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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. 1356

CERTIFICATION OF COUNSEL REGARDING PROPOSED ORDER SUSTAINING, IN PART, 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 On November 28, 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’ 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 [Docket No. 1356] (the “Objection”).2 Thereafter, the following parties (collectively, the “Respondents,” and

together with the Debtors, the “Parties”) provided the Debtors with an informal response regarding the Objection: Claims Recovery Group LLC as assignee of Claim 2106 of

Southeastern [informal]; and Madison Gas and Electric (“MGE”) [informal] (collectively, the “Responses”). Prior to the objection deadline of December 12, 2011 at 4:00 p.m. (ET), no other responses to the Objection were received by the Debtors.
1

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: 11683165.1

070242.1001

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 in part through certain modifications to the proposed form of order for the Objection (the “Proposed Order”) and Exhibit A to the Proposed Order. In addition, the Debtors and MGE have determined that it is in their respective best interests to adjourn the Objection solely as it pertains to the Disputed Claim that is the subject of MGE’s Response. In light of the foregoing, attached hereto as Exhibit 1 is a revised Proposed Order (the “Revised Proposed Order”), together with a revised Exhibit A thereto.3 The Debtors submit that the Revised 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 Revised Proposed Order. Remainder of page intentionally left blank

3

For ease of reference, attached hereto as Exhibit 2 is a copy of the Revised Proposed Order marked against the Proposed Order (the “Blackline”). The Blackline does not include a marked copy of Exhibit A to the Revised Proposed Order, but Exhibit A has been revised consistent with the Parties’ related discussions.

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01: 11683165.1 070242.1001

Accordingly, the Debtors respectfully request the Court to enter the Revised Proposed Order, attached hereto as Exhibit 1, without further notice or a hearing. Dated: December 21, 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 CALLENDER’S INC., ET AL., Debtors

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01: 11683165.1 070242.1001

EXHIBIT 1 Revised Proposed Order

01: 11683165.1

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. 1356 and ______

ORDER SUSTAINING, IN PART, 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 Court’s determination that the relief requested in 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.
2

1

01: 11493772.3

070242.1001

Objection is in the best interests of the Debtors, their estates and creditors and other parties in interest; and sufficient cause appearing for the relief requested in the Objection, it is hereby ORDERED, ADJUDGED AND DECREED that: 1. The Objection is sustained to the extent provided for herein and on Exhibit A

attached hereto. 2. 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. The Objection shall be deemed to be withdrawn without prejudice solely as it

pertains to Claim Number 2106 of Claims Recovery Group LLC as assignee of Southeastern. 4. 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. 5. 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: 11493772.3

070242.1001

EXHIBIT A Reclassified Claims

01: 11493772.3

070242.1001

201112201748

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

1

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.

2

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

3

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.

5

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

6

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.

8

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

9

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.

* - 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) OVERSTATED LEASE REJECTION DAMAGES CLAIMS

Claimant Reason

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

Modified Claim Amount/ Classification

18
$500,000.00 UNS $324,160.43 UNS

BATE, RUSSELL M. AND MARY LOU C/O CAROLYN V. JOHNSON, POA $3,000,000.00 $324,160.43

1840

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

503(b)(9) SEC

11-11795

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

P.O. BOX 700742

SAN JOSE, CA 95170-0742

Section 502(b)(6) of the Bankruptcy Code limits claims for damages resulting from the rejection of a lease of real property to the rent reserved by the applicable lease, without acceleration, for the greater of (i) one year or (ii) 15% of the remaining term of the applicable lease (but not to exceed three years) from the Petition Date, plus any unpaid rent due under such lease, without acceleration, on the Petition Date. Based on a review of the Debtors’ books and records, unpaid rent as of the Petition Date is owed to this claimant in the amount of $19,166.67. Therefore, pursuant to section 502(b)(6) of the Bankruptcy Code, the Debtors believe that the claim should be capped at $324,160.43 and such amount should be reclassified to a general unsecured claim. $0.00 503(b)(9)
$103.59 UNS

19

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

990

$103.59

503(b)(9)

11-11795

3714 N VERMILION ST. DANVILLE, IL 61832

$103.59

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 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

20
$367.38 UNS

BLACK HAWK ELECTRICAL CO. ATTN: KIM RAGSDALE $367.38 $367.38

909

$235.98 $131.40

PRI UNS

11-11795

$0.00 PRI

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.

21

BLOOM'N HOUSE

1041

$181.79

503(b)(9)

11-11795

$0.00 503(b)(9) $181.79 UNS

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. $0.00 503(b)(9) $360.00 UNS

22

BLUE GLACIER GARDENS

1242

$360.00

503(b)(9)

11-11801

ATTN: KEN BOWERMAN $360.00

P.O. BOX 178 $360.00

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.

* - 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

23
$8,031.12 UNS

BRAINERD PUBLIC UTILITIES ATTN: JANA PERNULA $8,031.12 $8,031.12

723

$8,031.12

503(b)(9)

11-11795

$0.00 503(b)(9)

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. $1,731.11 503(b)(9)

25

BRUCE'S REPAIR SERVICE

426

$3,843.64

503(b)(9)

11-11801

ATTN: BRUCE A. GALASSO $3,843.64

$2,112.53 UNS
$3,843.64

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.

* - 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

26
$200.00 UNS

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

550

$200.00

503(b)(9) and UNS

11-11795

$0.00 503(b)(9)

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.

27

CARTRIDGE WORLD WALNUT CREEK

736

$244.71

503(b)(9)

11-11801

$0.00 503(b)(9) $244.71 UNS

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. $0.00 503(b)(9) $0.00 PRI $448.20 UNS $448.20

28

CASCADE ELECTRONICS

679

$448.20

ATTN: LESLIE NORDLUM $448.20

503(b)(9) and PRI

11-11801

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.

* - 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

29

CASE ELECTRIC LLC ATTN: STACEY M CASE $844.36 $844.36

640

$844.36

503(b)(9) and UNS

11-11795

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

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

CHERRY CITY ELECTRIC

796

$576.79

503(b)(9)

11-11801

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

ATTN: TED SHARP $576.79 $576.79

1596 22ND STREET S.E.

SALEM, OR 97302

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 PRI $720.00 UNS

31

CHIT-CHAT PRODUCTIONS

1434

$720.00

PRI

11-11795

ATTN: PHYLLIS CHATHAM $720.00

4939 OLIVER AVE NORTH $720.00

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.

* - 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

32
$595.68 UNS

CITY LITES NEON INC ATTN: MARTHA A DAVIS $595.68 $595.68

527

$595.68

503(b)(9)

11-11801

$0.00 503(b)(9)

902 NW 49 TH ST 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

CITY OF CRYSTAL, MN

728

$2,453.48

SEC

11-11795

$0.00 SEC $2,453.48 UNS

ATTN: CHARLES HANSEN $2,453.48

4141 DOUGLAS DRIVE NORTH $2,453.48

CRYSTAL, MN 55422

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.

34

528

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

No Amt Given** $4,213.75

503(b)(9) UNS

11-11795

$0.00 503(b)(9)
$4,213.75 UNS

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

$4,213.75

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.

* - 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

35
$2,102.78 UNS

CITY OF JAMESTOWN, ND ATTN: ELAINE KNUDSON $2,102.78 $2,102.78

1883

$2,102.78

503(b)(9)

11-11795

$0.00 503(b)(9)

102 THIRD AVE SE 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.
$0.00 503(b)(9) $1,802.68 UNS

36

CITY OF MERCED

2163

$1,802.68

503(b)(9)

11-11801

ATTN: RENIE FAGUNDES $1,802.68

678 W 18TH ST $1,802.68

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.

* - 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

37
$6,677.36 UNS

CLAIMS RECOVERY GROUP LLC AS ASSIGNEE OF AUTUMN FOODS $6,677.36 $6,677.36

1712

$6,460.00 $217.36

503(b)(9) UNS

11-11795

$0.00 503(b)(9)

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.

38

CLEARWATER ENTERPRISES, L.L.C.

968

$593.46

503(b)(9)

11-11795

ATTN: LISA OWENS $1,349.99

$756.53

UNS

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

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.

* - 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

39
$1,368.23 UNS

COMMERCIAL LIGHTING SERV., INC ATTN: PERRY BETHEL $1,586.10 $1,586.10

1677

$1,586.10

503(b)(9) and UNS

11-11795

$217.87 503(b)(9)

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.

40
$493.95

277

$82.29

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

503(b)(9) UNS

11-11795

$0.00 503(b)(9)
$576.24 UNS

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.

41

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.

* - 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

42
$240.00 UNS

DRAIN WORKS LLC ATTN: LILLIE COOPER $240.00 $240.00

812

$240.00

503(b)(9)

11-11795

$0.00 503(b)(9)

P.O. BOX 545 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.

43

E M C CLEANING, INC

975

PRI

11-11795

ATTN: ED KRZESOWIAK $324.59 $324.59

$21.59 $303.00

UNS

$0.00 PRI $324.59 UNS

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

44

E.B. MILLER CONTRACTING, INC.

703

$1,755.00

503(b)(9)

11-11795

ATTN: JENNIFER MILLER $1,755.00

1701 MILLS AVENUE $1,755.00

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.

* - 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

45
$125.00 UNS

ENGLISH GARDEN FLORIST ATTN: DAVID FILTER $125.00 $125.00

552

$125.00

503(b)(9)

11-11801

$0.00 503(b)(9)

4171 S. MARYLAND PARKWAY 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.

46

FISH WINDOW CLEANING

427

$331.00

503(b)(9)

11-11795

$0.00 503(b)(9) $331.00 UNS

ATTN: RANDY CROSS $331.00

P.O. BOX 723 $331.00

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.

47

FOOD EQUIPMENT REPAIR SERVICE

1969

$2,160.06

503(b)(9)

11-11801

ATTN: MICHAEL AMHNDOLI $2,160.06

$9.79 503(b)(9) $2,150.27 UNS $2,160.06

1618 SAN RAMON WAY

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.

* - 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

48
$475.00 UNS

FOXWORTH PROPERTY MAINTENANCE ATTN: ERNEST FOXWORTH $475.00 $475.00

358

$475.00

503(b)(9)

11-11795

$0.00 503(b)(9)

18601 MATT RD 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.

49

FRED J. PIETTE COMPANY, INC

1810

$8,591.00

503(b)(9)

11-11795

ATTN: ANTHONY PIETTE $8,591.00

$0.00 503(b)(9) $8,591.00 UNS $8,591.00

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

50

FUTURE SERVICES, INC

1077

$482.07

503(b)(9)

11-11795

ATTN: ERIC R. BRANDT $482.07

1114 PUTMAN AVE. $482.07

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.

* - 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

51
$2,694.50 UNS

GAP BROADCASTING DULUTH LLC ATTN: SUSAN GARVER $2,694.50 $2,694.50

738

$1,658.35 $1,036.15

503(b)(9) UNS

11-11795

$0.00 503(b)(9)

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.

52

GARY'S MOWING SERVICE

351

$245.00

503(b)(9)

11-11795

ATTN: GARY BOMSTAD $245.00 $245.00

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

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.

53
No Amt Given**

GORDON, KIM P.O. BOX 42 $540.00

946

$540.00

503(b)(9) PRI

11-11795

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

MOORHEAD, MN 56561

$540.00

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 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

54
$725.00 UNS

GREAT LAKES SERVICE ATTN: WENDY CLOUSER $725.00 $725.00

357

$725.00

503(b)(9) and UNS

11-11795

$0.00 503(b)(9)

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.

55

GREEN BAY SWEEP SERVICE

529

$188.00

503(b)(9)

11-11795

$0.00 503(b)(9) $188.00 UNS

ATTN: THOMAS RENTMEESTER $188.00

P.O. BOX 8294 $188.00

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

56

GREG'S GRASS SERVICE

839

$197.17

503(b)(9)

11-11795

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.

* - 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

57
$209.81 UNS

HERMAN'S PLUMBING SERVICE INC. ATTN: LAVEARL F MOORE $209.81 $209.81

511

$209.81

503(b)(9)

11-11795

$0.00 503(b)(9)

943 S. NEVADA AVENUE 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.

58

HOLLAND BOARD OF PUBLIC WORKS

406

$2,364.36

ATTN: JULIE THOMPSON $2,364.36

503(b)(9) and SEC

11-11795

$0.00 503(b)(9) $0.00 SEC $2,364.36 UNS $2,364.36

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.

* - 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

59
$24,550.00 UNS

HOLTON FOOD PRODUCTS COMPANY ATTN: DAVID HOLTON $24,550.00 $24,550.00

1202

No Amt Given** $24,550.00

503(b)(9) UNS

11-11795

$0.00 503(b)(9)

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.

60

HOODZ OF ORLANDO

434

$115.84

503(b)(9)

11-11795

ATTN: MARK CHRIST $115.84 $115.84

$0.00 503(b)(9) $115.84 UNS

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.

61

INTERLUBE CORPORATION ATTN: C.M. CLEVES $272.70

1036

$272.70

503(b)(9)

11-11795

$178.20 503(b)(9) $94.50 UNS $272.70

4646 BAKER AVENUE 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.

* - 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

62
$120.00 UNS

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

1384

$120.00

PRI

11-11801

$0.00 PRI

30 COACHMAN DR EUGENE, OR 97405

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.

63 $73.48 $73.48 UNS

JIMMY'S FLOWER SHOP

983

No Amt Given**

SEC

11-11801

$0.00 SEC $73.48 UNS $73.48

ATTN: KATHY MCKNIGHT

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.

64

JOEBGEN, MICHAEL

1549

$2,583.00

PRI

11-11795

323 4TH ST. N.W. $3,447.00

$864.00

UNS

$0.00 PRI $3,447.00 UNS $3,447.00

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.

* - 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

65
$1,332.50 UNS

JOHN HEINLEIN CONSTRUCTION INC ATTN: JOHN HEINLEIN $1,332.50 $1,332.50

977

$1,332.50

503(b)(9) and PRI

11-11795

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

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.
$0.00 PRI $385.18 UNS

66

JOHN'S LOCK & KEY, INC.

1675

$385.18

PRI

11-11795

ATTN: H. KRISTEN ROLAND $385.18

2901 1ST AVENUE SE $385.18

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.

67

140

$294.51

PRI

11-11795

$0.00 PRI
$294.51 UNS

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

ATTN: LISA R. WETZLER 111 SOUTH CHERRY STREET, SUITE 3200 OLATHE, KS 66061

$294.51

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.

* - 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

68
$197.95 UNS

JOHNSON SIGN SERVICE ATTN: JEANNIE JOHNSON $197.95 $197.95

1824

$197.95

503(b)(9)

11-11795

$0.00 503(b)(9)

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

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.

69 $1,955.00 $4,335.00 UNS

KAAL-TV

1996

$2,380.00

503(b)(9)

11-11795

$0.00 503(b)(9) $4,335.00 UNS $4,335.00

ATTN: DEBRA NERUD

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

70

KIMT-TV

414

$5,226.04

503(b)(9)

11-11795

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.

* - 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

71
$1,484.10 UNS

KSUM KFMC ATTN: ANNE BROWN $1,484.10 $1,484.10

402

$1,484.10

503(b)(9)

11-11795

$0.00 503(b)(9)

1371 WEST LAIR ROAD 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.

72

LAREW CO. INC

1762

$562.18

503(b)(9)

11-11795

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

ATTN: KONNIE BACHELDER $562.18

1611 WILLOWCREEK DR. $562.18

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

73

M & M RESTAURANT SUPPLY & SERVICE

1260

$139.79

503(b)(9)

11-11801

ATTN: MARIBETH DURAZO $139.79

300 E. OAK ST. $139.79

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.

* - 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

74
$835.00 UNS

M & W GLASS CO., INC. ATTN: WALTER B. BUTLER $835.00 $835.00

120

$835.00

PRI and UNS

11-11795

$0.00 PRI

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.

75

MALLET & CO INC

355

$38.21

503(b)(9)

11-11795

$0.00 503(b)(9) $38.21 UNS

ATTN: MATTHEW KARLOVITZ $38.21 $38.21

P.O. BOX 474

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.

76

442

MANKATO SIGN SERVICE ATTN: CHARLES HOLZINGER $163.99

No Amt Given** $163.99

503(b)(9) UNS

11-11795

$0.00 503(b)(9)
$163.99 UNS

1310 VICTORY DRIVE SOUTH MANKATO, MN 56001

$163.99

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 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

77
$516.53 UNS

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

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.

78

MCFADDEN-DALE INDUSTRIAL HARDWARE

2009

$398.94

503(b)(9)

11-11801

$258.76 503(b)(9)

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.

79

MCMILLAN ELECTRIC

2012

$750.38

503(b)(9)

11-11795

KNZ CORPORATION $750.38

$0.00 503(b)(9) $750.38 UNS $750.38

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.

* - 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

80
$645.47 UNS

MEYER ELECTRIC INC ATTN: PAUL H. MEYER $645.47 $645.47

601

$645.47

503(b)(9)

11-11795

$0.00 503(b)(9)

3513 N. 10 MILE DRIVE 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.

81

MINNESOTA CONCRETE SPECIALTIES INC

972

$1,375.00

503(b)(9)

11-11795

ATTN: SUSAN WARNER $1,375.00 $1,375.00

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

3147 CALIFORNIA STREET NE #101

MINNEAPOLIS, MN 55418

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) $36.87 UNS

82

NELCO INC.

1075

$36.87

503(b)(9)

11-11795

ATTN: DEBRA M ASP $36.87

1725 1ST AVE N, COMPLEX A $36.87

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.

* - 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

83
$1,350.00 UNS

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

1009

$1,350.00

PRI

11-11795

$0.00 PRI

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.

84

NORTHERN PLAINS PLUMBING

244

$157.10

503(b)(9)

11-11795

$0.00 503(b)(9) $157.10 UNS

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

85
$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

86

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

87 $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

88
$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.

89

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

90

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

91
$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.

92

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.

93

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

94
$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.

95

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

96

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

97
$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.

98

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

99

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

100 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.

101 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

102 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

103 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.

104 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.

105 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) OVERSTATED LEASE REJECTION DAMAGES CLAIMS

Claimant Reason

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

Modified Claim Amount/ Classification

1502
$323,449.10 UNS

106 TOM, SEE S. AND ELAINE 352 SHORELINE HIGHWAY $1,740,413.05 $323,449.10

$1,740,413.05

SEC

00-00000

$0.00 SEC

MILL VALLEY, CA 94941

Section 502(b)(6) of the Bankruptcy Code limits claims for damages resulting from the rejection of a lease of real property to the rent reserved by the applicable lease, without acceleration, for the greater of (i) one year or (ii) 15% of the remaining term of the applicable lease (but not to exceed three years) from the Petition Date, plus any unpaid rent due under such lease, without acceleration, on the Petition Date. Therefore, pursuant to section 502(b)(6) of the Bankruptcy Code, the Debtors believe that the claim should be capped at $323,449.10 and reclassified to an unsecured claim.

107 TOP IT OFF IMPRINTS ATTN: JEFF IOZZI $155.15

352

$155.15

503(b)(9) and PRI

11-11795

$155.15 503(b)(9) $0.00 PRI
$0.00 UNS

P.O. BOX 858

PALM HARBOR, FL 34682

$155.15

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

108 TRI CITY GLASS & DOOR ATTN: LINDA ZIEPKE $98.25

833

$98.25

503(b)(9)

11-11795

100 W NORTHLAND AVE APPLETON, WI 54911

$98.25

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

109 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.

110 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

111 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

112 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.

113 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

114 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

115 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.

116 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.

117 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

118 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.

119 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

120 WRIGHT HENNEPIN COOPERATIVE ELECTRIC ASSOCIATION C/O DEBT ACQUISITION GROUP ATTN: CRAIG ARI LOREN 250 PARK AVENUE $6,506.70 $6,506.70

$2,225.25 $4,281.45

503(b)(9) UNS

11-11795

$0.00 503(b)(9)

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

121 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

122 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.

123 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

201112201748

Debtor Case Number Legend 11-11795 (795) PERKINS & MARIE CALLENDER’S 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

EXHIBIT 2 Blackline

01: 11683165.1

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 NoNos. 1356 and ______

ORDER SUSTAINING, IN PART, 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-in-possession (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 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
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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. 2 Capitalized terms used but not otherwise defined herein shall have the meanings ascribed to such terms in the Objection.

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interest; and sufficient cause appearing for the relief requested in the Objection, it is hereby ORDERED, ADJUDGED AND DECREED that: 1. The Objection is sustained to the extent provided for herein and on Exhibit A

attached hereto. 2. 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. The Objection shall be deemed to be withdrawn without prejudice solely as it

pertains to Claim Number 2106 of Claims Recovery Group LLC as assignee of Southeastern. 4. 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. 5. 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

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EXHIBIT A Reclassified Claims

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