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<SEC-DOCUMENT>0000909567-03-001368.txt : 20031128
<SEC-HEADER>0000909567-03-001368.hdr.sgml : 20031127
<ACCEPTANCE-DATETIME>20031128153106
ACCESSION NUMBER:		0000909567-03-001368
CONFORMED SUBMISSION TYPE:	SC 13D/A
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20031128
GROUP MEMBERS:		DR. LORENZO ROSSI DE MONTELERA
GROUP MEMBERS:		HENRY BIRKS & SONS HOLDINGS INC.
GROUP MEMBERS:		HENRY BIRKS & SONS INC.
GROUP MEMBERS:		REGALUXE INVESTMENTS SARL

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MAYORS JEWELERS INC/DE
		CENTRAL INDEX KEY:			0000817946
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-JEWELRY STORES [5944]
		IRS NUMBER:				592290953
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0327

	FILING VALUES:
		FORM TYPE:		SC 13D/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-39267
		FILM NUMBER:		031028658

	BUSINESS ADDRESS:	
		STREET 1:		14051 NW 14TH ST
		CITY:			SUNRISE
		STATE:			FL
		ZIP:			33323
		BUSINESS PHONE:		9548462719

	MAIL ADDRESS:	
		STREET 1:		13801 NW 14TH STREET
		CITY:			SUNRISE
		STATE:			FL
		ZIP:			33323

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	JAN BELL MARKETING INC
		DATE OF NAME CHANGE:	19920703

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			HENRY BIRKS & SONS INC
		CENTRAL INDEX KEY:			0001179821
		IRS NUMBER:				000000000
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		SC 13D/A

	BUSINESS ADDRESS:	
		STREET 1:		1240 PLULLYS SQUARE
		CITY:			MONTREAL QUEBEC CANADA
		STATE:			E6
		ZIP:			J3B3H6
		BUSINESS PHONE:		5163972509

	MAIL ADDRESS:	
		STREET 1:		1240 PLULLYS SQUARE
		CITY:			MONTREAL QUEBEC CANADA
		STATE:			E6
		ZIP:			H3B3H66
</SEC-HEADER>
<DOCUMENT>
<TYPE>SC 13D/A
<SEQUENCE>1
<FILENAME>t11376sc13dza.htm
<DESCRIPTION>SC 13D/A
<TEXT>
<HTML>
<HEAD>
<TITLE>sc13dza</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<P align="center"><FONT size="4">SECURITIES AND EXCHANGE COMMISSION
</FONT>
<Div align="center"><FONT size="3">Washington, D.C. 20549
</FONT></DIV>

<P align="center"><FONT size="5">AMENDMENT NO. 2 TO
</FONT>
<P align="center"><FONT size="5">SCHEDULE 13D
</FONT>
<P align="center"><FONT size="3">UNDER THE SECURITIES EXCHANGE ACT OF 1934
</FONT>
<P align="center"><FONT size="6">Mayor&#146;s Jewelers, Inc.
</FONT>

<HR size="1" width="50%" noshade>

<DIV align="center"><FONT size="2"><I>(Name of Issuer)</I>
</FONT></DIV>

<P align="center"><FONT size="2">Common Stock, $0.0001 Par Value<BR>
<HR size="1" width="50%" noshade></FONT>
<CENTER><FONT size="2">(<I>Title of Class of Securities)</I>
</FONT></CENTER>
<P align="center"><FONT size="2">578462103</FONT>
<HR size="1" width="50%" noshade>
<CENTER><FONT size="2"><I>(CUSIP Number)</I>
</FONT></CENTER>
<P align="center"><FONT size="2">Sabine Bruckert, Esq.<BR>
Vice President, General Counsel and Corporate Secretary<BR>
Henry Birks &#038; Sons Inc.<BR>
1240 Square Phillips<BR>
Montreal, Quebec, Canada, H3B 3H4<BR>
Telephone: (514)&nbsp;397-2511<BR>
<I>(Name, Address and Telephone Number of Person<BR>
Authorized to Receive Notices and Communications)</I>
</FONT>

<P>
<HR size="1" width="50%" noshade>

<P align="center"><FONT size="2">- With a copy to -
</FONT>
<P align="center"><FONT size="2">Brice T. Voran, Esq.<BR>
Shearman &#038; Sterling LLP<BR>
Commerce Court West<BR>
199 Bay Street, Suite&nbsp;4405<BR>
Toronto, Ontario M5L 1E8<BR>
Telephone (416)&nbsp;360-8484
</FONT>
<P align="center"><FONT size="2">November&nbsp;6, 2003<BR>
<HR size="1" width="50%" noshade></FONT>
<CENTER><FONT size="2"><I>(Date of Event which Requires Filing of this Statement)</I>
</FONT></CENTER>
<P align="center"><FONT size="2"><FONT face="wingdings">&#111;</FONT> The information required on the remainder of this cover page shall not be
deemed to be &#147;filed&#148; for the purpose of Section&nbsp;18 of the Securities Exchange
Act of 1934 or otherwise subject to the liabilities of that section of the Act
but shall be subject to all other provisions of the Act (however, see the
Notes).
</FONT>
<P align="center"><FONT size="2">&nbsp;</FONT>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>


<TABLE width="100%" border="0" cellspacing="0" cellpadding="4">
<TR>
<TD width="5%"><FONT size="2">&nbsp;</FONT></TD>
<TD width="5%"><FONT size="2">&nbsp;</FONT></TD>
<TD width="9%"><FONT size="2">&nbsp;</FONT></TD>
<TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
<TD width="28%"><FONT size="2">&nbsp;</FONT></TD>
<TD width="10%"><FONT size="2">&nbsp;</FONT></TD>
<TD width="40%"><FONT size="2">&nbsp;</FONT></TD>
</TR>


<TR>
<TD colspan="3"><FONT size="2"><HR noshade width="100%"></FONT></TD>
<TD><FONT size="2">&nbsp;</FONT></TD>
<TD colspan="2" align="left"><FONT size="2"><HR noshade width="60%"></FONT></TD>
</TR>

<TR>
<TD colspan="3"><FONT size="2">CUSIP No. 578462103</FONT></TD>
<TD><FONT size="2">&nbsp;</FONT></TD>
<TD colspan="2" align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;Page 2
of 12 Pages</FONT></TD>
</TR>
<TR>
<TD colspan="3"><FONT size="2"><HR noshade width="100%"></FONT></TD>
<TD><FONT size="2">&nbsp;</FONT></TD>
<TD colspan="2" align="left"><FONT size="2"><HR noshade width="60%"></FONT></TD>
</TR>

<TR>
<TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>

<TR>
<TD><FONT size="2">&nbsp;</FONT></TD>
<TD valign=top><FONT size="2"><B>(1)</B></FONT></TD>
<TD valign=top colspan=3><FONT size="2">Name of Reporting Person<BR>
HENRY BIRKS &#38; SONS INC.</FONT></TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>

<TR>
<TD><FONT size="2">&nbsp;</FONT></TD>
<TD valign=top><FONT size="2"><B>(2)</B></FONT></TD>
<TD valign=top colspan=5><FONT size="2">Check the Appropriate Box if a Member of a Group</FONT></TD>
</TR>

<TR>
<TD><FONT size="2">&nbsp;</FONT></TD>
<TD><FONT size="2">&nbsp;</FONT></TD>
<TD valign=top><FONT size="2">(a)</FONT></TD>
<TD valign=top><FONT face="wingdings">&#111;</FONT></TD>
</TR>

<TR>
<TD><FONT size="2">&nbsp;</FONT></TD>
<TD><FONT size="2">&nbsp;</FONT></TD>
<TD valign=top><FONT size="2">(b)</FONT></TD>
<TD valign=top><FONT face="wingdings">&#120;</FONT></TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>

<TR>
<TD><FONT size="2">&nbsp;</FONT></TD>
<TD valign=top><FONT size="2"><B>(3)</B></FONT></TD>
<TD valign=top colspan=5><FONT size="2">SEC Use Only</FONT></TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>

<TR>
<TD><FONT size="2">&nbsp;</FONT></TD>
<TD valign=top><FONT size="2"><B>(4)</B></FONT></TD>
<TD valign=top colspan=5><FONT size="2">Source of Funds<BR>
AF, OO</FONT></TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>


<TR>
<TD><FONT size="2">&nbsp;</FONT></TD>
<TD valign=top><FONT size="2"><B>(5)</B></FONT></TD>
<TD valign=top colspan=5><FONT size="2">Check box if Disclosure of Legal Proceedings
is Required Pursuant to Items&nbsp;2(d) or 2(e)<BR>
<FONT face="wingdings">&#111;</FONT></FONT></TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>

<TR>
<TD><FONT size="2">&nbsp;</FONT></TD>
<TD valign=top><FONT size="2"><B>(6)</B></FONT></TD>
<TD valign=top colspan=5><FONT size="2">Citizenship or Place of
Organization:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;CANADA</FONT></TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>

<TR><TD colspan="3" rowspan="8" align="center"><FONT size="2">Number of<BR>Shares<BR>
Beneficially<BR>
Owned By<BR>
Each Reporting<BR>Person With</FONT></TD></TR>

<TR><TD valign=top><FONT size="2"><B>(7)</B></FONT></TD>
<TD valign=top colspan=3><FONT size="2">Sole Voting Power<BR>
</FONT></TD>
</TR>

<TR><TD colspan=4><hr noshade></TD></TR>

<TR><TD valign=top><FONT size="2"><B>(8)</B></FONT></TD>
<TD valign=top colspan=3><FONT size="2">Shared Voting Power<BR>
67,519,664</FONT></TD>
</TR>

<TR><TD colspan=4><hr noshade></TD></TR>

<TR><TD valign=top><FONT size="2"><B>(9)</B></FONT></TD>
<TD valign=top colspan=3><FONT size="2">Sole Dispositive Power<BR>
</FONT></TD>
</TR>

<TR><TD colspan=4><hr noshade></TD></TR>

<TR><TD valign=top><FONT size="2"><B>(10)</B></FONT></TD>
<TD valign=top colspan=3><FONT size="2">Shared Dispositive Power<BR>
67,519,664</FONT></TD>
</TR>

<TR><TD colspan=7><hr noshade></TD></TR>

<TR><TD><FONT size="2">&nbsp;</FONT></TD>
<TD valign=top><FONT size="2"><B>(11)</B></FONT></TD>
<TD valign=top colspan=5><FONT size="2">Aggregate Amount Beneficially Owned by Each
Reporting Person<BR>
67,519,664</FONT></TD>
</TR>

<TR><TD colspan=7><hr noshade></TD></TR>

<TR><TD><FONT size="2">&nbsp;</FONT></TD>
<TD valign=top><FONT size="2"><B>(12)</B></FONT></TD>
<TD valign=top colspan=5><FONT size="2">Check Box if the Aggregate Amount
 in Row&nbsp;(11) Excludes Certain Shares (See Instructions)<BR>
<FONT face="wingdings">&#111;</FONT></FONT></TD>
</TR>

<TR><TD colspan=7><hr noshade></TD></TR>

<TR><TD><FONT size="2">&nbsp;</FONT></TD>
<TD valign=top><FONT size="2"><B>(13)</B></FONT></TD>
<TD valign=top colspan=5><FONT size="2">Percent of Class Represented
by Amount in Row&nbsp;(11)<BR>
77.5%</FONT></TD>
</TR>

<TR><TD colspan=7><hr noshade></TD></TR>

<TR>
<TD><FONT size="2">&nbsp;</FONT></TD>
<TD valign=top><FONT size="2"><B>(14)</B></FONT></TD>
<TD valign=top colspan=5><FONT size="2">Type of Reporting Person (See
Instructions)<BR>
CO</FONT></TD></TR>

<TR><TD colspan=7><hr noshade></TD></TR>
</TABLE>



<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>


<TABLE width="100%" border="0" cellspacing="0" cellpadding="4">
<TR>
<TD width="5%"><FONT size="2">&nbsp;</FONT></TD>
<TD width="5%"><FONT size="2">&nbsp;</FONT></TD>
<TD width="9%"><FONT size="2">&nbsp;</FONT></TD>
<TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
<TD width="28%"><FONT size="2">&nbsp;</FONT></TD>
<TD width="10%"><FONT size="2">&nbsp;</FONT></TD>
<TD width="40%"><FONT size="2">&nbsp;</FONT></TD>
</TR>


<TR>
<TD colspan="3"><FONT size="2"><HR noshade width="100%"></FONT></TD>
<TD><FONT size="2">&nbsp;</FONT></TD>
<TD colspan="2" align="left"><FONT size="2"><HR noshade width="60%"></FONT></TD>
</TR>

<TR>
<TD colspan="3"><FONT size="2">CUSIP No. 578462103</FONT></TD>
<TD><FONT size="2">&nbsp;</FONT></TD>
<TD colspan="2" align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;Page 3
of 12 Pages</FONT></TD>
</TR>
<TR>
<TD colspan="3"><FONT size="2"><HR noshade width="100%"></FONT></TD>
<TD><FONT size="2">&nbsp;</FONT></TD>
<TD colspan="2" align="left"><FONT size="2"><HR noshade width="60%"></FONT></TD>
</TR>

<TR>
<TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>

<TR>
<TD><FONT size="2">&nbsp;</FONT></TD>
<TD valign=top><FONT size="2"><B>(1)</B></FONT></TD>
<TD valign=top colspan=3><FONT size="2">Name of Reporting Person<BR>
HENRY BIRKS &#38; SONS HOLDINGS INC.</FONT></TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>

<TR>
<TD><FONT size="2">&nbsp;</FONT></TD>
<TD valign=top><FONT size="2"><B>(2)</B></FONT></TD>
<TD valign=top colspan=5><FONT size="2">Check the Appropriate Box if a Member of a Group</FONT></TD>
</TR>

<TR>
<TD><FONT size="2">&nbsp;</FONT></TD>
<TD><FONT size="2">&nbsp;</FONT></TD>
<TD valign=top><FONT size="2">(a)</FONT></TD>
<TD valign=top><FONT face="wingdings">&#111;</FONT></TD>
</TR>

<TR>
<TD><FONT size="2">&nbsp;</FONT></TD>
<TD><FONT size="2">&nbsp;</FONT></TD>
<TD valign=top><FONT size="2">(b)</FONT></TD>
<TD valign=top><FONT face="wingdings">&#120;</FONT></TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>

<TR>
<TD><FONT size="2">&nbsp;</FONT></TD>
<TD valign=top><FONT size="2"><B>(3)</B></FONT></TD>
<TD valign=top colspan=5><FONT size="2">SEC Use Only</FONT></TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>

<TR>
<TD><FONT size="2">&nbsp;</FONT></TD>
<TD valign=top><FONT size="2"><B>(4)</B></FONT></TD>
<TD valign=top colspan=5><FONT size="2">Source of Funds<BR>
AF, OO</FONT></TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>


<TR>
<TD><FONT size="2">&nbsp;</FONT></TD>
<TD valign=top><FONT size="2"><B>(5)</B></FONT></TD>
<TD valign=top colspan=5><FONT size="2">Check box if Disclosure of Legal Proceedings
is Required Pursuant to Items&nbsp;2(d) or 2(e)<BR>
<FONT face="wingdings">&#111;</FONT></FONT></TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>

<TR>
<TD><FONT size="2">&nbsp;</FONT></TD>
<TD valign=top><FONT size="2"><B>(6)</B></FONT></TD>
<TD valign=top colspan=5><FONT size="2">Citizenship or Place of
Organization:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;CANADA</FONT></TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>

<TR><TD colspan="3" rowspan="8" align="center"><FONT size="2">Number of<BR>Shares<BR>
Beneficially<BR>
Owned By<BR>
Each Reporting<BR>Person With</FONT></TD></TR>

<TR><TD valign=top><FONT size="2"><B>(7)</B></FONT></TD>
<TD valign=top colspan=3><FONT size="2">Sole Voting Power<BR>
</FONT></TD>
</TR>

<TR><TD colspan=4><hr noshade></TD></TR>

<TR><TD valign=top><FONT size="2"><B>(8)</B></FONT></TD>
<TD valign=top colspan=3><FONT size="2">Shared Voting Power<BR>
67,519,664</FONT></TD>
</TR>

<TR><TD colspan=4><hr noshade></TD></TR>

<TR><TD valign=top><FONT size="2"><B>(9)</B></FONT></TD>
<TD valign=top colspan=3><FONT size="2">Sole Dispositive Power<BR>
</FONT></TD>
</TR>

<TR><TD colspan=4><hr noshade></TD></TR>

<TR><TD valign=top><FONT size="2"><B>(10)</B></FONT></TD>
<TD valign=top colspan=3><FONT size="2">Shared Dispositive Power<BR>
67,519,664</FONT></TD>
</TR>

<TR><TD colspan=7><hr noshade></TD></TR>

<TR><TD><FONT size="2">&nbsp;</FONT></TD>
<TD valign=top><FONT size="2"><B>(11)</B></FONT></TD>
<TD valign=top colspan=5><FONT size="2">Aggregate Amount Beneficially Owned by Each
Reporting Person<BR>
67,519,664</FONT></TD>
</TR>

<TR><TD colspan=7><hr noshade></TD></TR>

<TR><TD><FONT size="2">&nbsp;</FONT></TD>
<TD valign=top><FONT size="2"><B>(12)</B></FONT></TD>
<TD valign=top colspan=5><FONT size="2">Check Box if the Aggregate Amount
 in Row&nbsp;(11) Excludes Certain Shares (See Instructions)<BR>
<FONT face="wingdings">&#111;</FONT></FONT></TD>
</TR>

<TR><TD colspan=7><hr noshade></TD></TR>

<TR><TD><FONT size="2">&nbsp;</FONT></TD>
<TD valign=top><FONT size="2"><B>(13)</B></FONT></TD>
<TD valign=top colspan=5><FONT size="2">Percent of Class Represented
by Amount in Row&nbsp;(11)<BR>
77.5%</FONT></TD>
</TR>

<TR><TD colspan=7><hr noshade></TD></TR>

<TR>
<TD><FONT size="2">&nbsp;</FONT></TD>
<TD valign=top><FONT size="2"><B>(14)</B></FONT></TD>
<TD valign=top colspan=5><FONT size="2">Type of Reporting Person (See
Instructions)<BR>
HC</FONT></TD></TR>

<TR><TD colspan=7><hr noshade></TD></TR>
</TABLE>



<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>


<TABLE width="100%" border="0" cellspacing="0" cellpadding="4">
<TR>
<TD width="5%"><FONT size="2">&nbsp;</FONT></TD>
<TD width="5%"><FONT size="2">&nbsp;</FONT></TD>
<TD width="9%"><FONT size="2">&nbsp;</FONT></TD>
<TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
<TD width="28%"><FONT size="2">&nbsp;</FONT></TD>
<TD width="10%"><FONT size="2">&nbsp;</FONT></TD>
<TD width="40%"><FONT size="2">&nbsp;</FONT></TD>
</TR>


<TR>
<TD colspan="3"><FONT size="2"><HR noshade width="100%"></FONT></TD>
<TD><FONT size="2">&nbsp;</FONT></TD>
<TD colspan="2" align="left"><FONT size="2"><HR noshade width="60%"></FONT></TD>
</TR>

<TR>
<TD colspan="3"><FONT size="2">CUSIP No. 578462103</FONT></TD>
<TD><FONT size="2">&nbsp;</FONT></TD>
<TD colspan="2" align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;Page 4
of 12 Pages</FONT></TD>
</TR>
<TR>
<TD colspan="3"><FONT size="2"><HR noshade width="100%"></FONT></TD>
<TD><FONT size="2">&nbsp;</FONT></TD>
<TD colspan="2" align="left"><FONT size="2"><HR noshade width="60%"></FONT></TD>
</TR>

<TR>
<TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>

<TR>
<TD><FONT size="2">&nbsp;</FONT></TD>
<TD valign=top><FONT size="2"><B>(1)</B></FONT></TD>
<TD valign=top colspan=3><FONT size="2">Name of Reporting Person<BR>
REGALUXE INVESTMENTS Sarl</FONT></TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>

<TR>
<TD><FONT size="2">&nbsp;</FONT></TD>
<TD valign=top><FONT size="2"><B>(2)</B></FONT></TD>
<TD valign=top colspan=5><FONT size="2">Check the Appropriate Box if a Member of a Group</FONT></TD>
</TR>

<TR>
<TD><FONT size="2">&nbsp;</FONT></TD>
<TD><FONT size="2">&nbsp;</FONT></TD>
<TD valign=top><FONT size="2">(a)</FONT></TD>
<TD valign=top><FONT face="wingdings">&#111;</FONT></TD>
</TR>

<TR>
<TD><FONT size="2">&nbsp;</FONT></TD>
<TD><FONT size="2">&nbsp;</FONT></TD>
<TD valign=top><FONT size="2">(b)</FONT></TD>
<TD valign=top><FONT face="wingdings">&#120;</FONT></TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>

<TR>
<TD><FONT size="2">&nbsp;</FONT></TD>
<TD valign=top><FONT size="2"><B>(3)</B></FONT></TD>
<TD valign=top colspan=5><FONT size="2">SEC Use Only</FONT></TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>

<TR>
<TD><FONT size="2">&nbsp;</FONT></TD>
<TD valign=top><FONT size="2"><B>(4)</B></FONT></TD>
<TD valign=top colspan=5><FONT size="2">Source of Funds<BR>
OO</FONT></TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>


<TR>
<TD><FONT size="2">&nbsp;</FONT></TD>
<TD valign=top><FONT size="2"><B>(5)</B></FONT></TD>
<TD valign=top colspan=5><FONT size="2">Check box if Disclosure of Legal Proceedings
is Required Pursuant to Items&nbsp;2(d) or 2(e):<BR>
<FONT face="wingdings">&#111;</FONT></FONT></TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>

<TR>
<TD><FONT size="2">&nbsp;</FONT></TD>
<TD valign=top><FONT size="2"><B>(6)</B></FONT></TD>
<TD valign=top colspan=5><FONT size="2">Citizenship or Place of
Organization&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;LUXEMBOURG</FONT></TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>

<TR><TD colspan="3" rowspan="8" align="center"><FONT size="2">Number of<BR>Shares<BR>
Beneficially<BR>
Owned By<BR>
Each Reporting<BR>Person With</FONT></TD></TR>

<TR><TD valign=top><FONT size="2"><B>(7)</B></FONT></TD>
<TD valign=top colspan=3><FONT size="2">Sole Voting Power<BR>
</FONT></TD>
</TR>

<TR><TD colspan=4><hr noshade></TD></TR>

<TR><TD valign=top><FONT size="2"><B>(8)</B></FONT></TD>
<TD valign=top colspan=3><FONT size="2">Shared Voting Power<BR>
67,519,664</FONT></TD>
</TR>

<TR><TD colspan=4><hr noshade></TD></TR>

<TR><TD valign=top><FONT size="2"><B>(9)</B></FONT></TD>
<TD valign=top colspan=3><FONT size="2">Sole Dispositive Power<BR>
</FONT></TD>
</TR>

<TR><TD colspan=4><hr noshade></TD></TR>

<TR><TD valign=top><FONT size="2"><B>(10)</B></FONT></TD>
<TD valign=top colspan=3><FONT size="2">Shared Dispositive Power<BR>
67,519,664</FONT></TD>
</TR>

<TR><TD colspan=7><hr noshade></TD></TR>

<TR><TD><FONT size="2">&nbsp;</FONT></TD>
<TD valign=top><FONT size="2"><B>(11)</B></FONT></TD>
<TD valign=top colspan=5><FONT size="2">Aggregate Amount Beneficially Owned by Each
Reporting Person<BR>
67,519,664</FONT></TD>
</TR>

<TR><TD colspan=7><hr noshade></TD></TR>

<TR><TD><FONT size="2">&nbsp;</FONT></TD>
<TD valign=top><FONT size="2"><B>(12)</B></FONT></TD>
<TD valign=top colspan=5><FONT size="2">Check Box if the Aggregate Amount
 in Row&nbsp;(11) Excludes Certain Shares (See Instructions)<BR>
<FONT face="wingdings">&#111;</FONT></FONT></TD>
</TR>

<TR><TD colspan=7><hr noshade></TD></TR>

<TR><TD><FONT size="2">&nbsp;</FONT></TD>
<TD valign=top><FONT size="2"><B>(13)</B></FONT></TD>
<TD valign=top colspan=5><FONT size="2">Percent of Class Represented
by Amount in Row&nbsp;(11)<BR>
77.5%</FONT></TD>
</TR>

<TR><TD colspan=7><hr noshade></TD></TR>

<TR>
<TD><FONT size="2">&nbsp;</FONT></TD>
<TD valign=top><FONT size="2"><B>(14)</B></FONT></TD>
<TD valign=top colspan=5><FONT size="2">Type of Reporting Person (See
Instructions)<BR>
CO</FONT></TD></TR>

<TR><TD colspan=7><hr noshade></TD></TR>
</TABLE>



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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>


<TABLE width="100%" border="0" cellspacing="0" cellpadding="4">
<TR>
<TD width="5%"><FONT size="2">&nbsp;</FONT></TD>
<TD width="5%"><FONT size="2">&nbsp;</FONT></TD>
<TD width="9%"><FONT size="2">&nbsp;</FONT></TD>
<TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
<TD width="28%"><FONT size="2">&nbsp;</FONT></TD>
<TD width="10%"><FONT size="2">&nbsp;</FONT></TD>
<TD width="40%"><FONT size="2">&nbsp;</FONT></TD>
</TR>


<TR>
<TD colspan="3"><FONT size="2"><HR noshade width="100%"></FONT></TD>
<TD><FONT size="2">&nbsp;</FONT></TD>
<TD colspan="2" align="left"><FONT size="2"><HR noshade width="60%"></FONT></TD>
</TR>

<TR>
<TD colspan="3"><FONT size="2">CUSIP No. 578462103</FONT></TD>
<TD><FONT size="2">&nbsp;</FONT></TD>
<TD colspan="2" align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;Page 5
of 12 Pages</FONT></TD>
</TR>
<TR>
<TD colspan="3"><FONT size="2"><HR noshade width="100%"></FONT></TD>
<TD><FONT size="2">&nbsp;</FONT></TD>
<TD colspan="2" align="left"><FONT size="2"><HR noshade width="60%"></FONT></TD>
</TR>

<TR>
<TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>

<TR>
<TD><FONT size="2">&nbsp;</FONT></TD>
<TD valign=top><FONT size="2"><B>(1)</B></FONT></TD>
<TD valign=top colspan=3><FONT size="2">Name of Reporting Person<BR>
Dr. Lorenzo Rossi de Montelera</FONT></TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>

<TR>
<TD><FONT size="2">&nbsp;</FONT></TD>
<TD valign=top><FONT size="2"><B>(2)</B></FONT></TD>
<TD valign=top colspan=5><FONT size="2">Check the Appropriate Box if a Member of a Group</FONT></TD>
</TR>

<TR>
<TD><FONT size="2">&nbsp;</FONT></TD>
<TD><FONT size="2">&nbsp;</FONT></TD>
<TD valign=top><FONT size="2">(a)</FONT></TD>
<TD valign=top><FONT face="wingdings">&#111;</FONT></TD>
</TR>

<TR>
<TD><FONT size="2">&nbsp;</FONT></TD>
<TD><FONT size="2">&nbsp;</FONT></TD>
<TD valign=top><FONT size="2">(b)</FONT></TD>
<TD valign=top><FONT face="wingdings">&#120;</FONT></TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>

<TR>
<TD><FONT size="2">&nbsp;</FONT></TD>
<TD valign=top><FONT size="2"><B>(3)</B></FONT></TD>
<TD valign=top colspan=5><FONT size="2">SEC Use Only</FONT></TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>

<TR>
<TD><FONT size="2">&nbsp;</FONT></TD>
<TD valign=top><FONT size="2"><B>(4)</B></FONT></TD>
<TD valign=top colspan=5><FONT size="2">Source of Funds:<BR>
AF - OO</FONT></TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>


<TR>
<TD><FONT size="2">&nbsp;</FONT></TD>
<TD valign=top><FONT size="2"><B>(5)</B></FONT></TD>
<TD valign=top colspan=5><FONT size="2">Check box if Disclosure of Legal Proceedings
is Required Pursuant to Items&nbsp;2(d) or 2(e)<BR>
<FONT face="wingdings">&#111;</FONT></FONT></TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>

<TR>
<TD><FONT size="2">&nbsp;</FONT></TD>
<TD valign=top><FONT size="2"><B>(6)</B></FONT></TD>
<TD valign=top colspan=5><FONT size="2">Citizenship or Place of
Organization&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ITALIAN</FONT></TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>

<TR><TD colspan="3" rowspan="8" align="center"><FONT size="2">Number of<BR>Shares<BR>
Beneficially<BR>
Owned By<BR>
Each Reporting<BR>Person With</FONT></TD></TR>

<TR><TD valign=top><FONT size="2"><B>(7)</B></FONT></TD>
<TD valign=top colspan=3><FONT size="2">Sole Voting Power<BR>
</FONT></TD>
</TR>

<TR><TD colspan=4><hr noshade></TD></TR>

<TR><TD valign=top><FONT size="2"><B>(8)</B></FONT></TD>
<TD valign=top colspan=3><FONT size="2">Shared Voting Power<BR>
67,519,664</FONT></TD>
</TR>

<TR><TD colspan=4><hr noshade></TD></TR>

<TR><TD valign=top><FONT size="2"><B>(9)</B></FONT></TD>
<TD valign=top colspan=3><FONT size="2">Sole Dispositive Power<BR>
</FONT></TD>
</TR>

<TR><TD colspan=4><hr noshade></TD></TR>

<TR><TD valign=top><FONT size="2"><B>(10)</B></FONT></TD>
<TD valign=top colspan=3><FONT size="2">Shared Dispositive Power<BR>
67,519,664</FONT></TD>
</TR>

<TR><TD colspan=7><hr noshade></TD></TR>

<TR><TD><FONT size="2">&nbsp;</FONT></TD>
<TD valign=top><FONT size="2"><B>(11)</B></FONT></TD>
<TD valign=top colspan=5><FONT size="2">Aggregate Amount Beneficially Owned by Each
Reporting Person<BR>
67,519,664</FONT></TD>
</TR>

<TR><TD colspan=7><hr noshade></TD></TR>

<TR><TD><FONT size="2">&nbsp;</FONT></TD>
<TD valign=top><FONT size="2"><B>(12)</B></FONT></TD>
<TD valign=top colspan=5><FONT size="2">Check Box if the Aggregate Amount
 in Row&nbsp;(11) Excludes Certain Shares (See Instructions)<BR>
<FONT face="wingdings">&#111;</FONT></FONT></TD>
</TR>

<TR><TD colspan=7><hr noshade></TD></TR>

<TR><TD><FONT size="2">&nbsp;</FONT></TD>
<TD valign=top><FONT size="2"><B>(13)</B></FONT></TD>
<TD valign=top colspan=5><FONT size="2">Percent of Class Represented
by Amount in Row&nbsp;(11)<BR>
77.5%</FONT></TD>
</TR>

<TR><TD colspan=7><hr noshade></TD></TR>

<TR>
<TD><FONT size="2">&nbsp;</FONT></TD>
<TD valign=top><FONT size="2"><B>(14)</B></FONT></TD>
<TD valign=top colspan=5><FONT size="2">Type of Reporting Person (See
Instructions)<BR>
IN</FONT></TD></TR>

<TR><TD colspan=7><hr noshade></TD></TR>
</TABLE>



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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This Amendment No.&nbsp;2 amends the Statement on Schedule&nbsp;13D filed with the
Securities and Exchange Commission on August&nbsp;9, 2002, as amended by Amendment
No.&nbsp;1 to Schedule&nbsp;13D filed with the Securities and Exchange Commission on
February&nbsp;25, 2003, (the &#147;Schedule&nbsp;13D&#148;) by Henry Birks &#038; Sons Inc. (&#147;Birks&#148;),
Henry Birks &#038; Sons Holdings Inc. (&#147;Holdings&#148;), Regaluxe Investment Sarl
(&#147;Regaluxe&#148;) and Dr.&nbsp;Lorenzo Rossi di Montelera with respect to the common
stock, $0.0001 par value (the &#147;Shares&#148;) of Mayor&#146;s Jewelers, Inc., a Delaware
corporation (&#147;Mayor&#146;s&#148;). Pursuant to an Investment Agreement (the &#147;Investment
Agreement&#148;), dated as of July&nbsp;31, 2002, between Mayor&#146;s and Birks, on August
20, 2002, for aggregate consideration of $15,050,000, Birks purchased from
Mayor&#146;s and Mayor&#146;s issued to Birks: (i)&nbsp;15,050 shares of Series&nbsp;A Convertible
Preferred Stock of Mayor&#146;s, convertible into 50,166,667 Shares (the &#147;Preferred
Stock&#148;); (ii)&nbsp;Warrants exercisable for 12,424,596 Shares at an exercise price
of $0.30 per Share; (iii)&nbsp;Warrants exercisable for 12,424,596 Shares at an
exercise price of $0.35 per Share; and (iv)&nbsp;Warrants exercisable for 12,424,595
Shares at an exercise price of $0.40 per Share, issued under certain warrant
agreements dated August&nbsp;20, 2002 (the &#147;Warrant Agreements&#148;). Pursuant to
assignment agreements dated as of January&nbsp;31, 2003, Birks assigned 4,750,000
Warrants, subject to certain vesting periods, such that Birks held shared
dispositive power over 32,523,787 Warrants. This Amendment No.&nbsp;2 relates to
Birks acquiring 17,352,997 Shares by means of a cashless exercise of 17,352,997
Warrants by which Birks surrendered 15,170,790 Warrants to Mayor&#146;s as
consideration for the exercise price.
</FONT>
<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following amendment to items 3, 4, 5 and 7 of the Schedule&nbsp;13 D are
hereby made.
</FONT>
<P align="left"><FONT size="2"><B>Item&nbsp;3. Source and Amount of Funds or Other Consideration</B>
</FONT>
<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On November&nbsp;6, 2003, Birks exercised 17,352,997 Warrants to acquire
17,352,997 Shares. Pursuant to the Warrant Agreements, Birks paid the exercise
price by surrendering 15,170,790 Warrants.
</FONT>
<P align="left"><FONT size="2"><B>Item&nbsp;4. Purpose of Transaction</B>
</FONT>
<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The purpose of the transaction was to exercise the Warrants on a cashless
basis.
</FONT>
<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Reporting Persons have the following plans and proposals:
</FONT>
<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp; The Reporting Persons currently do not intend to acquire additional
Shares of Mayor&#146;s nor to dispose of Shares of Mayor&#146;s, but may formulate plans
to do so in the future. The Reporting Persons intend to review, on a
continuous basis, various factors related to their direct or indirect
investment, as the case may be, in Mayor&#146;s, including the price and
availability of the Shares, subsequent developments affecting Mayor&#146;s business,
other investment and business opportunities available to the Reporting Persons
and general stock market and economic conditions. Based upon these and other
factors, the Reporting Persons may decide to purchase additional Shares or may
decide in the future to sell all or part of their investment in Mayor&#146;s;
</FONT>
<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;The Reporting Persons have no plans or proposals to cause Mayor&#146;s to
enter into any extraordinary corporate transaction, such as a merger,
reorganization or liquidation of Mayor&#146;s or any of its subsidiaries;
</FONT>
<P align="center"><FONT size="2">&nbsp;</FONT>
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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp; The Reporting Persons have no plans or proposals to cause Mayor&#146;s or
any of its subsidiaries to sell or transfer a material amount of assets;
</FONT>
<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d)&nbsp; The completion of the transactions contemplated by the Investment
Agreement resulted in the issuance of a new class of stock, the Preferred
Stock, which is entitled vote as a class to elect a percentage of the members
of the board of directors of Mayor&#146;s equal to the percentage of the outstanding
Shares that would be represented by the Preferred Stock if converted. As the
beneficial owners of all of the Preferred Stock, Birks is entitled to elect a
majority of the members of the board of directors of Mayor&#146;s. Following
completion of the Investment Agreement, seven members of the board of directors
of Mayor&#146;s resigned and each was replaced by a person nominated by Birks. In
addition, upon completion of the Investment Agreement, persons named by Birks
were appointed to senior management positions of Mayor&#146;s including the (i)
President and Chief Executive Officer, (ii)&nbsp;Senior Vice President and Chief
Operating Officer and (iii)&nbsp;Group Vice President, Strategy and Business
Integration;
</FONT>
<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e)&nbsp; The Reporting Persons have no plans to make any material changes in
the present capitalization or dividend policy of Mayor&#146;s;
</FONT>
<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f)&nbsp; The Reporting Persons have no plans or proposals to cause Mayor&#146;s to
make any other material change in its business or corporate structure;
</FONT>
<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(g)&nbsp; Other than an amendment to Mayor&#146;s certificate of incorporation to
increase the number of authorized Shares, the Reporting Persons have no plans
or proposals to cause Mayor&#146;s to change its certificate of incorporation or
bylaws or to take other actions which may impede the acquisition of control of
Mayor&#146;s by any person;
</FONT>
<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(h)&nbsp; The Reporting Persons have no plans or proposals to cause the Shares
to be delisted from any securities exchange or cease to be authorized to be
quoted in an inter-dealer quotation system; The Reporting Persons understand
that the American Stock Exchange may require a shareholder vote prior to the
issuance of Shares underlying the Securities . However, the right to convert
the Securities is not conditional upon shareholder approval and the Reporting
Persons reserve the right to convert the Preferred Securities and exercise the
Warrants without shareholder approval which may result in a delisting of the
Shares.
</FONT>
<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i)&nbsp; The Reporting Persons have no plans or proposals to cause the Shares
to become eligible for termination of registration pursuant to Section&nbsp;12(g) of
the Exchange Act; and
</FONT>
<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(j)&nbsp; The Reporting Persons have no plans or proposals to take any actions
similar to those enumerated above.
</FONT>
<P align="left"><FONT size="2"><B>Item&nbsp;5. Interest in Securities of the Issuer</B>
</FONT>
<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;Based on the most recent information available, the aggregate number
and percentage of the Shares (the securities identified pursuant to Item&nbsp;1 of
this Schedule&nbsp;13D) that are beneficially owned by each of the Reporting Persons
is set forth in boxes 11 and 13 of the second part of the cover page to this
Schedule&nbsp;13D for each of the Reporting Persons, and such
</FONT>
<P align="center"><FONT size="2">&nbsp;</FONT>
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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
<P align="left"><FONT size="2">information is
incorporated herein by reference. Of the 67,519,664 Shares beneficially owned
by the Reporting Persons, 50,166,667 Shares are issuable upon conversion of
Preferred Stock and 17,352,997 of Shares.
</FONT>
<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp; The numbers of Securities as to which each of the Reporting Persons
has sole voting power, shared voting power, sole dispositive power and shared
dispositive power are set forth in boxes 7, 8, 9 and 10, respectively, on the
second part of the cover page to this Schedule&nbsp;13D for each of the Reporting
Persons, and such information is incorporated herein by reference.
</FONT>
<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp; Except as described herein, none of the Reporting Persons, nor, to the
best knowledge of the Reporting Persons, any person listed in Annex A, B, or C,
as the case may be, beneficially owns, or has acquired or disposed of, any
Shares during the last 60&nbsp;days.
</FONT>
<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d)&nbsp; No person is known to have the right to receive or the power to direct
the receipt of dividends from, or the proceeds from the sale of, Shares held by
the Reporting Persons other than each of the Reporting Persons.
</FONT>
<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e)&nbsp; Not applicable.
</FONT>
<P align="left"><FONT size="2"><B>Item&nbsp;7. Material to be filed as Exhibits</B>
</FONT>
<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
<TR valign="top">
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="1%" align="left" nowrap><FONT size="2">Exhibit&nbsp;1</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="93%"><FONT size="2">Joint Filing Agreement dated as of
November&nbsp;28, 2003
among Birks, Holdings, Regaluxe and Dr.&nbsp;Rossi.</FONT></TD>
</TR>
</TABLE>

<P align="center"><FONT size="2">&nbsp;</FONT>



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<P align="center"><FONT size="2"><B>SIGNATURE</B>
</FONT>
<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;After reasonable inquiry and to the best of the undersigned&#146;s knowledge
and belief, the undersigned certifies that the information set forth in this
statement is true, complete and correct.
</FONT>
<P align="left"><FONT size="2">Dated: November&nbsp;28, 2003
</FONT>
<CENTER>
<TABLE cellspacing="0" border="0" cellpadding="0" width="100%">
<TR valign="bottom">
    <TD width="50%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="49%">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">
HENRY BIRKS &#038; SONS INC.</FONT></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">
&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">
By:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;/s/ Sabine Bruckert</FONT></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">
<HR align="center" size="1" width="88%" noshade></FONT></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Name:&nbsp;&nbsp;Sabine
Bruckert</FONT></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Title:&nbsp;&nbsp;&nbsp;&nbsp;Vice
President, General Counsel and Corporate Secretary</FONT></TD>
</TR>
</TABLE>
</CENTER>
<P align="center"><FONT size="2">&nbsp;</FONT>
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<P align="center"><FONT size="2"><B>SIGNATURE</B>
</FONT>
<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;After reasonable inquiry and to the best of the undersigned&#146;s knowledge
and belief, the undersigned certifies that the information set forth in this
statement is true, complete and correct.
</FONT>
<P align="left"><FONT size="2">Dated: November&nbsp;28, 2003
</FONT>
<CENTER>
<TABLE cellspacing="0" border="0" cellpadding="0" width="100%">
<TR valign="bottom">
    <TD width="50%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="49%">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">
HENRY BIRKS &#038; SONS HOLDINGS INC.</FONT></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">
By:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;/s/ Gerald Berclaz</FONT></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">
<HR align="center" size="1" width="88%" noshade></FONT></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Name:&nbsp;&nbsp;Gerald
Berclaz</FONT></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Title:&nbsp;&nbsp;&nbsp;&nbsp;Corporate
Secretary</FONT></TD>
</TR>
</TABLE>
</CENTER>
<P align="center"><FONT size="2">&nbsp;</FONT>
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<P align="center"><FONT size="2"><B>SIGNATURE</B>
</FONT>
<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;After reasonable inquiry and to the best of the undersigned&#146;s knowledge
and belief, the undersigned certifies that the information set forth in this
statement is true, complete and correct.
</FONT>
<P align="left"><FONT size="2">Dated: November&nbsp;28, 2003
</FONT>
<CENTER>
<TABLE cellspacing="0" border="0" cellpadding="0" width="100%">
<TR valign="bottom">
    <TD width="50%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="49%">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">
REGALUXE INVESTMENT Sarl</FONT></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">
By:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;/s/ Filippo Recami</FONT></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">
<HR align="center" size="1" width="88%" noshade></FONT></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Name:&nbsp;&nbsp;Filippo
Recami</FONT></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Title:&nbsp;&nbsp;&nbsp;&nbsp;Chief
Executive Officer and Managing Director</FONT></TD>
</TR>
</TABLE>
</CENTER>
<P align="center"><FONT size="2">&nbsp;</FONT>
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<P align="center"><FONT size="2"><B>SIGNATURE</B>
</FONT>
<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;After reasonable inquiry and to the best of the undersigned&#146;s knowledge
and belief, the undersigned certifies that the information set forth in this
statement is true, complete and correct.
</FONT>
<P align="left"><FONT size="2">Dated: November&nbsp;28, 2003
</FONT>
<CENTER>
<TABLE cellspacing="0" border="0" cellpadding="0" width="100%">
<TR valign="bottom">
    <TD width="50%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="49%">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">DR. LORENZO ROSSI DI MONTELERA</FONT></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="bottom"><FONT size="2">/s/&nbsp;&nbsp;Dr. Lorenzo
Rossi Di Montelera
<HR align="left" size="1" width="60%" noshade></FONT></TD>
</TR>
</TABLE>
</CENTER>

<P align="center"><FONT size="2">&nbsp;</FONT>



<!-- PAGEBREAK -->
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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<P align="center"><FONT size="2"><B>Annex Index</B>
</FONT>
<CENTER>
<TABLE cellspacing="0" border="0" cellpadding="0" width="100%">
<TR valign="bottom">
    <TD width="8%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="87%">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="center"><FONT size="1"><B>Annex</B></FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD nowrap align="center"><FONT size="1"><B>Description</B></FONT></TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="center"><HR size="1" noshade></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD nowrap align="center"><HR size="1" noshade></TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><FONT size="2">A</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">
Directors and Executive Officers of Henry Birks &#038; Sons Inc.</FONT></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><FONT size="2">B</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">
Directors and Executive Officers of Henry Birks &#038; Sons Holdings Inc.</FONT></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><FONT size="2">C</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">
Directors and Executive Officers of Regaluxe Investment Sarl.</FONT></TD>
</TR>
</TABLE>
</CENTER>
<P align="center"><FONT size="2">&nbsp;</FONT>
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<P align="right"><FONT size="2"><B>ANNEX A</B>
</FONT>
<P align="center"><FONT size="2"><B>DIRECTORS AND EXECUTIVE OFFICERS OF</B>
</FONT>
<P align="center"><FONT size="2"><B>HENRY BIRKS &#038; SONS INC.</B>
</FONT>
<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following table sets forth certain information with respect to the
directors and executive officers of Henry Birks &#038; Sons Inc.
</FONT>
<CENTER>
<TABLE cellspacing="0" border="0" cellpadding="0" width="100%">
<TR valign="bottom">
    <TD width="32%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="45%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="13%">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="center"><FONT size="1"><B>Name</B></FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD nowrap align="center"><FONT size="1"><B>Present Principal Occupation or
Employment and the Name, Principal Business and<BR>Address of any Corporation
or other Organization in which such employment is conducted</B></FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD nowrap align="center"><FONT size="1"><B>Citizenship</B></FONT></TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="center"><HR size="1" noshade></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD nowrap align="center"><HR size="1" noshade></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD nowrap align="center"><HR size="1" noshade></TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><FONT size="2">Dr. Lorenzo Rossi di Montelera</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">
Businessman<BR>
Regaluxe Investment Sarl<BR>
25 A boulevard Royal<BR>
2449 Luxembourg
</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">Italian</FONT></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><FONT size="2">Thomas A. Andruskevich</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">
President and Chief Executive Officer,<BR>
Henry Birks &#038; Sons Inc.,<BR>
1240 Square Phillips, Montreal,<BR>
Quebec, Canada, H3B 3H4
</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">American</FONT></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><FONT size="2">Shirley A. Dawe</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">
Consultant, President<BR>
Shirley Dawe Associates Inc.<BR>
119 Crescent Road, Toronto<BR>
Ontario, Canada, M4W 1T8
</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">Canadian</FONT></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><FONT size="2">Rosamond Ivey</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">
Consultant<BR>
JRS Groups<BR>
30 St. Clair Street West, Suite&nbsp;1200<BR>
Toronto, Ontario, M4V 3A1
</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">Canadian</FONT></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><FONT size="2">Margherita Oberti</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">
Professor, Corpus Christi College<BR>
5935 Iona Drive,<BR>
Vancouver, B.C., V6T 1J7, Canada
</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">Canadian</FONT></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><FONT size="2">Peter O&#146;Brien</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">
Lawyer, Stikeman, Elliott<BR>
1155, Blvd. Rene-Levesque W.<BR>
Montreal, Quebec H3B 3V2<BR>
Canada
</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">Canadian</FONT></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><FONT size="2">Filippo Recami</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">
Chief Executive Officer and Managing Director<BR>
Regaluxe Investment Sarl<BR>
25 A boulevard Royal<BR>
2449 Luxembourg
</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">Italian</FONT></TD>
</TR>
</TABLE>
</CENTER>
<P align="center"><FONT size="2">&nbsp;</FONT>
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<P align="right"><FONT size="2"><B>ANNEX B</B>
</FONT>
<P align="center"><FONT size="2"><B>DIRECTORS AND EXECUTIVE OFFICERS OF</B>
</FONT>
<P align="center"><FONT size="2"><B>HENRY BIRKS &#038; SONS HOLDINGS INC.</B>
</FONT>
<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following table sets forth certain information with respect to the
directors and executive officers of Henry Birks &#038; Sons Holdings Inc.
</FONT>
<CENTER>
<TABLE cellspacing="0" border="0" cellpadding="0" width="100%">
<TR valign="bottom">
    <TD width="32%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="45%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="13%">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="center"><FONT size="1"><B>Name</B></FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD nowrap align="center"><FONT size="1"><B>Present Principal Occupation or
Employment and the Name, Principal Business and<BR>Address of any Corporation
or other Organization in which such employment is conducted</B></FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD nowrap align="center"><FONT size="1"><B>Citizenship</B></FONT></TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="center"><HR size="1" noshade></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD nowrap align="center"><HR size="1" noshade></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD nowrap align="center"><HR size="1" noshade></TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><FONT size="2">Dr. Lorenzo Rossi di Montelera</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">
Businessman<BR>
Regaluxe Investment Sarl.<BR>
25 A boulevard Royal<BR>
2449 Luxembourg
</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">Italian</FONT></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><FONT size="2">Mr. Gerald Berclaz</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">
Businessman<BR>
14, rue Toepffer<BR>
CH-1206<BR>
Geneva, Switzerland
</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">Swiss</FONT></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><FONT size="2">Mrs. Margherita Oberti</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">
Professor, Corpus Christi College<BR>
5935 Iona Drive,<BR>
Vancouver, B.C., V6T 1J7<BR>
Canada
</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">Canadian</FONT></TD>
</TR>
</TABLE>
</CENTER>
<P align="center"><FONT size="2">&nbsp;</FONT>
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<P align="right"><FONT size="2"><B>ANNEX C</B>
</FONT>
<P align="center"><FONT size="2"><B>DIRECTORS AND EXECUTIVE OFFICERS OF</B>
</FONT>
<P align="center"><FONT size="2"><B>REGALUXE INVESTMENT Sarl</B>
</FONT>
<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following table sets forth certain information with respect to the
directors and executive officers of Regaluxe Investments Sarl
</FONT>
<CENTER>
<TABLE cellspacing="0" border="0" cellpadding="0" width="100%">
<TR valign="bottom">
    <TD width="32%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="45%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="13%">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="center"><FONT size="1"><B>Name</B></FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD nowrap align="center"><FONT size="1"><B>Present Principal Occupation or
Employment and the Name, Principal Business and<BR>Address of any Corporation
or other Organization in which such employment is conducted</B></FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD nowrap align="center"><FONT size="1"><B>Citizenship</B></FONT></TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="center"><HR size="1" noshade></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD nowrap align="center"><HR size="1" noshade></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD nowrap align="center"><HR size="1" noshade></TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><FONT size="2">Davide Barberis-Canonico</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">
Businessman<BR>
Manifatture di Ponzone<BR>
Via Provinciale 319<BR>
Ponzone (Biella) I-13835 Italia
</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">Italian</FONT></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><FONT size="2">Gerald Berclaz</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">
Director<BR>
Gestofi S.A.<BR>
14, rue Toepffer<BR>
CH-1206, Geneva, Switzerland
</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">Swiss</FONT></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><FONT size="2">Filippo Recami</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">
Chief Executive Officer and Managing Director<BR>
Regaluxe Investment Sarl<BR>
25 A boulevard Royal<BR>
2449 Luxembourg
</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">Italian</FONT></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><FONT size="2">Lorenzo Rossi di Montelera</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">
Businessman<BR>
Regaluxe Investment Sarl<BR>
25 A boulevard Royal<BR>
2449 Luxembourg
</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">Italian</FONT></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><FONT size="2">Carlo Schlesser</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">
President<BR>
Partner SGG Arthur Andersen<BR>
23 avenue Monterey,<BR>
1086 Luxembourg
</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">Luxembourg</FONT></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><FONT size="2">Jean-Paul Reiland</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">
Manager<BR>
SGG Arthur Andersen<BR>
23 avenue Monterey,<BR>
1086 Luxembourg
</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">Luxembourg</FONT></TD>
</TR>
</TABLE>
</CENTER>
<P align="center"><FONT size="2">&nbsp;</FONT>
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<P align="center"><FONT size="2"><B>Exhibit&nbsp;Index</B>
</FONT>
<CENTER>
<TABLE cellspacing="0" border="0" cellpadding="0" width="100%">
<TR valign="bottom">
    <TD width="14%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="81%">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="center"><FONT size="1"><B>Exhibit No.</B></FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD nowrap align="center"><FONT size="1"><B>Description</B></FONT></TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="center"><HR size="1" noshade></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD nowrap align="center"><HR size="1" noshade></TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><FONT size="2">Exhibit&nbsp;1</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">
Joint Filing Agreement dated as of November&nbsp;28, 2003 among
Birks, Holdings, Regaluxe and Dr.&nbsp;Rossi.</FONT></TD>
</TR>

</TABLE>
</CENTER>

<P align="center"><FONT size="2">&nbsp;</FONT>



</BODY>
</HTML>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-1
<SEQUENCE>3
<FILENAME>t11376exv1.htm
<DESCRIPTION>EX-1
<TEXT>
<HTML>
<HEAD>
<TITLE>exv1</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<P align="right"><FONT size="2"><B>Exhibit&nbsp;1</B>
</FONT>

<P align="left"><FONT size="2">CUSIP No.&nbsp;578462103
</FONT>
<P align="center"><FONT size="2">AGREEMENT CONCERNING JOINT FILING<BR>
OF SCHEDULE 13D
</FONT>
<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The undersigned agree as follows:
</FONT>
<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i)&nbsp; each of them is individually eligible to use the Schedule&nbsp;13D to which
this Exhibit is attached, and such Schedule&nbsp;13D is filed on behalf of each of
them; and
</FONT>
<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii)&nbsp; each of them is responsible for the timely filing of such Schedule
13D and any amendments thereto, and for the completeness and accuracy of the
information concerning such person contained therein; but none of them is
responsible for the completeness or accuracy of the information concerning the
other person making the filing, unless such person knows of has reason to
believe that such information is inaccurate.
</FONT>
<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This Agreement may be executed in any number of counterparts, each of
which shall be deemed to be an original, but all of which, taken together,
shall constitute one and the same instrument.
</FONT>
<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Dated: November&nbsp;28, 2003
</FONT>

<P align="center"><FONT size="2">&nbsp;</FONT>
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<CENTER>
<TABLE cellspacing="0" border="0" cellpadding="0" width="100%">
<TR valign="bottom">
    <TD width="55%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="37%">&nbsp;</TD>

</TR>
<TR valign="bottom">
    <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
    <TD valign="top" colspan="2"><FONT size="2">HENRY BIRKS &#038;
SONS INC.</FONT></TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
    <TD colspan="2" valign="top"><FONT size="2">By:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;/s/
Sabine Bruckert</FONT></TD>
</TR>
<TR>
    <TD valign="top" colspan="2"><FONT size="2">&nbsp;</FONT></TD>
    <TD valign="top"><HR size="1" noshade></TD>
</TR>
<TR valign="bottom">
    <TD valign="top" colspan="2"><FONT size="2">&nbsp;</FONT></TD>
    <TD valign="top"><FONT size="2">Name:&nbsp;&nbsp;Sabine Bruckert<BR>
Title:&nbsp;&nbsp;&nbsp;&nbsp;Vice President, General Counsel<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;and Corporate Secretary</FONT></TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
    <TD valign="top" colspan="2"><FONT size="2">HENRY BIRKS &#038;
SONS HOLDINGS INC.</FONT></TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
    <TD colspan="2" valign="top"><FONT size="2">By:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;/s/
Gerald Berclaz</FONT></TD>
</TR>
<TR>
    <TD valign="top" colspan="2"><FONT size="2">&nbsp;</FONT></TD>
    <TD valign="top"><HR size="1" noshade></TD>
</TR>
<TR valign="bottom">
    <TD valign="top" colspan="2"><FONT size="2">&nbsp;</FONT></TD>
    <TD valign="top"><FONT size="2">Name:&nbsp;&nbsp;Gerald Berclaz<BR>
Title:&nbsp;&nbsp;&nbsp;&nbsp;Corporate Secretary</FONT></TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
    <TD valign="top" colspan="2"><FONT size="2">REGALUXE INVESTMENT
Sarl.</FONT></TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
    <TD colspan="2" valign="top"><FONT size="2">By:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;/s/
Filippo Recami</FONT></TD>
</TR>
<TR>
    <TD valign="top" colspan="2"><FONT size="2">&nbsp;</FONT></TD>
    <TD valign="top"><HR size="1" noshade></TD>
</TR>
<TR valign="bottom">
    <TD valign="top" colspan="2"><FONT size="2">&nbsp;</FONT></TD>
    <TD valign="top"><FONT size="2">Name:&nbsp;&nbsp;Filippo Recami<BR>
Title:&nbsp;&nbsp;&nbsp;&nbsp;Chief Executive Officer and Managing
Director</FONT></TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
    <TD valign="top" colspan="2"><FONT size="2">DR. LORENZO ROSSI DI MONTELERA</FONT></TD>
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    <TD valign="top"><FONT size="2">/s/&nbsp;&nbsp;Dr. Lorenzo Rossi
Di Montelera</FONT><HR size="1" noshade></TD>
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