755.00 UNS

1701 MILLS AVENUE

CINCINNATI, OH 45212

Based on review of the supporting documentation filed with the claim, the claim is for services and for goods not received within 20 days prior to the Petition Date, and pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the claim must be reclassified to a general unsecured claim. $0.00 503(b)(9) $125.00 UNS

46

ENGLISH GARDEN FLORIST

552

$125.00

503(b)(9)

11-11801

ATTN: DAVID FILTER $125.00

4171 S. MARYLAND PARKWAY $125.00

LAS VEGAS, NV 89119

Based on review of the supporting documentation filed with the claim, the claim is not entitled to priority under the Bankruptcy Code or otherwise, as the claim is solely for services provided by a third party which was not an employee of the Debtors. Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the entire claim must be reclassified to a general 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 16 of 45

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

Claimant Reason

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

Modified Claim Amount/ Classification

47
$331.00 UNS

FISH WINDOW CLEANING ATTN: RANDY CROSS $331.00 $331.00

427

$331.00

503(b)(9)

11-11795

$0.00 503(b)(9)

P.O. BOX 723 GRANDVILLE, MI 49468-0723

No supporting documents were provided to support this claim. Based on review of the Debtors books and records, the claim is not entitled to priority under the Bankruptcy Code or otherwise, as the claim is for services provided by a third party that was not an employee of the Debtors, and pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the claim must be reclassified to a general unsecured claim.

48

FOOD EQUIPMENT REPAIR SERVICE

1969

$2,160.06

503(b)(9)

11-11801

$9.79 503(b)(9) $2,150.27 UNS

ATTN: MICHAEL AMHNDOLI $2,160.06

1618 SAN RAMON WAY $2,160.06

SANTA ROSA, CA 95409

Based on review of the supporting documentation filed with the claim, $2,150.27 of this claim is supported by invoices for services provided and for goods not received within 20 days prior to the Petition Date, and pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, $2,150.27 of the claim must be reclassified to a general unsecured claim. $0.00 503(b)(9) $475.00 UNS

49

FOXWORTH PROPERTY MAINTENANCE

358

$475.00

503(b)(9)

11-11795

ATTN: ERNEST FOXWORTH $475.00

18601 MATT RD $475.00

N FT MYERS, FL 33917

Based on review of the supporting documentation filed with the claim, the claim is not entitled to priority under the Bankruptcy Code or otherwise, as the claim is for services provided by a third party that was not an employee of the Debtors and for goods not received within 20 days prior to the Petition Date. Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the claim must be reclassified to a general 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 17 of 45

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

Claimant Reason

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

Modified Claim Amount/ Classification

50
$8,591.00 UNS

FRED J. PIETTE COMPANY, INC ATTN: ANTHONY PIETTE $8,591.00 $8,591.00

1810

$8,591.00

503(b)(9)

11-11795

$0.00 503(b)(9)

6130 NORTH RICHMOND STREET APPLETON, WI 54913

Based on review of the supporting documentation filed with the claim, the claim is for services provided by a third party that was not an employee of the Debtors, and pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the claim must be reclassified to a general unsecured claim.

51

FUTURE SERVICES, INC

1077

$482.07

503(b)(9)

11-11795

ATTN: ERIC R. BRANDT $482.07 $482.07

$0.00 503(b)(9) $482.07 UNS

1114 PUTMAN AVE.

RED WING, MN 55066

Based on review of the supporting documentation filed with the claim, the claim is for services provided by a third party that was not an employee of the Debtors, and pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the claim must be reclassified to a general unsecured claim. $0.00 503(b)(9) $2,694.50 UNS $2,694.50

52 $1,036.15 $2,694.50 UNS

GAP BROADCASTING DULUTH LLC

738

$1,658.35

503(b)(9)

11-11795

ATTN: SUSAN GARVER

KBMX-FM, KKCB-FM , KLDJ-FM, WEBC-AM

14 E CENTRAL ENTRANCE

DULUTH, MN 55811

Based on review of the supporting documentation filed with the claim, the claim is for services provided by a third party that was not an employee of the Debtors, and pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the claim must be reclassified to a general 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 18 of 45

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

Claimant Reason

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

Modified Claim Amount/ Classification

53
$245.00 UNS

GARY'S MOWING SERVICE ATTN: GARY BOMSTAD $245.00 $245.00

351

$245.00

503(b)(9)

11-11795

$0.00 503(b)(9)

1700 N 24TH ST CLEAR LAKE, IA 50428

Based on review of the supporting documentation filed with the claim, the claim is not entitled to priority under the Bankruptcy Code or otherwise, as the claim is solely for services provided by a third party which was not an employee of the Debtors. Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the entire claim must be reclassified to a general unsecured claim.

54 No Amt Given** $540.00 PRI

GORDON, KIM

946

$540.00

503(b)(9)

11-11795

$0.00 503(b)(9) $0.00 PRI $540.00 UNS $540.00

P.O. BOX 42

MOORHEAD, MN 56561

Based on review of the supporting documentation filed with the claim, the claim is not entitled to priority under the Bankruptcy Code or otherwise, as the claim is solely for services provided by a third party that was not an employee of the Debtors, and pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the claim must be reclassified to a general unsecured claim. $0.00 503(b)(9) $725.00 UNS $725.00

55

GREAT LAKES SERVICE

357

$725.00

ATTN: WENDY CLOUSER $725.00

503(b)(9) and UNS

11-11795

52 EISENHOWER LN N

LOMBARD, IL 60148

Based on review of the supporting documentation filed with the claim, the claim is not entitled to priority under the Bankruptcy Code or otherwise, as the claim is solely for services provided by a third party which was not an employee of the Debtors. Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the entire claim must be reclassified to a general 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 19 of 45

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

Claimant Reason

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

Modified Claim Amount/ Classification

56
$188.00 UNS

GREEN BAY SWEEP SERVICE ATTN: THOMAS RENTMEESTER $188.00 $188.00

529

$188.00

503(b)(9)

11-11795

$0.00 503(b)(9)

P.O. BOX 8294 GREEN BAY, WI 54308

Based on review of the supporting documentation filed with the claim, the claim is not entitled to priority under the Bankruptcy Code or otherwise, as the claim is solely for services provided by a third party which was not an employee of the Debtors. Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the entire claim must be reclassified to a general unsecured claim.

57

GREG'S GRASS SERVICE

839

$197.17

503(b)(9)

11-11795

$0.00 503(b)(9) $197.17 UNS

ATTN: GREG STEGENA $197.17

1417 OAKWOOD DRIVE $197.17

ALBERT LEA, MN 56007

Based on review of the supporting documentation filed with the claim, the claim is not entitled to priority under the Bankruptcy Code or otherwise, as the claim is solely for services provided by a third party that was not an employee of the Debtors. Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the entire claim must be reclassified to a general unsecured claim. $0.00 503(b)(9) $209.81 UNS

58

HERMAN'S PLUMBING SERVICE INC.

511

$209.81

503(b)(9)

11-11795

ATTN: LAVEARL F MOORE $209.81

943 S. NEVADA AVENUE $209.81

P.O. BOX 1473

COLORADO SPRINGS, CO 80901

Based on review of the supporting documentation filed with the claim, the claim is not entitled to priority under the Bankruptcy Code or otherwise, as the claim is for goods not received within 20 days prior to the Petition Date and for services provided by a third party that was not an employee of the Debtors. Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the claim must be reclassified to a general 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 20 of 45

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

Claimant Reason

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

Modified Claim Amount/ Classification

59
$2,364.36 UNS

HOLLAND BOARD OF PUBLIC WORKS ATTN: JULIE THOMPSON $2,364.36 $2,364.36

406

$2,364.36

503(b)(9) and SEC

11-11795

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

625 HASTINGS AVENUE

HOLLAND, MI 49423

Based on review of the supporting documentation filed with the claim, the claim is not entitled to priority status under the Bankruptcy Code or otherwise, as the claim is solely for utilities (electricity). Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. To the extent the utilities are goods within the meaning of section 503(b)(9) of the Bankruptcy Code, the claimant has not satisfied its burden of proving the value of such goods received by the Debtors within the 20 days prior to the Petition Date. In addition, the claim is not entitled to secured status under the Bankruptcy Code or otherwise, as the Debtors do not own the underlying real property to which the utilities were provided. As such, the entire claim must be reclassified to a general unsecured claim.

60

HOLTON FOOD PRODUCTS COMPANY

1202

No Amt Given**

503(b)(9)

11-11795

ATTN: DAVID HOLTON $24,550.00

$24,550.00

UNS

$0.00 503(b)(9) $24,550.00 UNS $24,550.00

500 W BURLINGTON AVE

LAGRANGE, IL 60525

Based on review of supporting documentation filed with the claim, the claim includes amounts owed for goods not received within 20 days prior to the Petition Date, and pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the entire claim must be reclassified to a general 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 21 of 45

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

Claimant Reason

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

Modified Claim Amount/ Classification

61
$115.84 UNS

HOODZ OF ORLANDO ATTN: MARK CHRIST $115.84 $115.84

434

$115.84

503(b)(9)

11-11795

$0.00 503(b)(9)

910 BELLE AVE SUITE 1160 LONGWOOD, FL 32708

Based on review of the supporting documentation filed with the claim, the claim is not entitled to priority under the Bankruptcy Code or otherwise, as the claim is solely for services provided by a third party which was not an employee of the Debtors. Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the entire claim must be reclassified to a general unsecured claim.

62

INTERLUBE CORPORATION

1036

$272.70

503(b)(9)

11-11795

$178.20 503(b)(9) $94.50 UNS

ATTN: C.M. CLEVES $272.70

4646 BAKER AVENUE $272.70

CINCINNATI, OH 45212

Based on review of the supporting documentation filed with the claim, $94.50 of this claim is supported by invoices for goods not received within 20 days prior to the Petition Date, and pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, $94.50 of the claim must be reclassified to a general unsecured claim.

63

1384

$120.00

PRI

11-11801

$0.00 PRI
$120.00 UNS

JEFF'S TAP-RIGHT ATTN: JEFF LYON $120.00

30 COACHMAN DR EUGENE, OR 97405

$120.00

No supporting documents were provided to support this claim. Based on review of the Debtors books and records, the claim is not entitled to priority under the Bankruptcy Code or otherwise, as the claim is for services provided by a third party that was not an employee of the Debtors. Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods sold to the Debtors and received within the 20 days prior to the Petition Date are valid priority claims. As such, the claim must be reclassified to a general 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 22 of 45

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

Claimant Reason

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

Modified Claim Amount/ Classification

64
$73.48 UNS

JIMMY'S FLOWER SHOP ATTN: KATHY MCKNIGHT $73.48 $73.48

983

No Amt Given** $73.48

SEC UNS

11-11801

$0.00 SEC

2735 WASHINGTON BLVD OGDEN, UT 84401

Based on review of the supporting documentation filed with the claim, the claim is not entitled to secured status under the Bankruptcy Code or otherwise. As such, the claim must be reclassified to a general unsecured claim.

65 $864.00 $3,447.00 $3,447.00 UNS $3,447.00 UNS

JOEBGEN, MICHAEL

1549

$2,583.00

PRI

11-11795

$0.00 PRI

323 4TH ST. N.W.

WAVERLY, IA 50677

Based on review of the supporting documentation filed with the claim, the claim is not entitled to priority under the Bankruptcy Code or otherwise, as the claim is solely for services provided by a third party that was not an employee of the Debtors. As such, the entire claim must be reclassified to a general unsecured claim. $0.00 503(b)(9) $0.00 PRI $1,332.50 UNS $1,332.50

66

JOHN HEINLEIN CONSTRUCTION INC

977

$1,332.50

ATTN: JOHN HEINLEIN $1,332.50

503(b)(9) and PRI

11-11795

P.O. BOX 20

LAKE ELMO, MN 55042

Based on review of the supporting documentation filed with the claim, the claim is not entitled to priority under the Bankruptcy Code or otherwise, as the claim is for goods not received within 20 days prior to the Petition Date and for services provided by a third party that was not an employee of the Debtors. Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. Furthermore the Debtors do not own the underlying real property to which the improvements were furnished. As such, the claim must be reclassified to a general 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 23 of 45

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

Claimant Reason

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

Modified Claim Amount/ Classification

67
$385.18 UNS

JOHN'S LOCK & KEY, INC. ATTN: H. KRISTEN ROLAND $385.18 $385.18

1675

$385.18

PRI

11-11795

$0.00 PRI

2901 1ST AVENUE SE CEDAR RAPIDS, IA 52402

Based on review of the supporting documentation filed with the claim, the claim is not entitled to priority under the Bankruptcy Code or otherwise, as the claim is for services provided by a third party that was not an employee of the Debtors and for goods not received within 20 days prior to the Petition Date. As such, the claim must be reclassified to a general unsecured claim.

68

JOHNSON COUNTY WASTEWATER

140

$294.51

PRI

11-11795

C/O JOHNSON COUNTY LEGAL DEPT. $294.51 $294.51

$0.00 PRI $294.51 UNS

ATTN: LISA R. WETZLER

111 SOUTH CHERRY STREET, SUITE 3200

OLATHE, KS 66061

Based on review of supporting documentation filed with the claim, the claim is solely for amounts owed for utilities (water and sewer services), and not taxes owed to governmental units. As such, the entire claim should be reclassified as a general unsecured claim.

69

1824

$197.95

503(b)(9)

11-11795

$0.00 503(b)(9)
$197.95 UNS

JOHNSON SIGN SERVICE ATTN: JEANNIE JOHNSON $197.95

1028 17TH N.E. MASON CITY, IA 50401

$197.95

Based on review of the supporting documentation filed with the claim, the claim is not entitled to priority under the Bankruptcy Code or otherwise, as the claim is solely for services provided by a third party that was not an employee of the Debtors, and pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the claim must be reclassified to a general 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 24 of 45

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

Claimant Reason

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

Modified Claim Amount/ Classification

70
$4,335.00 UNS

KAAL-TV ATTN: DEBRA NERUD $4,335.00 $4,335.00

1996

$2,380.00 $1,955.00

503(b)(9) UNS

11-11795

$0.00 503(b)(9)

P.O. BOX 577 AUSTIN, MN 55912

Based on review of the supporting documentation filed with the claim, the claim is not entitled to priority under the Bankruptcy Code or otherwise, as the claim is solely for services provided by a third party that was not an employee of the Debtors, and pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the claim must be reclassified to a general unsecured claim.

71

KIMT-TV

414

$5,226.04

503(b)(9)

11-11795

$0.00 503(b)(9) $5,226.04 UNS

ATTN: JILL BULAND $5,226.04

P.O. BOX 620 $5,226.04

MASON CITY, IA 50402-0620

Based on review of the supporting documentation filed with the claim, the claim is not entitled to priority under the Bankruptcy Code or otherwise, as the claim is solely for services provided by a third party which was not an employee of the Debtors, and pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the entire claim must be reclassified to a general unsecured claim. $0.00 503(b)(9) $1,484.10 UNS

72

KSUM KFMC

402

$1,484.10

503(b)(9)

11-11795

ATTN: ANNE BROWN $1,484.10

1371 WEST LAIR ROAD $1,484.10

P.O. BOX 491

FAIRMONT, MN 56031

Based on review of the supporting documentation filed with the claim, the claim is not entitled to priority under the Bankruptcy Code or otherwise, as the claim is solely for services provided by a third party which was not an employee of the Debtors. Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the entire claim must be reclassified to a general 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 25 of 45

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

Claimant Reason

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

Modified Claim Amount/ Classification

73

LAREW CO. INC ATTN: KONNIE BACHELDER $562.18 $562.18

1762

$562.18

503(b)(9)

11-11795

$291.95 503(b)(9) $270.23 UNS

1611 WILLOWCREEK DR. IOWA CITY, IA 52244

Based on review of the supporting documentation filed with the claim, $270.23 of this claim is supported by invoices for services provided and for goods not received within 20 days prior to the Petition Date, and pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, $270.23 of the claim must be reclassified to a general unsecured claim.

74

1260

$139.79

503(b)(9)

11-11801

$0.00 503(b)(9)
$139.79 UNS

M & M RESTAURANT SUPPLY & SERVICE ATTN: MARIBETH DURAZO $139.79 $139.79

300 E. OAK ST. SANTA MARIA, CA 93454

Based on review of the supporting documentation filed with the claim, the claim is not entitled to priority under the Bankruptcy Code or otherwise, as the claim is for services and goods not received within 20 days prior to the Petition Date. Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the claim must be reclassified to a general unsecured claim.
$0.00 PRI $835.00 UNS $835.00

75

M & W GLASS CO., INC.

120

$835.00

ATTN: WALTER B. BUTLER $835.00

PRI and UNS

11-11795

149 COMMERCIAL DR.

ATOKA, TN 38004

Based on review of supporting documentation filed with the claim, the claim is not entitled to priority under the Bankruptcy Code or otherwise, as the claim is solely for services provided by a third party which was not an employee of the Debtors. As such, the entire claim should be reclassified as a general 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 45

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

Claimant Reason

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

Modified Claim Amount/ Classification

76
$10,661.20 UNS

MADISON GAS AND ELECTRIC - WI C/O STAFFORD ROSENBAUM LLP $10,661.20 $10,661.20

1092

$10,661.20

503(b)(9)

11-11795

$0.00 503(b)(9)

ATTN: DANIEL W. STOLPER P.O. BOX 1784 MADISON, WI 53701-1784

Based on review of the supporting documentation filed with the claim, the claim is not entitled to priority status under the Bankruptcy Code or otherwise, as the claim is solely for utilities (gas and electricity). Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. To the extent the utilities are goods within the meaning of section 503(b)(9) of the Bankruptcy Code, the claimant has not satisfied its burden of proving the value of such goods received by the Debtors within the 20 days prior to the Petition Date. As such, the entire claim must be reclassified to a general unsecured claim.
$0.00 503(b)(9) $38.21 UNS

77

MALLET & CO INC

355

$38.21

503(b)(9)

11-11795

ATTN: MATTHEW KARLOVITZ $38.21

P.O. BOX 474 $38.21

CARNEGIE, PA 15106-0474

No supporting documents were provided to support this claim. Based on review of the Debtors books and records, the claim is not entitled to priority under the Bankruptcy Code or otherwise, as the claim is for goods not received within 20 prior to the Petition Date. Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods sold to the Debtor and received within the 20 days prior to the Petition Date are valid priority claims. As such, the claim must be reclassified to a general 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 27 of 45

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

Claimant Reason

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

Modified Claim Amount/ Classification

78
$163.99 UNS

MANKATO SIGN SERVICE ATTN: CHARLES HOLZINGER $163.99 $163.99

442

No Amt Given** $163.99

503(b)(9) UNS

11-11795

$0.00 503(b)(9)

1310 VICTORY DRIVE SOUTH MANKATO, MN 56001

No supporting documents were provided to support this claim. Based on review of the Debtors books and records, the claim is for services and for goods not received within 20 days prior to the Petition Date, and pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the claim must be reclassified to a general unsecured claim.

79

MATTISON ENTERPRISES INC ATTN: GEORGE F. MATTISON $516.53 $516.53

1262

$516.53

503(b)(9) and SEC

11-11795

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


$516.53 UNS

7218 KNOTTYPINE AVE.

WINTER PARK, FL 32792

Based on review of the supporting documentation filed with the claim, the claim is not entitled to priority under the Bankruptcy Code or otherwise, as the claim is for goods not received within 20 days prior to the Petition Date. Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. Furthermore, the Debtors do not own the underlying real property to which the improvements were furnished. As such, the claim must be reclassified to a general unsecured claim.
$258.76 503(b)(9)

80

MCFADDEN-DALE INDUSTRIAL HARDWARE

2009

$398.94

503(b)(9)

11-11801

ATTN: STEVE CHRISTENSEN $398.94

$140.18 UNS
$398.94

129 N. MAPLE ST.

CORONA, CA 92880

Based on review of the supporting documentation filed with the claim, $140.18 of this claim is supported by invoices for services provided and for goods not received within 20 days prior to the Petition Date, and pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, $140.18 of the claim must be reclassified to a general 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 28 of 45

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

Claimant Reason

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

Modified Claim Amount/ Classification

81
$750.38 UNS

MCMILLAN ELECTRIC KNZ CORPORATION $750.38 $750.38

2012

$750.38

503(b)(9)

11-11795

$0.00 503(b)(9)

ATTN: JOHN NIKOLAI 2106 S. HUME AVE. MARSHFIELD, WI 54449

Based on review of the supporting documentation filed with the claim, the claim is for services provided by a third party that was not an employee of the Debtors and for goods not received within the 20 days prior to the Petition Date, and pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the claim must be reclassified to a general unsecured claim.

82

MEYER ELECTRIC INC

601

$645.47

503(b)(9)

11-11795

$0.00 503(b)(9) $645.47 UNS

ATTN: PAUL H. MEYER $645.47

3513 N. 10 MILE DRIVE $645.47

JEFFERSON CITY, MO 65109

Based on review of the supporting documentation filed with the claim, the claim is for services and for goods not received within 20 days prior to the Petition Date, and pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the claim must be reclassified to a general unsecured claim.

83

972

$1,375.00

503(b)(9)

11-11795

$0.00 503(b)(9)
$1,375.00 UNS

MINNESOTA CONCRETE SPECIAL INC ATTN: SUSAN WARNER $1,375.00

595 RANCOLPH AVE ST PAUL, MN 55102

$1,375.00

Based on review of the supporting documentation filed with the claim, the claim is for services provided by a third party that was not an employee of the Debtors, and pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the claim must be reclassified to a general 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 29 of 45

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

Claimant Reason

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

Modified Claim Amount/ Classification

84
$36.87 UNS

NELCO INC. ATTN: DEBRA M ASP $36.87 $36.87

1075

$36.87

503(b)(9)

11-11795

$0.00 503(b)(9)

1725 1ST AVE N, COMPLEX A FARGO, ND 58102

Based on review of the supporting documentation filed with the claim, the claim is for goods not received within 20 days prior to the Petition Date, and pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the claim must be reclassified to a general unsecured claim.

85

NORMAN, ROGER

1009

$1,350.00

PRI

11-11795

1213 9TH ST $1,350.00 $1,350.00

$0.00 PRI $1,350.00 UNS

ROCKFORD, IL 61104

No supporting documents were provided to support this claim. Based on review of the Debtors books and records, the claim is not entitled to priority under the Bankruptcy Code or otherwise, as the claim is solely for services provided by a third party that was not an employee of the Debtors. Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the entire claim must be reclassified to a general unsecured claim. $0.00 503(b)(9) $157.10 UNS

86

NORTHERN PLAINS PLUMBING

244

$157.10

503(b)(9)

11-11795

HEATING & AIR $157.10

ATTN: MARILYN J DOERR $157.10

2510 VERMONT AVE.

BISMARCK, ND 58504

Based on review of the supporting documentation filed with the claim, the claim is not entitled to priority under the Bankruptcy Code or otherwise, as the claim is solely for services provided by a third party that was not an employee of the Debtors. Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the entire claim must be reclassified to a general 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 30 of 45

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

Claimant Reason

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

Modified Claim Amount/ Classification

87
$3,634.11 UNS

NW NATURAL ATTN: JEFFREY O'BANION $3,634.11 $3,634.11

846

$3,634.11

503(b)(9)

11-11801

$0.00 503(b)(9)

P.O. BOX 6017 PORTLAND, OR 97228-6017

Based on review of the supporting documentation filed with the claim, the claim is not entitled to priority status under the Bankruptcy Code or otherwise, as the claim is solely for utilities (natural gas). Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. To the extent the utilities are goods within the meaning of section 503(b)(9) of the Bankruptcy Code, the claimant has not satisfied its burden of proving the value of such goods received by the Debtors within the 20 days prior to the Petition Date. As such, the entire claim must be reclassified to a general unsecured claim.
$0.00 503(b)(9) $185.31 UNS

88

PAPER ROLL PRODUCTS

1015

$185.31

503(b)(9)

11-11795

ATTN: PATRICIA A. BOYD $185.31

245 MARIE AVE. $185.31

EAST #170

W. ST. PAUL, MN 55118

Based on review of the supporting documentation filed with the claim, the claim is for goods not received within 20 days prior to the Petition Date, and pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the claim must be reclassified to a general unsecured claim. $0.00 503(b)(9) $1,915.00 UNS $1,915.00

89 $1,200.00 $1,915.00 UNS

PEAK PRO-CLEAN LLC

1997

$715.00

503(b)(9)

11-11795

ATTN: BILL LARKIN

2910 N. POWERS BLVD #349

COLORADO SPRINGS, CO 80922

Based on review of the supporting documentation filed with the claim, the claim is for services provided by a third party that was not an employee of the Debtors, and pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the claim must be reclassified to a general 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 31 of 45

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

Claimant Reason

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

Modified Claim Amount/ Classification

90
$41.33 UNS

PEC DIGITAL SOLUTIONS ATTN: DOROTHY PHELPS $41.33 $41.33

245

$41.33

503(b)(9) and PRI

11-11795

$0.00 503(b)(9) $0.00 PRI

1601 S. SUNKIST

SUITE B ANAHEIM, CA 92806

Based on review of supporting documentation filed with the claim, the claim is solely for goods not received within 20 days prior to the Petition Date, and pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the entire claim must be reclassified to a general unsecured claim.

91

PLAINFIELD CHARTER TOWNSHIP

530

$1,428.41

SEC

11-11795

ATTN: WARREN SMITH $1,428.41 $1,428.41

$0.00 SEC $1,428.41 UNS

PO BOX 2165

GRAND RAPIDS, MI 49501

Based on review of the supporting documentation filed with the claim, the claim is not entitled to secured status under the Bankruptcy Code or otherwise, as the Debtors do not own the underlying real property to which the utilities were provided. As such, the entire claim must be reclassified to a general unsecured claim. $0.00 503(b)(9) $276.77 UNS

92

PLETSCHERS' GREENHOUSES, INC.

436

$276.77

503(b)(9)

11-11795

ATTN: BRIAN PLETSCHER $276.77

641 OLD HIGHWAY #8 - S.W. $276.77

NEW BRIGHTON, MN 55112

Based on review of supporting documentation filed with the claim, the claim is solely for goods not received within 20 days prior to the Petition Date. Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the entire claim must be reclassified to a general 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 32 of 45

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

Claimant Reason

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

Modified Claim Amount/ Classification

93
$357.37 UNS

PREFERRED ELECTRIC, LLC ATTN: STACI HOLDEN $357.37 $357.37

921

$357.37

503(b)(9)

11-11801

$0.00 503(b)(9)

4405 W. SUNSET ROAD LAS VEGAS, NV 89118

Based on review of the supporting documentation filed with the claim, the claim is for services and for goods not received within 20 days prior to the Petition Date, and pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the claim must be reclassified to a general unsecured claim.

94

PREMIER SALES ASSOCIATES, INC

1651

$5,292.69

PRI

11-11795

ATTN: MICHAEL P. CEOLLA $5,292.69 $5,292.99

$0.00 PRI $5,292.99 UNS

3945 SENATOR STREET

MEMPHIS, TN 38118

Based on review of the supporting documentation filed with the claim, the claim is not entitled to priority under the Bankruptcy Code or otherwise, as the claim is solely for services provided by a third party that was not an employee of the Debtors. As such, the entire claim must be reclassified to a general unsecured claim.

95

742

$130.94

503(b)(9)

11-11795

$0.00 503(b)(9)
$130.94 UNS

PRINTING SERVICES, INC. ATTN: TINA ZIEMAN $130.94

P.O. BOX 263 HWY 69 NORTH BELMOND, IA 50421

$130.94

No supporting documents were provided to support this claim. Based on review of the Debtors books and records, the claim is for services and for goods not received within 20 days prior to the Petition Date, and pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the claim must be reclassified to a general 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 33 of 45

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

Claimant Reason

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

Modified Claim Amount/ Classification

96
$1,429.00 UNS

Q LABORATORIES INC ATTN: DAVID GOINS $1,429.00 $1,429.00

2046

$1,429.00

503(b)(9)

11-11795

$0.00 503(b)(9)

1400 HARRISON AVENUE CINCINNATI, OH 45214

Based on review of the supporting documentation filed with the claim, the claim is for services provided by a third party that was not an employee of the Debtors, and pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the claim must be reclassified to a general unsecured claim.

97

SAN JOSE WATER CO. 53

609

$1,407.40

503(b)(9)

11-11795

ATTN: SANDRA L FREEMAN $1,407.40 $1,407.40

$0.00 503(b)(9) $1,407.40 UNS

110 W. TAYLOR ST.

SAN JOSE, CA 95110

Based on review of the supporting documentation filed with the claim, the claim is not entitled to priority status under the Bankruptcy Code or otherwise, as the claim is solely for utilities (water). Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. To the extent the utilities are goods within the meaning of section 503(b)(9) of the Bankruptcy Code, the claimant has not satisfied its burden of proving the value of such goods received by the Debtors within the 20 days prior to the Petition Date. As such, the entire claim must be reclassified to a general unsecured claim. $0.00 503(b)(9) $34.71 UNS

98

SCHROEDER'S INC

2010

$34.71

503(b)(9)

11-11795

ATTN: PEGGY SCHROEDER $34.71

P.O. BOX 1642 $34.71

GREEN BAY, WI 54305-1642

Based on review of the supporting documentation filed with the claim, the claim is for goods not received within 20 days prior to the Petition Date, and pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the claim must be reclassified to a general 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 34 of 45

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

Claimant Reason

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

Modified Claim Amount/ Classification

99
$1,689.12 UNS

SHERIDAN MEDIA KROE/KZWY/KYTI/KWYO RADIO $1,689.12 $1,689.12

575

$703.80 $985.32

503(b)(9) UNS

11-11795

$0.00 503(b)(9)

ATTN: JIM SCHELLINGER P.O. BOX 5086 SHERIDAN, WY 82801

Based on review of the supporting documentation filed with the claim, the claim is not entitled to priority under the Bankruptcy Code or otherwise, as the claim is solely for services provided by a third party which was not an employee of the Debtors. Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the entire claim must be reclassified to a general unsecured claim.

100 SPEEDY ROOTER, INC.

361

$95.00

503(b)(9)

11-11795

$0.00 503(b)(9) $95.00 UNS

ATTN: MELODY GARDNER $95.00

2720 WHEELER AVE $95.00

COLORADO SPRINGS, CO 80904

Based on review of the supporting documentation filed with the claim, the claim is not entitled to priority under the Bankruptcy Code or otherwise, as the claim is solely for services provided by a third party which was not an employee of the Debtors. Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the entire claim must be reclassified to a general unsecured claim. $0.00 503(b)(9) $400.00 UNS

101 STEAM KITCHEN

2018

$400.00

503(b)(9)

11-11801

ATTN: MUSTAFA SOYLEMEZ $400.00

833 DOVER DRIVE SUITE 26 $400.00

NEWPORT BEACH, CA 92663

Based on review of the supporting documentation filed with the claim, the claim is not entitled to priority under the Bankruptcy Code or otherwise, as the claim is solely for services provided by a third party that was not an employee of the Debtors. Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the entire claim must be reclassified to a general 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 35 of 45

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

Claimant Reason

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

Modified Claim Amount/ Classification

291
$1,023.06 UNS

102 STERLING WATER INC. ATTN: AMY J SCHMITZ $1,023.06 $1,023.06

$1,023.06

503(b)(9)

11-11795

$0.00 503(b)(9)

1928 TRUAX BLVD. EAU CLAIRE, WI 54703-9613

No supporting documents were provided to support this claim. Based on review of the Debtors books and records, the claim is not entitled to priority under the Bankruptcy Code or otherwise, as the claim is for goods not received within 20 prior to the Petition Date. Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods sold to the Debtors and received within the 20 days prior to the Petition Date are valid priority claims. As such, the claim must be reclassified to a general unsecured claim.

103 STRATFORD SIGN COMPANY, LLC

1733

$460.00

503(b)(9)

11-11795

$0.00 503(b)(9) $460.00 UNS

ATTN: CARA D DREXLER $460.00

P.O. BOX 134 $460.00

STRATFORD, WI 54484

Based on review of the supporting documentation filed with the claim, the claim is for services provided by a third party that was not an employee of the Debtors, and pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the claim must be reclassified to a general unsecured claim. $0.00 503(b)(9) $952.88 UNS $952.88

104 T D I REFRIGERATION $562.88 $952.88 UNS

1684

$390.00

503(b)(9)

11-11801

ATTN: MARIANNE SCOTT

13505 YORBA AVE. SUITE Z

CHINO, CA 91710

Based on review of the supporting documentation filed with the claim, the claim is for services provided by a third party that was not an employee of the Debtors, and pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the claim must be reclassified to a general 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 36 of 45

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

Claimant Reason

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

Modified Claim Amount/ Classification

226
$108.00 UNS

105 THE SIGNAL ATTN: DEANA MATTERT $108.00 $108.00

$108.00

503(b)(9)

11-11801

$0.00 503(b)(9)

P.O. BOX 801870 SANTA CLARITA, CA 91380-1870

Based on review of the supporting documentation filed with the claim, the claim is not entitled to priority under the Bankruptcy Code or otherwise, as the claim is solely for pre-petition services provided by a third party which was not an employee of the Debtors. Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the entire claim must be reclassified to a general unsecured claim.

106 THE WINDOW MAN

1154

$245.00

503(b)(9)

11-11795

$0.00 503(b)(9) $245.00 UNS

ATTN: GARY N MCCULLOUGH $245.00

P.O. BOX 203 $245.00

VALLEY CITY, ND 58072

Based on review of the supporting documentation filed with the claim, the claim is for services provided by a third party that was not an employee of the Debtors, and pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the claim must be reclassified to a general unsecured claim.

107 THERMOWORKS INC ATTN: MADELEINE CLEMENTS $455.60

1021

$455.60

503(b)(9)

11-11795

$183.61 503(b)(9) $271.99 UNS $455.60

1762 W 20 S UNIT 100 LINDON, UT 84042

Based on review of the supporting documentation filed with the claim, $271.99 of this claim is supported by invoices for services and for goods not received within 20 days prior to the Petition Date, and pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, $271.99 of the claim must be reclassified to a general 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 37 of 45

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

Claimant Reason

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

Modified Claim Amount/ Classification

1502
$1,740,413.05 UNS

108 TOM, SEE S. AND ELAINE 352 SHORELINE HIGHWAY $1,740,413.05 $1,740,413.05

$1,740,413.05

SEC

00-00000

$0.00 SEC

MILL VALLEY, CA 94941

Based on review of the supporting documentation filed with the claim, the claim is based on damages for a property lease, therefore must be reclassified to a general unsecured claim.

109 TOP IT OFF IMPRINTS $0.00 PRI $0.00 UNS $155.15 $155.15

352

$155.15

ATTN: JEFF IOZZI

503(b)(9) and PRI

11-11795

$155.15 503(b)(9)

P.O. BOX 858

PALM HARBOR, FL 34682

Based on review of the supporting documentation filed with the claim, the claim is entitled to priority pursuant to section 503(b)(9) of the Bankruptcy Code as it is solely for goods received within 20 days prior to the Petition Date. It is not, however, entitled to priority under 507(a) of the Bankruptcy Code. Pursuant to the above, the entire claim should be classified as having priority pursuant to 503(b)(9) of the Bankruptcy Code. $0.00 503(b)(9) $98.25 UNS

110 TRI CITY GLASS & DOOR

833

$98.25

503(b)(9)

11-11795

ATTN: LINDA ZIEPKE $98.25

100 W NORTHLAND AVE $98.25

APPLETON, WI 54911

Based on review of the supporting documentation filed with the claim, the claim is for goods not received within 20 days prior to the Petition Date, and pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the claim must be reclassified to a general 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 38 of 45

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

Claimant Reason

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

Modified Claim Amount/ Classification

547
$160.00 UNS

111 UTILITY TECHNICIANS INC ATTN: KAREN S. PURVIS $160.00 $160.00

$160.00

503(b)(9)

11-11795

$0.00 503(b)(9)

630 GOODBAR AVE UMATILLA, FL 32784

Based on review of the supporting documentation filed with the claim, the claim is not entitled to priority under the Bankruptcy Code or otherwise, as the claim is solely for services provided by a third party which was not an employee of the Debtors. Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the entire claim must be reclassified to a general unsecured claim.

112 VULCAN INFORMATION PACKAGING

813

$949.13

503(b)(9)

11-11795

$630.64 503(b)(9) $318.49 UNS

ATTN: LEVI MIXON $949.13

P.O. BOX 29 $949.13

VINCENT, AL 35178

Based on review of the supporting documentation filed with the claim, $318.49 of this claim is supported by invoices for goods not received within 20 days prior to the Petition Date, and pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, $318.49 of the claim must be reclassified to a general unsecured claim. $0.00 503(b)(9) $4,887.50 UNS

113 WDIO-TV/WIRT-13

443

$4,887.50

503(b)(9)

11-11795

ATTN: PEGGY SCANDIN $4,887.50

P.O. BOX 16897 $4,887.50

DULUTH, MN 55816

No supporting documents were provided to support this claim. Based on review of the Debtors books and records, the claim is not entitled to priority under the Bankruptcy Code or otherwise, as the claim is for services provided by a third party that was not an employee of the Debtors. Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the claim must be reclassified to a general 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 39 of 45

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

Claimant Reason

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

Modified Claim Amount/ Classification

369
$4,287.61 UNS

114 WELLS PLUMBING COMPANY INC ATTN: HOWARD WELLS $4,287.61 $4,287.61

$4,287.61

503(b)(9)

11-11795

$0.00 503(b)(9)

211 S FIRST ST PONCA CITY, OK 74601-5235

Based on review of supporting documentation filed with the claim, the claim is solely for goods not received within 20 days prior to the Petition Date, and for services provided by a third party which was not an employee of the Debtors. Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the entire claim must be reclassified to a general unsecured claim.

115 WESTCO CHEMICALS INC. $20,782.11 $20,782.11 UNS

430

No Amt Given**

503(b)(9)

11-11801

$0.00 503(b)(9) $20,782.11 UNS $20,782.11

ATTN: MERRY ANDERSON

12551-61 SATICOY ST., SOUTH

NORTH HOLLYWOOD, CA 91605

Based on review of supporting documentation filed with the claim, the claim is solely for goods not received within 20 days prior to the Petition Date. Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the entire claim must be reclassified to a general unsecured claim.

781

$8,661.50

503(b)(9)

11-11795

$0.00 503(b)(9)
$8,661.50 UNS

116 WFTC TV ATTN: HOLLY LEGORRETA $8,661.50

4614 COLLECTIONS CENTER DRIVE CHICAGO, IL 60693

$8,661.50

Based on review of the supporting documentation filed with the claim, the claim is for services provided by a third party that was not an employee of the Debtors, and pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the claim must be reclassified to a general 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 40 of 45

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

Claimant Reason

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

Modified Claim Amount/ Classification

437
$149.92 UNS

117 WHEELER HARDWARE CO. ATTN: LINDSAY RIGGS $149.92 $149.92

$149.92

503(b)(9)

11-11795

$0.00 503(b)(9)

2645 FAIRVIEW AVENUE NORTH ROSEVILLE, MN 55113

Based on review of supporting documentation filed with the claim, the claim is solely for goods not received within 20 days prior to the Petition Date. Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the entire claim must be reclassified to a general unsecured claim.

118 WILLIAMS PLUMBING & DRAIN

466

$229.15

503(b)(9)

11-11801

ATTN: JOHN WILLS $229.15 $229.15

$69.15 503(b)(9) $160.00 UNS

10321 E. 47TH PL

TULSA, OK 74146

Based on review of supporting documentation filed with the claim, the claim includes $160.00 owed for services provided by a third party which was not an employee of the Debtors. Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, $160.00 of the claim must be reclassified to a general unsecured claim.

119 WISCONSIN BACKFLOW TESTING, LLC

253

$95.00

503(b)(9)

11-11795

ATTN: DANIEL D DRAHEIM $95.00

$0.00 503(b)(9) $95.00 UNS $95.00

N614 GREENDALE RD

HORTONVILLE, WI 54944

Based on review of the supporting documentation filed with the claim, the claim is not entitled to priority under the Bankruptcy Code or otherwise, as the claim is solely for services provided by a third party which was not an employee of the Debtors. Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the entire claim must be reclassified to a general 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 41 of 45

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

Claimant Reason

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

Modified Claim Amount/ Classification

2147
$7,624.50 UNS

120 WJAC INC ATTN: JAMES N. DOLGAS SR $7,624.50 $7,624.50

$7,624.50

503(b)(9) and UNS

11-11795

$0.00 503(b)(9)

49 OLD HICKORY LANE JOHNSTOWN, PA 15905

Based on review of the supporting documentation filed with the claim, the claim is not entitled to priority under the Bankruptcy Code or otherwise, as the claim is solely for services provided by a third party that was not an employee of the Debtors. Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the entire claim must be reclassified to a general unsecured claim.

121 WKBN

282

$8,381.00

503(b)(9)

11-11795

$0.00 503(b)(9) $8,381.00 UNS

ATTN: MARION M SWEELY $8,381.00

P.O. BOX 59 $8,381.00

YOUNGSTOWN, OH 44501

Based on review of the supporting documentation filed with the claim, the claim is not entitled to priority under the Bankruptcy Code or otherwise, as the claim is solely for services provided by a third party which was not an employee of the Debtors. Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the entire claim must be reclassified to a general 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 42 of 45

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

Claimant Reason

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

Modified Claim Amount/ Classification

1519
$6,506.70 UNS

122 WRIGHT HENNEPIN COOPERATIVE ELECTRIC C/O DEBT ACQUISITION GROUP $6,506.70 $6,506.70

$2,225.25 $4,281.45

503(b)(9) UNS

11-11795

$0.00 503(b)(9)

ATTN: CRAIG ARI LOREN 250 PARK AVENUE SUITE 7026

NEW YORK, NY 10177

Based on review of the supporting documentation filed with the claim, the claim is not entitled to priority status under the Bankruptcy Code or otherwise, as the claim is solely for utilities (water). Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. To the extent the utilities are goods within the meaning of section 503(b)(9) of the Bankruptcy Code, the claimant has not satisfied its burden of proving the value of such goods received by the Debtors within the 20 days prior to the Petition Date. As such, the entire claim must be reclassified to a general unsecured claim.
$0.00 503(b)(9) $2,652.00 UNS

123 WYFX - TV

279

$2,652.00

503(b)(9)

11-11795

ATTN: MARION M SWEELY $2,652.00

P.O. BOX 59 $2,652.00

YOUNGSTOWN, OH 44501

Based on review of the supporting documentation filed with the claim, the claim is not entitled to priority under the Bankruptcy Code or otherwise, as the claim is solely for services provided by a third party which was not an employee of the Debtors. Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the entire claim must be reclassified to a general 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 43 of 45

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

Claimant Reason

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

Modified Claim Amount/ Classification

278
$1,105.00 UNS

124 WYTV BROADCASTING OF YOUNGSTOWN LLC $1,105.00 $1,105.00

$1,105.00

503(b)(9)

11-11795

$0.00 503(b)(9)

ATTN: MARION M SWEELY P.O. BOX 59 YOUNGSTOWN, OH 44501

Based on review of the supporting documentation filed with the claim, the claim is not entitled to priority under the Bankruptcy Code or otherwise, as the claim is solely for services provided by a third party which was not an employee of the Debtors. Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the entire claim must be reclassified to a general unsecured claim.

125 YEAGER MECHANICAL

415

$529.65

503(b)(9)

11-11795

$0.00 503(b)(9) $529.65 UNS

ATTN: JESSICA MEYER $529.65

2570 W 12TH ST. N. $529.65

NEWTON, IA 50208

Based on review of the supporting documentation filed with the claim, the claim is not entitled to priority under the Bankruptcy Code or otherwise, as the claim is solely for services provided by a third party that was not an employee of the Debtors. Pursuant to section 503(b)(9) of the Bankruptcy Code, only goods received within the 20 days prior to the Petition Date are valid priority claims. As such, the entire claim must be reclassified to a general 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 44 of 45

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

Claimant Reason

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

Modified Claim Amount/ Classification

201111281119

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 45 of 45

S-ar putea să vă placă și