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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000922423-07-001160.txt : 20070917
<SEC-HEADER>0000922423-07-001160.hdr.sgml : 20070917
<ACCEPTANCE-DATETIME>20070917171756
ACCESSION NUMBER:		0000922423-07-001160
CONFORMED SUBMISSION TYPE:	DFAN14A
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070917
DATE AS OF CHANGE:		20070917
EFFECTIVENESS DATE:		20070917

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LANCASTER COLONY CORP
		CENTRAL INDEX KEY:			0000057515
		STANDARD INDUSTRIAL CLASSIFICATION:	CANNED, FROZEN & PRESERVED FRUIT, VEG & FOOD SPECIALTIES [2030]
		IRS NUMBER:				131955943
		STATE OF INCORPORATION:			OH
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		DFAN14A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-04065
		FILM NUMBER:		071120776

	BUSINESS ADDRESS:	
		STREET 1:		37 W. BROAD STREET
		STREET 2:		5TH FLOOR
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43215
		BUSINESS PHONE:		6142247141

	MAIL ADDRESS:	
		STREET 1:		37 W. BROAD STREET
		STREET 2:		5TH FLOOR
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43215

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BARINGTON COMPANIES EQUITY PARTNERS L P
		CENTRAL INDEX KEY:			0001107149
		IRS NUMBER:				000000000

	FILING VALUES:
		FORM TYPE:		DFAN14A

	BUSINESS ADDRESS:	
		STREET 1:		888  7TH AVE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019
		BUSINESS PHONE:		2129745700
</SEC-HEADER>
<DOCUMENT>
<TYPE>DFAN14A
<SEQUENCE>1
<FILENAME>kl09025.htm
<DESCRIPTION>SOLICITING MATERIAL
<TEXT>
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    <title>kl09025.htm</title>
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    <div>
      <hr style="COLOR: black" align="left" noshade size="1" width="100%">
    </div><br>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">SCHEDULE
      14A</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(Rule
      14a-101)</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">INFORMATION
      REQUIRED IN PROXY STATEMENT</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">SCHEDULE
      14A INFORMATION</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Proxy
      Statement Pursuant to Section 14(a) of the Securities Exchange Act of
      1934</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Filed
      by
      the registrant [&#160;&#160;&#160;]</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Filed
      by
      a party other than the registrant [X]</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Check
      the
      appropriate box:</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">[&#160;&#160;&#160;]&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Preliminary
      Proxy Statement</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">[&#160;&#160;&#160;]&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Confidential,
      for Use of the Commission Only (as permitted by Rule 14a-6(e)(2))</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">[&#160;&#160;&#160;]&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Definitive
      Proxy Statement</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">[&#160;&#160;&#160;]&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Definitive
      Additional Materials</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">[X]&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Soliciting
      Material Under Rule 14a-12</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">---------------------------------------------------------------------------------------------------------------------</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">LANCASTER
      COLONY CORPORATION</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(Name
      of
      Registrant as Specified in Its Charter)</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong>---------------------------------------------------------------------------------------------------------------------</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">BARINGTON
      COMPANIES EQUITY PARTNERS, L.P.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(Name
      of
      Person(s) Filing Proxy Statement if Other Than the Registrant)</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong>_____________________________________________________________________________</strong></font><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Payment
      of Filing Fee (Check the appropriate box):</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">[X]&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;No
      fee required.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">[&#160;&#160;&#160;]&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Fee
      computed on table below per Exchange Act Rules 14a-6(i)(1) and
      0-11.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(1)</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 9pt;">&#160;&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Title
      of
      each class of securities to which transaction applies:</font></div>
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    <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(2)</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 9pt;">&#160;&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Aggregate
      number of securities to which transaction applies:</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(3)</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 9pt;">&#160;&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Per
      unit
      price or other underlying value of transaction computed pursuant to Exchange
      Act
      Rule 0-11 (set forth the amount on which the filing fee is calculated and state
      how it was determined):</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(4)</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 9pt;">&#160;&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Proposed
      maximum aggregate value of transaction:</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(5)</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 9pt;">&#160;&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Total
      fee
      paid:</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
        <div id="GLFTR" style="WIDTH: 100%" align="left">
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">[&#160;&#160;&#160;]&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Fee
      paid previously with preliminary materials.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">[&#160;&#160;&#160;]&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Check
      box if any part of the fee is offset as provided by Exchange Act Rule 0-11(a)(2)
      and identify the filing for which the offsetting fee was paid
      previously.&#160;&#160;Identify the previous filing by registration statement
      number, or the form or schedule and the date of its filing.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
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      Previously Paid:</font></div>
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    <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(2)</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 9pt;">&#160;&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Form,
      Schedule or Registration Statement No.:</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(3)</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 9pt;">&#160;&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Filing
      Party:</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(4)</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 9pt;">&#160;&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Date
      Filed:</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div><br>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; WIDTH: 100%; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
        <div id="GLFTR" style="WIDTH: 100%" align="left">
        </div>
      </div>
      <div id="PN" style="PAGE-BREAK-AFTER: always">
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
        </div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
      </div>
      <div id="HDR">
        <div id="GLHDR" style="WIDTH: 100%" align="right">
        </div>
      </div>
    </div><br>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong>Barington
      Capital Group, L.P.</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong>888
      Seventh Avenue</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong>New
      York, New York 10019</strong></font></div>
    <div><br></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">September
      17, 2007</font></div>
    <div><br></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">John
      B.
      Gerlach, Jr.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Chairman
      of the Board, Chief Executive</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">&#160;&#160;Officer
      and President</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Lancaster
      Colony Corporation</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">37
      West
      Broad Street</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Columbus,
      Ohio 43215</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Dear
      Mr.
      Gerlach:</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Barington
      Capital Group, L.P. invested in Lancaster Colony Corporation because we are
      convinced that the Company is undervalued and has the potential to deliver
      considerably stronger returns to shareholders.&#160;&#160;It is our belief that
      the Company has been needlessly suffering as a result of the failure of its
      management team to promptly initiate the cost cuts, strategic divestitures
      and
      improvements to the Company&#8217;s capital and corporate structure that we
      recommended to you almost a year and a half ago.</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">As
      a
      significant shareholder of the Company, we find Lancaster&#8217;s disappointing share
      price performance, decreasing profitably and poor record in the area of
      corporate governance to be entirely unacceptable and eroding value for the
      public shareholders of the Company.&#160;&#160;While we have called on the
      Lancaster Board to take action, we lack confidence in the ability (or desire)
      of
      the Board to ensure that the interests of the Company&#8217;s public shareholders are
      addressed.&#160;&#160;Even a cursory review of the Board reveals the presence of
      longstanding business and social ties between a number of the directors and
      the
      Gerlach family.&#160;&#160;We intend to bring such information to the attention
      of the Company&#8217;s shareholders, which we believe seriously calls into question
      the independence of these directors from you.</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">The
      Lancaster Board also suffers from having had little director
      turnover.&#160;&#160;The Company does not maintain term limits for directors and
      is in the practice of waiving its policy that no director may stand for
      reelection after attaining the age of 75.&#160;&#160;As a result, the average
      tenure of the Company&#8217;s directors is over 14.5 years, with five of the Company&#8217;s
      nine directors having served on the Board for 16 years or more.&#160;&#160;It is
      therefore not a surprise to us that the Company has received a &#8220;High&#8221; governance
      risk assessment rating from The Corporate Library this year.&#160;&#160;As
      stated in The Corporate Library&#8217;s March 2007 report on the
      Company:</font><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">
      <div style="DISPLAY: block; MARGIN-LEFT: 54pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">&#8220;A
        CEO/Chairman who is also part of the family that dominates Lancaster Colony,
        combined with the presence of a number of aging </font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 54pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">and
        long-tenured directors, are clear indicators of potential weaknesses in the
        areas of management entrenchment and excessive </font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 54pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">management/board
        alignment&#8230;&#8221;</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div><br>
      <div id="PGBRK" style="MARGIN-LEFT: 0pt; WIDTH: 100%; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
        <div id="FTR">
          <div id="GLFTR" style="WIDTH: 100%" align="left">
          </div>
        </div>
        <div id="PN" style="PAGE-BREAK-AFTER: always">
          <div style="WIDTH: 100%; TEXT-ALIGN: center">
          </div>
          <div style="WIDTH: 100%; TEXT-ALIGN: center">
            <hr style="COLOR: black" noshade size="2">
          </div>
        </div>
        <div id="HDR">
          <div id="GLHDR" style="WIDTH: 100%" align="right">
          </div>
        </div>
      </div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">We
      lack
      faith in the ability of the Board to improve shareholder value based on its
      track record to date.&#160;&#160;Seven of the Company&#8217;s nine directors have
      presided over the Company for almost nine years.&#160;&#160;Over this time
      period, the Company has significantly underperformed the market, as indicated
      in
      the table below:</font></div>
    <div><br></div>
    <div>
      <table cellpadding="0" cellspacing="0" width="100%">

          <tr>
            <td valign="middle" width="32%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="middle" width="22%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Share
                Price Performance Over Nine Year Tenure of Board</font></div>
            </td>
          </tr>
          <tr>
            <td valign="middle" width="32%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
            </td>
            <td valign="middle" width="22%" style="BORDER-BOTTOM: black 2px solid">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">(11/16/98
                - 9/14/07)</font></div>
            </td>
          </tr>
          <tr>
            <td align="left" valign="middle" width="32%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;Lancaster
                Colony Corporation</font></div>
            </td>
            <td valign="middle" width="22%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">26.5%</font></div>
            </td>
          </tr>
          <tr>
            <td align="left" valign="middle" width="32%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;Russell
                2000 Index</font></div>
            </td>
            <td valign="middle" width="22%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">100.7%</font></div>
            </td>
          </tr>
          <tr>
            <td align="left" valign="middle" width="32%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;Standard
                &amp; Poor&#8217;s Midcap 400 Index</font></div>
            </td>
            <td valign="middle" width="22%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">148.7%</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">It
      is
      difficult for us to believe that the Company&#8217;s current directors are capable of
      maximizing shareholder value in light of the fact that they have clearly failed
      to do so for such a long period of time.</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Finally,
      it is our belief that the Lancaster Board has to be held accountable for the
      Company&#8217;s poor record in the area of corporate governance.&#160;&#160;According
      to Institutional Shareholder Services, over 72% of the companies in the Standard
      &amp; Poor&#8217;s 400 Index currently outperform the Company in the area of corporate
      governance.&#160;&#160;The Board has the ability to cause the Company to change
      its corporate governance landscape if it desired.&#160;&#160;It appears,
      however, that the Board is content with the numerous defensive measures that
      Lancaster has in place that not only facilitate the entrenchment of the
      Company&#8217;s directors and executive officers but also minimize the influence that
      shareholders (other than yourself) are capable of having on the Company they
      own.<sup><a href="#ref.id3591315">1</a></sup></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">In
      light
      of the foregoing, we lack confidence in the Board&#8217;s ability to improve
      shareholder value and faithfully uphold the interests of the Company&#8217;s public
      shareholders.&#160;&#160;We therefore intend to nominate alternative candidates
      for election to the Board at the Company&#8217;s 2007 Annual Meeting of
      Shareholders.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Sincerely,</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">/s/
      James
      A. Mitarotonda</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">James
      A.
      Mitarotonda</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>------------------------------------<a name="ref.id3591315">&#160; </a></div>
    <div>
      <div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><font style="DISPLAY: inline; FONT-SIZE: 10pt;"><sup>1</sup></font><font style="DISPLAY: inline; FONT-SIZE: 10pt;">&#160;</font>We
          summarized a number of
          these defensive measures in our June 22, 2007 letter to the
          Board.&#160;&#160;Such measures include (a) a staggered board of directors, (b)
          a &#8220;poison pill&#8221; rights plan with a 15% trigger that was adopted without
          shareholder approval, (c) the ability of the Board to add directors without
          shareholder approval, and (d) provisions in the Company&#8217;s articles of
          incorporation that (i) deny shareholders the right to cumulate their votes
          in
          the election of directors, (ii) require that shareholders obtain Board
          or
          shareholder approval prior to acquiring 20%, 33% and 50% ownership thresholds
          in
          the Company and (iii) establish an 80% supermajority voting requirement
          to
          approve certain business combinations, effectively giving the Gerlach family,
          which owns approximately 26% of the Company&#8217;s common stock, the ability to block
          such transactions.</font></div>
      </div>
    </div>
    <div><br></div>
    <div>&#160;</div>
    <div><br>&#160;</div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
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        <div style="WIDTH: 100%; TEXT-ALIGN: center">
        </div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
      </div>
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        </div>
      </div>
    </div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">*&#160;&#160;&#160;&#160;&#160;*&#160;&#160;&#160;&#160;&#160;*&#160;&#160;&#160;&#160;&#160;*&#160;&#160;&#160;&#160;&#160;*</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Barington
      Companies Equity Partners, L.P. (&#8220;Barington&#8221;) intends to make a preliminary
      filing with the Securities and Exchange Commission (the &#8220;SEC&#8221;) of a proxy
      statement and an accompanying WHITE proxy card to be used to solicit votes
      for
      the election of its nominees at the 2007 Annual Meeting of Shareholders of
      Lancaster Colony Corporation, an Ohio corporation (the &#8220;Company&#8221;).</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">The
      following persons, which have joined with Barington in filing a Statement on
      Schedule 13D with respect to the Company&#8217;s common stock, are anticipated to be,
      or may be deemed to be, participants in any such proxy
      solicitation:&#160;&#160;Barington Companies Equity Partners, L.P., Barington
      Companies Investors, LLC, Barington Investments, L.P., Barington Companies
      Advisors, LLC, Benchmark Opportunitas Fund plc, Barington Offshore Advisors,
      LLC, Barington Companies Offshore Fund, Ltd., Barington Offshore Advisors II,
      LLC, Barington Capital Group, L.P., LNA Capital Corp., James A. Mitarotonda,
      RJG
      Capital Partners, L.P., RJG Capital Management, LLC, Ronald Gross, D.B. Zwirn
      Special Opportunities Fund, L.P., D.B. Zwirn Special Opportunities Fund, Ltd.,
      HCM/Z Special Opportunities LLC, D.B. Zwirn &amp; Co., </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">L.P.,
      DBZ
      GP, LLC, Zwirn Holdings, LLC and Daniel B. Zwirn.</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">BARINGTON
      STRONGLY ADVISES ALL SHAREHOLDERS OF THE COMPANY TO READ SUCH PROXY STATEMENT
      WHEN IT IS AVAILABLE BECAUSE IT WILL CONTAIN IMPORTANT INFORMATION, INCLUDING
      INFORMATION RELATING TO THE PARTICIPANTS IN THE PROXY
      SOLICITATION.&#160;&#160;SUCH PROXY STATEMENT, WHEN FILED, AND ANY OTHER
      RELEVANT DOCUMENTS WILL BE AVAILABLE AT NO CHARGE ON THE SEC'S WEB SITE AT
      HTTP://WWW.SEC.GOV.&#160;&#160;IN ADDITION, SHAREHOLDERS MAY ALSO OBTAIN A COPY
      OF THE PROXY STATEMENT, WHEN FILED, WITHOUT CHARGE, BY CONTACTING BARINGTON&#8217;S
      PROXY SOLICITOR, MACKENZIE PARTNERS, INC., AT ITS TOLL-FREE NUMBER: (800)
      322-2885 OR PROXY@MACKENZIEPARTNERS.COM.</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">INFORMATION
      REGARDING THE DIRECT OR INDIRECT INTERESTS OF CERTAIN PERSONS ANTICIPATED TO
      BE,
      OR WHO MAY BE DEEMED TO BE, PARTICIPANTS IN SUCH POTENTIAL PROXY SOLICITATION
      IS
      AS FOLLOWS:</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">As
      of
      September 14, 2007, Barington Companies Equity Partners, L.P. beneficially
      owns
      an aggregate of 490,416 shares of Common Stock, representing approximately
      1.62%
      of the shares of Common Stock presently outstanding based upon the 30,361,000
      shares of Common Stock reported by the Company to be issued and outstanding
      as
      of August 20, 2007 in its Form 10-K/A filed with the SEC on August 31, 2007
      (the
&#8220;Issued and Outstanding Shares&#8221;).</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">As
      of
      September 14, 2007, Barington Investments, L.P. beneficially owns 225,992 shares
      of Common Stock, representing approximately 0.74% of the Issued and Outstanding
      Shares.&#160;&#160;As of September 14, 2007, Benchmark Opportunitas Fund plc
      beneficially owns 36,166 shares of Common Stock, representing approximately
      0.12% of the Issued and Outstanding Shares.&#160;&#160;As of September 14, 2007,
      Barington Companies Offshore Fund, Ltd. beneficially owns 825,446 shares of
      Common Stock, representing approximately 2.72% of the Issued and
      Outstanding</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
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        </div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
      </div>
      <div id="HDR">
        <div id="GLHDR" style="WIDTH: 100%" align="right">
        </div>
      </div>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Shares.&#160;&#160;As
      the general partner of Barington Companies Equity Partners, L.P., Barington
      Companies Investors, LLC may be deemed to beneficially own the 490,416 shares
      of
      Common Stock beneficially owned by Barington Companies Equity Partners, L.P.,
      representing approximately 1.62% of the Issued and Outstanding
      Shares.&#160;&#160;As the general partner of Barington Investments, L.P.,
      Barington Companies Advisors, LLC may be deemed to beneficially own the 225,992
      shares of Common Stock beneficially owned by Barington Investments, L.P.,
      representing approximately 0.74% of the Issued and Outstanding
      Shares.&#160;&#160;As the investment advisor to Benchmark Opportunitas Fund plc,
      Barington Offshore Advisors, LLC may be deemed to beneficially own the 36,166
      shares of Common Stock beneficially owned by Benchmark Opportunitas Fund plc,
      representing approximately 0.12% of the Issued and Outstanding
      Shares.&#160;&#160;As the investment advisor to Barington Companies Offshore
      Fund, Ltd., Barington Offshore Advisors II, LLC may be deemed to beneficially
      own the 825,446 shares of Common Stock beneficially owned by Barington Companies
      Offshore Fund, Ltd., representing approximately 2.72% of the Issued and
      Outstanding Shares.&#160;&#160;As the majority member of Barington Companies
      Investors, LLC, Barington Companies Advisors, LLC, Barington Offshore Advisors,
      LLC and Barington Offshore Advisors II, LLC, Barington Capital Group, L.P.
      may
      be deemed to beneficially own the 490,416 shares of Common Stock beneficially
      owned by Barington Companies Equity Partners, L.P., the 225,992 shares of Common
      Stock beneficially owned by Barington Investments, L.P., the 36,166 shares
      of
      Common Stock beneficially owned by Benchmark Opportunitas Fund plc and the
      825,446 shares of Common Stock beneficially owned by Barington Companies
      Offshore Fund, Ltd., constituting an aggregate of 1,578,020 shares, representing
      approximately 5.20% of the Issued and Outstanding Shares.&#160;&#160;As the
      general partner of Barington Capital Group, L.P., LNA Capital Corp. may be
      deemed to beneficially own the 490,416 shares of Common Stock beneficially
      owned
      by Barington Companies Equity Partners, L.P., the 225,992 shares of Common
      Stock
      beneficially owned by Barington Investments, L.P., the 36,166 shares of Common
      Stock beneficially owned by Benchmark Opportunitas Fund plc and the 825,446
      shares of Common Stock beneficially owned by Barington Companies Offshore Fund,
      Ltd., constituting an aggregate of 1,578,020 shares of Common Stock,
      representing approximately 5.20% of the Issued and Outstanding Shares. As the
      sole stockholder and director of LNA Capital Corp., James A. Mitarotonda may
      be
      deemed to beneficially own the 490,416 shares of Common Stock beneficially
      owned
      by Barington Companies Equity Partners, L.P., the 225,992 shares of Common
      Stock
      beneficially owned by Barington Investments, L.P., the 36,166 shares of Common
      Stock beneficially owned by Benchmark Opportunitas Fund plc and the 825,446
      shares of Common Stock beneficially owned by Barington Companies Offshore Fund,
      Ltd., constituting an aggregate of 1,578,020 shares of Common Stock,
      representing approximately 5.20% of the Issued and Outstanding
      Shares.&#160;&#160;Mr.&#160;Mitarotonda has sole voting and dispositive power
      with respect to the 490,416 shares of Common Stock beneficially owned by
      Barington Companies Equity Partners, L.P., the 225,992 shares of Common Stock
      beneficially owned by Barington Investments, L.P., the 36,166 shares of Common
      Stock beneficially owned by Benchmark Opportunitas Fund plc and the 825,446
      shares of Common Stock beneficially owned by Barington Companies Offshore Fund,
      Ltd.&#160;&#160;Mr. Mitarotonda disclaims beneficial ownership of any such
      shares except to the extent of his pecuniary interest therein.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><font id="TAB1" style="MARGIN-LEFT: 36pt;"></font>As
      of September 14, 2007, RJG Capital
      Partners, L.P. beneficially owns 6,300 shares of Common Stock, representing
      approximately 0.02% of the Issued and Outstanding Shares.&#160;&#160;As the
      general partner of RJG Capital Partners, L.P., RJG Capital Management, LLC
      may
      be deemed to</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
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        </div>
      </div>
      <div id="PN" style="PAGE-BREAK-AFTER: always">
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
        </div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
      </div>
      <div id="HDR">
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        </div>
      </div>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">beneficially
      own the 6,300 shares beneficially owned by RJG Capital Partners, L.P.,
      representing approximately 0.02% of the Issued and Outstanding
      Shares.&#160;&#160;As the managing member of RJG Capital Management, LLC, which
      in turn is the general partner of RJG Capital Partners, L.P., Ronald J. Gross
      may be deemed to beneficially own the 6,300 shares beneficially owned by RJG
      Capital Partners, L.P., representing approximately 0.02% of the Issued and
      Outstanding Shares.&#160;&#160;Mr. Gross has sole voting and dispositive power
      with respect to the 6,300 shares beneficially owned by RJG Capital Partners,
      L.P. by virtue of his authority to vote and dispose of such
      shares.&#160;&#160;Mr. Gross disclaims beneficial ownership of any such shares
      except to the extent of his pecuniary interest therein.</font></div>
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      owns 34,592 shares of Common Stock, representing approximately 0.11% of the
      Issued and Outstanding Shares.&#160;&#160;As of September 14, 2007, D.B. Zwirn
      Special Opportunities Fund, Ltd. beneficially owns 67,501 shares of Common
      Stock, representing approximately 0.22% of the Issued and Outstanding
      Shares.&#160;&#160;As of September 14, 2007, HCM/Z Special Opportunities LLC
      beneficially owns 7,908 shares of Common Stock, representing approximately
      0.03%
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      Opportunities Fund, Ltd. and HCM/Z Special Opportunities LLC, D.B. Zwirn &amp;
Co., L.P. may be deemed to beneficially own the 34,592 shares of Common Stock
      beneficially owned by D.B. Zwirn Special Opportunities Fund, L.P., the 67,501
      shares of Common Stock beneficially owned by D.B. Zwirn Special Opportunities
      Fund, Ltd. and the 7,908 shares of Common Stock beneficially owned by HCM/Z
      Special Opportunities LLC, constituting an aggregate of 110,001 shares,
      representing approximately 0.36% of the Issued and Outstanding
      Shares.&#160;&#160;As general partner of D.B. Zwirn &amp; Co., L.P., DBZ GP, LLC
      may be deemed to beneficially own the 34,592 shares of Common Stock beneficially
      owned by D.B. Zwirn Special Opportunities Fund, L.P., the 67,501 shares of
      Common Stock beneficially owned by D.B. Zwirn Special Opportunities Fund, Ltd.
      and the 7,908 shares of Common Stock beneficially owned by HCM/Z Special
      Opportunities LLC, constituting an aggregate of 110,001 shares, representing
      approximately 0.36% of the Issued and Outstanding Shares.&#160;&#160;As the
      managing member of DBZ GP, LLC, Zwirn Holdings, LLC may be deemed to
      beneficially own the 34,592 shares of Common Stock beneficially owned by D.B.
      Zwirn Special Opportunities Fund, L.P., the 67,501 shares of Common Stock
      beneficially owned by D.B. Zwirn Special Opportunities Fund, Ltd. and the 7,908
      shares of Common Stock beneficially owned by HCM/Z Special Opportunities LLC,
      constituting an aggregate of 110,001 shares, representing approximately 0.36%
      of
      the Issued and Outstanding Shares.&#160;&#160;As the managing member of Zwirn
      Holdings, LLC, Daniel B. Zwirn may be deemed to beneficially own the 34,592
      shares of Common Stock beneficially owned by D.B. Zwirn Special Opportunities
      Fund, L.P., the 67,501 shares of Common Stock beneficially owned by D.B. Zwirn
      Special Opportunities Fund, Ltd. and the 7,908 shares of Common Stock
      beneficially owned by HCM/Z Special Opportunities LLC, constituting an aggregate
      of 110,001 shares, representing approximately 0.36% of the Issued and
      Outstanding Shares.&#160;&#160;Mr. Zwirn has sole voting and dispositive power
      with respect to the 34,592 shares of Common Stock beneficially owned by D.B.
      Zwirn Special Opportunities Fund, L.P., the 67,501 shares of Common Stock
      beneficially owned by D.B. Zwirn Special Opportunities Fund, Ltd. and the 7,908
      shares of Common Stock beneficially owned by HCM/Z Special Opportunities
      LLC.&#160;&#160;Mr.</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
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        </div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
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        </div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Zwirn
      disclaims beneficial ownership of such shares except to the extent of his
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">The
      persons listed above do not believe that certain of the foregoing information
      is
      called for by the Items of Schedule 14A and are disclosing it for supplemental
      informational purposes only.&#160;&#160;Information with respect to each of the
      persons is given solely by such person and no person shall have responsibility
      for the accuracy or completeness of information supplied by another
      person.</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
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