IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF DELAWARE ________________________________________________ In re: ) ) Chapter 11 ) ) Case No.

11-11795 (KG) PERKINS & MARIE CALLENDERS INC., et al.,1 ) Debtors. ) Jointly Administered ________________________________________________)

PENSION BENEFIT GUARANTY CORPORATIONS NOTICE OF CLAIMS WITHDRAWAL Pursuant to Bankr. R. 3006, Pension Benefit Guaranty Corporation (APBGC@) gives notice that all of its pending claims, Claims Nos. 2211, 2212, 2213 and 2214, in Perkins & Marie Callenders, Inc., et al, Case No. 11-11795 (KG), are withdrawn. On or about December 12, 2011, PBGC filed four proofs of claim against the Debtors2 bankruptcy estate in this jointly administered proceeding. To date, no objections to the PBGCs

The Debtors in this jointly administered proceeding, together with the last four digits of each Debtors federal tax identification number are: Perkins & Marie Callenders Inc. (4388); Perkins & Marie Callenders Holding Inc. (3999); Perkins & Marie Callenders Realty LLC (N/A); Perkins Finance Corp. (0081); Wilshire Restaurant Group LLC (0938); PMCI Promotions LLC (7308); Marie Callender Pie Shops, Inc. (7414); Marie Callender Wholesalers, Inc. (1978); MACAL Investors, Inc. (4225); MCID, Inc. (2015); Wilshire Beverage, Inc. (5887); and FIV Corp. (3448). The mailing address for the Debtors is 6075 Poplar Avenue, Suite 800, Memphis, TN 38119. Debtors and Reorganized Debtors shall have the same meaning as in the Debtors Second Amended Joint Plan of Reorganization (including all exhibits and as amended, modified or supplemented from time to time, and as supplemented by the Plan Supplement).
2

claims have been filed.

Dated: April 5, 2012

Respectfully submitted, /s/ Jean Marie Breen ISRAEL GOLDOWITZ Chief Counsel KAREN L. MORRIS Deputy Chief Counsel STEPHANIE THOMAS Assistant Chief Counsel JEAN MARIE BREEN Attorney PENSION BENEFIT GUARANTY CORPORATION Office of the Chief Counsel 1200 K Street, N.W. Washington, D.C. 20005-4026 Telephone: (202) 326-4020 ext. 3058 Facsimile: (202) 326-4112 E-mail: breen.jean@pbgc.gov & efile@pbgc.gov Attorneys for Pension Benefit Guaranty Corporation

CERTIFICATE OF SERVICE I hereby certify that on this 5th day of April 2012, the foregoing Notice of Claims Withdrawal by the Pension Benefit Guaranty Corporation was served electronically via the Courts CM/ECF system or by First-Class Mail on the following: Brett D. Goodman Hollace Topel Cohen Mitchel H. Perkiel Troutman Sanders LLP The Chrysler Building 405 Lexington Avenue New York, NY 10174 Debtors Counsel Via First Class Mail Benjamin L. Schneider Mark R. Somerstein Ropes & Gray LLP 1211 Avenue of the Americas New York, NY 10036 Counsel for Creditors Committee Via CM/ECF Richard Scott Cobb Landis Rath & Cobb LLP 919 Market Street, Suite 1800 Wilmington, DE 19801 Counsel for Creditors Committee Via CM/ECF United States Trustee 844 King Street Room 2207 Lockbox #35 Wilmington, DE 19899 U.S. Trustee Via CM/ECF Robert S. Brady Robert F. Poppiti, Jr. Young, Conaway, Stargatt & Taylor The Brandywine Bldg. 1000 West Street, 17th Floor P.O. Box 391 Wilmington, DE 19801 Debtors Counsel Via CM/ECF Mark D. Olivere William E. Chipman, Jr. Landis Rath & Cobb LLP 919 N. Market Street Suite 1800 Wilmington, DE 19801 Counsel for Creditors Committee Via CM/ECF Rust Consulting/Omni Bankruptcy 5955 De Soto Avenue, Ste. 100 Woodland Hills, CA 91367 Claims Agent Via CM/ECF

/s/ Jean Marie Breen Jean Marie Breen