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<SEC-DOCUMENT>0000950123-04-005328.txt : 20040428
<SEC-HEADER>0000950123-04-005328.hdr.sgml : 20040428
<ACCEPTANCE-DATETIME>20040428164224
ACCESSION NUMBER:		0000950123-04-005328
CONFORMED SUBMISSION TYPE:	SC 13D/A
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20040428
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:		04761019

	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>t12764a3sc13dza.htm
<DESCRIPTION>AMENDMENT #3 TO SCHEDULE 13D
<TEXT>
<HTML>
<HEAD>
<TITLE>AMENDMENT #3 TO SCHEDULE 13D</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><BR>
<FONT size="3">Washington, D.C. 20549<BR>
<BR>
AMENDMENT NO. 3 TO</FONT>

<P align="center"><FONT size="5">SCHEDULE 13D</FONT>

<P align="center"><FONT size="2">Under the Securities Exchange Act of 1934</FONT>

<P align="center"><FONT size="2">Mayor&#146;s Jewelers, Inc.</FONT><BR>
<HR size="1" noshade>
<CENTER><FONT size="2">(Name of Issuer)</FONT></CENTER>

<P align="center"><FONT size="2">Common Stock, $0.0001 Par Value</FONT><BR>
<HR size="1" noshade>
<CENTER><FONT size="2">(Title of Class of Securities)</FONT></CENTER>

<P align="center"><FONT size="2">578462103</FONT><BR>
<HR size="1" noshade>
<CENTER><FONT size="2">(Cusip Number)</FONT></CENTER>

<P> <CENTER> <P align="center"><FONT size="2">Sabine Bruckert, Esq.<BR>
Vice President and General Counsel<BR>
Henry Birks &#038; Sons Inc. <BR>
1240 Square Phillips<BR>
Montreal, Quebec, Canada, H3B 3H4<BR>
Telephone: (514) 397-2511</FONT><BR>
<HR size="1" noshade>

<CENTER>
<FONT size="2">(Name, Address and Telephone Number of
Person<BR>Authorized to Receive Notices and Communications)</FONT></CENTER>
</CENTER>

<P align="center"><FONT size="2">March 22, 2004</FONT><BR>
<HR size="1" noshade>
<CENTER><FONT size="2">(Date of Event Which Requires Filing of this
Statement)</FONT></CENTER>
<P>
<FONT face="wingdings">&#111;</FONT> <FONT size="2">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>

<!-- 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="4%"><FONT size="2">&nbsp;</FONT></TD>
<TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
<TD width="3%"><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="14%"><FONT size="2">&nbsp;</FONT></TD>
<TD width="45%"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
<TD colspan="5"><FONT size="2">CUSIP No. 578462103</FONT> </td> <TD colspan="2"
align="right"><FONT size="2">Page 2 of 12</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">1.</FONT></TD>
<TD valign=top colspan=3><FONT size="2">Name of Reporting Person:<BR>HENRY BIRKS &#038; SONS INC.</FONT></TD>
<TD valign=top colspan=2><FONT size="2">I.R.S. Identification Nos. of above
persons (entities only):<BR>
</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">2.</FONT></TD>
<TD valign=top colspan=5><FONT size="2">Check the Appropriate Box if a Member of
a Group (See Instructions):</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>
<TD valign=top colspan=3><FONT size="2">&nbsp;</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>
<TD valign=top colspan=3><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">3.</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">4.</FONT></TD>
<TD valign=top colspan=5><FONT size="2">Source of Funds (See
Instructions):<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">5.</FONT></TD>
<TD valign=top colspan=5><FONT size="2">Check if Disclosure of Legal Proceedings
Is Required Pursuant to Items 2(d) or 2(e): <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">6.</FONT></TD>
<TD valign=top colspan=5><FONT size="2">Citizenship or Place of
Organization:<BR>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">7.</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">8.</FONT></TD><TD valign=top colspan=3> <FONT
size="2">Shared Voting Power:<BR>66,519,664</FONT></TD></TR>

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

<TR><TD valign=top><FONT size="2">9.</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">10.</FONT></TD><TD valign=top colspan=3><FONT
size="2">Shared Dispositive Power:<BR>66,519,664</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">11.</FONT></TD><TD valign=top colspan=5><FONT
size="2">Aggregate Amount Beneficially Owned by Each Reporting Person:
<BR>66,519,664</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">12.</FONT></TD><TD valign=top colspan=5><FONT
size="2">Check if the Aggregate Amount in Row (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">13.</FONT></TD><TD valign=top colspan=5><FONT
size="2">Percent of Class Represented by Amount in Row
(11):<BR>76.4%</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">14.</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>

<P align="center"><FONT size="2"></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="4%"><FONT size="2">&nbsp;</FONT></TD>
<TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
<TD width="3%"><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="14%"><FONT size="2">&nbsp;</FONT></TD>
<TD width="45%"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
<TD colspan="5"><FONT size="2">CUSIP No. 578462103</FONT> </td> <TD colspan="2"
align="right"><FONT size="2">Page 3 of 12</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">1.</FONT></TD>
<TD valign=top colspan=3><FONT size="2">Name of Reporting Person:<BR>HENRY BIRKS &#038; SONS HOLDINGS INC.</FONT></TD>
<TD valign=top colspan=2><FONT size="2">I.R.S. Identification Nos. of above
persons (entities only):<BR>
</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">2.</FONT></TD>
<TD valign=top colspan=5><FONT size="2">Check the Appropriate Box if a Member of
a Group (See Instructions):</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>
<TD valign=top colspan=3><FONT size="2">&nbsp;</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>
<TD valign=top colspan=3><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">3.</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">4.</FONT></TD>
<TD valign=top colspan=5><FONT size="2">Source of Funds (See
Instructions):<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">5.</FONT></TD>
<TD valign=top colspan=5><FONT size="2">Check if Disclosure of Legal Proceedings
Is Required Pursuant to Items 2(d) or 2(e): <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">6.</FONT></TD>
<TD valign=top colspan=5><FONT size="2">Citizenship or Place of
Organization:<BR>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">7.</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">8.</FONT></TD><TD valign=top colspan=3> <FONT
size="2">Shared Voting Power:<BR>66,519,664</FONT></TD></TR>

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

<TR><TD valign=top><FONT size="2">9.</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">10.</FONT></TD><TD valign=top colspan=3><FONT
size="2">Shared Dispositive Power:<BR>66,519,664</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">11.</FONT></TD><TD valign=top colspan=5><FONT
size="2">Aggregate Amount Beneficially Owned by Each Reporting Person:
<BR>66,519,664</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">12.</FONT></TD><TD valign=top colspan=5><FONT
size="2">Check if the Aggregate Amount in Row (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">13.</FONT></TD><TD valign=top colspan=5><FONT
size="2">Percent of Class Represented by Amount in Row
(11):<BR>76.4%</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">14.</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>

<P align="center"><FONT size="2"></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="4%"><FONT size="2">&nbsp;</FONT></TD>
<TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
<TD width="3%"><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="14%"><FONT size="2">&nbsp;</FONT></TD>
<TD width="45%"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
<TD colspan="5"><FONT size="2">CUSIP No. 578462103</FONT> </td> <TD colspan="2"
align="right"><FONT size="2">Page 4 of 12</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">1.</FONT></TD>
<TD valign=top colspan=3><FONT size="2">Name of Reporting Person:<BR>REGALUXE
INVESTMENTS Sarl</FONT></TD>
<TD valign=top colspan=2><FONT size="2">I.R.S. Identification Nos. of above
persons (entities only):<BR>
</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">2.</FONT></TD>
<TD valign=top colspan=5><FONT size="2">Check the Appropriate Box if a Member of
a Group (See Instructions):</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>
<TD valign=top colspan=3><FONT size="2">&nbsp;</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>
<TD valign=top colspan=3><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">3.</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">4.</FONT></TD>
<TD valign=top colspan=5><FONT size="2">Source of Funds (See
Instructions):<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">5.</FONT></TD>
<TD valign=top colspan=5><FONT size="2">Check if Disclosure of Legal Proceedings
Is Required Pursuant to Items 2(d) or 2(e): <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">6.</FONT></TD>
<TD valign=top colspan=5><FONT size="2">Citizenship or Place of
Organization:<BR>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">7.</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">8.</FONT></TD><TD valign=top colspan=3> <FONT
size="2">Shared Voting Power:<BR>66,519,664</FONT></TD></TR>

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

<TR><TD valign=top><FONT size="2">9.</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">10.</FONT></TD><TD valign=top colspan=3><FONT
size="2">Shared Dispositive Power:<BR>66,519,664</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">11.</FONT></TD><TD valign=top colspan=5><FONT
size="2">Aggregate Amount Beneficially Owned by Each Reporting Person:
<BR>66,519,664</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">12.</FONT></TD><TD valign=top colspan=5><FONT
size="2">Check if the Aggregate Amount in Row (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">13.</FONT></TD><TD valign=top colspan=5><FONT
size="2">Percent of Class Represented by Amount in Row
(11):<BR>76.4%</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">14.</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>

<P align="center"><FONT size="2"></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="4%"><FONT size="2">&nbsp;</FONT></TD>
<TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
<TD width="3%"><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="14%"><FONT size="2">&nbsp;</FONT></TD>
<TD width="45%"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
<TD colspan="5"><FONT size="2">CUSIP No. 578462103</FONT> </td> <TD colspan="2"
align="right"><FONT size="2">Page 5 of 12</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">1.</FONT></TD>
<TD valign=top colspan=3><FONT size="2">Name of Reporting Person:<BR>Dr. Lorenzo
Rossi de Montelera</FONT></TD>
<TD valign=top colspan=2><FONT size="2">I.R.S. Identification Nos. of above
persons (entities only):<BR>
</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">2.</FONT></TD>
<TD valign=top colspan=5><FONT size="2">Check the Appropriate Box if a Member of
a Group (See Instructions):</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>
<TD valign=top colspan=3><FONT size="2">&nbsp;</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>
<TD valign=top colspan=3><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">3.</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">4.</FONT></TD>
<TD valign=top colspan=5><FONT size="2">Source of Funds (See
Instructions):<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">5.</FONT></TD>
<TD valign=top colspan=5><FONT size="2">Check if Disclosure of Legal Proceedings
Is Required Pursuant to Items 2(d) or 2(e): <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">6.</FONT></TD>
<TD valign=top colspan=5><FONT size="2">Citizenship or Place of
Organization:<BR>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">7.</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">8.</FONT></TD><TD valign=top colspan=3> <FONT
size="2">Shared Voting Power:<BR>66,519,664</FONT></TD></TR>

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

<TR><TD valign=top><FONT size="2">9.</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">10.</FONT></TD><TD valign=top colspan=3><FONT
size="2">Shared Dispositive Power:<BR>66,519,664</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">11.</FONT></TD><TD valign=top colspan=5><FONT
size="2">Aggregate Amount Beneficially Owned by Each Reporting Person:
<BR>66,519,664</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">12.</FONT></TD><TD valign=top colspan=5><FONT
size="2">Check if the Aggregate Amount in Row (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">13.</FONT></TD><TD valign=top colspan=5><FONT
size="2">Percent of Class Represented by Amount in Row
(11):<BR>76.4%</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">14.</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>

<P align="center"><FONT size="2"></FONT>

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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This Amendment No.&nbsp;3 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, as amended by Amendment No.&nbsp;2 to Schedule&nbsp;13D
filed with the Securities and Exchange Commission on November&nbsp;28, 2004 (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.
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;).
This Amendment No.&nbsp;3 relates to Birks&#146; sale of 1,000,000 Shares by means of a
private placement.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following amendments to items 5 and 7 of the Schedule&nbsp;13 D are hereby
made.


<P align="left" style="font-size: 10pt"><B>Item&nbsp;5. Interest in Securities of the Issuer</B>



<P align="left" style="font-size: 10pt">&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 information is
incorporated herein by reference. Of the 66,519,664 Shares beneficially owned
by the Reporting Persons, 50,166,667 Shares are issuable upon conversion of
Series&nbsp;A-1 Convertible Preferred Stock of Mayor&#146;s and 16,352,997 of Shares.


<P align="left" style="font-size: 10pt">&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.


<P align="left" style="font-size: 10pt">&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.


<P align="left" style="font-size: 10pt">&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.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e)&nbsp;Not applicable.


<P align="left" style="font-size: 10pt"><B>Item&nbsp;7. Material to be filed as Exhibits</B>



<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Exhibit&nbsp;1 Joint Filing Agreement dated as of April&nbsp;8, 2004 among
Birks, Holdings, Regaluxe and Dr.&nbsp;Rossi.</TD>
</TR>

</TABLE>
<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

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

<DIV style="font-family: 'Times New Roman',Times,serif">


<P><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">


</TABLE>

<P align="center" style="font-size: 10pt"><B>SIGNATURE</B>



<P align="left" style="font-size: 10pt">&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.


<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top">Dated: April 8, 2004&nbsp;</TD>
    <TD colspan="3">HENRY BIRKS &#038; SONS INC.<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD>&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>

<TD colspan="2" style="border-bottom: 1px solid #000000">/s/ Sabine Bruckert
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top">Name:&nbsp;&nbsp;</TD>
    <TD>Sabine Bruckert&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top">Title:&nbsp;&nbsp;</TD>
    <TD>General Counsel and
Corporate Secretary&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>

</TABLE>

<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

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

<DIV style="font-family: 'Times New Roman',Times,serif">


<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>

</TABLE>

<P align="center" style="font-size: 10pt"><B>SIGNATURE</B>




<P align="left" style="font-size: 10pt">&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.


<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top">Dated: April 8, 2004&nbsp;</TD>
    <TD colspan="3">HENRY BIRKS &#038; SONS HOLDINGS INC.<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD>&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000">/s/ Gerald Berclaz
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top">Name:&nbsp;&nbsp;</TD>
    <TD>Gerald Berclaz&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top">Title:&nbsp;&nbsp;</TD>
    <TD>Corporate Secretary&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>

</TABLE>

<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

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

<DIV style="font-family: 'Times New Roman',Times,serif">


<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>

</TABLE>

<P align="center" style="font-size: 10pt"><B>SIGNATURE</B>




<P align="left" style="font-size: 10pt">&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.


<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top">Dated: April 8, 2004&nbsp;</TD>
    <TD colspan="3">REGALUXE INVESTMENT Sarl<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD>&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000">

/s/ Filippo Recami
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top">Name:&nbsp;&nbsp;</TD>
    <TD>Filippo Recami&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top">Title:&nbsp;&nbsp;</TD>
    <TD>Chief Executive Officer&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>

</TABLE>

<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

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

<DIV style="font-family: 'Times New Roman',Times,serif">


<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>

</TABLE>

<P align="center" style="font-size: 10pt"><B>SIGNATURE</B>




<P align="left" style="font-size: 10pt">&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.


<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top">Dated: April 8, 2004&nbsp;</TD>
    <TD colspan="3">DR. LORENZO ROSSI DI MONTELERA<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD>&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000">/s/
Lorenzo Rossi di Montelera
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top">Name:&nbsp;&nbsp;</TD>
    <TD>Lorenzo Rossi di Montelera&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top">Title:&nbsp;&nbsp;</TD>
    <TD>Director&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>

</TABLE>

<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

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

<DIV style="font-family: 'Times New Roman',Times,serif">


<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>

</TABLE>

<P align="center" style="font-size: 10pt"><B>Annex Index</B>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="75%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="9%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="86%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left"><B>Annex</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left"><B>Description</B><HR size="1" noshade></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">A
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Directors and Executive Officers of Henry Birks &#038; Sons Inc.</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">B
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Directors and Executive Officers of Henry Birks &#038; Sons Holdings Inc.</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">C
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Directors and Executive Officers of Regaluxe Investment Sarl.</TD>
</TR>

<!-- End Table Body -->
</TABLE>
</DIV>



<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

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

<DIV style="font-family: 'Times New Roman',Times,serif">


<P align="right" style="font-size: 10pt"><B>ANNEX A</B>



<P align="center" style="font-size: 10pt"><B>DIRECTORS AND EXECUTIVE OFFICERS OF<BR>
HENRY BIRKS &#038; SONS INC.</B>



<P align="left" style="font-size: 10pt">&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.

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="75%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="41%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="42%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="7%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Present Principal Occupation or</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>&nbsp;</B></TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Employment and the Name, Principal</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>&nbsp;</B></TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Business and Address of any</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>&nbsp;</B></TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Corporation or other Organization</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>&nbsp;</B></TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>in which such employment is</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>&nbsp;</B></TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left"><B>Name</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>conducted</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Citizenship</B><HR size="1" noshade></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Dr. Lorenzo Rossi di Montelera
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Businessman<BR>
Regaluxe Investment Sarl<BR>
26, rue Louvigny<BR>
L-1946 Luxembourg
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Italian</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Thomas A. Andruskevich
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">President and Chief Executive<BR>
Officer, Henry Birks &#038; Sons Inc.,<BR>
1240 Square Phillips, Montreal,<BR>
Quebec, Canada, H3B 3H4
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">American</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Shirley A. Dawe
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consultant, President<BR>
Shirley Dawe Associates Inc.<BR>
119 Crescent Road, Toronto<BR>
Ontario, Canada, M4W 1T8
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Canadian</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Rosamond Ivey
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consultant<BR>
JRS Groups<BR>
30 St. Clair Street West, Suite&nbsp;1200<BR>
Toronto, Ontario, M4V 3A1
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Canadian</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Margherita Oberti
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Professor, Corpus Christi College<BR>
5935 Iona Drive,<BR>
Vancouver, B.C., V6T 1J7, Canada
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Canadian</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Peter O&#146;Brien
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Lawyer, Stikeman, Elliott<BR>
1155, Blvd. Rene-Levesque W.<BR>
Montreal, Quebec H3B 3V2<BR>
Canada
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Canadian</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Filippo Recami
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Chief Executive Officer and<BR>
Managing Director<BR>
Regaluxe Investment Sarl<BR>
26, rue Louvigny<BR>
L-1946 Luxembourg
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Italian</TD>
</TR>

<!-- End Table Body -->
</TABLE>
</DIV>



<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

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

<DIV style="font-family: 'Times New Roman',Times,serif">


<P align="right" style="font-size: 10pt"><B>ANNEX B</B>



<P align="center" style="font-size: 10pt"><B>DIRECTORS AND EXECUTIVE OFFICERS OF<BR>
HENRY BIRKS &#038; SONS HOLDINGS INC.</B>



<P align="left" style="font-size: 10pt">&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.

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="75%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="41%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="42%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="7%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Present Principal Occupation or</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>&nbsp;</B></TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Employment and the Name,</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>&nbsp;</B></TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Principal Business and Address</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>&nbsp;</B></TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>of any Corporation or other</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>&nbsp;</B></TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Organization in which such</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>&nbsp;</B></TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left"><B>Name</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>employment is conducted</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Citizenship</B><HR size="1" noshade></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Dr. Lorenzo Rossi di Montelera
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Businessman<BR>
Regaluxe Investment Sarl.<BR>
26, rue Louvigny<BR>
L-1946 Luxembourg
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Italian</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Mr. Gerald Berclaz
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Businessman<BR>
14, rue Toepffer<BR>
CH-1206<BR>
Geneva, Switzerland
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Swiss</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Mrs. Margherita Oberti
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Professor, Corpus Christi College<BR>
5935 Iona Drive,<BR>
Vancouver, B.C., V6T 1J7<BR>
Canada
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Canadian</TD>
</TR>

<!-- End Table Body -->
</TABLE>
</DIV>



<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

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

<DIV style="font-family: 'Times New Roman',Times,serif">


<P align="right" style="font-size: 10pt"><B>ANNEX C</B>



<P align="center" style="font-size: 10pt"><B>DIRECTORS AND EXECUTIVE OFFICERS OF<BR>
REGALUXE INVESTMENT Sarl</B>


<P align="left" style="font-size: 10pt">The following table sets forth certain information with respect to the
directors and executive officers of Regaluxe Investments Sarl


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="75%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="38%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="41%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="11%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Present Principal Occupation</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>&nbsp;</B></TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>or Employment and the Name,</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>&nbsp;</B></TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Principal Business and Address</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>&nbsp;</B></TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>of any Corporation or other</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>&nbsp;</B></TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Organization in which such</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>&nbsp;</B></TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left"><B>Name</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>employment is conducted</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Citizenship</B><HR size="1" noshade></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Davide Barberis-Canonico
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Businessman<BR>
Manifatture di Ponzone<BR>
Via Provinciale 319<BR>
Ponzone (Biella) I-13835 Italia
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Italian</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Gerald Berclaz
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director<BR>
Gestofi S.A.<BR>
14, rue Toepffer<BR>
CH-1206, Geneva, Switzerland
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Swiss</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Filippo Recami
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Chief Executive Officer and<BR>
Managing Director<BR>
Regaluxe Investment Sarl<BR>
26, rue Louvigny<BR>
L-1946 Luxembourg
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Italian</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Lorenzo Rossi di Montelera
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Businessman<BR>
Regaluxe Investment Sarl<BR>
26, rue Louvigny<BR>
L-1946 Luxembourg
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Italian</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Carlo Schlesser
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">President<BR>
Partner SGG Arthur Andersen<BR>
23 avenue Monterey<BR>
1086 Luxembourg
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Luxembourg</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Jean-Paul Reiland
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Manager<BR>
SGG Arthur Andersen<BR>
23 avenue Monterey,<BR>
1086 Luxembourg
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Luxembourg</TD>
</TR>

<!-- End Table Body -->
</TABLE>
</DIV>



<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

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

<DIV style="font-family: 'Times New Roman',Times,serif">


<P align="center" style="font-size: 10pt"><B>Exhibit&nbsp;Index</B>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="65%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="13%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="82%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left"><B>Exhibit No.</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Description</B><HR size="1" noshade></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Exhibit&nbsp;1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Joint Filing Agreement dated as of April&nbsp;8, 2004 among Birks,
Holdings, Regaluxe and Dr.&nbsp;Rossi.</TD>
</TR>

<!-- End Table Body -->
</TABLE>
</DIV>



<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

</BODY>
</HTML>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>t12764a3exv99w1.htm
<DESCRIPTION>JOINT FILING AGREEMENT
<TEXT>
<HTML>
<HEAD>
<TITLE>JOINT FILING AGREEMENT</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">


<P align="right" style="font-size: 10pt"><B>Exhibit&nbsp;1</B>



<P align="left" style="font-size: 10pt">CUSIP No.&nbsp;578462103


<P align="center" style="font-size: 10pt">AGREEMENT CONCERNING JOINT FILING<BR>
OF SCHEDULE 13D



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The undersigned agree as follows:


<P align="left" style="font-size: 10pt">&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


<P align="left" style="font-size: 10pt">&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.


<P align="left" style="font-size: 10pt">&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.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Dated: April&nbsp;8, 2004


<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

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

<DIV style="font-family: 'Times New Roman',Times,serif">

<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top">&nbsp;</TD>
    <TD colspan="3">HENRY BIRKS &#038; SONS INC.<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD>&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>

<TD colspan="2" style="border-bottom: 1px solid #000000">/s/ Sabine Bruckert
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top">Name:&nbsp;&nbsp;</TD>
    <TD>Sabine Bruckert&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top">Title:&nbsp;&nbsp;</TD>
    <TD>General Counsel and
Corporate Secretary&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>

<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top">&nbsp;</TD>
    <TD colspan="3">HENRY BIRKS &#038; SONS HOLDINGS INC.<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD>&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000">/s/     Gerald Berclaz
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top">Name:&nbsp;&nbsp;</TD>
    <TD>Gerald Berclaz&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top">Title:&nbsp;&nbsp;</TD>
    <TD>Corporate Secretary&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>

<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top">&nbsp;</TD>
    <TD colspan="3">REGALUXE INVESTMENT Sarl.<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD>&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000">/s/      Filippo Recami
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top">Name:&nbsp;&nbsp;</TD>
    <TD>Filippo Recami&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top">Title:&nbsp;&nbsp;</TD>
    <TD>Chief Executive Officer&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>

<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top">&nbsp;</TD>
    <TD colspan="3">DR. LORENZO ROSSI DI MONTELERA<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD>&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000">/s/
Lorenzo Rossi di Montelera
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top">Name:&nbsp;&nbsp;</TD>
    <TD>Lorenzo Rossi di Montelera&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top">Title:&nbsp;&nbsp;</TD>
    <TD>Director&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>


<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

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</HTML>

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