UNITED STATES BANKRUPTCY COURT DISTRICT OF DELAWARE --------------------------------------------------------------------- X In re Chapter 11

MERVYNS HOLDINGS, LLC, et al

Debtors. --------------------------------------------------------------------- X

Case No.: 08-11586 (KG) Jointly Administered

RESPONSE BY CREDITOR 24/7 INTERNATIONAL LLC TO DEBTORS SECOND OMNIBUS OBJECTION TO CLAIMS AND MOTION TO REDUCE SUCH CLAIMS 24/7 INTERNATIONAL LLC, (hereinafter 24/7)an unsecured creditor herein by and through its attorney BORGES & ASSOCIATES, LLC., as and for its Response to the Debtors Second Omnibus Objection to Claims and Motion to Reduce such Claims set forth as follows: 1. 24/7 timely filed its proof of claim on January 17, 2009 in the sum of $137,537.99 against

Mervyns LLC. Said claim was allocated Claim Number 3559. 2. The claim of 24/7 is for goods sold and delivered to Mervyns LLC between January 23, 2008

and June 19, 2008. The total amount of the invoices which covered those goods was the sum of $239,235.00. Against those invoices, 24/7 issued nine (9) credit memos from February 14, 2008 through July 2, 2008 totaling the sum of $101,697.01. After giving credit for each of those proper and authorized credit memos, 24/7 is still owed the sum of $137,537.99 from Mervyns LLC. 3. All of the documentation which supports the claim of 24/7, including each invoice, each bill of

lading, and a statement summarizing the details of the 24/7 claim including the nine credit memos has been previously attached to the proof of claim and will not be duplicated herein, except for the summary page entitled Details for Claim on Mervyns which is attached hereto as Exhibit A for ease of reference. 4. 24/7 believes its claim should not be disallowed because 24/7 has proven that the goods to

Mervyns LLC were actually delivered to Mervyns LLC in the amount of said invoices. Further, 24/7 has given full credit to Mervyns LLC for the various credit memos to which it is entitled. Any other claimed credits or deductions were not authorized by 24/7 and Mervyns is not entitled to those credits or deductions.

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24/7 believes the discrepancy between the amount which it claimed on claim no. 3559 and the

amount which Mervyns LLC claims to be the correct amount is comprised of various unauthorized credits taken by Mervyns, LLC in the sum of $67,500.00. The credit memos claimed by Mervyns LLC bearing numbers VI 0009301, VI 009302, MF 5132 and MF 5133 were not authorized by 24/7 and do not contain a signature of any person at 24/7. Copies of those invalid credit memos are attached hereto as Exhibit B. 6. In addition, 24/7 believes part of the discrepancy arises from Mervyns claim for a discount on

the 24/7 invoices to which it is not entitled as discounts are only allowable for prompt paid invoices. 7. The name, address, and telephone number of the person possessing ultimate authority to

reconcile, settle, or otherwise resolve the claim on behalf of the claimant is: Scott Kosmin, President 24/7 International LLC 140 Route 17 N. suite 318 Paramus, NJ 07652 201-967-2407 x 34

Dated: July 15, 2009 Syosset, New York

By:

s/Wanda Borges Wanda Borges (wb4904) BORGES & ASSOCIATES, LLC 575 Underhill Blvd., Suite 118 Syosset, NY 11791 Tel. No.: (516) 677-8200 E-mail: borgeslawfirm@aol.com Counsel for 24/7 International LLC