IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF DELAWARE In re: PERKINS & MARIE CALLENDERS INC.

,1 et al., Chapter 11 Case No. 11-11795 (KG) Jointly Administered Debtors. Ref. Docket No. 755

CERTIFICATE OF NO OBJECTION The undersigned hereby certifies that, as of the date hereof, he has received no answer, objection or other responsive pleading to the Debtors Supplemental Application Pursuant to Sections 327, 328 and 330 of the Bankruptcy Code, Bankruptcy Rules 2014 and 2016, and Local Rules 2014-1 and 2016-1 for an Order Expanding the Scope of the Retention and Employment of Deloitte Tax LLP as the Debtors Tax Services Provider to Include Further Tax Services, Nunc Pro Tunc to July 18, 2011 (the Application). The Courts docket, which was last updated September 12, 2011, reflects that no objections to the Application have been filed. Objections were to be filed and served no later than August 31, 2011 at 4:00 p.m. (ET).2

The Debtors, together with the last four digits of each Debtors federal tax identification number, are: Perkins & Marie Callenders Inc. (4388); Perkins & Marie Callenders Holding Inc. (3999); Perkins & Marie Callenders Realty LLC (N/A); Perkins Finance Corp. (0081); Wilshire Restaurant Group LLC (0938); PMCI Promotions LLC (7308); Marie Callender Pie Shops, Inc. (7414); Marie Callender Wholesalers, Inc. (1978); MACAL Investors, Inc. (4225); MCID, Inc. (2015); Wilshire Beverage, Inc. (5887); and FIV Corp. (3448). The mailing address for the Debtors is 6075 Poplar Avenue, Suite 800, Memphis, TN 38119. The Debtors extended the Committees response deadline for the Application to September 8, 2011 at 4:00 p.m. (ET), but prior to the filing of this Certificate of No Objection, the Committee confirmed that it did not oppose the relief requested in the Application.
2

YCST01: 11429893.1

070242.1001

It is hereby respectfully requested that the Order attached to the Application be entered at the earliest convenience of the Court. Dated: September 12, 2011 Wilmington, Delaware YOUNG CONAWAY STARGATT & TAYLOR, LLP By: /s/ Robert F. Poppiti, Jr. Robert S. Brady (No. 2847) Robert F. Poppiti, Jr. (No. 5052) The Brandywine Building, 1000 West Street, 17th Floor Wilmington, DE 19801 Telephone: (302) 571-6600 Facsimile: (302) 571-1253 - AND TROUTMAN SANDERS LLP Mitchel H. Perkiel Brett D. Goodman The Chrysler Building, 405 Lexington Avenue New York, NY 10174 Telephone: (212) 704-6000 Facsimile: (212) 704-6288 COUNSEL FOR PERKINS & MARIE CALLENDERS INC., ET AL., Debtors and Debtors-in-Possession

2
YCST01: 11429893.1 070242.1001