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IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF DELAWARE In re: PERKINS & MARIE CALLENDER’S INC.,1 et al.

, Chapter 11 Case No. 11-11795 (KG) Jointly Administered Debtors.
Ref. Docket No. 1070

CERTIFICATION OF COUNSEL REGARDING PROPOSED ORDER SUSTAINING DEBTORS’ FIRST (1st) OMNIBUS (NON-SUBSTANTIVE) OBJECTION TO CLAIMS PURSUANT TO SECTION 502(b) OF THE BANKRUPTCY CODE, BANKRUPTCY RULES 3003 AND 3007 AND LOCAL RULE 3007-1 On October 3, 2011, Perkins & Marie Callender’s 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, filed with this Court the Debtors’ First (1st) Omnibus (Non-Substantive) Objection to Claims Pursuant to Section 502(b) of the Bankruptcy Code, Bankruptcy Rules 3003 and 3007 and Local Rule 3007-1 [Docket No. 1070] (the “Objection”).2 Thereafter, the following parties (collectively, the “Respondents,” and

together with the Debtors, the “Parties”) filed a response to, or otherwise provided the Debtors with an informal response regarding, the Objection: Sonar Asset Management, LLC, as assignee of Claim Numbers 2031 and 2036 of Mission Linen [informal]; and KTTC Television, KWWL Television and KXLT Television [informal] (collectively, the “Responses”). Prior to the

The Debtors, together with the last four digits of each Debtor’s federal tax identification number, are: Perkins & Marie Callender’s Inc. (4388); Perkins & Marie Callender’s Holding Inc. (3999); Perkins & Marie Callender’s Realty LLC (N/A); Perkins Finance Corp. (0081); Wilshire Restaurant Group LLC (0938); PMCI Promotions LLC (7308); Marie Callender Pie Shops, Inc. (7414); Marie Callender Wholesalers, Inc. (1978); MACAL Investors, Inc. (4225); MCID, Inc. (2015); Wilshire Beverage, Inc. (5887); and FIV Corp. (3448). The mailing address for the Debtors is 6075 Poplar Avenue, Suite 800, Memphis, TN 38119. Capitalized terms used but not otherwise defined herein shall have the meanings ascribed to such terms in the Objection.
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01: 11526574.1

070242.1001

objection deadline of October 17, 2011 at 4:00 p.m. (ET), no other responses to the Objection were received by the Debtors. Since the Debtors’ receipt of the Responses, the Debtors have worked with the Respondents in an effort to the resolve the Responses and have done so through certain modifications to Exhibit B to the proposed form of order (the “Proposed Order”) for the Objection. In light of this, attached hereto as Exhibit 1 is a copy of the Proposed Order, together with the exhibits thereto, including a revised Exhibit B.3 The Debtors submit that the Proposed Order is appropriate and consistent with the Objection, and that entry of the order is in the best interests of the Debtors, their estates and creditors. The Respondents have consented to the entry of the Proposed Order. Accordingly, the Debtors respectfully request the Court to enter the Proposed Order, attached hereto as Exhibit 1, without further notice or a hearing. Dated: October 19, 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 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 CALLENDER’S INC., ET AL., Debtors and Debtors-in-Possession

There have been no modifications to the Proposed Order and Exhibit B thereto has been revised, consistent with the Debtors’ resolution of the Responses and the Parties’ related discussions, to remove therefrom the Disputed Claims which are the subject of the Responses.

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01: 11526574.1 070242.1001

EXHIBIT 1 Proposed Order

01: 11526574.1

070242.1001

IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF DELAWARE In re: PERKINS & MARIE CALLENDER’S INC.,1 et al., Chapter 11 Case No. 11-11795 (KG) Jointly Administered Debtors. Ref. Docket Nos. 1070 and ______

ORDER SUSTAINING DEBTORS’ FIRST (1st) OMNIBUS (NON-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 First (1st) Omnibus (Non-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”), disallowing and expunging in full each of the Disputed Claims identified on Exhibits A, B, and C 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 Court’s 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 Debtor’s federal tax identification number, are: Perkins & Marie Callender’s Inc. (4388); Perkins & Marie Callender’s Holding Inc. (3999); Perkins & Marie Callender’s Realty LLC (N/A); Perkins Finance Corp. (0081); Wilshire Restaurant Group LLC (0938); PMCI Promotions LLC (7308); Marie Callender Pie Shops, Inc. (7414); Marie Callender Wholesalers, Inc. (1978); MACAL Investors, Inc. (4225); MCID, Inc. (2015); Wilshire Beverage, Inc. (5887); and FIV Corp. (3448). The mailing address for the Debtors is 6075 Poplar Avenue, Suite 800, Memphis, TN 38119. Capitalized terms used but not otherwise defined herein shall have the meanings ascribed to such terms in the Objection.
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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 Amended Claims identified on Exhibit A attached hereto are hereby disallowed and expunged in their entirety. 3. Pursuant to section 502(b) of the Bankruptcy Code, Bankruptcy Rules 3003 and

3007 and Local Rule 3007-1, the Late Filed Claims identified on Exhibit B attached hereto are hereby disallowed and expunged in their entirety. 4. Pursuant to section 502(b) of the Bankruptcy Code, Bankruptcy Rules 3003 and

3007 and Local Rule 3007-1, the Duplicate Claims identified on Exhibit C attached hereto are hereby disallowed and expunged in their entirety. 5. 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 and the Remaining 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 and the Remaining 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.

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6.

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 October ____, 2011

____________________________________ Kevin Gross Chief United States Bankruptcy Judge

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EXHIBIT A Amended Claims

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070242.1001

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) NON-SUBSTANTIVE OMNIBUS OBJECTION TO CLAIMS - EXHIBIT A AMENDED AND SUPERSEDED CLAIMS OBJECTION

Claimant 1943 1018 Amended and Superceded Claim $561.75 UNS

Remaining Claim No. Amended Claim to be Expunged Claim Amount/Class* Reason for Disallowance

Filed In Case(s)* 11-11795

1

ALL AMERICAN FLAG & PENNANT ATTN: JEFF CLOUD 5391 PARK BLVD PINELLAS PARK, FL 33781

2

AMERICAN BUSINESS SOLUTIONS ATTN: BEVERLY THOMPSON 7560 AE BEATY DRIVE SUITE 1 MEMPHIS, TN 38133 898 45 $24,683.75 UNS

2107 1211 $663.14 503(b)(9) $908.16 UNS

Amended and Superceded Claim

11-11795

3

CENTERPOINT ENERGY ATTN: LINDA F. HULSEY P.O. BOX 1700 HOUSTON, TX 77251

Amended and Superceded Claim

11-11795

4

CLAIMS RECOVERY GROUP LLC AS ASSIGNEE OF HEIN LIGHTING & ATTN: ALLISON AXENROD 92 UNION AVE

2101 1701

$833.00 503(b)(9) $2,003.62 UNS

Amended and Superceded Claim

11-11801

CRESSKILL, NJ 07626 1845 556 $3,780.93 UNS $6,467.93 ADM Amended and Superceded Claim 11-11801

5

CORE PISMO LLC 2241 PRICE STREET PISMO BEACH, CA 93449 ATTN: MANISH BHAKTA

* - 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 11

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) NON-SUBSTANTIVE OMNIBUS OBJECTION TO CLAIMS - EXHIBIT A AMENDED AND SUPERSEDED CLAIMS OBJECTION

Claimant 1702 78 Amended and Superceded Claim $3,165.83 UNS

Remaining Claim No. Amended Claim to be Expunged Claim Amount/Class* Reason for Disallowance

Filed In Case(s)* 11-11795

6

DAKOTA REFRIGERATION, INC. 4322 15TH AVE N. FARGO, ND 58102

7

DEPARTMENT OF THE TREASURY INTERNAL REVENUE SERVICE ATTN: JAMES MCDONOUGH P.O. BOX 7346 PHILADELPHIA, PA 19101-7346 866 55 $4,000.00 PRI

863 53 $100.00 PRI $112,076.97 UNS

Amended and Superceded Claim

11-11795

8

DEPARTMENT OF THE TREASURY INTERNAL REVENUE SERVICE ATTN: JAMES MCDONOUGH P.O. BOX 7346 PHILADELPHIA, PA 19101-7346 865 56 $1,500.00 PRI $2,000.00 UNS

Amended and Superceded Claim

11-11800

9

DEPARTMENT OF THE TREASURY INTERNAL REVENUE SERVICE

Amended and Superceded Claim

11-11801

ATTN: JAMES MCDONOUGH P.O. BOX 7346 PHILADELPHIA, PA 19101-7346 862 57 $2,000.00 PRI Amended and Superceded Claim 11-11802

10

DEPARTMENT OF THE TREASURY INTERNAL REVENUE SERVICE ATTN: JAMES MCDONOUGH P.O. BOX 7346 PHILADELPHIA, PA 19101-7346

* - 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 11

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) NON-SUBSTANTIVE OMNIBUS OBJECTION TO CLAIMS - EXHIBIT A AMENDED AND SUPERSEDED CLAIMS OBJECTION

Claimant 864 58 Amended and Superceded Claim $500.00 UNS $1,500.00 PRI

Remaining Claim No. Amended Claim to be Expunged Claim Amount/Class* Reason for Disallowance

Filed In Case(s)* 11-11806

11

DEPARTMENT OF THE TREASURY INTERNAL REVENUE SERVICE ATTN: JAMES MCDONOUGH P.O. BOX 7346 PHILADELPHIA, PA 19101-7346 980 711 $6,000.00 UNS Amended and Superceded Claim

12

DILLARD SQUARE L.P. C/O LAURA REECE LOEB PROPERTIES, INC. 825 VALLEYBROOK DR. MEMPHIS, TN 38120 1704 97 $391.50 UNS

11-11795

13

FIRE ONE, INC. ATTN: STEVE THELIN 3718 ROBINSON PIKE RD. GRANDVIEW, MO 64030

Amended and Superceded Claim

11-11795

14 1704

FIRE ONE, INC. ATTN: STEVE THELIN

98

$398.00 UNS

Amended and Superceded Claim

11-11795

3718 ROBINSON PIKE RD. GRANDVIEW, MO 64030

15 1704

FIRE ONE, INC. ATTN: STEVE THELIN 3718 ROBINSON PIKE RD. GRANDVIEW, MO 64030

99

$400.00 UNS

Amended and Superceded Claim

11-11795

* - 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 11

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) NON-SUBSTANTIVE OMNIBUS OBJECTION TO CLAIMS - EXHIBIT A AMENDED AND SUPERSEDED CLAIMS OBJECTION

Claimant 1704 101 Amended and Superceded Claim $463.00 UNS

Remaining Claim No. Amended Claim to be Expunged Claim Amount/Class* Reason for Disallowance

Filed In Case(s)* 11-11795

16

FIRE ONE, INC. ATTN: STEVE THELIN 3718 ROBINSON PIKE RD. GRANDVIEW, MO 64030

17 1704

FIRE ONE, INC. ATTN: STEVE THELIN 3718 ROBINSON PIKE RD. GRANDVIEW, MO 64030

102

$398.00 UNS

Amended and Superceded Claim

11-11795

18 1704

FIRE ONE, INC. ATTN: STEVE THELIN 3718 ROBINSON PIKE RD. GRANDVIEW, MO 64030

103

$245.08 UNS

Amended and Superceded Claim

11-11795

19 1704

FIRE ONE, INC. ATTN: STEVE THELIN 3718 ROBINSON PIKE RD. GRANDVIEW, MO 64030

104

$387.00 UNS

Amended and Superceded Claim

11-11795

20 1704

FIRE ONE, INC. ATTN: STEVE THELIN 3718 ROBINSON PIKE RD. GRANDVIEW, MO 64030

105

$338.00 UNS

Amended and Superceded Claim

11-11795

21 803

FLOIED FIRE EXTINGUSHER & STEAM ATTN: DIANE CARVILLE 3050 LAMAR AVE MEMPHIS, TN 38114

106

$2,073.67 UNS

Amended and Superceded Claim

11-11795

* - 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 11

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) NON-SUBSTANTIVE OMNIBUS OBJECTION TO CLAIMS - EXHIBIT A AMENDED AND SUPERSEDED CLAIMS OBJECTION

Claimant 183 6 Amended and Superceded Claim $33,309.88 UNS

Remaining Claim No. Amended Claim to be Expunged Claim Amount/Class* Reason for Disallowance

Filed In Case(s)* 11-11802

22

GALLOWAY COMPANY ATTN: CINDY SHAW 601 S COMMERCIAL ST. NEENAH, WI 54956

23 1967

HAWKEYE FIRE & SAFETY CO INC ATTN: WILLIAM CHADIMA 716 OAKLAND RD NE CEDAR RAPIDS, IA 52402

929

$88.97 UNS

Amended and Superceded Claim

11-11795

24 1701

HEIN LIGHTING & ELECTRIC, INC. ATTN: MICHELLE DIAZ-RAMIREZ 5030 BLUM ROAD MARTINEZ, CA 94553

2

$2,836.62 UNS

Amended and Superceded Claim

11-11795

25

HOBART SERVICE A DIVISION OF ITW FOOD EQUIPMENT ATTN: ANITA CLUTTER 701 S RIDGE AVE

1648 776

$6,300.37 UNS

Amended and Superceded Claim

11-11795

TROY, OH 45373 1982 1648 $7,173.65 UNS Amended and Superceded Claim 11-11795

26

HOBART SERVICE A DIVISION OF ITW FOOD EQUIPMENT ATTN: ANITA CLUTTER 701 S. RIDGE AVE. TROY, OH 45373

* - 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 11

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) NON-SUBSTANTIVE OMNIBUS OBJECTION TO CLAIMS - EXHIBIT A AMENDED AND SUPERSEDED CLAIMS OBJECTION

Claimant 2070 93 Amended and Superceded Claim $5,300.00 UNS

Remaining Claim No. Amended Claim to be Expunged Claim Amount/Class* Reason for Disallowance

Filed In Case(s)* 11-11795

27

ICON SERVICES CORPORATION 1043 GRAND AVE #312 ST. PAUL, MN 55105

28

IDAHO STATE TAX COMMISSION ATTN: BETH GASSELING BANKRUPTCY UNIT PO BOX 36 BOISE, ID 83722 1936 411 $0.00 SEC $0.00 UNS $514.00 PRI

1935 410 $0.00 SEC $0.00 UNS $7,597.00 PRI

Amended and Superceded Claim

11-11801

29

IDAHO STATE TAX COMMISSION ATTN: BETH GASSELING BANKRUPTCY UNIT PO BOX 36 BOISE, ID 83722 2026 307 $312.00 SEC $553.59 UNS $865.59 503(b)(9)

Amended and Superceded Claim

11-11795

30

IMPACT SIGN & LIGHTING CO ATTN: JULIE GOODSON

Amended and Superceded Claim

11-11795

22705 N HWY 65 SEDALIA, MO 65301

31 1647

KENTUCKY DEPARTMENT OF REVENUE LEGAL BRANCH - BANKRUPTCY SECTION ATTN: LEANNE WARREN P.O. BOX 5222 FRANKFORT, KY 40602

629

No Amt Given** PRI No Amt Given** UNS

Amended and Superceded Claim

11-11795

* - 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 11

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) NON-SUBSTANTIVE OMNIBUS OBJECTION TO CLAIMS - EXHIBIT A AMENDED AND SUPERSEDED CLAIMS OBJECTION

Claimant 1719 197 Amended and Superceded Claim $2,134.39 UNS

Remaining Claim No. Amended Claim to be Expunged Claim Amount/Class* Reason for Disallowance

Filed In Case(s)* 11-11795

32

KEVIN TIETZ REFRIGERATION ATTN: KEVIN TIETZ PO BOX 1416 EAU CLAIRE, WI 54702-1416

33 1050

LA VILLA DEL MAR LLC C/O BENNETT G. FELDMAN, ESQ 2655 LEJEUNE ROAD SUITE 514 CORAL GABLES, FL 33134

177

$364,627.68 UNS

Amended and Superceded Claim

11-11795

34 1047

LA VILLA DEL MAR LLC C/O BENNETT G. FELDMAN, ESQ. 2655 LEJEUNE ROAD SUITE 514 CORAL GABLES, FL 33134

176

$19,365.26 ADM

Amended and Superceded Claim

11-11795

35

ORANGE COUNTY TREASURER-TAX ATTN: RATNA D. BUTANI BANKRUPTCY UNIT P.O. BOX 1438

1131 100

$1,740.91 UNS $22,062.67 PRI

Amended and Superceded Claim

11-11795

SANTA ANA, CA 92702 2068 1102 $149,309.27 UNS Amended and Superceded Claim 11-11795

36

PDC COMMUNITY CENTERS L.L.C. C/O GGP LIMITED PARTNERSHIP ATTN: JENNIFER ANFINSON 110 NORTH WACKER DRIVE CHICAGO, IL 60606

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

Page 7 of 11

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) NON-SUBSTANTIVE OMNIBUS OBJECTION TO CLAIMS - EXHIBIT A AMENDED AND SUPERSEDED CLAIMS OBJECTION

Claimant 1040 157 Amended and Superceded Claim $16,653.20 ADM

Remaining Claim No. Amended Claim to be Expunged Claim Amount/Class* Reason for Disallowance

Filed In Case(s)* 11-11795

37

POMPANO BY THE SEA LLC C/O BENNETT G. FELDMAN, ESQ. 2655 LEJEUNE ROAD SUITE 514 CORAL GABLES, FL 33134

38 1043

POMPANO BY THE SEA LLC C/O BENNETT G. FELDMAN, ESQ. 2655 LEJEUNE ROAD SUITE 514 CORAL GABLES, FL 33134

158

$352,084.04 UNS

Amended and Superceded Claim

11-11795

39 1003

RAMIRO BARRAGAN 12321 CAMILLA ST WHITTIER, CA 90601-3304

1458

$7,292.00 PRI

Amended and Superceded Claim

11-11795

40 295

RENIERIS PROPERTIES HOLDINGS, INC JERRY RENIERIS, PRESIDENT 80-18 192 STREET JAMAICA ESTATES, NY 11423

39

$563,346.30 UNS

Amended and Superceded Claim

11-11795

41 150

RESTAURANT SERVICES INC. ATTN: ROLANDO SANTOS 217 RACQUETTE DR UNIT 2 FORT COLLINS, CO 80524

146

$8,837.63 UNS

Amended and Superceded Claim

11-11795

* - 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 11

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) NON-SUBSTANTIVE OMNIBUS OBJECTION TO CLAIMS - EXHIBIT A AMENDED AND SUPERSEDED CLAIMS OBJECTION

Claimant 1983 481 Amended and Superceded Claim $8,407.60 SEC

Remaining Claim No. Amended Claim to be Expunged Claim Amount/Class* Reason for Disallowance

Filed In Case(s)* 11-11801

42

SAN MATEO COUNTY ATTN: RENATO LILLES SANDIE ARNOTT, TAX COLLECTOR 555 COUNTY CENTER, 1ST FLOOR REDWOOD CITY, CA 94063-0966 2030 681 $4,788.13 UNS Amended and Superceded Claim

43

SEWELL MECHANICAL ATTN: RONICA SEWELL 4809 S. 101ST E. AVE TULSA, OK 74146

11-11801

44 1993

SONAR CREDIT PARTNERS, LLC ASSIGNEE OF AMERICHEK INC 200 BUSINESS PARK DRIVE, SUITE 201 ARMONK, NY 10504

455

$2,326.50 UNS

Amended and Superceded Claim

11-11801

45 2106

SOUTHEASTERN PROTECTION SV INC ATTN: PATRICK RUSSELL P.O. BOX 151197 ALTAMONTE SPRINGS, FL 32715

1025

$3,959.54 503(b)(9)

Amended and Superceded Claim

11-11795

46 1435

THE CUSTOMER CONNECTION, INC. ATTN: JANET MYERS 621 S ANDREASEN DRIVE #B ESCONDIDO, CA 92029

95

$41,318.57 UNS

Amended and Superceded Claim

11-11795

* - 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 11

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) NON-SUBSTANTIVE OMNIBUS OBJECTION TO CLAIMS - EXHIBIT A AMENDED AND SUPERSEDED CLAIMS OBJECTION

Claimant 689 17 Amended and Superceded Claim No Amt Given** UNS

Remaining Claim No. Amended Claim to be Expunged Claim Amount/Class* Reason for Disallowance

Filed In Case(s)* 11-11795

47

THE HOME INSURANCE COMPANY IN ATTN: KAREN TISDELL 55 SOUTH COMMERCIAL STREET MANCHESTER, NH 03101

48 1725

THE RESTAURANT VINYL EXPERTS ATTN: RAYMOND GREGORY 1815 WEST AVE, J-15, #2 LANCASTER, CA 93534

110

$2,930.00 UNS

Amended and Superceded Claim

11-11801

* - 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 11

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) NON-SUBSTANTIVE OMNIBUS OBJECTION TO CLAIMS - EXHIBIT A AMENDED AND SUPERSEDED CLAIMS OBJECTION

Claimant

Remaining Claim No. Amended Claim to be Expunged Claim Amount/Class* Reason for Disallowance

Filed In Case(s)*

Debtor Case Number Legend 11-11795 PERKINS & MARIE CALLENDER’S INC. 11-11796 PERKINS & MARIE CALLENDER'S HOLDING INC. 11-11797 PERKINS & MARIE CALLENDER'S REALTY LLC 11-11798 PERKINS FINANCE CORP. 11-11799 WILSHIRE RESTAURANT GROUP LLC 11-11800 PMCI PROMOTIONS LLC 11-11801 MARIE CALLENDER PIE SHOPS, INC. 11-11802 MARIE CALLENDER WHOLESALERS, INC. 11-11803 MACAL INVESTORS, INC. 11-11804 MCID, INC. 11-11805 WILSHIRE BEVERAGE, INC. 11-11806 FIV CORP. 00-00000 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 11 of 11

EXHIBIT B Late Filed Claims

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PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) NON-SUBSTANTIVE OMNIBUS OBJECTION TO CLAIMS - EXHIBIT B LATE-FILED CLAIMS OBJECTIONS

Name of Claimant 9/21/2011 2093 Claim filed after the applicable bar date. $438.19 UNS

Date Filed

Claim Number

Claim Amount/Class*

Reason for Disallowance

Filed In Case(s)* 11-11795

1

ABC ALLSTATE WATERBLASTING ATTN: TIMOTHY WATERHOUSE 1314 13TH ST. S. HUMBOLDT, IA 50548 8/22/2011 1897 $83.85 UNS Claim filed after the applicable bar date.

2

ADVANCE LOCKSMITH SERVICES ATTN: LEAH MORBY

11-11801

P.O. BOX 4707 SPARKS, NV 89432 9/23/2011 2100 $1,068.00 UNS Claim filed after the applicable bar date. 11-11795

3

AIR-FLO SERVICES INC. ATTN: JAMES J. CSIHAR 592 S.E. VOLKERTS TERRACE PORT SAINT LUCIE, FL 34983 8/29/2011 1965 $652.43 UNS

4

ALLIED WASTE SERVICES #894 ATTN: NAOMI SWEEP

Claim filed after the applicable bar date.

11-11795

P.O. BOX 9001154 LOUISVILLE, KY 40290-1154 8/29/2011 1963 $279.44 UNS Claim filed after the applicable bar date. 11-11795

5

ALLIED WASTE SERVICES #899 ATTN: NAOMI SWEEP P.O. BOX 9001154 LOUISVILLE, KY 40290-1154 8/29/2011 1964

6

ALLIED WASTE SERVICES #923 ATTN: NAOMI SWEEP

$261.35 UNS

Claim filed after the applicable bar date.

11-11795

P.O. BOX 9001154 LOUISVILLE, KY 40290-1154

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

Page 1 of 18

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) NON-SUBSTANTIVE OMNIBUS OBJECTION TO CLAIMS - EXHIBIT B LATE-FILED CLAIMS OBJECTIONS

Name of Claimant 8/29/2011 1962 Claim filed after the applicable bar date. $16.35 UNS

Date Filed

Claim Number

Claim Amount/Class*

Reason for Disallowance

Filed In Case(s)* 11-11795

7

ALLIED WASTE SERVICES 891 ATTN: NAOMI SWEEP 9813 FLYING CLOUD DRIVE EDEN PRAIRIE, MN 55347 9/6/2011 2034 $600.00 UNS Claim filed after the applicable bar date.

8

AMERIGUARD MAINTENANCE SERV ATTN: LILY TOFAN

11-11801

P.O. BOX 12486 FRESNO, CA 93778-2486 9/26/2011 2103 $324.58 UNS Claim filed after the applicable bar date. 11-11795

9

AMERIPRIDE LINEN & APPAREL ATTN: SHARON RYAN 1290 S VICTORY DR MANKATO, MN 56001 8/22/2011 1912 $8,462.28 UNS

10

ARIZONA PUBLIC SERVICE CO. ATTN: COMMERCIAL CREDIT SUPERVISOR

Claim filed after the applicable bar date.

11-11801

PO BOX 53933 MAIL STATION 3209 PHOENIX, AZ 85072-3933 9/21/2011 2092 $418.85 UNS Claim filed after the applicable bar date. 11-11795

11

AT&T LONG DISTANCE, LLC AT&T INC. C/O JAMES GRUDUS, ESQ. ONE AT&T WAY, ROOM 3A218 BEDMINSTER, NJ 07921 8/22/2011 1888

12

BAY TOWEL LINEN & UNIFORMS INC ATTN: PATRICK J BOESELAGER

$1,637.55 UNS

Claim filed after the applicable bar date.

11-11795

P.O. BOX 12115 GREEN BAY, WI 54307

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

Page 2 of 18

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) NON-SUBSTANTIVE OMNIBUS OBJECTION TO CLAIMS - EXHIBIT B LATE-FILED CLAIMS OBJECTIONS

Name of Claimant 9/7/2011 2040 Claim filed after the applicable bar date. $2,637.24 UNS

Date Filed

Claim Number

Claim Amount/Class*

Reason for Disallowance

Filed In Case(s)* 11-11795

13

BILO IN STORE SERVICES ATTN: SHANNON LEE P.O. BOX 99 MAULDIN, SC 29662 8/17/2011 1861 No Amt Given** SEC Claim filed after the applicable bar date.

14

BROADSPIRE DEPT 77513

11-11795

P.O. BOX 77000 DETROIT, MI 48277-0513 8/19/2011 1886 $3,117.36 UNS Claim filed after the applicable bar date. 11-11795

15

BRUCE'S COMMERCIAL REFRIGERATION, INC. 2639 STEPHAN ST. EASTON, PA 18045

16 8/18/2011 1871

BUNSEN BUSINESS CENTER ASSOCIATES GRIGOR E. ATOIAN

No Amt Given** SEC No Amt Given** UNS

Claim filed after the applicable bar date.

11-11795

24940 ALICANTE DRIVE CALABASAS, CA 91302 8/22/2011 1891 $232.19 503(b)(9) Claim filed after the applicable bar date. 11-11801

17

C & C INTERIORSCAPES ATTN: FANNY CROUSE 7324 DALY AVE CITRUS HEIGHTS, CA 95621 8/22/2011 1892

18

C&C INTERIORSCAPES INC ATTN: FANNY CROUSE

$205.00 503(b)(9)

Claim filed after the applicable bar date.

00-00000

7324 DAILY AVE CITRUS HEIGHTS, CA 95621

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

Page 3 of 18

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) NON-SUBSTANTIVE OMNIBUS OBJECTION TO CLAIMS - EXHIBIT B LATE-FILED CLAIMS OBJECTIONS

Name of Claimant 8/23/2011 1921 Claim filed after the applicable bar date. $3,148.38 UNS

Date Filed

Claim Number

Claim Amount/Class*

Reason for Disallowance

Filed In Case(s)* 11-11795

19

CALIFORNIAN ATTN: CHANA PEPPERS P.O. BOX 677371 DALLAS, TX 75267-7371 8/30/2011 1987 No Amt Given** UNS Claim filed after the applicable bar date.

20

CARBAJAL, PIEDAD 2349 E DECATUR AVE

11-11801

FRESNO, CA 93720

21 9/2/2011 2013

CBL RM-WACO, LLC C/O CBL & ASSOCIATES PROPERTIES, INC. GARY L. RODDY, SR. DIRECTOR OF COLLECTIONS CBL CENTER, SUITE 500 2030 HAMILTON PLACE BLVD CHATTANOOGA, TN 37421-6000 9/27/2011 2111 $240.00 UNS

$916.61 UNS $5,429.14 PRI

Claim filed after the applicable bar date.

11-11795

22

CERIDIAN CORP

ATTN: JENNIFER ZENTKOVICH 3311 EAST OLD SHAKOPEE RD MINNEAPOLIS, MN 55425 9/2/2011 2015 $123.78 503(b)(9)

Claim filed after the applicable bar date.

11-11795

23

CHARLIE'S DAY & NITE ATTN: STEVE SKOBRAK 706 N. EL DORADO ST. STOCKTON, CA 95207 9/6/2011 2029

Claim filed after the applicable bar date.

11-11801

24

CHERYL J. POWELL

$2,874.92 UNS

4930 HILL CREST DRIVE LOS ANGELES, CA 90043

Claim filed after the applicable bar date.

11-11795

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

Page 4 of 18

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) NON-SUBSTANTIVE OMNIBUS OBJECTION TO CLAIMS - EXHIBIT B LATE-FILED CLAIMS OBJECTIONS

Name of Claimant 9/26/2011 2102 Claim filed after the applicable bar date. $2,115.00 UNS

Date Filed

Claim Number

Claim Amount/Class*

Reason for Disallowance

Filed In Case(s)* 00-00000

25

CLEAR CHANNEL INC ATTN: CHRIS TANSEY 20880 STONE OAK PARKWAY SAN ANTONIO, TX 78258-7460 8/19/2011 1879 $9,000.00 UNS $14,325.00 PRI Claim filed after the applicable bar date.

26

CLIFTON T. MASSEY 894401-1 PARK ROW

11-11799, 11-11800

MICHIGAN CITY, IN 46360

27 8/18/2011 1866

COMMERICAL GASKETS ATTN: SCOTT A. BAKER 7964 BROOKLYN BLVD, ST. 383 MINNEAPOLIS, MN 55445 9/13/2011 2065 $24,992.20 UNS

$2,288.64 503(b)(9)

Claim filed after the applicable bar date.

11-11795

28

CONSUMERS ENERGY COMPANY ATTN: MICHAEL G. WILSON (P33263)

Claim filed after the applicable bar date.

11-11795

ONE ENERGY PLAZA JACKSON, MI 49201 8/18/2011 1870 $5,000.00 PRI Claim filed after the applicable bar date. 11-11795

29

COOK, ANGELA D. 7510 CHARLIN PARKWAY ORLANDO, FL 32822

30 9/2/2011

COSTLESS PLUMBING ATTN: CASSANDRA COSTILL

2020

$205.00 503(b)(9)

Claim filed after the applicable bar date.

11-11801

P.O. BOX 15008 FRESNO, CA 93702

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

Page 5 of 18

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) NON-SUBSTANTIVE OMNIBUS OBJECTION TO CLAIMS - EXHIBIT B LATE-FILED CLAIMS OBJECTIONS

Name of Claimant 9/26/2011 2104 Claim filed after the applicable bar date. $3,311.52 UNS

Date Filed

Claim Number

Claim Amount/Class*

Reason for Disallowance

Filed In Case(s)* 11-11795

31

DOUBLETREE HOTEL MEMPHIS ATTN: SANDRA B. DYER 5069 SANDERLIN AVENUE MEMPHIS, TN 38117 9/19/2011 2097 $410.34 503(b)(9) Claim filed after the applicable bar date.

32

DOYLE E. DAVIDSON P.O. BOX 442

11-11795

MCPHERSON, KS 67460

33 8/25/2011 1933

E.G. CITIZEN, GALT HERALD GRAPEVINE INDEPENDENT RIVER VALLEY TIMES PO BOX 307 604 N. LINCOLN WAY GALT, CA 95632-0307 9/21/2011 2096 $1,069.71 UNS

$216.00 503(b)(9)

Claim filed after the applicable bar date.

11-11795

34

FARMER BROS.CO.

ATTN: CHRISTINA LOPEZ, CREDIT MANAGER FILE 55172 LOS ANGELES, CA 90074-5172 9/13/2011 2064 $24,512.11 UNS

Claim filed after the applicable bar date.

11-11795

35

FEDERATION COOPERATIVE ATTN: JEFFREY A. POLIVKA 108 N. WATER ST BLACK RIVER FALLS, WI 54615 9/15/2011 2076

Claim filed after the applicable bar date.

11-11795

36

FORT MYERS BROADCASTING, INC.

$9,192.75 503(b)(9)

ATTN: MAXINE JOHNSON 2824 PALM BEACH BLVD FORT MYERS, FL 33916

Claim filed after the applicable bar date.

11-11795

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

Page 6 of 18

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) NON-SUBSTANTIVE OMNIBUS OBJECTION TO CLAIMS - EXHIBIT B LATE-FILED CLAIMS OBJECTIONS

Name of Claimant 8/19/2011 1887 Claim filed after the applicable bar date. $200.00 UNS

Date Filed

Claim Number

Claim Amount/Class*

Reason for Disallowance

Filed In Case(s)* 11-11795

37

FRANK BALTON & CO., INC ATTN: DORIS J. OWENS 5385 PLEASANT VIEW RD MEMPHIS, TN 38134 9/19/2011 2081 $373.91 UNS Claim filed after the applicable bar date.

38

GAZETTE COMMUNICATIONS, INC. ATTN: AMY SMITH

00-00000

P. O. BOX 1092 CEDAR RAPIDS, IA 52406-1092 9/19/2011 2079 $920.00 UNS Claim filed after the applicable bar date. 11-11801

39

GILTON SOLID WASTE MANAGEMENT, INC. ATTN: TANDRA EVANS 755 S. YOSEMITE AVENUE OAKDALE, CA 95361 8/26/2011 1945 $98.54 UNS

40

GOT YOU COVER'D RENTALS ATTN: S. FRIEDMAN

Claim filed after the applicable bar date.

11-11801

3681 SACRAMENTO DR. # 5 SAN LUIS OBISPO, CA 93401 8/18/2011 1877 $771.16 503(b)(9) Claim filed after the applicable bar date. 11-11795

41

GREAT PLAINS NATURAL GAS/FERGUS FALLS ATTN: SHELLE SANDMEYER P.O. BOX 176 FERGUS FALLS, MN 56538-0176 9/19/2011 2083

42

IRRIGATION SERVICES INC ATTN: ALLAN VAN LINN

$137.66 UNS

Claim filed after the applicable bar date.

11-11795

W 6503 OLD HWY RD MENASHA, WI 54952

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

Page 7 of 18

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) NON-SUBSTANTIVE OMNIBUS OBJECTION TO CLAIMS - EXHIBIT B LATE-FILED CLAIMS OBJECTIONS

Name of Claimant 9/23/2011 2099 Claim filed after the applicable bar date. $144.30 UNS

Date Filed

Claim Number

Claim Amount/Class*

Reason for Disallowance

Filed In Case(s)* 11-11795

43

IRRIGATION SERVICES INC. ATTN: ALLAN VAN LINN W6503 OLD HWY RD MENASHA, WI 54952 9/12/2011 2073 $1,637.43 UNS Claim filed after the applicable bar date.

44

J2 GLOBAL COMMUNICATIONS, INC. ATTN: ALISA MOSKOWITZ

11-11795

6922 HOLLYWOOD BLVD., #500 LOS ANGELES, CA 90028 8/22/2011 1890 No Amt Given** PRI Claim filed after the applicable bar date. 11-11795

45

JENNIFER ALCAZAR 15268 SARANAC DR WHITTIER, CA 90604

46 8/18/2011 1876

JUSTIN'S VELA LANDSCAPING & DESIGN ATTN: JUSTIN VELA

$2,800.00 UNS

Claim filed after the applicable bar date.

00-00000

43-895 W BUENA CIRCLE PALM DESERT, CA 92260 9/19/2011 2082 $10,795.00 UNS Claim filed after the applicable bar date. 00-00000

47

KCRG-TV CEDAR RAPIDS TELEVISION CO ATTN: AMY SMITH 501 2ND AVE SE CEDAR RAPIDS, IA 52401 8/19/2011 1884

48

KOCH - GULOTTY, JUDY 20657 N 56TH ST

$200,000.00 UNS

Claim filed after the applicable bar date.

11-11795

GLENDALE, AZ 85308

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

Page 8 of 18

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) NON-SUBSTANTIVE OMNIBUS OBJECTION TO CLAIMS - EXHIBIT B LATE-FILED CLAIMS OBJECTIONS

Name of Claimant 9/14/2011 2071 Claim filed after the applicable bar date. $7,514.09 UNS

Date Filed

Claim Number

Claim Amount/Class*

Reason for Disallowance

Filed In Case(s)* 11-11795

49

KOPCO GRAPHICS ATTN: KRISTYN FLOREA 250 OSBORNE DR. FAIRFIELD, OH 45014 9/19/2011 2085 $2,082.50 503(b)(9) and UNS Claim filed after the applicable bar date.

50

KTTW ATTN: ED HOFFMAN

11-11795

2817 W. 11TH STREET SIOUX FALLS, SD 57104 9/21/2011 2109 $5,466.35 UNS Claim filed after the applicable bar date. 11-11795

51

KTVQ TELEVISION C/O SZABO ASSOCIATES, INC. ATTN: SANDI M. GARRIS 3355 LENOX ROAD NE, 9TH FLOOR ATLANTA, GA 30326 9/21/2011 2110 $7,030.35 UNS

52

KXLF TELEVISION C/O SZABO ASSOCIATES, INC.

Claim filed after the applicable bar date.

11-11795

ATTN: SANDI M. GARRIS 3355 LENOX ROAD NE, 9TH FLOOR ATLANTA, GA 30326 8/23/2011 1920 $509.05 PRI Claim filed after the applicable bar date. 11-11795

53

LAMB'S PROGRESSIVE ATTN: GAIL P KINSLER 1911 WIENEKE RD. SAGINAW, MI 48638 9/7/2011 2059

54

LAW OFFICE OF TIMOTHY P. PEABOD 32023 CROWN VALLEY RD

No Amt Given** UNS

Claim filed after the applicable bar date.

11-11795

ACTON, CA 93510

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

Page 9 of 18

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) NON-SUBSTANTIVE OMNIBUS OBJECTION TO CLAIMS - EXHIBIT B LATE-FILED CLAIMS OBJECTIONS

Name of Claimant 9/19/2011 2080 Claim filed after the applicable bar date. $50,000.00 UNS

Date Filed

Claim Number

Claim Amount/Class*

Reason for Disallowance

Filed In Case(s)* 11-11795

55

LAW OFFICES OF HOFFMAN & HOFFMAN P.A. ATTN: FRANCESCO PALANDA, ESQ. 848 BRICKELL AVENUE, SUITE 501 MIAMI, FL 33133 9/2/2011 2017 $280.00 PRI Claim filed after the applicable bar date.

56

LINDA POWERS 3928 CORNELL

11-11795

DES MOINES, IA 50313

57 8/23/2011 1916

MASTER ROOTER SERVICE, INC. ATTN: AMY MCVAY P.O. BOX 208 MERIDIAN, ID 83680 9/13/2011 2067 $10,000.00 PRI

$517.75 UNS

Claim filed after the applicable bar date.

11-11801

58

MCCOY, SUNDAY L. 1116 COMBS AVENUE

Claim filed after the applicable bar date.

11-11795

BEARDSTOWN, IL 62618

59 9/21/2011 2094

MCDONALD STRINGER DESIGN, INC. ATTN: JANET MCDONALD 15375 BARRANCA PKWY #G-108 IRVINE, CA 92618 9/12/2011 2072

$462.98 503(b)(9)

Claim filed after the applicable bar date.

11-11801

60

MCMASTER-CARR SUPPLY COMPANY ATTN: SHERRI TENNANT

$1,411.37 UNS

Claim filed after the applicable bar date.

11-11795

201 AURORA INDUSTRIAL PARKWAY AURORA, OH 44470

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

Page 10 of 18

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) NON-SUBSTANTIVE OMNIBUS OBJECTION TO CLAIMS - EXHIBIT B LATE-FILED CLAIMS OBJECTIONS

Name of Claimant 8/23/2011 1915 Claim filed after the applicable bar date. $1,000,000.00 UNS

Date Filed

Claim Number

Claim Amount/Class*

Reason for Disallowance

Filed In Case(s)* 11-11795

61

MORGAN & MORGAN, P.A., MICHAEL J. SMITH IN RE: RITA ORTIZ 14229 US HIGHWAY 441 TAVARES, FL 32778 8/22/2011 $9,395.93 UNS 1914 Claim filed after the applicable bar date.

62

MUZAK LLC

11-11795

C/O BRIDGETANN OXENDINE 3318 LAKEMONT BLVD FORT MILL, SC 29708 9/19/2011 2086 $5,572.56 UNS

63

NATIONAL CHEMICAL SERVICE ATTN: C. PEREZ 584 S. STATE COLLEGE BLVD. FULLERTON, CA 92831 8/19/2011 1880 $1,236.06 503(b)(9)

Claim filed after the applicable bar date.

11-11801

64

NORTH COUNTY TIMES ATTN: LORETTA BORG

Claim filed after the applicable bar date.

11-11795

207 E. PENNSYLVANIA AVE. ESCONDIDO, CA 92025 9/7/2011 2039 $22,200.00 UNS Claim filed after the applicable bar date. 11-11795

65

NU LOOK EXTERIORS, INC. ATTN: JULIE STROT 3801 W 145TH STREET BURNSVILLE, MN 55306 9/6/2011 2054

66

OTIS ELEVATOR COMPANY, ET AL. ATTN: TREASURY SERVICES-CREDIT/COLLECTIONS-

$2,339.84 UNS

Claim filed after the applicable bar date.

11-11795

1 FARM SPRINGS FARMINGTON, CT 06032

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

Page 11 of 18

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) NON-SUBSTANTIVE OMNIBUS OBJECTION TO CLAIMS - EXHIBIT B LATE-FILED CLAIMS OBJECTIONS

Name of Claimant 8/23/2011 1930 Claim filed after the applicable bar date. $9,734.50 UNS

Date Filed

Claim Number

Claim Amount/Class*

Reason for Disallowance

Filed In Case(s)* 11-11795

67

PACIFICORP DBA PACIFIC POWER AND ROCKY MOUNTAIN ATTN: JIM EVANS, CUST SVC. P.O. BOX 25308 SALT LAKE CITY, UT 84125 8/22/2011 $1,393.73 UNS 1909 Claim filed after the applicable bar date.

68

PORTLAND GENERAL ELECTRIC (PGE)

11-11795

ATTN: KARI VOSS-CONTRERAS 7895 SW MOHAWK ST. / ERC TUALATIN, OR 97062 8/22/2011 1910 $2,262.77 UNS

69

PORTLAND GENERAL ELECTRIC (PGE) ATTN: KARI VOSS-CONTRERAS 7895 SW MOHAWK ST. / ERC TUALATIN, OR 97062 8/22/2011 1911 $2,272.35 UNS

Claim filed after the applicable bar date.

11-11795

70

PORTLAND GENERAL ELECTRIC (PGE) ATTN: KARI VOSS-CONTRERAS

Claim filed after the applicable bar date.

11-11795

7895 SW MOHAWK ST. / ERC TUALATIN, OR 97062 8/17/2011 1928 $15,186.23 UNS Claim filed after the applicable bar date. 11-11795

71

R & R MECHANICAL CONTRACTORS ATTN: CECIL L. ROBERTS 11018 HIGH POINT CV. OLIVE BRANCH, MS 38654 8/22/2011 1898

72

R.K. MIDWAY LLC RICHARD J. BIRDOFF

$33,298.92 UNS $33,311.30 PRI

Claim filed after the applicable bar date.

11-11795

MANAGING MEMBER 810 7TH AVENUE, 10TH FLOOR NEW YORK, NY 10019

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

Page 12 of 18

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) NON-SUBSTANTIVE OMNIBUS OBJECTION TO CLAIMS - EXHIBIT B LATE-FILED CLAIMS OBJECTIONS

Name of Claimant 9/26/2011 2105 Claim filed after the applicable bar date. $152.13 UNS

Date Filed

Claim Number

Claim Amount/Class*

Reason for Disallowance

Filed In Case(s)* 11-11795

73

RELIAKORE SERVICES ATTN: CLAUDETTE BORGSTRO NW 5561 P.O. BOX 1450 MINNEAPOLIS, MN 55485-5561 9/6/2011 No Amt Given** UNS 2033 Claim filed after the applicable bar date.

74

RYDER, DEBORA L.

00-00000

709 NE 45TH TERR. KANSAS CITY, MO 64116

75 8/25/2011 1937

SEDALIA DEMOCRAT, INC. ATTN: GARRELL PIERCE P.O. BOX 848 SEDALIA, MO 65302-0848 8/22/2011 1896 $75,000.00 UNS

$191.04 UNS

Claim filed after the applicable bar date.

11-11795

76

SLATER & NORRIS, PLC MICHAEL T. NORRIS

Claim filed after the applicable bar date.

11-11795

IN RE: RHONDA SPAULDING AND THOMAS 5070 GRAND RIDGE DRIVE WEST DES MOINES, IA 50265 9/7/2011 2057 No Amt Given** PRI Claim filed after the applicable bar date. 11-11795

77

SPERLING, MARTA 10408 ONEIDA AVE PACOIMA, CA 91331

78 9/21/2011

SPICE PRODUCTS COMPANY ATTN: CHRISTINA LOPEZ, CREDIT MANAGER

2095

$530.38 UNS

Claim filed after the applicable bar date.

11-11802

FILE 55172 LOS ANGELES, CA 90074-5172

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

Page 13 of 18

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) NON-SUBSTANTIVE OMNIBUS OBJECTION TO CLAIMS - EXHIBIT B LATE-FILED CLAIMS OBJECTIONS

Name of Claimant 8/23/2011 1923 Claim filed after the applicable bar date. $1,476.35 UNS

Date Filed

Claim Number

Claim Amount/Class*

Reason for Disallowance

Filed In Case(s)* 11-11795

79

STATESMAN JOURNAL ATTN: CHANA PEPPERS PO BOX 677338 DALLAS, TX 75267-7338 9/15/2011 2077 $8,287.50 503(b)(9) Claim filed after the applicable bar date.

80

SUN BROADCASTING, INC. ATTN: MAXINE JOHNSON

00-00000

2824 PALM BEACH BLVD FORT MYERS, FL 33916 8/30/2011 1974 $208.91 UNS Claim filed after the applicable bar date. 11-11795

81

SUPERIOR KNIFE INC ATTN: CLAUDIO COZZINI 8120 N CENTRAL PARK AVE SKOKIE, IL 60076 9/19/2011 2084 $111.95 503(b)(9)

82

THE BERRY MAN, INC. SAN LUIS OBISPO

Claim filed after the applicable bar date.

11-11801

712 FIERO LANE, STE. 30-31 SAN LUIS OBISPO, CA 93401 9/20/2011 2089 $266.66 UNS Claim filed after the applicable bar date. 11-11801

83

TOD DALLDORF MAINTENANCE ATTN: TOD DALLDORF 782 E. ELLERY AVE FRESNO, CA 93710 9/20/2011 2090

84

TOD DALLDORF MAINTENANCE ATTN: TOD DALLDORF

$1,984.79 UNS

Claim filed after the applicable bar date.

11-11801

782 E. ELLERY AVE FRESNO, CA 93710

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

Page 14 of 18

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) NON-SUBSTANTIVE OMNIBUS OBJECTION TO CLAIMS - EXHIBIT B LATE-FILED CLAIMS OBJECTIONS

Name of Claimant 9/20/2011 2091 Claim filed after the applicable bar date. $2,614.29 UNS

Date Filed

Claim Number

Claim Amount/Class*

Reason for Disallowance

Filed In Case(s)* 11-11801

85

TOD DALLDORF MAINTENANCE ATTN: TOD DALLDORF 782 E. ELLERY AVE FRESNO, CA 93710 9/13/2011 2063 $690.00 503(b)(9) Claim filed after the applicable bar date.

86

TOMLINSON CANNON ATTN: MICHELLE CANNON

11-11795

3466 DOLPHIN DRIVE SE IOWA CITY, IA 52240 8/22/2011 1889 $727.50 UNS Claim filed after the applicable bar date. 00-00000

87

TRINITY PUBLICATIONS ATTN: CARL J GALANT P.O. BOX 140285 AUSTIN, TX 78714-0285 8/26/2011 1942 $350.00 UNS

88

U.S. VENT CLEANING L.L.C. 16827 N. 39TH DR.

Claim filed after the applicable bar date.

11-11795

PHOENIX, AZ 85053

89 9/13/2011 2066

V&T CARBONIC, INC 18350 BEDFORD CIRCLE LA PUENTE, CA 91744

$273.00 UNS

Claim filed after the applicable bar date.

11-11795

90 9/22/2011

VEOLIA ES SOLID WASTE SOUTHEAST, INC. ATTN: MARY MELONE

2098

$1,362.52 503(b)(9)

Claim filed after the applicable bar date.

11-11795

P.O. BOX 6484 CAROL STREAM, IL 60197-6484

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

Page 15 of 18

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) NON-SUBSTANTIVE OMNIBUS OBJECTION TO CLAIMS - EXHIBIT B LATE-FILED CLAIMS OBJECTIONS

Name of Claimant 8/29/2011 1955 Claim filed after the applicable bar date. $1,700.00 503(b)(9)

Date Filed

Claim Number

Claim Amount/Class*

Reason for Disallowance

Filed In Case(s)* 11-11801

91

WATER TECHNIQUES ATTN: ANA AGUILERA 2915 DAIMLER ST. SANTA ANA, CA 92705 8/23/2011 1924 $735.63 503(b)(9), PRI, and UNS Claim filed after the applicable bar date.

92

WATERBURY PROPERTY MANAGEMENT LLC ATTN: J. W. KISSLING

11-11795

3251 COUNTY HOME RD. MARION, IA 52302 8/29/2011 2006 $9,220.74 UNS

93

WEST PENN POWER COMPANY ATTN: BOBBIE JO LAFONTAINE P.O. BOX 1392 FAIRMONT, WV 26555-1392 9/13/2011 2069 $18,742.50 UNS

Claim filed after the applicable bar date.

11-11795

94

WEWS E.W. SCRIPPS CO.

Claim filed after the applicable bar date.

11-11795

ATTN: JEFFREY HARDEN 312 WALNUT ST CINCINNATI, OH 43215 8/19/2011 1882 $637.50 503(b)(9) Claim filed after the applicable bar date. 00-00000

95

WHEELER BROADCASTING, INC. KEYG AM/FM KXAA FM ATTN: NILUFER WHEELER P.O. BOX K GRAND COULEE, WA 99133 8/22/2011 1905

96

WILMER SCHARF 14600 BEVERLY LANE

$10,000.00 UNS

Claim filed after the applicable bar date.

00-00000

SAVAGE, MN 53378

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

Page 16 of 18

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) NON-SUBSTANTIVE OMNIBUS OBJECTION TO CLAIMS - EXHIBIT B LATE-FILED CLAIMS OBJECTIONS

Name of Claimant 8/22/2011 1893 Claim filed after the applicable bar date. $19,438.91 UNS

Date Filed

Claim Number

Claim Amount/Class*

Reason for Disallowance

Filed In Case(s)* 11-11795

97

WISCONSIN PUBLIC SERVICE CORP ATTN: D STANGE P.O. BOX 19003 GREEN BAY, WI 54307-9003 9/12/2011 2060 $4,109.75 503(b)(9) Claim filed after the applicable bar date.

98

WJHL-TV ATTN: NANCY MAST

11-11795

P.O. BOX 26587 RICHMOND, VA 23261-6587 8/25/2011 1939 $131.84 503(b)(9) Claim filed after the applicable bar date. 11-11795

99

ZEE MEDICAL SERVICE #34 AKA CAPITAL INDUSTRIAL MEDICAL SUPPLY CO. INC. 107 BRYANT ST OJAI, CA 93023

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

Page 17 of 18

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) NON-SUBSTANTIVE OMNIBUS OBJECTION TO CLAIMS - EXHIBIT B LATE-FILED CLAIMS OBJECTIONS

Name of Claimant

Date Filed

Claim Number

Claim Amount/Class*

Reason for Disallowance

Filed In Case(s)*
201110181552

* Debtor Case Number Legend

11-11795 11-11796 11-11797 11-11798 11-11799 11-11800

PERKINS & MARIE CALLENDER’S INC. PERKINS & MARIE CALLENDER'S HOLDING INC. PERKINS & MARIE CALLENDER'S REALTY LLC PERKINS FINANCE CORP. WILSHIRE RESTAURANT GROUP LLC PMCI PROMOTIONS LLC

11-11801 11-11802 11-11803 11-11804 11-11805 11-11806 00-00000

MARIE CALLENDER PIE SHOPS, INC. MARIE CALLENDER WHOLESALERS, INC. MACAL INVESTORS, INC. MCID, INC. WILSHIRE BEVERAGE, INC. FIV CORP. NO DEBTOR AND CASE GIVEN

Claim Class Code Legend UNS Unsecured Claim PRI Priority Claim SEC Secured Claim 503(b)(9) 503(b)(9) Claim ADM Administrative Claim

Page 18 of 18

EXHIBIT C Duplicate Claims

01: 11462710.2

070242.1001

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) OMNIBUS OBJECTION TO CLAIMS - EXHIBIT C DUPLICATE CLAIMS OBJECTION Remaining Claim No. Duplicate Claim to be Expunged Claim Amount/Class $17,320.23 UNS Duplicate Claim Reason for Disallowance 1864 11-11795 1821 Filed In Case(s)*

Claimant

1

ADVANTAGE, INC. C/O MARES LTD. 912 RICHMOND ST. APPLETON, WI 54911 27 606 Duplicate Claim $11,769.00 PRI

2

ANDREA NICOLE WALKER 2539 MARSH DRIVE SAN RAMON, CA 94583

11-11795

3 85

CANNEY'S WATER CONDITIONING, INC. ATTN: ROSE BIRDSALL 3712 MILLER ROAD KALAMAZOO, MI 49001 188 232 $3,051.05 UNS

485

$165.78 UNS

Duplicate Claim

11-11795

4

CITY OF WINTER HAVEN ATTN: DEBBIE MURPHY UTILITY ACCOUNT / FIELD SERVICES DIV. P.O. BOX 2277 WINTER HAVEN, FL 33883-2277 1468 1469 No Amt Given** PRI

Duplicate Claim

11-11795

5

COOPER & MORA BETH W. MORA IN RE: SHERRYL ROWTON 18 CROW CANYON COURT, SUITE 145 SAN RAMON, CALIFORNIA 94583 1470 1471

Duplicate Claim

11-11795

6

COOPER & MORA BETH W. MORA IN RE: SHERRYL ROWTON 18 CROW CANYON COURT, SUITE 145 SAN RAMON, CALIFORNIA 94583

No Amt Given** PRI

Duplicate Claim

11-11801

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

Page 1 of 11

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) OMNIBUS OBJECTION TO CLAIMS - EXHIBIT C DUPLICATE CLAIMS OBJECTION Remaining Claim No. Duplicate Claim to be Expunged Claim Amount/Class No Amt Given** PRI Duplicate Claim Reason for Disallowance 1800 11-11795 1798 Filed In Case(s)*

Claimant

7

COOPER & MORA BETH W. MORA IN RE: SHERRYL ROWTON 18 CROW CANYON COURT, SUITE 145 SAN RAMON, CA 94583 1779 1867 $7,921.24 UNS $9,382.16 PRI Duplicate Claim

8

COPIA GROUP LLC ATTN: YOOMI GETZ P.O. BOX 130534 CARLSBAD, CA 92013 1534 1820 $5,756.06 PRI $135,404.37 UNS

11-11795

9

ERETZ LLC ATTN: SALLY RUBENSTEIN 2885 KNOX AVENUE SOUTH, #505 MINNEAPOLIS, MN 55408 178 645 $3,709.42 UNS

Duplicate Claim

11-11795

10

GASKETEERS MOBILE GASKET SERVICE P.O. BOX 350757 JACKSONVILLE, FL 32235

Duplicate Claim

11-11795

11 111

GLATECH PRODUCTIONS, LLC ATTN: MOSHE M. EIDER 325 SECOND STREET LAKEWOOD, NJ 08701 475 546

480

$3,115.00 UNS

Duplicate Claim

11-11795

12

GREENLEAF LAWN LLC ATTN: EMILY BRUZA P.O. BOX 35765 TULSA, OK 74153

$1,700.00 503(b)(9)

Duplicate Claim

11-11801

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

Page 2 of 11

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) OMNIBUS OBJECTION TO CLAIMS - EXHIBIT C DUPLICATE CLAIMS OBJECTION Remaining Claim No. Duplicate Claim to be Expunged Claim Amount/Class $394.00 UNS Duplicate Claim Reason for Disallowance 1080 11-11795 827 Filed In Case(s)*

Claimant

13

HASTINGS STAR GAZETTE INC - RIVER TOWN NEWSPAPER GROUP ATTN: BECKY WAGNER RUKA P.O. BOX 15 RED WING, MN 55066 201 487 $75,731.83 SEC Duplicate Claim

14

HENNEPIN COUNTY TREASURER ATTN: VICCI LEE A600 GOVERNMENT CENTER 300 S 6TH ST MINNEAPOLIS, MN 55487 202 488 $131,848.84 SEC

11-11795

15

HENNEPIN COUNTY TREASURER ATTN: VICCI LEE A600 GOVERNMENT CENTER 300 S 6TH ST MINNEAPOLIS, MN 55487 203 489 $37,383.41 SEC

Duplicate Claim

11-11795

16

HENNEPIN COUNTY TREASURER ATTN: VICCI LEE A600 GOVERNMENT CENTER 300 S 6TH ST

Duplicate Claim

11-11795

MINNEAPOLIS, MN 55487 204 490 $72,885.78 SEC Duplicate Claim 11-11795

17

HENNEPIN COUNTY TREASURER ATTN: VICCI LEE A600 GOVERNMENT CENTER 300 S 6TH ST MINNEAPOLIS, MN 55487 205 491

18

HENNEPIN COUNTY TREASURER ATTN: VICCI LEE A600 GOVERNMENT CENTER 300 S 6TH ST MINNEAPOLIS, MN 55487

$120,395.03 SEC

Duplicate Claim

11-11795

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

Page 3 of 11

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) OMNIBUS OBJECTION TO CLAIMS - EXHIBIT C DUPLICATE CLAIMS OBJECTION Remaining Claim No. Duplicate Claim to be Expunged Claim Amount/Class $68,178.99 SEC Duplicate Claim Reason for Disallowance 493 11-11795 206 Filed In Case(s)*

Claimant

19

HENNEPIN COUNTY TREASURER ATTN: VICCI LEE A600 GOVERNMENT CENTER 300 S 6TH ST MINNEAPOLIS, MN 55487 207 494 $59,426.12 SEC Duplicate Claim

20

HENNEPIN COUNTY TREASURER ATTN: VICCI LEE A600 GOVERNMENT CENTER 300 S 6TH ST MINNEAPOLIS, MN 55487 208 496 $68,770.56 SEC

11-11795

21

HENNEPIN COUNTY TREASURER ATTN: VICCI LEE A600 GOVERNMENT CENTER 300 S 6TH ST MINNEAPOLIS, MN 55487 209 497 $56,154.99 SEC

Duplicate Claim

11-11795

22

HENNEPIN COUNTY TREASURER ATTN: VICCI LEE A600 GOVERNMENT CENTER 300 S 6TH ST

Duplicate Claim

11-11795

MINNEAPOLIS, MN 55487 210 498 $47,635.32 SEC Duplicate Claim 11-11795

23

HENNEPIN COUNTY TREASURER ATTN: VICCI LEE A600 GOVERNMENT CENTER 300 S 6TH ST MINNEAPOLIS, MN 55487 211 499

24

HENNEPIN COUNTY TREASURER ATTN: VICCI LEE A600 GOVERNMENT CENTER 300 S 6TH ST MINNEAPOLIS, MN 55487

$55,381.25 SEC

Duplicate Claim

11-11795

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

Page 4 of 11

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) OMNIBUS OBJECTION TO CLAIMS - EXHIBIT C DUPLICATE CLAIMS OBJECTION Remaining Claim No. Duplicate Claim to be Expunged Claim Amount/Class $53,312.42 SEC Duplicate Claim Reason for Disallowance 501 11-11795 212 Filed In Case(s)*

Claimant

25

HENNEPIN COUNTY TREASURER ATTN: VICCI LEE A600 GOVERNMENT CENTER 300 S 6TH ST MINNEAPOLIS, MN 55487 213 502 $60,425.88 SEC Duplicate Claim

26

HENNEPIN COUNTY TREASURER ATTN: VICCI LEE A600 GOVERNMENT CENTER 300 S 6TH ST MINNEAPOLIS, MN 55487 1529 1536 $19,990,396.62 UNS

11-11795

27

JANELL MCCLAIN AND MARC MEALIE

Duplicate Claim

11-11799

ON BEHALF OF THEMSELVES AND OTHERS C/O KINGSLEY AND KINGSLEY ATTN: ERIC KINGSLEY, ESQ. 16133 VENTURA BL, SUITE 1200 ENCINO, CA 91436 944 1464 $1,470.50 UNS Duplicate Claim 11-11795

28

KTFT TELEVISION #5996 C/O SZABO ASSOCIATES, INC. ATTN: SANDI M. GARRIS 3355 LENOX ROAD NE, 9TH FLOOR

ATLANTA, GA 30326 958 959 $238.00 503(b)(9) Duplicate Claim 00-00000

29

KYLE'S REFRIGERATION & ELECTRICAL ATTN: KYLE AGEE 511 S POPLAR AVE KENTON, TN 38233 120 538

30

M & W GLASS CO., INC. ATTN: WALTER B. BUTLER 149 COMMERCIAL DR. ATOKA, TN 38004

$835.00 PRI

Duplicate Claim

11-11795

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

Page 5 of 11

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) OMNIBUS OBJECTION TO CLAIMS - EXHIBIT C DUPLICATE CLAIMS OBJECTION Remaining Claim No. Duplicate Claim to be Expunged Claim Amount/Class $390.00 UNS Duplicate Claim Reason for Disallowance 478 11-11795 126 Filed In Case(s)*

Claimant

31

MARK MATHIE D/B/A CLEAR VISIONS WINDOW CLEANING P.O. BOX 1862 WAUSAU, WI 54402 247 476 Duplicate Claim $1,161.00 UNS

32

MIKE CARROLL SERVICES 2908 NW 22ND PLACE CAPE CORAL, FL 33912

11-11795

33 972

MINNESOTA CONCRETE SPECIAL INC ATTN: SUSAN WARNER 595 RANCOLPH AVE ST PAUL, MN 55102 1266 1981 $610.32 UNS

1979

$1,375.00 503(b)(9)

Duplicate Claim

11-11795

34

NATIONAL COMMUNICATIONS SERVICES ATTN: GARY HEGARTY 1100 LUND BLVD. ANOKA, MN 55303 1364 1858

Duplicate Claim

11-11801

35

OUR TOWN MAGAZINE

$688.50 UNS

Duplicate Claim

11-11795

ATTN: BRIE S. TYLER 1734 HWY 95, STE 101 BULLHEAD CITY, AZ 86442 425 1975 $319.14 UNS Duplicate Claim 11-11795

36

PRO-TEMP, INC. ATTN: CAL VAN HEMERT 453 WEST 22ND STREET HOLLAND, MI 49423

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

Page 6 of 11

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) OMNIBUS OBJECTION TO CLAIMS - EXHIBIT C DUPLICATE CLAIMS OBJECTION Remaining Claim No. Duplicate Claim to be Expunged Claim Amount/Class $958.08 UNS Duplicate Claim Reason for Disallowance 892 11-11795 690 Filed In Case(s)*

Claimant

37

R & R NURSERY AND LANDSCAPE ATTN: RITA C. OSTER P.O. BOX 393 EAGLE CREEK, OR 97022 198 484 Duplicate Claim $143.21 UNS

38

READING & SON PLUMBING, INC. ATTN: AMY MILLER 7712 N. CRESTLINE DR. PEORIA, IL 61615 816 1971 $2,140.32 UNS Duplicate Claim

11-11795

39

REDDI ROOT'R INC ATTN: LINDA FELICH 4011 BONNER INDUSTRIAL DR SHAWNEE, KS 66226-2104 1157 1158 $3,500,000.00 UNS

11-11795

40

RICHARD A. HARRIS, ESQ. RE: HIGINIO GUTIERREZ-MELO 801 SOUTH FOURTH STREET LAS VEGAS, NV 89101 217 486

Duplicate Claim

11-11795, 11-11801

41

RICK SCOTT CONSTRUCTION, INC.

$1,731.93 UNS

Duplicate Claim

11-11795

ATTN: RICK SCOTT 4303 N. PLEASANT VIEW RD. PONCA CITY, OK 74602 1797 1801 No Amt Given** PRI Duplicate Claim 11-11801

42

ROWTON, SHERRYL C/O COOPER & MORA, APC ATTN: BETH W. MORA 18 CROW CANYON COURT, SUITE 145 SAN RAMON, CA 94583

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

Page 7 of 11

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) OMNIBUS OBJECTION TO CLAIMS - EXHIBIT C DUPLICATE CLAIMS OBJECTION Remaining Claim No. Duplicate Claim to be Expunged Claim Amount/Class $8,407.60 SEC Duplicate Claim Reason for Disallowance 83 11-11801 481 Filed In Case(s)*

Claimant

43

SAN MATEO COUNTY ATTN: RENATO LILLES SANDIE ARNOTT, TAX COLLECTOR 555 COUNTY CENTER, 1ST FLOOR REDWOOD CITY, CA 94063-0966 504 1479 $51.80 UNS Duplicate Claim

44

SEATTLE PUBLIC UTILITIES ATTN: CAROL D. WIDHALM P.O. BOX 34018 SEATTLE, WA 98124-4018 23 1163 $13,762.02 UNS

11-11795

45

SHAW INDUSTRIES, INC. ATTN: DAVID HOPKINS P.O. BOX 40 DALTON, GA 30722 1428 1872 $118,231.84 UNS

Duplicate Claim

11-11795

46

SOUTHERN CALIFORNIA EDISON COMPANY ATTN: CREDIT AND PAYMENT SERVICES 300 N. LONE HILL AVE SAN DIMAS, CA 91773 10 477

Duplicate Claim

11-11801

47

SOUTHERN WINE & SPIRITS OF ATTN: FLORA GARCIA 17101 VALLEY VIEW AVE CERRITOS, CA 90703 912 2016

$12,981.74 UNS

Duplicate Claim

11-11795

48

STAN'S DISCOUNT ROOTER & PUMPING ATTN: JAMIE HART 4100 BUCK OWENS BLVD BAKERSFIELD, CA 93308

$1,511.23 UNS

Duplicate Claim

11-11801

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

Page 8 of 11

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) OMNIBUS OBJECTION TO CLAIMS - EXHIBIT C DUPLICATE CLAIMS OBJECTION Remaining Claim No. Duplicate Claim to be Expunged Claim Amount/Class $627.00 503(b)(9) Duplicate Claim Reason for Disallowance 1999 11-11795 1436 Filed In Case(s)*

Claimant

49

SUTCLIFFE FARMS INC. ATTN: KEVIN G. SUTCLIFFE 4610 S. FEDERAL AVE. MASON CITY, IA 50401 1453 1462 Duplicate Claim $12,178.85 UNS

50

SWEETENER PRODUCTS COMPANY C/O LESLIE R. HOROWITZ CLARK & TREVITHICK 800 WILSHIRE BOULEVARD, 12TH FLOOR LOS ANGELES, CA 90017 1461 1463 $12,178.85 UNS Duplicate Claim

11-11802

51

SWEETENER PRODUCTS COMPANY C/O LESLIE R. HOROWITZ CLARK & TREVITHICK 800 WILSHIRE BOULEVARD, 12TH FLOOR LOS ANGELES, CA 90017 2087 2108 $1,099.98 PRI

11-11801

52

TEXAS COMPTROLLER OF PUBLIC OFFICE OF THE ATTORNEY GENERAL BANKRUPTCY - COLLECTIONS DIVISION P. O. BOX 12548 AUSTIN, TX 78711-2548 1776 1777

Duplicate Claim

11-11795

53

THIMESCH LAW OFFICES ATTN: TIMOTHY S. THIMESCH, ESQ. RE: NEVA LEMA 158 HILLTOP CRESCENT WALNUT CREEK, CA 94597 1072 1168

$220,000.00 UNS

Duplicate Claim

11-11801

54

THOMSON WEST ATTN: TOM M CANEFF 610 OPPERMAN DRIVE, D6-11-3710 EAGAN, MN 55123

$1,887.58 UNS

Duplicate Claim

11-11795

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

Page 9 of 11

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) OMNIBUS OBJECTION TO CLAIMS - EXHIBIT C DUPLICATE CLAIMS OBJECTION Remaining Claim No. Duplicate Claim to be Expunged Claim Amount/Class $3,215.20 PRI and SEC Duplicate Claim Reason for Disallowance 895 11-11795 705 Filed In Case(s)*

Claimant

55

TREASURER - TWIN FALLS COUNTY ATTN: DEBBIE KAUFFMAN BOX 88 TWIN FALLS, ID 83303-0088 822 1171 Duplicate Claim $833.13 UNS

56

VENTURA RENTAL CENTER C/O NORDMAN CORMANY HAIR & ATTN: WILLIAM E. WINFIELD 1000 TOWN CENTER DRIVE SIXTH FLOOR OXNARD, CA 93036 214 483 $3,000.50 UNS Duplicate Claim

11-11795

57

WICU-TV ATTN: BERNADETTE MILLER 3514 STATE STREET ERIE, PA 16508 215 482 $1,627.75 UNS

11-11795

58

WSEE-TV ATTN: BERNADETTE MILLER 3514 STATE STREET ERIE, PA 16508

Duplicate Claim

11-11795

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

Page 10 of 11

PERKINS & MARIE CALLENDER'S, INC., ET AL. CASE NO. 11-11795 (JOINTLY ADMINISTERED) OMNIBUS OBJECTION TO CLAIMS - EXHIBIT C DUPLICATE CLAIMS OBJECTION Remaining Claim No. Duplicate Claim to be Expunged Claim Amount/Class Reason for Disallowance Filed In Case(s)*

Claimant

Debtor Case Number Legend 11-11795 PERKINS & MARIE CALLENDER’S INC. 11-11796 PERKINS & MARIE CALLENDER'S HOLDING INC. 11-11797 PERKINS & MARIE CALLENDER'S REALTY LLC 11-11798 PERKINS FINANCE CORP. 11-11799 WILSHIRE RESTAURANT GROUP LLC 11-11800 PMCI PROMOTIONS LLC 11-11801 MARIE CALLENDER PIE SHOPS, INC. 11-11802 MARIE CALLENDER WHOLESALERS, INC. 11-11803 MACAL INVESTORS, INC. 11-11804 MCID, INC. 11-11805 WILSHIRE BEVERAGE, INC. 11-11806 FIV CORP. 00-00000 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 11 of 11