Exhibit 10.2
FIRST AMENDED AND RESTATED SFC HOLDINGS GROUP
TAX SHARING AGREEMENT
FIRST AMENDED AND RESTATED TAX SHARING AGREEMENT, made as of June
11, 1999, by and among Specialty Foods Acquisition Corporation ("SFAC"), SFC New
Holdings. Inc. ("SFC Holdings") and those corporations that have executed this
Agreement (all of which are direct or indirect domestic subsidiaries of SFC
Holdings and would be includible in a consolidated Federal income tax return of
the affiliated group (within the meaning of Section 1504 of the Internal Revenue
Code of 1986, as may be amended from time to time (the "Code")) of which SFC
Holdings would be the common parent corporation if it were not a member of
another affiliated group (hereinafter, the "SFC Holdings Group") for the fiscal
year ended December 31, 1999, or portion thereof, and such other parties as may
become members of the SFC Holdings Group in subsequent fiscal years for which a
consolidated Federal income tax return with SFAC as the common parent
corporation is filed which includes the SFC Holdings Group, and who execute this
Agreement (hereinafter, sometimes collectively referred to as the
"Subsidiaries"). SFAC, SFC Holdings, the Subsidiaries and the subsidiaries of
SFAC (other than SFC Holdings and the Subsidiaries) that are includible
corporations in the affiliated group of corporations of which SFAC is the common
parent (all within the meaning attributed to such terms in Section 1504 of the
Code) are hereinafter referred to as the "Group."
2
WHEREAS, SFAC, Specialty Foods Corporation ("SFC") and their
subsidiaries contemplate a proposed corporate and financial restructuring
transaction (the "Transaction");
WHEREAS, in connection with the Transaction, SFC and SFC Holdings
have entered into an assignment and assumption agreement dated as of June 11,
1999 whereby SFC Holdings has assumed the rights and liabilities of SFC under
the tax sharing agreement dated as of August 16, 1993 between SFC and each of
its subsidiaries;
WHEREAS, simultaneously herewith, SFC Holdings is entering into an
amended and restated tax sharing agreement with SFAC, dated as of June 11, 1999,
pursuant to which SFC Holdings shall make payments to SFAC in respect of the
consolidated Federal income tax and certain state and local tax liabilities of
the SFC Holdings Group and SFAC shall make payment with respect to such taxes to
the relevant taxing authorities;
WHEREAS, simultaneously herewith, SFC, SFC Sub, Inc. and SFAC New
Holdings, Inc. (together, the "SFC Group") are entering into a tax sharing
agreement with SFAC, dated as of June 11, 1999, pursuant to which SFC shall make
payments to SFAC in respect of the consolidated Federal income tax and certain
state and local tax liabilities of the SFC Group and SFAC shall make payment
with respect to such taxes to the relevant taxing authorities;
3
WHEREAS, SFC Holdings and the Subsidiaries wish to provide for
payment of the consolidated Federal income tax and certain state and local tax
liabilities of the SFC Holdings Group; and
WHEREAS, SFC Holdings and the Subsidiaries wish to provide for the
contribution to such payment by the various members of the SFC Holdings Group to
which such liability may be attributable in whole or in part.
NOW, THEREFORE, in consideration of the foregoing, and of the mutual
covenants and promises herein contained, SFC Holdings and the Subsidiaries agree
as follows:
1. Allocation and Payment of Tax
Liability of Members of SFC Holdings Group.
1.1 Each Subsidiary agrees to join with SFC Holdings and SFAC in any
consolidated Federal income tax return ("Consolidated Return") for any taxable
year for which SFAC files a Consolidated Return on behalf of the SFC Holdings
Group that includes the SFC Holdings Group and such Subsidiary.
1.2 Each Subsidiary hereby designates each of SFAC and SFC Holdings
as its agent, as long as such Subsidiary is a member of the SFC Holdings Group
and the Group, for the purpose of taking any and all action necessary or
incidental to the filing of Consolidated Returns. Each Subsidiary agrees to
furnish SFAC and SFC Holdings with any and all information requested by SFAC or
SFC Holdings in order to carry out the provisions of this Agreement; to
cooperate with SFAC and SFC Holdings in filing any return or consent
contemplated by this
4
Agreement; to take such action as SFAC or SFC Holdings may request, including,
but not limited to, the filing of all elections and the filing of requests for
the extension of time within which to file tax returns; and to cooperate in
connection with any refund claim.
1.3 For the fiscal year ended December 31, 1999, and for each
subsequent fiscal year for which this Agreement may remain in effect, each of
the Subsidiaries listed at the end of this Section 1.3 (as defined below, the
"Major Subsidiaries") shall be required to pay to SFC Holdings (in the manner
provided in Paragraph 1.4 hereof), as a payment in lieu of the share of such
Major Subsidiary and those Subsidiaries which would be includible in a
consolidated Federal income tax return of the affiliated group (within the
meaning of Section 1504 of the Code) of which such Major Subsidiary would be the
common parent if it were not the member of another affiliated group (the
Subsidiaries of each such Major Subsidiary are hereinafter referred to as the
"Minor Subsidiaries") of the consolidated Federal income tax liability and
alternative minimum tax liability of the Group, an amount equal to the Federal
income tax liability or alternative minimum tax liability that would have been
payable by such Major Subsidiary and its Minor Subsidiaries for such year if
such Major Subsidiary had filed a separate consolidated income tax return for
such year and all prior years ending after the date hereof for itself and its
Minor Subsidiaries. In computing such tax liability, each such Major Subsidiary
and its Minor Subsidiaries shall be entitled to take into account deductions and
credits attributable to the carryover or carryback of any losses or credits of
each such
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Subsidiary, but only after taking into account any limitations actually imposed
on the use of such losses and credits (including, but not limited to,
limitations imposed pursuant to Section 172, 382, 383, 384, 904, 1212 or 1502 of
the Code or the regulations thereunder). Payments shall be required to be made
in each fiscal year pursuant to this Section 1 without regard to the actual
consolidated Federal income tax liability, if any, of the SFC Holdings Group or
the Group for such year. The Subsidiaries referred to in this Section 1.3 are:
Specialty Foods Finance Corporation
GWI Holdings, Inc.
MA Holdings, LLC
SFC-SPV Corp.
(collectively, the "Major Subsidiaries"). Each of the Minor Subsidiaries shall
be severally liable to its respective Major Subsidiary for the amounts payable
by its Major Subsidiary pursuant hereto.
1.4 Each of the Major Subsidiaries shall make payment to SFC
Holdings of any amount allocated to it pursuant to this Section 1.4, and SFC
Holdings shall have sole responsibility for making any required payments to SFAC
with respect to the consolidated Federal income tax liability of the SFC
Holdings Group for each fiscal year. For each quarter of each fiscal year to
which this agreement applies, each Major Subsidiary, as long as such Subsidiary
is a member of the SFC Holdings Group, shall make payment to SFC Holdings of an
amount equal to the amount of the installment payment of estimated Federal
income tax and alternative minimum tax that
6
such Subsidiary would have been required to pay to the Internal Revenue Service
("IRS") for such quarter under Section 6655 of the Code if such Subsidiary were
filing a separate consolidated income tax return for such taxable year for
itself and its Minor Subsidiaries, no later than the fifth day prior to the date
an estimated Federal income tax payment is due. The amount of any overpayment or
underpayment pursuant to this Section 1.4 shall be credited against or added to,
as the case may be, the amount otherwise required to be paid for the fiscal
quarter within which the amount of such overpayment or underpayment first
becomes reasonably ascertainable; provided, however, that, upon written request
(including supporting schedules) of any Major Subsidiary, made after the close
of any fiscal year but within the period described in Section 6425(a)(1) of the
Code, SFC Holdings shall repay to such Major Subsidiary, within the period
described in Section 6425(b)(1) of the Code, the amount of any net remaining
overpayment of consolidated tax liability made by such Major Subsidiary for such
year.
2. Payment for Tax Benefits of Members.
From and after the date hereof, if any Major Subsidiary would be
entitled to a refund of Federal income taxes previously paid in any prior fiscal
year, computed on a separate consolidated return basis (in the manner described
in Section 1 hereof), as a result of any losses, deductions or credits claimed
by such Major Subsidiary on account of itself or its Minor Subsidiaries for any
fiscal year for which this Agreement may be in effect (any such entitlement to a
refund being referred to herein as a "Separate Return Tax Benefit"), whether by
reason of a
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carryback or carryover of a net operating loss, or a net capital loss or tax
credit, or otherwise, then, upon written request (including supporting
schedules) of such Major Subsidiary, made within the period described in Section
6411(a) of the Code, SFC Holdings shall pay the amount of such Separate Return
Tax Benefit to such Major Subsidiary, within the period described in Section
6411(b) of the Code. The amount of any payment required to be made to any such
Major Subsidiary pursuant to this Section 2 shall be reduced by any amount
previously paid to such Subsidiary with respect to such losses, deductions or
credits pursuant to Section 3 hereof.
3. Adjustments.
Any adjustment of income, deduction or credit of any party to this
Agreement that results after the fiscal year in question by reason of any
carryback, amended return, claim for refund or audit shall be given effect by
redetermining amounts payable and reimbursable for such fiscal year hereunder as
if such adjustment had been part of the original determination hereunder, with
interest payable in the amounts provided in Section 6611 of the Code. Any
increases in the consolidated Federal income tax liability of the SFC Holdings
Group, and any penalties and interest imposed with respect to any Consolidated
Return filed on behalf of the SFC Holdings Group, shall be the sole
responsibility of SFC Holdings and SFAC. Any refunds of consolidated income
taxes previously paid shall be the sole property of SFC Holdings or SFAC, as the
case may be.
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4. State Taxes.
4.1 The Subsidiaries agree at the request of SFC Holdings or SFAC to
join with SFC Holdings or SFAC or any direct or indirect subsidiary of SFAC in
any combined or consolidated state or local income or franchise tax return
("Combined Return") for any taxable year for which SFC Holdings, SFAC or any
direct or indirect subsidiary of SFAC files a Combined Return that may include
the Subsidiaries.
4.2 If, at any time from and after the date of this Agreement, the
liability for any state or local income or franchise tax of (i) the Subsidiaries
and (ii) SFC Holdings or SFAC or any other direct or indirect subsidiary of SFAC
is determined on a consolidated or combined basis, this Agreement shall be
applied in like manner to all matters relating to such taxes, after taking into
consideration the extent to which the Subsidiaries have been included in any
Combined Return that relates to such taxes.
5. Adjudications.
In any audit, conference, or other proceeding with the IRS or the
relevant state or local authorities, or in any judicial proceedings concerning
the determination of the Federal income tax liability (including alternative
minimum tax liability) of the Group or the SFC Holdings Group (or any of the
Subsidiaries) or the state or local income tax liability of any combined or
consolidated group including SFC Holdings, SFAC or any direct or indirect
subsidiary of SFAC and any such
9
Subsidiary shall be represented by persons selected by SFAC. The settlement and
terms of settlement of any issues relating to such proceeding shall be in the
sole discretion of SFAC, and each Subsidiary hereby appoints SFAC as its agent
for the purposes of proposing and concluding any such settlement.
6. Legal and Accounting Fees.
Any fees or expenses for legal, accounting or other professional
services rendered in connection with (i) the preparation of a consolidated
Federal or combined state or local income tax return for the Group (to the
extent that such services reasonably pertain to the tax liability of the
Subsidiaries), (ii) the application of the provisions of this Agreement or (iii)
the conduct of any audit, conference or proceeding of the IRS or relevant state
or local authorities or judicial proceedings relevant to any determination
required to be made with respect to the SFC Holdings Group shall be allocated
among SFC Holdings and each of the Subsidiaries in the manner resulting in a
reasonable approximation of the actual amount of such fees or expenses hereunder
reasonably related to, and for the benefit of, each such Subsidiary, rather than
to or for other members of the SFC Holdings Group.
7. Entire Agreement; Assignment.
This Agreement embodies the entire understanding between the parties
relating to its subject matter and supersedes and terminates all prior
agreements and understandings among the parties with respect to such subject
matter.
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8. Termination.
(a) This Agreement may be terminated at any time upon mutual agreement of
the parties hereto; provided, however, that such termination shall not relieve
SFC Holdings of the obligations to make payments to any Subsidiary pursuant to
Section 2 hereof for any Separate Return Tax Benefit to which such Subsidiary
would have been entitled (if this Agreement had remained in effect) as a result
of any losses, deductions or credits taken by such Subsidiary for any fiscal
year for which this Agreement was in effect, nor will it relieve SFC Holdings or
the Subsidiaries of any obligations pursuant to Sections 1.4, 3 and 4 hereof.
(b) This Agreement may be terminated at any time as to any Subsidiary or
group of Subsidiaries upon mutual agreement of the parties hereto. In the event
of the termination of this Agreement with respect to any Subsidiary or group of
Subsidiaries as a result of a sale of the Stock thereof or as a result of any
other transaction which has the effect of removing such Subsidiary or group of
Subsidiaries from the SFC Holdings Group, SFC Holdings shall have the full power
and authority to determine the continuing contractual obligations, if any, that
such Subsidiary or group of Subsidiaries shall have, as between such Subsidiary
or group of Subsidiaries and SFAC, SFC Holdings and the remainder of the SFC
Holdings Group, after such termination.
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9. Effective Date.
This Agreement shall be effective for the taxable year of the SFC
Holdings Group ended December 31, 1999, and for all taxable years thereafter.
10. Captions.
All section captions contained in this Agreement are for convenience
only and shall not be deemed a part of this Agreement.
11. Counterparts.
This Agreement may be executed in counterparts, each of which shall
constitute an original and all of which, when taken together, shall constitute
one agreement.
12. Governing Law.
This Agreement shall be governed by the laws applicable to contracts
entered into and to be fully performed within the State of New York by residents
thereof.
13. Successors and Assigns.
This Agreement shall be binding upon and shall inure to the benefit
of the parties hereto and their respective successors and assigns.
14. New Members.
Each of the parties to this Agreement recognize that, from time to
time, new members may be added to the SFC Holdings Group. Each of the parties
agree
12
that provided such new member is an includible corporation in the SFC Holdings
Group, as provided under the Code, such new member may be added to this
Agreement without the express written consent of the other members.
15. Specialty Foods Finance Corporation.
Each of the parties hereto agrees that SFC Holdings may, at its
discretion, release Specialty Foods Finance Corporation from any or all of its
obligations under this Agreement.
16. Notices.
Any payment, notice or communication required or permitted to be
given under this Agreement shall be in writing (including telegraphic, telecopy,
telex, facsimile transmission or cable communication) and mailed, telegraphed,
telecopied, telexed, faxed, cabled or delivered to the parties at the locations
indicated on Schedule A hereto or to such other address as a party shall furnish
in writing in a notice similarly given to the other parties. All such notices
and communications shall be deemed given (i) if mailed, four days after the date
of mailing, or (ii) when delivered to the telegraph company, transmitted by
telecopier, confirmed by telex answerback, sent by facsimile transmission, or
delivered to the cable company, respectively.
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17. No Third-Party Beneficiaries.
Nothing in this document shall be deemed to create any right in any
person not a party hereto and this instrument shall not be construed in any
respect to be a contract in whole or in part for the benefit of any third party
except as aforesaid.
IN WITNESS WHEREOF, SFC Holdings and the Subsidiaries have executed
this Agreement as of the day and year first above written.
SPECIALTY FOODS ACQUISITION CORPORATION
By: /s/ Xxxx X. Xxxxx
--------------------------------
Name: Xxxx X. Xxxxx
Title: Vice President, Treasurer & Assistant Secretary
SFC NEW HOLDINGS, INC.
By: /s/ Xxxx X. Xxxxx
--------------------------------
Name: Xxxx X. Xxxxx
Title: Vice President, Treasurer & Assistant Secretary
SPECIALTY FOODS FINANCE CORPORATION
By: /s/ Xxxx X. Xxxxx
--------------------------------
Name: Xxxx X. Xxxxx
Title: Vice President, Treasurer & Assistant Secretary
14
GWI HOLDINGS, INC.
By:
--------------------------------
Name: Xxxx X. Xxxxx
Title: Vice President, Treasurer & Assistant Secretary
MOTHER'S CAKE & COOKIE CO.
By: /s/ Xxxx X. Xxxxx
--------------------------------
Name: Xxxx X. Xxxxx
Title: Vice President, Treasurer & Assistant Secretary
GWI, INC.
By: /s/ Xxxx X. Xxxxx
--------------------------------
Name: Xxxx X. Xxxxx
Title: Vice President, Treasurer & Assistant Secretary
XXXX BAKING COMPANY (Iowa)
By: /s/ Xxxx X. Xxxxx
--------------------------------
Name: Xxxx X. Xxxxx
Title: Vice President & Assistant Secretary
PACIFIC COAST BAKING CO., INC.
By: /s/ Xxxx X. Xxxxx
--------------------------------
Name: Xxxx X. Xxxxx
Title: Vice President, Treasurer & Assistant Secretary
15
SFFB HOLDINGS, INC.
By: /s/ Xxxx X. Xxxxx
--------------------------------
Name: Xxxx X. Xxxxx
Title: Vice President & Assistant Secretary
BELSEA HOLDINGS, INC.
By: /s/ Xxxx X. Xxxxx
--------------------------------
Name: Xxxx X. Xxxxx
Title: Vice President, Treasurer & Assistant Secretary
SANFRAN FB, INC.
By: /s/ Xxxx X. Xxxxx
--------------------------------
Name: Xxxx X. Xxxxx
Title: Vice President, Treasurer & Assistant Secretary
GSFBC HOLDINGS, INC.
By: /s/ Xxxx X. Xxxxx
--------------------------------
Name: Xxxx X. Xxxxx
Title: Vice President, Treasurer & Assistant Secretary
OFBC HOLDINGS, INC.
By: /s/ Xxxx X. Xxxxx
--------------------------------
Name: Xxxx X. Xxxxx
Title: Vice President, Treasurer & Assistant Secretary
16
SEM HOLDINGS, INC.
By: /s/ Xxxx X. Xxxxx
--------------------------------
Name: Xxxx X. Xxxxx
Title: Vice President, Treasurer & Assistant Secretary
ANDRE- BOUDIN BAKERIES, INC.
By: /s/ Xxxx X. Xxxxx
--------------------------------
Name: Xxxx X. Xxxxx
Title: Vice President, Treasurer & Assistant Secretary
SANFRAN SB HOLDINGS, INC.
By: /s/ Xxxx X. Xxxxx
--------------------------------
Name: Xxxx X. Xxxxx
Title: Vice President, Treasurer & Assistant Secretary
SAN FRANCISCO BAY AREA EQUIPMENT AND SUPPLY
By: /s/ Xxxx X. Xxxxx
--------------------------------
Name: Xxxx X. Xxxxx
Title: Vice President, Treasurer & Assistant Secretary
SAN FRANCISCO BAKING CULTURES
By: /s/ Xxxx X. Xxxxx
--------------------------------
Name: Xxxx X. Xxxxx
Title: Vice President, Treasurer & Assistant Secretary
17
LANG HOLDINGS, INC.
By: /s/ Xxxx X. Xxxxx
--------------------------------
Name: Xxxx X. Xxxxx
Title: Vice President, Treasurer & Assistant Secretary
GBC HOLDINGS, INC.
By: /s/ Xxxx X. Xxxxx
--------------------------------
Name: Xxxx X. Xxxxx
Title: Vice President, Treasurer & Assistant Secretary
BOUDIN INTERNATIONAL, INC.
By: /s/ Xxxx X. Xxxxx
--------------------------------
Name: Xxxx X. Xxxxx
Title: Vice President, Treasurer & Assistant Secretary
XXXXX XXXX OF AMERICA
By: /s/ Xxxx X. Xxxxx
--------------------------------
Name: Xxxx X. Xxxxx
Title: Vice President, Treasurer & Assistant Secretary
STEVE'S DRAYAGE
By: /s/ Xxxx X. Xxxxx
--------------------------------
Name: Xxxx X. Xxxxx
Title: Vice President, Treasurer & Assistant Secretary
18
PBI HOLDINGS, INC.
By: /s/ Xxxx X. Xxxxx
--------------------------------
Name: Xxxx X. Xxxxx
Title: Vice President, Treasurer & Assistant Secretary
SFC-SPV CORP.
By: /s/ Xxxx X. Xxxxx
--------------------------------
Name: Xxxx X. Xxxxx
Title: Vice President, Treasurer & Assistant Secretary
ARCHWAY COOKIES, LLC
By: /s/ Xxxx X. Xxxxx
--------------------------------
Name: Xxxx X. Xxxxx
Title: Vice President & Assistant Secretary
THE CLEAR LAKE BAKERY, INC.
By: /s/ Xxxx X. Xxxxx
--------------------------------
Name: Xxxx X. Xxxxx
Title: Vice President, Treasurer & Assistant Secretary
XXXX BAKING COMPANY (Delaware)
By: /s/ Xxxx X. Xxxxx
--------------------------------
Name: Xxxx X. Xxxxx
Title: Vice President & Assistant Secretary
19
BOUDIN EXECUTIVE SOURDOUGH, INC.
By: /s/ Xxxx X. Xxxxx
--------------------------------
Name: Xxxx X. Xxxxx
Title: Vice President & Assistant Secretary
GELSI, INC.
By: /s/ Xxxx X. Xxxxx
--------------------------------
Name: Xxxx X. Xxxxx
Title: Vice President, Treasurer & Assistant Secretary
PANE CORPORATION
By: /s/ Xxxx X. Xxxxx
--------------------------------
Name: Xxxx X. Xxxxx
Title: Vice President, Treasurer & Assistant Secretary
X. XXXXXXX CONSTRUCTION, INC.
By: /s/ Xxxx X. Xxxxx
--------------------------------
Name: Xxxx X. Xxxxx
Title: Vice President, Treasurer & Assistant Secretary
LARRABURU BAKERY
By: /s/ Xxxx X. Xxxxx
--------------------------------
Name: Xxxx X. Xxxxx
Title: Vice President, Treasurer & Assistant Secretary
20
SFSC, INC.
By: /s/ Xxxx X. Xxxxx
--------------------------------
Name: Xxxx X. Xxxxx
Title: Vice President, Treasurer & Assistant Secretary
FISHERMAN'S WHARF SOURDOUGH FRENCH BREAD BAKERIES, INC.
By: /s/ Xxxx X. Xxxxx
--------------------------------
Name: Xxxx X. Xxxxx
Title: Vice President, Treasurer & Assistant Secretary
GROCER'S BAKING COMPANY
By: /s/ Xxxx X. Xxxxx
--------------------------------
Name: Xxxx X. Xxxxx
Title: Vice President, Treasurer & Assistant Secretary
SCHEDULE A
Specialty Foods Acquisition Corporation
000 Xxxx Xxxx Xxxx
Xxxxx 000
Xxxxxxxxx, XX 00000
SFC New Holdings, Inc.
000 Xxxx Xxxx Xxxx
Xxxxx 000
Xxxxxxxxx, XX 00000
Specialty Foods Finance Corporation
0000 Xxxx Xxxxx Xxxx Xxxxx
Xxxxxxxx, XX 00000
GWI Holdings, Inc.
000 Xxxx Xxxx Xxxx
Xxxxx 000
Xxxxxxxxx, XX 00000
Mother's Cake & Cookie Co.
000 00xx Xxxxxx
Xxxxxxx, Xxxxxxxxxx 00000
GWI, Inc.
000 Xxxx Xxxx Xxxx
Xxxxx 000
Xxxxxxxxx, XX 00000
2
Xxxx Baking Company (Iowa)
0000 Xxxxxxxx Xxxxxx
Xxxxx Xxxx, XX 00000
Pacific Coast Baking Co., Inc.
000 Xxxx Xxxx Xxxx
Xxxxx 000
Xxxxxxxxx, XX 00000
SFFB Holdings, Inc.
000 Xxxx Xxxx Xxxx
Xxxxx 000
Xxxxxxxxx, XX 00000
Belsea Holdings, Inc.
000 Xxxx Xxxx Xxxx
Xxxxx 000
Xxxxxxxxx, XX 00000
SanFran FB, Inc.
000 Xxxx Xxxx Xxxx
Xxxxx 000
Xxxxxxxxx, XX 00000
GSFBC Holdings, Inc.
000 Xxxx Xxxx Xxxx
Xxxxx 000
Xxxxxxxxx, XX 00000
3
OFBC Holdings, Inc.
000 Xxxx Xxxx Xxxx
Xxxxx 000
Xxxxxxxxx, XX 00000
SEM Holdings, Inc.
000 Xxxx Xxxx Xxxx
Xxxxx 000
Xxxxxxxxx, XX 00000
Andre-Boudin Bakeries, Inc.
000 Xxxxxxxxx Xxxxxx
Xxx Xxxxxxxxx, Xxxxxxxxxx 00000
SanFran SB Holdings, Inc.
000 Xxxx Xxxx Xxxx
Xxxxx 000
Xxxxxxxxx, XX 00000
San Francisco Bay Area Equipment and Supply
000 Xxxx Xxxx Xxxx
Xxxxx 000
Xxxxxxxxx, XX 00000
San Francisco Baking Cultures
000 Xxxx Xxxx Xxxx
Xxxxx 000
Xxxxxxxxx, XX 00000
4
Lang Holdings, Inc.
000 Xxxx Xxxx Xxxx
Xxxxx 000
Xxxxxxxxx, XX 00000
GBC Holdings, Inc.
000 Xxxx Xxxx Xxxx
Xxxxx 000
Xxxxxxxxx, XX 00000
Boudin International, Inc.
0000 X. 00xx Xxxxxx
Xxxxxx Xxxx, Xxxxxxxx 00000
Xxxxx Xxxx of America
000 Xxxxxxxxx Xxxxxx
Xxx Xxxxxxxxx, Xxxxxxxxxx 00000
Steve's Drayage
000 Xxxxxxxxx Xxxxxx
Xxx Xxxxxxxxx, Xxxxxxxxxx 00000
PBI Holdings, Inc.
000 Xxxx Xxxx Xxxx
Xxxxx 000
Xxxxxxxxx, XX 00000
SFC-SPV Corp.
000 Xxxx Xxxx Xxxx
Xxxxx 000
Xxxxxxxxx, XX 00000
5
Archway Cookies, LLC
0000 X. Xxxxxxx Xx.
Xxxxxx Xxxxx, XX 00000
The Clear Lake Bakery Inc.
00 X. 0xx Xxxxxx
Xxxxx Xxxx, XX 00000
Xxxx Baking Company (Delaware)
000 Xxxx Xxxx Xxxx
Xxxxx 000
Xxxxxxxxx, XX 00000
Boudin Executive Sourdough, Inc.
000 Xxxxxxxxx Xxxxxx
Xxx Xxxxxxxxx, Xxxxxxxxxx 00000
Gelsi, Inc.
000 Xxxxxxxxx Xxxxxx
Xxx Xxxxxxxxx, Xxxxxxxxxx 00000
Pane Corporation
000 Xxxxxxxxx Xxxxxx
Xxx Xxxxxxxxx, Xxxxxxxxxx 00000
X. Xxxxxxx Construction, Inc.
000 Xxxxxxxxx Xxxxxx
Xxx Xxxxxxxxx, Xxxxxxxxxx 00000
6
Larraburu Bakery
000 Xxxx Xxxx Xxxx
Xxxxx 000
Xxxxxxxxx, XX 00000
SFSC, Inc.
000 Xxxx Xxxx Xxxx
Xxxxx 000
Xxxxxxxxx, XX 00000
Fisherman's Wharf Sourdough French Bread Bakeries, Inc.
000 Xxxxxxxxx Xxxxxx
Xxx Xxxxxxxxx, Xxxxxxxxxx 00000
Grocer's Baking Company
000 00xx Xxxxxx, X.X.
Xxxxx Xxxxxx, XX 00000
