-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 Bas6TQpLnSpLS9oqsspuXT45d3AD2IHdsgVf6+qCc67yJdfgABPBplNw1VxRBbH7
 +IymVl2xJgYXo5gODeraQA==

<SEC-DOCUMENT>0001193125-06-258974.txt : 20061222
<SEC-HEADER>0001193125-06-258974.hdr.sgml : 20061222
<ACCEPTANCE-DATETIME>20061222131446
ACCESSION NUMBER:		0001193125-06-258974
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		5
FILED AS OF DATE:		20061222
DATE AS OF CHANGE:		20061222
EFFECTIVENESS DATE:		20061222

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BIRKS & MAYORS INC.
		CENTRAL INDEX KEY:			0001179821
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-JEWELRY STORES [5944]
		IRS NUMBER:				000000000
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-139613
		FILM NUMBER:		061296132

	BUSINESS ADDRESS:	
		STREET 1:		1240 SQUARE PHILLIPS
		CITY:			MONTREAL
		STATE:			A8
		ZIP:			H3B 3H4
		BUSINESS PHONE:		5143972511

	MAIL ADDRESS:	
		STREET 1:		1240 SQUARE PHILLIPS
		CITY:			MONTREAL
		STATE:			A8
		ZIP:			H3B 3H4

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	HENRY BIRKS & SONS INC
		DATE OF NAME CHANGE:	20020809
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>ds8.htm
<DESCRIPTION>FORM S-8
<TEXT>
<HTML><HEAD>
<TITLE>Form S-8</TITLE>
</HEAD>
 <BODY BGCOLOR="WHITE">
 <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>As filed with the Securities and Exchange Commission on December&nbsp;22, 2006 </B></FONT></P> <P
STYLE="margin-top:0px;margin-bottom:0px" ALIGN="right"><FONT FACE="Times New Roman" SIZE="2"><B>Registration No. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </B></FONT></P><HR SIZE="3" NOSHADE COLOR="#000000"
ALIGN="left"> <P STYLE="margin-top:3px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="5"><B>UNITED STATES </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman"
SIZE="5"><B>SECURITIES AND EXCHANGE COMMISSION </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="3"><B>Washington, D.C. 20549 </B></FONT></P> <P
STYLE="font-size:12px;margin-top:0px;margin-bottom:0px">&nbsp;</P><HR WIDTH="17%" SIZE="1" NOSHADE COLOR="#000000"> <P STYLE="margin-top:12px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="5"><B>FORM S-8 </B></FONT></P> <P
STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="5"><B>REGISTRATION STATEMENT </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B><I>UNDER
</I></B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B><I>THE SECURITIES ACT OF 1933 </I></B></FONT></P> <P STYLE="font-size:12px;margin-top:0px;margin-bottom:0px">&nbsp;</P><HR
WIDTH="17%" SIZE="1" NOSHADE COLOR="#000000"> <P STYLE="margin-top:12px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="6"><B>Birks&nbsp;&amp; Mayors Inc. </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"
ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>(Exact Name of Registrant as Specified in Its Charter) </B></FONT></P> <P STYLE="font-size:12px;margin-top:0px;margin-bottom:0px">&nbsp;</P><HR WIDTH="17%" SIZE="1" NOSHADE COLOR="#000000"> <P
STYLE="font-size:12px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" ALIGN="center">

<TR>
<TD WIDTH="50%"></TD>
<TD VALIGN="bottom" WIDTH="2%"></TD>
<TD WIDTH="48%"></TD></TR>
<TR>
<TD VALIGN="top" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>Canada</B></FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="top" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>Not Applicable</B></FONT></TD></TR>
<TR>
<TD VALIGN="top" ALIGN="center"> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>(State or Other Jurisdiction of</B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:1px" ALIGN="center"><FONT
FACE="Times New Roman" SIZE="1"><B>Incorporation or Organization)</B></FONT></P></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="top" ALIGN="center"> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>(I.R.S. Employer</B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:1px" ALIGN="center"><FONT
FACE="Times New Roman" SIZE="1"><B>Identification No.)</B></FONT></P></TD></TR>
</TABLE> <P STYLE="margin-top:12px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>1240 Phillips Square </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"
ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>Montreal, Canada H3B 3H4 </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>(Address, Including Zip Code, of Registrant&#146;s
Principal Executive Offices) </B></FONT></P> <P STYLE="font-size:12px;margin-top:0px;margin-bottom:0px">&nbsp;</P><HR WIDTH="17%" SIZE="1" NOSHADE COLOR="#000000"> <P STYLE="margin-top:12px;margin-bottom:0px" ALIGN="center"><FONT
FACE="Times New Roman" SIZE="2"><B>Henry Birks&nbsp;&amp; Sons Inc. (n/k/a Birks&nbsp;&amp; Mayors Inc.) Employee Stock Option Plan </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman"
SIZE="2"><B>Birks&nbsp;&amp; Mayors Inc. 2006 Employee Stock Purchase Plan </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>Birks&nbsp;&amp; Mayors Inc. Long-Term Incentive Plan
</B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>(Full Title of Plan) </B></FONT></P> <P STYLE="font-size:12px;margin-top:0px;margin-bottom:0px">&nbsp;</P><HR WIDTH="17%" SIZE="1"
NOSHADE COLOR="#000000"> <P STYLE="margin-top:12px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>Thomas A. Andruskevich </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT
FACE="Times New Roman" SIZE="2"><B>President and Chief Executive Officer </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>Birks&nbsp;&amp; Mayors Inc. </B></FONT></P> <P
STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>1240 Phillips Square, Montreal, Canada, H3B 3H4, (514)&nbsp;397-2511 </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT
FACE="Times New Roman" SIZE="1"><B>(Name, Address, Including Zip Code, and Telephone Number, Including Area Code, of Agent For Service) </B></FONT></P> <P STYLE="font-size:12px;margin-top:0px;margin-bottom:0px">&nbsp;</P><HR WIDTH="17%" SIZE="1"
NOSHADE COLOR="#000000"> <P STYLE="margin-top:12px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B><I>Copy to: </I></B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman"
SIZE="2"><B>Rodney H. Bell, Esq. </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>Holland&nbsp;&amp; Knight LLP </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"
ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>701 Brickell Avenue, Suite 3000 </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>Miami, Florida 33131 </B></FONT></P> <P
STYLE="font-size:12px;margin-top:0px;margin-bottom:0px">&nbsp;</P><HR WIDTH="17%" SIZE="1" NOSHADE COLOR="#000000"> <P STYLE="margin-top:12px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>CALCULATION OF REGISTRATION FEE
</B></FONT></P><HR SIZE="3" NOSHADE COLOR="#000000" ALIGN="left">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" ALIGN="center">

<TR>
<TD WIDTH="50%"></TD>
<TD VALIGN="bottom" WIDTH="7%"></TD>
<TD></TD>
<TD VALIGN="bottom" WIDTH="7%"></TD>
<TD></TD>
<TD VALIGN="bottom" WIDTH="7%"></TD>
<TD></TD>
<TD VALIGN="bottom" WIDTH="7%"></TD>
<TD></TD></TR>
<TR>
<TD VALIGN="bottom" ALIGN="center" STYLE="BORDER-BOTTOM:1px solid #000000"><FONT FACE="Times New Roman" SIZE="1"><B>Title of Each Class of Securities to be&nbsp;Registered</B></FONT></TD>
<TD VALIGN="bottom" STYLE="BORDER-BOTTOM:1px solid #000000"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="center" STYLE="BORDER-BOTTOM:1px solid #000000"><FONT FACE="Times New Roman" SIZE="1"><B>Amount to&nbsp;be<BR>Registered</B></FONT></TD>
<TD VALIGN="bottom" STYLE="BORDER-BOTTOM:1px solid #000000"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="center" STYLE="BORDER-BOTTOM:1px solid #000000"> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Proposed<BR>Maximum</B></FONT></P> <P
STYLE="margin-top:0px;margin-bottom:1px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Offering&nbsp;Price<BR>Per Share</B></FONT></P></TD>
<TD VALIGN="bottom" STYLE="BORDER-BOTTOM:1px solid #000000"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="center" STYLE="BORDER-BOTTOM:1px solid #000000"><FONT FACE="Times New Roman" SIZE="1"><B>Proposed<BR>Maximum<BR>Aggregate<BR>Offering&nbsp;Price</B></FONT></TD>
<TD VALIGN="bottom" STYLE="BORDER-BOTTOM:1px solid #000000"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="center" STYLE="BORDER-BOTTOM:1px solid #000000"><FONT FACE="Times New Roman" SIZE="1"><B>Amount of<BR>Registration&nbsp;Fee</B></FONT></TD></TR>
<TR>
<TD VALIGN="top" STYLE="BORDER-BOTTOM:1px solid #000000"> <P STYLE="margin-left:1.00em; text-indent:-1.00em"><FONT FACE="Times New Roman" SIZE="2">Class&nbsp;A Voting Shares, without nominal or par value (1)&nbsp;(3)&nbsp;(4)</FONT></P></TD>
<TD VALIGN="bottom" STYLE="BORDER-BOTTOM:1px solid #000000"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right" STYLE="BORDER-BOTTOM:1px solid #000000"><FONT FACE="Times New Roman" SIZE="2">1,162,437</FONT></TD>
<TD VALIGN="bottom" STYLE="BORDER-BOTTOM:1px solid #000000"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right" STYLE="BORDER-BOTTOM:1px solid #000000"><FONT FACE="Times New Roman" SIZE="2">$7.07</FONT></TD>
<TD VALIGN="bottom" STYLE="BORDER-BOTTOM:1px solid #000000"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right" STYLE="BORDER-BOTTOM:1px solid #000000"><FONT FACE="Times New Roman" SIZE="2">$8,218,430</FONT></TD>
<TD VALIGN="bottom" STYLE="BORDER-BOTTOM:1px solid #000000"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right" STYLE="BORDER-BOTTOM:1px solid #000000"><FONT FACE="Times New Roman" SIZE="2">$879</FONT></TD></TR>
<TR>
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em"><FONT FACE="Times New Roman" SIZE="2">Class&nbsp;A Voting Shares, without nominal or par value (2)&nbsp;(3)&nbsp;(4)</FONT></P></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">671,564</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$7.07</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$4,747,958</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT FACE="Times New Roman" SIZE="2">$508</FONT></TD></TR>
</TABLE><HR SIZE="3" NOSHADE COLOR="#000000" ALIGN="left">
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">(1)</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">162,437 Class&nbsp;A Voting Shares are registered underlying option awards granted pursuant to the Henry Birks&nbsp;&amp; Sons Inc. (n/k/a&nbsp;Birks&nbsp;&amp; Mayors Inc.)
Employee Stock Option Plan, 100,000 Class&nbsp;A Voting Shares are registered which may be issued pursuant to the Birks&nbsp;&amp; Mayors Inc. 2006 Employee Stock Purchase Plan and 900,000 Class&nbsp;A Voting Shares are registered underlying stock
appreciation rights exercisable and option awards which may be issued pursuant to the Birks&nbsp;&amp; Mayors Inc. Long-Term Incentive Plan. </FONT></TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">(2)</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">671,564 Class&nbsp;A Voting Shares are registered underlying option awards granted outside of any plan pursuant to agreements (the &#147;Non-Plan Option Agreements&#148;) of which
(i)&nbsp;158,339 Class&nbsp;A Voting Shares are underlying options granted to non-employee directors of the Company, (ii)&nbsp;252,538 Class&nbsp;A Voting Shares are underlying options granted to Thomas A. Andruskevich, President and Chief Executive
Officer of the Company, and (iii)&nbsp;up to 260,687 Class&nbsp;A Voting Shares are underlying options that would be granted to Mr.&nbsp;Andruskevich as of September&nbsp;30, 2006 if he exercised his right under his Non-Plan Option Agreement to
acquire options that represent that number of Class&nbsp;A Voting Shares which, immediately following their issue, would represent two percent (2%)&nbsp;of the issued and outstanding shares of capital stock of the Company (on a fully diluted basis)
as of the date such right is exercised, excluding new stock options or other new securities exercisable for, convertible into or exchangeable into capital stock (or shares issued upon exercise, conversion or exchange thereof), any new restricted
stock or any other new equity granted or issued for a compensatory purpose to employees, officers, directors or consultants following November&nbsp;14, 2005. </FONT></TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">(3)</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">This Registration Statement shall also cover any additional Class&nbsp;A Voting Shares of the Company, which become issuable under the Henry Birks&nbsp;&amp; Sons Inc. (n/k/a
Birks&nbsp;&amp; Mayors Inc.) Employee Stock Option Plan, Birks&nbsp;&amp; Mayors Inc. 2006 Employee Stock Purchase Plan, Birks&nbsp;&amp; Mayors Inc. Long-Term Incentive Plan or the Non-Plan Option Agreements by reason of any anti-dilutive
provisions, stock dividend, stock split, recapitalization or other similar transaction effected without the receipt of consideration which results in an increase in the number of outstanding Class&nbsp;A Voting Shares of the Company. In addition,
pursuant to Rule 416(c) under the Securities Act of 1933, as amended (the &#147;Securities Act&#148;), this registration statement covers an indeterminate amount of interests to be offered or sold pursuant to the employee benefit plan described
herein. </FONT></TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">(4)</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(h) of the Securities Act on the basis of the average of the high and low asking prices
reported for the Company on the American Stock Exchange on December&nbsp;19, 2006. </FONT></TD></TR></TABLE> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P><HR SIZE="3" NOSHADE COLOR="#000000" ALIGN="left">

<p Style='page-break-before:always'>
<HR  SIZE="3" COLOR="#999999" WIDTH="100%" ALIGN="CENTER">
 <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>EXPLANATORY NOTE </B></FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT
FACE="Times New Roman" SIZE="2">The Company is filing this registration statement on Form S-8 to register 1,834,001 Class&nbsp;A Voting Shares of the Company (a)&nbsp;underlying option awards granted pursuant to the Henry Birks&nbsp;&amp; Sons Inc.
(n/k/a Birks&nbsp;&amp; Mayors Inc.) Employee Stock Option Plan (b)&nbsp;which were issued or may be issued pursuant to the Birks&nbsp;&amp; Mayors Inc. 2006 Employee Stock Purchase Plan (c)&nbsp;underlying stock appreciation rights exercisable and
option awards which may be issued pursuant to the Birks&nbsp;&amp; Mayors Inc. Long-Term Incentive Plan (collectively, the &#147;Plans&#148;) and (d)&nbsp;underlying option awards granted pursuant to the Non-Plan Option Agreements. </FONT></P> <P
STYLE="margin-top:12px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2">The 162,437 option awards issued pursuant to the Henry Birks&nbsp;&amp; Sons Inc. (n/k/a Birks&nbsp;&amp; Mayors Inc.) Employee Stock Option Plan were originally issued
for non-voting common shares without nominal or par value in the capital stock of the Company. In November 2005, the Company was recapitalized to, among other things, eliminate the non-voting common shares and to have two classes of common stock,
Class&nbsp;A Voting Shares and Class B Multiple Voting Shares. Additionally, the Henry Birks&nbsp;&amp; Sons Inc. (n/k/a Birks&nbsp;&amp; Mayors Inc.) Employee Stock Option Plan provided that, upon the listing of the Class&nbsp;A Voting Shares of
the Company on the American Stock Exchange, the shares underlying the option awards granted pursuant to the plan were automatically converted to Class&nbsp;A Voting Shares of the Company. </FONT></P> <P STYLE="margin-top:24px;margin-bottom:0px"
ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>PART I </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS </B></FONT></P>
<P STYLE="margin-top:12px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2">The documents containing the information specified in Part I of Form S-8 will be sent or given to participants in the Plans as specified by Rule 428(b)(1) of the
Securities Act. Such documents are not required to be filed with the Securities and Exchange Commission (&#147;SEC&#148;) either as part of this registration statement or as prospectuses or prospectus supplements, pursuant to Rule 424 of the
Securities Act.&nbsp;Those documents and the documents incorporated by reference in this registration statement, pursuant to Item&nbsp;3 of Part II of this registration statement, taken together, constitute a prospectus that meets the requirements
of Section&nbsp;10(a) of the Securities Act. </FONT></P> <P STYLE="margin-top:24px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>PART II INFORMATION REQUIRED IN THE REGISTRATION STATEMENT </B></FONT></P> <P
STYLE="margin-top:12px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2"><B>Item&nbsp;3. Incorporation of Documents by Reference </B></FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2">The following
documents filed with the SEC by the Company are incorporated herein by reference as of their respective dates of filing and shall be deemed to be a part hereof: </FONT></P> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&#149;</FONT></TD>
<TD WIDTH="1%" VALIGN="top"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">The Company&#146;s Form 20-F filed, on July&nbsp;19, 2006, pursuant to Section&nbsp;13 or 15(d) of the Exchange Act of 1934 (the &#147;Exchange Act&#148;), which contains audited
financial statements for the Company&#146;s fiscal year ended March&nbsp;25, 2006. </FONT></TD></TR></TABLE> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&#149;</FONT></TD>
<TD WIDTH="1%" VALIGN="top"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">All other reports filed by the Company pursuant to Section&nbsp;13(a) or 15(d) of the Exchange Act since the end of the fiscal year covered by the Form 20-F referred to in the
immediately preceding paragraph; </FONT></TD></TR></TABLE> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>
 <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">2 </FONT></P>


<p Style='page-break-before:always'>
<HR  SIZE="3" COLOR="#999999" WIDTH="100%" ALIGN="CENTER">

<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&#149;</FONT></TD>
<TD WIDTH="1%" VALIGN="top"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">The description of the Class&nbsp;A Voting Shares of the Company contained in Part I on the Form&nbsp;F-4 registration statement, under the heading &#147;Description of Birks&#146;
Capital Stock,&#148; originally filed with the SEC on July&nbsp;27, 2005 and as subsequently amended on September&nbsp;8, 2005,&nbsp;September&nbsp;21, 2005 and September&nbsp;29, 2005; and </FONT></TD></TR></TABLE> <P
STYLE="margin-top:12px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2">All documents filed by the Company pursuant to Section&nbsp;13(a), 13(c), 14, and 15(d) of the Exchange Act subsequent to the date of this registration statement and
prior to the filing of a post-effective amendment which indicates that all securities offered have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference in the registration statement and
to be part thereof from the date of filing of such document. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2">For purposes of this registration statement, any statement in a document incorporated or
deemed incorporated by reference is modified or superseded to the extent that a statement in this registration statement, or in any subsequently filed document which is or is deemed to be incorporated by reference, modifies or supersedes it. Any
statement so modified or superseded is not, except as so modified or superseded, to constitute a part of this registration statement. </FONT></P> <P STYLE="margin-top:18px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2"><B>Item&nbsp;4.
Description of Securities </B></FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px; margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2">Not applicable. </FONT></P> <P STYLE="margin-top:18px;margin-bottom:0px"><FONT
FACE="Times New Roman" SIZE="2"><B>Item&nbsp;5. Interests of Named Experts and Counsel </B></FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px; margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2">Not applicable. </FONT></P> <P
STYLE="margin-top:18px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2"><B>Item&nbsp;6. Indemnification of Directors and Officers </B></FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px; text-indent:4%"><FONT FACE="Times New Roman"
SIZE="2">Under the <I>Canada Business Corporations Act</I>, R.S.C., 1985, chapter C-44, a corporation may indemnify a present or former director or officer of such corporation or another individual who acts or acted at the corporation&#146;s request
as a director or officer, or an individual acting in a similar capacity, of another entity, against all costs, charges and expenses, including an amount paid to settle an action or satisfy a judgment, reasonably incurred by the individual in respect
of any civil, criminal, administrative, investigative or other proceeding in which the individual is involved because of that association with the corporation or other entity. The corporation may advance moneys to the director, officer or other
individual for the costs, charges and expenses of any such proceeding. The corporation may not indemnify an individual unless the individual acted honestly and in good faith with a view to the best interests of the corporation, or, as the case may
be, to the best interests of the other entity for which the individual acted as director or officer or in a similar capacity at the corporation&#146;s request and, in the case of a criminal or administrative action or proceeding that is enforced by
a monetary penalty, the individual had reasonable grounds for believing that the individual&#146;s conduct was lawful. The individual shall repay any moneys advanced to him or her if he or she does not fulfill the above conditions. Such
indemnification and advances may be made in connection with a derivative action only with court approval. Such individual is entitled to indemnification or advances from the corporation as a matter of right in respect of all costs, charges and
expenses reasonably incurred by him in connection with the defense of any civil, criminal, administrative, investigative or other proceeding to which he is subject by reason of being or having been a director or officer of the corporation or another
entity as described above if the individual was not judged by the court or other competent authority to have committed any fault or omitted to do anything that the individual ought to have done and if the individual fulfils the conditions set forth
above. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2">The By-laws of the Company (referred to as the Corporation in the By-laws) state as follows: </FONT></P> <P
STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">34.</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT FACE="Times New Roman" SIZE="2"><U>Liability</U>. No director or officer shall be liable for the acts, receipts, neglects or defaults of any other director, officer or employee of the Corporation, or for joining
any receipt or other act for conformity, or for any loss, damage or expense happening to the Corporation through the insufficiency or deficiency of title to any property acquired for or on behalf of the Corporation, or for the insufficiency or
deficiency of any security in or upon which any of the moneys of the Corporation shall be invested, or for any loss or damage arising from the bankruptcy, insolvency or tortuous acts of any person with whom any of the moneys, securities or effects
of the Corporation shall be deposited, or for any loss occasioned by any error of judgment or oversight on his part, or for any other loss, damage or misfortune which shall happen in the execution of the duties of his office or in relation thereto,
provided that nothing herein shall relieve any director or officer from the duty to act in accordance with the <I>Canada Business Corporations Act</I>, R.S.C., 1985, chapter&nbsp;C-44, any statute that may be substituted therefore and any
regulations thereunder, as from time to time amended (the &#147;Act&#148;) or from liability for any breach thereof. </FONT></TD></TR></TABLE> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">35.</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT FACE="Times New Roman" SIZE="2"><U>Indemnification</U>. Subject to the Act, the Corporation shall indemnify a director or officer of the Corporation, a former director or officer of the Corporation, or another
individual who acts or acted at the Corporation&#146;s request as a director or officer, or an individual acting in a similar capacity, of another entity against all costs, charges and expenses, including an </FONT></TD></TR></TABLE> <P
STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>
 <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">3 </FONT></P>


<p Style='page-break-before:always'>
<HR  SIZE="3" COLOR="#999999" WIDTH="100%" ALIGN="CENTER">
 <P STYLE="margin-top:0px;margin-bottom:0px; margin-left:4%"><FONT FACE="Times New Roman" SIZE="2">amount paid to settle an action or satisfy a judgment, reasonably incurred by the individual in respect
of any civil, criminal, administrative, investigative or other proceeding in which the individual is involved because of that association with the Corporation or other entity if: </FONT></P> <P
STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">(a)</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">he acted honestly and in good faith with a view to the best interests of the Corporation, or, as the case may be, to the best interests of the other entity for which the individual
acted as a director or officer or in a similar capacity at the Corporation&#146;s request; and </FONT></TD></TR></TABLE> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">(b)</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">in the case of a criminal or administrative action or proceeding that is enforced by a monetary penalty, the individual had reasonable grounds for believing that the
individual&#146;s conduct was lawful. </FONT></TD></TR></TABLE> <P STYLE="margin-top:6px;margin-bottom:0px; margin-left:4%"><FONT FACE="Times New Roman" SIZE="2">The Corporation shall advance the necessary moneys to a director, officer or other
individual for the costs, charges and expenses of a proceeding referred to previously. The individual shall repay the moneys if the individual does not fulfill the previously named conditions. </FONT></P> <P
STYLE="margin-top:6px;margin-bottom:0px; margin-left:4%"><FONT FACE="Times New Roman" SIZE="2">The Corporation shall also indemnify such person in such other circumstances as the Act permits or requires. Nothing in this by-law shall limit the right
of any person entitled to indemnity to claim indemnity apart from the provisions of this by-law. </FONT></P> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">36.</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT FACE="Times New Roman" SIZE="2"><U>Insurance</U>. Subject to the Act, the Corporation may purchase and maintain insurance for the benefit of an individual referred to in section 35 against any liability incurred
by the individual in his capacity as a director or officer of the Corporation or in the individual&#146;s capacity as a director or officer, or similar capacity, of another entity (as such term is defined in the Act), if the individual acts or acted
in that capacity at the Corporation&#146;s request. </FONT></TD></TR></TABLE> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2">The Company&#146;s Indemnity Agreement with each director and officer states as follows:
</FONT></P> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">1.</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT FACE="Times New Roman" SIZE="2"><U>Indemnification</U>. The Company will indemnify and save harmless each director and officer as follows: </FONT></TD></TR></TABLE> <P
STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">1.1</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">except in respect to actions by or on behalf of the Company to procure a judgment in its favor, the Company will indemnify the individual against any and all costs, charges,
expenses, fines, and penalties, including any amounts paid to settle an action or investigative proceeding or satisfy a judgment or investigative determination, which are reasonably incurred by the individual in respect of any civil, criminal, or
administrative action or proceeding to which the individual is made a party by reason of being or having been a director or officer of the Company provided that: </FONT></TD></TR></TABLE> <P
STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="8%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&#149;</FONT></TD>
<TD WIDTH="1%" VALIGN="top"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">(I) The individual acted honestly and in good faith with a view to the best interest of the Company or, as the case may be, to the best interests of the other entity for which
(he/she) acted as a director or officer or in a similar capacity at the Company&#146;s request; and </FONT></TD></TR></TABLE> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="8%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&#149;</FONT></TD>
<TD WIDTH="1%" VALIGN="top"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">(II) in the case of criminal or administrative action or proceeding that is enforced by a monetary penalty, the individual had reasonable grounds for believing that her/his conduct
was lawful. </FONT></TD></TR></TABLE> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">1.2</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">in respect to actions by or on behalf of the Company to procure a judgment in its favor to which the individual is made a party by reason of being or having been a director or
officer of the Company, the Company will (to the extent required by law) apply to a court of competent jurisdiction for an order approving the indemnity of the individual and subject to such approval when required by law, the Company will indemnify
the individual respecting any and all costs, charges and expenses reasonably incurred by the individual in connection with such action provided the individual acted in accordance with paragraphs&nbsp;1.1(I) and 1.1(II) hereof.
</FONT></TD></TR></TABLE> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">1.3</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">the Company will indemnify the individual against all costs, charges and expenses reasonably incurred by the individual in connection with the defense of any civil, criminal, or
administrative action or proceeding to which the individual is made a party by reason of being or having been a director or officer of the Company provided that: </FONT></TD></TR></TABLE> <P
STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="8%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">&#149;</FONT></TD>
<TD WIDTH="1%" VALIGN="top"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">The individual acted in accordance with paragraphs 1.1(I) and 1.1(II) hereof with respect to the behavior which is the subject of the action or proceeding and with respect to the
conduct of its defense or her/his participation in the proceeding. </FONT></TD></TR></TABLE> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">2.</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT FACE="Times New Roman" SIZE="2"><U>Expenses</U>. The Company will advance or pay to the individual from time to time, but no more frequently than monthly, the amount required by the individual, and claimed by the
individual in order to pay the cost of participation in any action or investigation or like proceeding, including derivative actions. Such amounts shall include sums sufficient to cover all legal fees and expenses incurred or to be incurred by the
individual, on a solicitor to client basis. </FONT></TD></TR></TABLE> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>
 <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">4 </FONT></P>


<p Style='page-break-before:always'>
<HR  SIZE="3" COLOR="#999999" WIDTH="100%" ALIGN="CENTER">
 <P STYLE="margin-top:0px;margin-bottom:0px; margin-left:4%"><FONT FACE="Times New Roman" SIZE="2">When advances are made to cover cost or expenses such shall be reasonable and shall not exceed the
foreseeable costs, fees/expenses to cover amounts due during the following month. The individual shall repay the moneys if (he/she) did not act in accordance with paragraphs 1.1(I) and 1.1(II) hereof. </FONT></P> <P
STYLE="font-size:18px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">3.</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT FACE="Times New Roman" SIZE="2"><U>Liability Insurance</U>. </FONT></TD></TR></TABLE> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">3.1</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">The Company covenants and agrees that, so long as the individual shall continue to serve as a director or officer of the Company and thereafter so long as the individual shall be
subject to any possible proceeding by reason of the fact that the individual was a director or officer of the Company, the Company, subject to Section&nbsp;3.3 of this Agreement, shall promptly obtain and maintain in full force and effect
directors&#146; and officers&#146; liability insurance (&#147;D&amp;O Insurance&#148;) in reasonable amounts from established and reputable insurers. </FONT></TD></TR></TABLE> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">3.2</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">In all policies of D&amp;O Insurance, the individual shall be named as an insured in such a manner as to provide the individual the same rights and benefits as are accorded to the
most favorably insured of the Company&#146;s directors and officers, if the individual is a director or officer. </FONT></TD></TR></TABLE> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">3.3</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">Notwithstanding the foregoing, the Company shall have no obligation to obtain or maintain D&amp;O Insurance if the Company determines in good faith that such insurance is not
reasonably available, the premium costs for such insurance are disproportionate to the amount of coverage provided or the coverage provided by such insurance is limited by exclusions so as to provide an insufficient benefit. If the Company
determines to discontinue D&amp;O Insurance coverage, the Company shall give prompt written notice to the individual. </FONT></TD></TR></TABLE> <P STYLE="margin-top:18px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2"><B>Item&nbsp;7.
Exemption from Registration Claimed </B></FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px; margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2">Not applicable. </FONT></P> <P STYLE="margin-top:18px;margin-bottom:0px"><FONT
FACE="Times New Roman" SIZE="2"><B>Item&nbsp;8. Exhibits </B></FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px; margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2">The following exhibits are filed as part of this registration
statement: </FONT></P> <P STYLE="font-size:12px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" ALIGN="center">

<TR>
<TD></TD>
<TD VALIGN="bottom" WIDTH="9%"></TD>
<TD WIDTH="90%"></TD></TR>
<TR>
<TD VALIGN="bottom" STYLE="border-bottom:1px solid #000000"><FONT FACE="Times New Roman" SIZE="1"><B>Exhibit&nbsp;No.</B></FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" STYLE="border-bottom:1px solid #000000"> <P STYLE="margin-top:0px;margin-bottom:1px"><FONT FACE="Times New Roman" SIZE="1"><B>Description</B></FONT></P></TD></TR>
<TR>
<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">4.1*</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT FACE="Times New Roman" SIZE="2">Henry Birks &amp; Sons Inc. (n/k/a Birks &amp; Mayors Inc.) Employee Stock Option Plan</FONT></TD></TR>
<TR>
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">4.2**</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT FACE="Times New Roman" SIZE="2">Birks &amp; Mayors Inc. 2006 Employee Stock Purchase Plan</FONT></TD></TR>
<TR>
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">4.3**</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT FACE="Times New Roman" SIZE="2">Birks &amp; Mayors Inc. Long-Term Incentive Plan</FONT></TD></TR>
<TR>
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">4.4*</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT FACE="Times New Roman" SIZE="2">Employment Agreement between Henry Birks &amp; Sons Inc. (n/k/a Birks &amp; Mayors Inc.) and Thomas A. Andruskevich, dated as of September&nbsp;27, 2004 (&#147;Employment
Agreement&#148;)</FONT></TD></TR>
<TR>
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">4.5**</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT FACE="Times New Roman" SIZE="2">Amendment to the Employment Agreement executed on November&nbsp;14, 2005</FONT></TD></TR>
<TR>
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">4.6**</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT FACE="Times New Roman" SIZE="2">Stock Option Agreement dated on or about November&nbsp;2, 1999 between Birks &amp; Mayors Inc. and Filippo Recami.</FONT></TD></TR>
<TR>
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">4.7**</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT FACE="Times New Roman" SIZE="2">Stock Option Agreement dated on or about November&nbsp;2, 1999 between Birks &amp; Mayors Inc. and Gerald Berclaz.</FONT></TD></TR>
<TR>
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">4.8**</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT FACE="Times New Roman" SIZE="2">Stock Option Agreement dated on or about April 23, 2004 between Birks &amp; Mayors Inc. and Peter O&#146;Brien</FONT></TD></TR>
<TR>
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">4.9**</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT FACE="Times New Roman" SIZE="2">Stock Option Agreement dated on or about April 23, 2004 between Birks &amp; Mayors Inc. and Margherita Oberti</FONT></TD></TR>
<TR>
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">4.10**</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT FACE="Times New Roman" SIZE="2">Stock Option Agreement dated on or about April 23, 2004 between Birks &amp; Mayors Inc. and Lorenzo Rossi di Montelera</FONT></TD></TR>
<TR>
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">5.1</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT FACE="Times New Roman" SIZE="2">Opinion of Stikeman Elliott LLP</FONT></TD></TR>
<TR>
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">23.1</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT FACE="Times New Roman" SIZE="2">Consent of Stikeman Elliott LLP (contained in Exhibit 5.1)</FONT></TD></TR>
<TR>
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">23.2</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT FACE="Times New Roman" SIZE="2">Consent of KPMG</FONT></TD></TR>
</TABLE><HR WIDTH="8%" SIZE="1" NOSHADE COLOR="#000000" ALIGN="left">
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">*</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">Filed with the Company&#146;s Registration Statement on Form F-4 (File No.&nbsp;333-126936), as amended, originally filed with the Securities and Exchange Commission on
July&nbsp;27, 2005 and incorporated herein by reference. </FONT></TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">**</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">Filed with Company&#146;s Annual Report on Form 20-F (File No.&nbsp;001-32635), filed with the Securities and Exchange Commission on July&nbsp;19, 2006 and incorporated herein by
reference. </FONT></TD></TR></TABLE> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>
 <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">5 </FONT></P>


<p Style='page-break-before:always'>
<HR  SIZE="3" COLOR="#999999" WIDTH="100%" ALIGN="CENTER">
 <P STYLE="margin-top:0px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2"><B>Item&nbsp;9. Undertakings </B></FONT></P> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">A.</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">The undersigned registrant hereby undertakes: </FONT></TD></TR></TABLE> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">(1)</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">To file, during any period in which offers or sales are being made, a post-effective amendment to the registration statement: </FONT></TD></TR></TABLE> <P
STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="8%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="5%" VALIGN="top" ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">(i)</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">To include any prospectus required by Section&nbsp;10(a)(3) of the Securities Act; </FONT></TD></TR></TABLE> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="8%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="5%" VALIGN="top" ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">(ii)</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">To reflect in the prospectus any facts or events arising after the effective date of the registration statement (or the most recent post-effective amendment thereof) which,
individually or in the aggregate, represent a fundamental change in the information set forth in the registration statement.&nbsp;Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of
securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the SEC pursuant to Rule 424(b) if, in the
aggregate, the changes in volume and price represent no more than 20 percent change in the maximum aggregate offering price set forth in the &#147;Calculation of Registration Fee&#148; table in the effective registration statement.
</FONT></TD></TR></TABLE> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="8%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="5%" VALIGN="top" ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">(iii)</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">To include any material information with respect to the plan of distribution not disclosed previously in the registration statement or any material change to such information in the
registration statement; </FONT></TD></TR></TABLE> <P STYLE="margin-top:6px;margin-bottom:0px; margin-left:13%"><FONT FACE="Times New Roman" SIZE="2">Provided however, that paragraphs (a)(1)(i) and (a)(1)(ii) of this section do not apply if the
registration statement is on Form S-8, and the information required to be included in a post-effective amendment by those paragraphs is contained in reports filed with or furnished to the Commission by the registrant pursuant to section 13 or
section 15(d) of the Securities Exchange Act that are incorporated by reference in the registration statement. </FONT></P> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">(2)</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the
securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof. </FONT></TD></TR></TABLE> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">(3)</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.
</FONT></TD></TR></TABLE> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">B.</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">The undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the registrant&#146;s annual report pursuant to
section 13(a) or section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan&#146;s annual report pursuant to section 15(d) of the Exchange Act) that is incorporated by reference in the registration statement
shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof. </FONT></TD></TR></TABLE> <P
STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">C.</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the registrant pursuant to the
foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the SEC such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for
indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted
by such director, officer or controlling person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate
jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue. </FONT></TD></TR></TABLE> <P
STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>
 <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">6 </FONT></P>


<p Style='page-break-before:always'>
<HR  SIZE="3" COLOR="#999999" WIDTH="100%" ALIGN="CENTER">
 <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>SIGNATURES </B></FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT FACE="Times New Roman"
SIZE="2">Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on a Form S-8 and has duly caused this registration statement to
be signed on its behalf by the undersigned, thereunto duly authorized, in Montreal, Quebec, on December&nbsp;22, 2006. </FONT></P> <P STYLE="font-size:12px;margin-top:0px;margin-bottom:0px">&nbsp;</P><DIV ALIGN="right">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="40%" BORDER="0">

<TR>
<TD WIDTH="100%"></TD></TR>
<TR>
<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">BIRKS &amp; MAYORS INC.</FONT></TD></TR>
<TR>
<TD HEIGHT="16"></TD></TR>
<TR>
<TD VALIGN="top"> <P STYLE="margin-bottom:1px;border-bottom:1px solid #000000"><FONT FACE="Times New Roman" SIZE="2">/s/ Thomas A. Andruskevich</FONT></P></TD></TR>
<TR>
<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">Thomas A. Andruskevich</FONT></TD></TR>
<TR>
<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">President and Chief Executive Officer</FONT></TD></TR>
</TABLE></DIV> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>
 <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">7 </FONT></P>


<p Style='page-break-before:always'>
<HR  SIZE="3" COLOR="#999999" WIDTH="100%" ALIGN="CENTER">
 <P STYLE="margin-top:0px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2">Pursuant to the requirements of the Securities Act of 1933, this registration statement has been signed by the following
persons in the capacities and on the dates indicated. </FONT></P> <P STYLE="font-size:12px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0">

<TR>
<TD WIDTH="43%"></TD>
<TD VALIGN="bottom" WIDTH="2%"></TD>
<TD WIDTH="38%"></TD>
<TD VALIGN="bottom" WIDTH="2%"></TD>
<TD WIDTH="15%"></TD></TR>
<TR>
<TD VALIGN="bottom"> <P STYLE="margin-right:0px;margin-top:0px;margin-bottom:1px;border-bottom:1px solid #000000"><FONT FACE="Times New Roman" SIZE="1"><B>Signature</B></FONT></P></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" STYLE="border-bottom:1px solid #000000"> <P STYLE="margin-top:0px;margin-bottom:1px"><FONT FACE="Times New Roman" SIZE="1"><B>Capacity</B></FONT></P></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" STYLE="border-bottom:1px solid #000000"> <P STYLE="margin-top:0px;margin-bottom:1px"><FONT FACE="Times New Roman" SIZE="1"><B>Date</B></FONT></P></TD></TR>
<TR>
<TD VALIGN="top"> <P STYLE="margin-bottom:0px;border-bottom:1px solid #000000"><FONT FACE="Times New Roman" SIZE="2">/s/ Thomas A. Andruskevich</FONT></P> <P STYLE="margin-top:0px;margin-bottom:1px; margin-left:1.00em; text-indent:-1.00em"><FONT
FACE="Times New Roman" SIZE="2">Thomas Andruskevich</FONT></P></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em"><FONT FACE="Times New Roman" SIZE="2">President, Chief Executive Officer and Director</FONT></P></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">December 22, 2006</FONT></TD></TR>
<TR>
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top"> <P STYLE="margin-bottom:0px;border-bottom:1px solid #000000"><FONT FACE="Times New Roman" SIZE="2">/s/ Michael Rabinovitch</FONT></P> <P STYLE="margin-top:0px;margin-bottom:1px; margin-left:1.00em; text-indent:-1.00em"><FONT
FACE="Times New Roman" SIZE="2">Michael Rabinovitch</FONT></P></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em"><FONT FACE="Times New Roman" SIZE="2">Senior Vice President and Chief Financial Officer</FONT></P></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">December 22, 2006</FONT></TD></TR>
<TR>
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top"> <P STYLE="margin-bottom:0px;border-bottom:1px solid #000000"><FONT FACE="Times New Roman" SIZE="2">/s/ Lorenzo Rossi di Montelera</FONT></P> <P STYLE="margin-top:0px;margin-bottom:1px; margin-left:1.00em; text-indent:-1.00em"><FONT
FACE="Times New Roman" SIZE="2">Lorenzo Rossi di Montelera**</FONT></P></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em"><FONT FACE="Times New Roman" SIZE="2">Chairman of the Board of Directors</FONT></P></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">December 22, 2006</FONT></TD></TR>
<TR>
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top"> <P STYLE="margin-bottom:1px;border-bottom:1px solid #000000"><FONT FACE="Times New Roman" SIZE="2">/s/ Filippo Recami</FONT></P></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT FACE="Times New Roman" SIZE="2">Director</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT FACE="Times New Roman" SIZE="2">December 22, 2006</FONT></TD></TR>
<TR>
<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">Filippo Recami*</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="top"></TD></TR>
<TR>
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top"> <P STYLE="margin-bottom:1px;border-bottom:1px solid #000000"><FONT FACE="Times New Roman" SIZE="2">/s/ Emily Berlin</FONT></P></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT FACE="Times New Roman" SIZE="2">Director</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT FACE="Times New Roman" SIZE="2">December 22, 2006</FONT></TD></TR>
<TR>
<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">Emily Berlin</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom"></TD></TR>
<TR>
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top"> <P STYLE="margin-bottom:1px;border-bottom:1px solid #000000"><FONT FACE="Times New Roman" SIZE="2">/s/ Elizabeth Eveillard</FONT></P></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT FACE="Times New Roman" SIZE="2">Director</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT FACE="Times New Roman" SIZE="2">December 22, 2006</FONT></TD></TR>
<TR>
<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">Elizabeth Eveillard</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom"></TD></TR>
<TR>
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top"> <P STYLE="margin-bottom:1px;border-bottom:1px solid #000000"><FONT FACE="Times New Roman" SIZE="2">/s/ Massimo Ferragamo</FONT></P></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT FACE="Times New Roman" SIZE="2">Director</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT FACE="Times New Roman" SIZE="2">December 22, 2006</FONT></TD></TR>
<TR>
<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">Massimo Ferragamo*</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom"></TD></TR>
<TR>
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top"> <P STYLE="margin-bottom:1px;border-bottom:1px solid #000000"><FONT FACE="Times New Roman" SIZE="2">/s/ Ann Spector Lieff</FONT></P></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT FACE="Times New Roman" SIZE="2">Director</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT FACE="Times New Roman" SIZE="2">December 22, 2006</FONT></TD></TR>
<TR>
<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">Ann Spector Lieff</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom"></TD></TR>
<TR>
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top"> <P STYLE="margin-bottom:1px;border-bottom:1px solid #000000"><FONT FACE="Times New Roman" SIZE="2">/s/ Margherita Oberti</FONT></P></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT FACE="Times New Roman" SIZE="2">Director</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT FACE="Times New Roman" SIZE="2">December 22, 2006</FONT></TD></TR>
<TR>
<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">Margherita Oberti*</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom"></TD></TR>
<TR>
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top"> <P STYLE="margin-bottom:1px;border-bottom:1px solid #000000"><FONT FACE="Times New Roman" SIZE="2">/s/ Peter R. O&#146;Brien</FONT></P></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT FACE="Times New Roman" SIZE="2">Director</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT FACE="Times New Roman" SIZE="2">December 22, 2006</FONT></TD></TR>
<TR>
<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">Peter R. O&#146;Brien*</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom"></TD></TR>
<TR>
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top"> <P STYLE="margin-bottom:1px;border-bottom:1px solid #000000"><FONT FACE="Times New Roman" SIZE="2">/s/ Shirley Dawe</FONT></P></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT FACE="Times New Roman" SIZE="2">Director</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT FACE="Times New Roman" SIZE="2">December 22, 2006</FONT></TD></TR>
<TR>
<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">Shirley Dawe*</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom"></TD></TR>
<TR>
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top"> <P STYLE="margin-bottom:1px;border-bottom:1px solid #000000"><FONT FACE="Times New Roman" SIZE="2">/s/ Alain Benedetti</FONT></P></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT FACE="Times New Roman" SIZE="2">Director</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT FACE="Times New Roman" SIZE="2">December 22, 2006</FONT></TD></TR>
<TR>
<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">Alain Benedetti*</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom"></TD></TR>
</TABLE> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>
 <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">8 </FONT></P>


<p Style='page-break-before:always'>
<HR  SIZE="3" COLOR="#999999" WIDTH="100%" ALIGN="CENTER">
 <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>SIGNATURE OF AUTHORIZED REPRESENTATIVES </B></FONT></P> <P
STYLE="margin-top:12px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2">Pursuant to the Securities Act, the undersigned, the duly authorized representative in the United States of the Registrant and other foreign persons* has signed this
Registration Statement on December&nbsp;22, 2006. </FONT></P> <P STYLE="font-size:12px;margin-top:0px;margin-bottom:0px">&nbsp;</P><DIV ALIGN="right">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="40%" BORDER="0">

<TR>
<TD WIDTH="100%"></TD></TR>
<TR>
<TD VALIGN="top"> <P STYLE="margin-bottom:1px;border-bottom:1px solid #000000"><FONT FACE="Times New Roman" SIZE="2">/s/ Thomas A. Andruskevich</FONT></P></TD></TR>
<TR>
<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">Thomas A. Andruskevich</FONT></TD></TR>
</TABLE></DIV> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2">Pursuant to the Securities Act, the undersigned, the duly authorized representative in the United States of
a foreign person** has signed this Registration Statement on December&nbsp;22, 2006. </FONT></P> <P STYLE="font-size:12px;margin-top:0px;margin-bottom:0px">&nbsp;</P><DIV ALIGN="right">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="40%" BORDER="0">

<TR>
<TD WIDTH="100%"></TD></TR>
<TR>
<TD VALIGN="top"> <P STYLE="margin-bottom:1px;border-bottom:1px solid #000000"><FONT FACE="Times New Roman" SIZE="2">/s/ Carlo Coda-Nunziante</FONT></P></TD></TR>
<TR>
<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">Carlo Coda-Nunziante</FONT></TD></TR>
</TABLE></DIV> <P STYLE="margin-top:24px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B><U>EXHIBIT INDEX </U></B></FONT></P> <P
STYLE="font-size:12px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" ALIGN="center">

<TR>
<TD></TD>
<TD VALIGN="bottom" WIDTH="4%"></TD>
<TD WIDTH="95%"></TD></TR>
<TR>
<TD VALIGN="bottom" STYLE="border-bottom:1px solid #000000"><FONT FACE="Times New Roman" SIZE="1"><B>Exhibit<BR>Number</B></FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" STYLE="border-bottom:1px solid #000000"> <P STYLE="margin-top:0px;margin-bottom:1px"><FONT FACE="Times New Roman" SIZE="1"><B>Description</B></FONT></P></TD></TR>
<TR>
<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">4.1*</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT FACE="Times New Roman" SIZE="2">Henry Birks &amp; Sons Inc. (n/k/a Birks &amp; Mayors Inc.) Employee Stock Option Plan</FONT></TD></TR>
<TR>
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">4.2**</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT FACE="Times New Roman" SIZE="2">Birks &amp; Mayors Inc. Employee Stock Purchase Plan</FONT></TD></TR>
<TR>
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">4.3**</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT FACE="Times New Roman" SIZE="2">Birks &amp; Mayors Inc. Long-Term Incentive Plan</FONT></TD></TR>
<TR>
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">4.4*</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT FACE="Times New Roman" SIZE="2">Employment Agreement between Henry Birks &amp; Sons Inc. (n/k/a Birks &amp; Mayors Inc.) and Thomas A. Andruskevich, dated as of September&nbsp;27, 2004 (&#147;Employment
Agreement&#148;).</FONT></TD></TR>
<TR>
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">4.5**</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT FACE="Times New Roman" SIZE="2">Amendment to the Employment Agreement executed on November 14, 2005.</FONT></TD></TR>
<TR>
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">4.6**</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT FACE="Times New Roman" SIZE="2">Stock Option Agreement dated on or about November 2, 1999 between Birks &amp; Mayors Inc. and Filippo Recami.</FONT></TD></TR>
<TR>
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">4.7**</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT FACE="Times New Roman" SIZE="2">Stock Option Agreement dated on or about November 2, 1999 between Birks &amp; Mayors Inc. and Gerald Berclaz.</FONT></TD></TR>
<TR>
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">4.8**</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT FACE="Times New Roman" SIZE="2">Stock Option Agreement dated on or about April 23, 2004 between Birks &amp; Mayors Inc. and Peter O&#146;Brien</FONT></TD></TR>
<TR>
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">4.9**</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT FACE="Times New Roman" SIZE="2">Stock Option Agreement dated on or about April 23, 2004 between Birks &amp; Mayors Inc. and Margherita Oberti</FONT></TD></TR>
<TR>
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">4.10**</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT FACE="Times New Roman" SIZE="2">Stock Option Agreement dated on or about April 23, 2004 between Birks &amp; Mayors Inc. and Lorenzo Rossi&nbsp;di&nbsp;Montelera</FONT></TD></TR>
<TR>
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">5.1</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT FACE="Times New Roman" SIZE="2">Opinion of Stikeman Elliott LLP</FONT></TD></TR>
<TR>
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">23.1</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT FACE="Times New Roman" SIZE="2">Consent of Stikeman Elliott LLP (contained in Exhibit 5.1)</FONT></TD></TR>
<TR>
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">23.2</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT FACE="Times New Roman" SIZE="2">Consent of KPMG</FONT></TD></TR>
</TABLE><HR WIDTH="8%" SIZE="1" NOSHADE COLOR="#000000" ALIGN="left">
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">*</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">Filed with the Company&#146;s Registration Statement on Form F-4 (File No.&nbsp;333-126936), as amended, originally filed with the Securities and Exchange Commission on
July&nbsp;27, 2005 and incorporated herein by reference. </FONT></TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">**</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">Filed with Company&#146;s Annual Report on Form 20-F (File No.&nbsp;001-32635), filed with the Securities and Exchange Commission on July&nbsp;19, 2006 and incorporated herein by
reference. </FONT></TD></TR></TABLE> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>
 <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">9 </FONT></P>

</BODY></HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>dex51.htm
<DESCRIPTION>OPINION OF STIKEMAN ELLIOTT LLP
<TEXT>
<HTML><HEAD>
<TITLE>Opinion of Stikeman Elliott LLP</TITLE>
</HEAD>
 <BODY BGCOLOR="WHITE">
 <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="right"><FONT FACE="Times New Roman" SIZE="2"><B>Exhibit 5.1 </B></FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px" ALIGN="right"><FONT
FACE="Times New Roman" SIZE="2">December&nbsp;22, 2006 </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2"><B>B<SMALL>IRKS</SMALL>&nbsp;&amp; M<SMALL>AYORS</SMALL>
I<SMALL>NC</SMALL>. </B> </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px; margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2">1240 Square Phillips </FONT></P> <P
STYLE="margin-top:0px;margin-bottom:0px; margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2">Montreal, Quebec </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px; margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman"
SIZE="2">Canada </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px; margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2">H3B 3H4 </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px" ALIGN="center"><FONT
FACE="Times New Roman" SIZE="2"><B>Birks&nbsp;&amp; Mayors Inc. (the &#147;Company&#148;) </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B><U>Registration Statement on Form S-8</U>
</B></FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2">Ladies and Gentlemen: </FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px; text-indent:4%"><FONT
FACE="Times New Roman" SIZE="2">This opinion is furnished to the Company in connection with the Registration Statement (the &#147;Registration Statement&#148;) on Form&nbsp;S-8 filed December&nbsp;22, 2006 by the Company with the Securities and
Exchange Commission (the &#147;Commission&#148;) for the purpose of registering, under the United States Securities Act of 1933, as amended (the &#147;Securities Act&#148;), Class&nbsp;A Voting Shares (without nominal or par value) of the
Company&#146;s share capital (the &#147;Shares&#148;), and more specifically: </FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px; margin-left:4%"><FONT FACE="Times New Roman" SIZE="2">(i) 162,437 Shares which may be issued by the Company to
participants in the Henry Birks&nbsp;&amp; Sons Inc. (n/k/a Birks&nbsp;&amp; Mayors Inc.) Employee Stock Option Plan (the &#147;ESOP&#148;) upon the exercise of the options issued thereunder: </FONT></P> <P
STYLE="margin-top:6px;margin-bottom:0px; margin-left:4%"><FONT FACE="Times New Roman" SIZE="2">(ii) 100,000 Shares which may be issued by the Company to participants in the Birks&nbsp;&amp; Mayors Inc. 2006 Employee Stock Purchase Plan (the
&#147;ESPP&#148;) in accordance with the terms and conditions thereunder; </FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px; margin-left:4%"><FONT FACE="Times New Roman" SIZE="2">(iii) 900,000 Shares which may be issued by the Company to
participants in the Birks&nbsp;&amp; Mayors Inc. Long-Term Incentive Plan (the &#147;LTIP&#148;) upon the exercise of the options or other awards issued thereunder; and </FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px; margin-left:4%"><FONT
FACE="Times New Roman" SIZE="2">(iv) 671,564 Shares, such number of Shares which equals the sum of: </FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px; margin-left:8%; text-indent:4%"><FONT FACE="Times New Roman" SIZE="2">(a) 158,339 Shares;
</FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px; margin-left:8%; text-indent:4%"><FONT FACE="Times New Roman" SIZE="2">(b)&nbsp;the Stock Option 1 Variable Share Number (as such term is defined below); </FONT></P> <P
STYLE="margin-top:6px;margin-bottom:0px; margin-left:8%; text-indent:4%"><FONT FACE="Times New Roman" SIZE="2">(c)&nbsp;the Stock Option 2 Number (as such term is defined below); and </FONT></P> <P
STYLE="margin-top:6px;margin-bottom:0px; margin-left:8%; text-indent:4%"><FONT FACE="Times New Roman" SIZE="2">(d)&nbsp;the Stock Option 3 Number (as such term is defined below), </FONT></P> <P
STYLE="margin-top:12px;margin-bottom:0px; text-indent:8%"><FONT FACE="Times New Roman" SIZE="2">and such Shares which may be issued by the Company to participants pursuant to stock options granted pursuant to certain non-plan agreements
(collectively, the &#147;Non-Plan Agreements&#148;). </FONT></P>

<p Style='page-break-before:always'>
<HR  SIZE="3" COLOR="#999999" WIDTH="100%" ALIGN="CENTER">
 <P STYLE="margin-top:0px;margin-bottom:0px; text-indent:4%"><FONT FACE="Times New Roman" SIZE="2">In connection with the opinion hereafter expressed, we have examined the Registration Statement and
originals, or copies certified or otherwise identified to our satisfaction, of the ESOP, the ESPP, the LTIP and the Non-Plan Agreements, as well as such other documents, papers, instruments, certificates of public officials and corporate records,
including the Company&#146;s restated certificate and articles of incorporation dated November&nbsp;14, 2005, as we have deemed necessary as a basis for the opinions set forth herein. We have relied as to factual matters on certificates or other
documents furnished by the Company or the Company&#146;s officers, including the Specific Officer&#146;s Certificate (as such term is defined below), and by governmental authorities and upon such other documents and data that we have deemed
appropriate. In such examination, we have assumed the genuineness of all signatures, the authenticity of all documents submitted to us as originals, the legal capacity of all persons executing such documents, the conformity to original documents of
all documents submitted to us as copies, and the truth and correctness of any representations and warranties contained therein. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT FACE="Times New Roman" SIZE="2">With
respect to the Non-Plan Agreements, we have noted that certain of the specific Non-Plan Agreement stock options (such specific Non-Plan Agreement stock options being hereafter referred to respectively as &#147;Stock Option 1&#148;, &#147;Stock
Option 2&#148; and &#147;Stock Option 3&#148;) are exercisable for a number of Shares which is fixed by way of formula, as follows: </FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px; margin-left:4%"><FONT FACE="Times New Roman" SIZE="2">(i)
Stock Option 1 provides for an option to subscribe for that number of Shares (the &#147;Stock Option 1 Variable Share Number&#148;) which, immediately following their issue, would represent two percent (2%)&nbsp;of the issued and outstanding Shares
in the capital of the Company (on a fully diluted basis), provided that any new stock options or other securities exercisable for, convertible into or exchangeable into capital stock (or Shares issued upon exercise, conversion or exchange thereof),
any new restricted stock or any other new equity granted or issued for a compensatory purpose following the &#147;Effective Time&#148; (as such term is defined in that certain agreement and plan of merger and reorganization among Henry
Birks&nbsp;&amp; Sons Inc., Birks Merger Corporation and Mayors Jewelers Inc. dated as of April&nbsp;18, 2005, as amended) to employees, officers, directors or consultants shall be disregarded for purposes of calculating two percent (2%)&nbsp;of the
issued and outstanding Shares in the capital stock of the Company (on a fully diluted basis); </FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px; margin-left:4%"><FONT FACE="Times New Roman" SIZE="2">(ii) Stock Option 2 provides for an option to
subscribe for an additional two percent (2%)&nbsp;of the issued and outstanding Shares in the capital stock of the Company as at January&nbsp;1, 1999, regardless of the date of exercise of Stock Option 2 (and not on a fully-diluted basis after
January&nbsp;1, 1999) (the &#147;Stock Option 2 Number&#148;); and </FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px; margin-left:4%"><FONT FACE="Times New Roman" SIZE="2">(iii) Stock Option 3 provides for an option to subscribe for an
additional two percent (2%)&nbsp;of the issued and outstanding Shares in the capital stock of the Company as at April&nbsp;1, 2002, regardless of the date of exercise of Stock Option 3 (and not on a fully-diluted basis after April&nbsp;1, 2002) (the
&#147;Stock Option 3 Number&#148;). </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT FACE="Times New Roman" SIZE="2">We have been provided with a certificate from the Group Vice President, Legal Affairs and Corporate
Secretary of the Company (the &#147;Specific Officer&#146;s Certificate&#148;) which sets out that: </FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px; margin-left:4%"><FONT FACE="Times New Roman" SIZE="2">(i) assuming the exercise of Stock
Option 1 on September&nbsp;30, 2006, then the Stock Option 1 Variable Share Number would equal 260,687 Shares; </FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px; margin-left:4%"><FONT FACE="Times New Roman" SIZE="2">(ii) based on the issued and
outstanding shares of the Company as at January&nbsp;1, 1999, the Stock Option 2 Number equals 126,272; and </FONT></P>

<p Style='page-break-before:always'>
<HR  SIZE="3" COLOR="#999999" WIDTH="100%" ALIGN="CENTER">
 <P STYLE="margin-top:0px;margin-bottom:0px; margin-left:4%"><FONT FACE="Times New Roman" SIZE="2">(iii) based on the issued and outstanding shares of the Company as at April&nbsp;1, 2002, the Stock
Option 3 Number equals 126,266. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT FACE="Times New Roman" SIZE="2">For the purposes of rendering our opinions hereunder, we have relied solely on the Specific Officer&#146;s
Certificate in order to opine on the number of Shares underlying Stock Option 1, Stock Option 2 and Stock Option 3 that were authorized for issuance by the directors of the Company, and, further, we have assumed that Stock Option 1 was exercised in
full on September&nbsp;30, 2006<B>.</B> </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT FACE="Times New Roman" SIZE="2">Our opinion expressed below is limited to the laws of the Province of Quebec and the federal laws
of Canada applicable therein, and we do not express any opinion herein concerning any other law. Based upon and subject to the foregoing, we are of the opinion that, assuming no change in relevant facts, then (i)&nbsp;when the Registration Statement
becomes effective under the Securities Act, and (ii)&nbsp;if the options or other awards are exercised, and the subscription price therefor is paid to the Company by the participants, in accordance with their terms and the terms of the ESOP, ESPP,
LTIP, or as the case may be, the specific Non-Plan Agreement pursuant to which such options or awards were granted, up to 1,834,001 Shares will be validly issued, fully paid and non-assessable in accordance with the <I>Canada Business Corporations
Act</I>. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT FACE="Times New Roman" SIZE="2">We hereby consent to the filing of this opinion as an exhibit to the Registration Statement. In giving such consent, we do not
hereby admit that we are in the category of persons whose consent is required under Section&nbsp;7 of the Securities Act or the rules and regulations of the Commission promulgated thereunder. </FONT></P> <P
STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT FACE="Times New Roman" SIZE="2">This opinion is limited to the matters stated herein and is addressed to you for the purposes of registering the Shares underlying the ESOP, the ESPP,
the LTIP and the Non-Plan Agreements under the Securities Act pursuant to the Registration Statement. </FONT></P> <P STYLE="font-size:12px;margin-top:0px;margin-bottom:0px">&nbsp;</P><DIV ALIGN="right">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="40%" BORDER="0">

<TR>
<TD WIDTH="100%"></TD></TR>
<TR>
<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">Very truly yours,</FONT></TD></TR>
<TR>
<TD HEIGHT="16"></TD></TR>
<TR>
<TD VALIGN="top"> <P STYLE="margin-bottom:1px;border-bottom:1px solid #000000"><FONT FACE="Times New Roman" SIZE="2">/s/ Stikeman Elliott LLP</FONT></P></TD></TR>
<TR>
<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">S<SMALL>TIKEMAN</SMALL> E<SMALL>LLIOTT</SMALL> LLP</FONT></TD></TR>
</TABLE></DIV>
</BODY></HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>3
<FILENAME>dex232.htm
<DESCRIPTION>CONSENT OF KPMG
<TEXT>
<HTML><HEAD>
<TITLE>Consent of KPMG</TITLE>
</HEAD>
 <BODY BGCOLOR="WHITE">
 <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="right"><FONT FACE="Times New Roman" SIZE="2"><B>Exhibit 23.2 </B></FONT></P> <P STYLE="font-size:12px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" ALIGN="center">

<TR>
<TD WIDTH="11%"></TD>
<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="40%"></TD>
<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="7%"></TD>
<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="39%"></TD></TR>
<TR>
<TD VALIGN="top">

<IMG SRC="g64960image_001.jpg" ALT="LOGO"></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"></TD></TR>
<TR>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2"><B>KPMG LLP</B></FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">Telephone</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">(514)3840-21003</FONT></TD></TR>
<TR>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2"><B>Chartered Accountants</B></FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">Fax</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">(514)3840-21873</FONT></TD></TR>
<TR>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">600 de Maisonneuve Blvd. West</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">Internet</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">www.kpmg.ca</FONT></TD></TR>
<TR>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">Suite 1500</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"></TD></TR>
<TR>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">Montr&eacute;al Qu&eacute;bec H3A 0A3</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"></TD></TR>
</TABLE> <P STYLE="margin-top:18px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2"><B>Consent of Independent Registered Public Accounting Firm </B></FONT></P> <P
STYLE="margin-top:6px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2">The Board of Directors </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2">Birks&nbsp;&amp; Mayors Inc. </FONT></P> <P
STYLE="margin-top:6px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2">We consent to the incorporation by reference in the registration statement on Form S-8 of Birks&nbsp;&amp; Mayors Inc. of our report dated June&nbsp;30, 2006 with respect
to the consolidated balance sheets of Birks&nbsp;&amp; Mayors Inc. as of March&nbsp;25, 2006 and March&nbsp;26, 2005, and the related consolidated statements of operations, stockholders&#146; equity and comprehensive income and cash flows, for each
of the years ended March&nbsp;25, 2006,&nbsp;March&nbsp;26, 2005 and March&nbsp;27, 2004 which report appears in the annual report on Form 20-F (Registration No.&nbsp;001-32635). </FONT></P> <P
STYLE="font-size:12px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="40%" BORDER="0">

<TR>
<TD WIDTH="100%"></TD></TR>
<TR>
<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">( signed ) KPMG LLP</FONT></TD></TR>
<TR>
<TD HEIGHT="16"></TD></TR>
<TR>
<TD VALIGN="top">

<IMG SRC="g64960image_002.jpg" ALT="LOGO"></TD></TR>
<TR>
<TD HEIGHT="16"></TD></TR>
<TR>
<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">Montreal, Canada</FONT></TD></TR>
<TR>
<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">December&nbsp;20, 2006</FONT></TD></TR>
</TABLE> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2"><B>KPMG LLP</B>, a Canadian limited liability partnership is the Canadian </FONT></P> <P
STYLE="margin-top:0px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2">member firm of KPMG International, a Swiss cooperative </FONT></P>
</BODY></HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>4
<FILENAME>g64960image_001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 g64960image_001.jpg
M_]C_X``02D9)1@`!`@``9`!D``#_[``11'5C:WD``0`$````9```_^X`#D%D
M;V)E`&3``````?_;`(0``0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!
M`0$!`0$!`0$!`0$!`0("`@("`@("`@("`P,#`P,#`P,#`P$!`0$!`0$"`0$"
M`@(!`@(#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#
M`P,#`P,#`P,#_\``$0@`)P!A`P$1``(1`0,1`?_$`+L```$$`P$!````````
M``````D#!P@*`@4&``L!``$#!0$```````````````<%!@@!`@,$"0`0```&
M`@`$`0@#"1$```````$"`P0%!@<(`!$3"1(A,2(4%1:6%]57"D%1,E(C,V5&
M)V%QD6)RLG,DU%56UK<8.'@9$0`"`0,#`@,#!P8.`P`````!`@,1!`4`$@8A
M!S$B$T$4%7$RDM*35`A18=%"(Q:1L5*",T-3L],DM'4V%X$T&/_:``P#`0`"
M$0,1`#\`N\;8K+-M6=E7#995NX0P#F19!P@H=%=!9+'5C426063,51%9)0H&
M*8H@8I@`0'GPXN'HDG,,3%(`T;Y.U!!%009DJ"#T(/@0?9IO\M=H^*9.1"5=
M<?<D$&A!$+T(/L(]AU\NI#)V2^@C^T:_?FD_USLGX@?I/CL*<5B:_P#J6OV,
M?U=<IY<UEA(P]XF^<?UV_+\NE?F=DOZQK]\9V3Z3X]\*Q7W2U^QC^KK'\;RW
MWB;Z;_IT5G3J[W9[VW^[=(O+G;7<A%5?3\T6_<V:;</8TSK.4@BZ-'NE7QUV
M1G*/H*"D8@J$]$W,/)P#NX6-QL?=S@:);6XCDGR>\")`&VVJ4W#;0T]E0:>S
M1EX+D<A+VSY?.\\IF2+'[3O:JUN6K0UZ5Z`T\0*'IH4WS.R7]8U^^,[)])\'
M#X5BONEK]C']70:^-Y;[Q-]-_P!.O?,[)?UC7[XSLGTGQ7X5BONEK]C']77O
MC>6^\3?3?].B\O+M=`[%$).^^5M]MCW,Y./&9]Y9OVJ,?\@NL#$9'U[UP60+
M>F"0GZ8']+ES\O`(AQV./XE)8/=[?T/W05MOIIMW>^$;MNVE:=*TKHV/DK__
M`*"6Z]:7WC]Y2N[>U=ON8.VM:TKUIX5ZZ$-\SLE_6-?OC.R?2?!W^%8K[I:_
M8Q_5T$_C>6^\3?3?].O?,[)?UC7[XSLGTGQ[X5BONEK]C']77OC>6^\3?3?]
M.BZ;M7>[,NVSV@Y!G<[<TD)6E;6*2K]M9IMN^E#M\NPJ;8TB[1?$</C-DQ$J
M8JF.)"CR+R#R<`KMYC\>W=WG,3V\#1+-C=JF-"%K;.3M!6@J>IIXG1IY_E,C
M%VTX?)'-*)'AR!8AV!:ERH%>O6@Z"OA[-"+^9V2_K&OWQG9/I/@Z_"L5]TM?
ML8_JZ"WQO+?>)OIO^G6"F3LE@DK^T:_?FU/USLOXAOTGQX8C$,0K6EK0D?U,
M?U=7QYK+%P/>9_'^6WZ=%.]]KK_C*W?$\[_;^`M\(Q?W>#[./ZNBS\1O_P"V
MF^F_UM7P=M_^*>S7_7S,_P#IO9>.<O"_^9X?_=;7^^34_N8?\2RO^VW/]R^O
ME;-S`**/(0'\DGYOY!>.R1(J1[=<EIE82,2#3<?XSI3Q%`>7,.?WN?E\OF_A
MXH2!T)%=6;6/L.BK:@SL'$=N'NQQDM-1$7)V2"U!CJ[&R,DR8R$_(,<T3$H]
M80;)TLDYEGK.,:JN5DFY5#I()F4,`$*(@$>X$$\W=S@DD*.T44N39V`)5%-L
MBAF(Z*"Q`!-`20*UT9>"SP0=LN7PS.B32)CU16(!8BY8D*#3<0`20*D`$TH-
M"H%0@!S$Q0`/.(CR`/WQ'R!P;AU-!XZ#01CX`ZR`0$/$`@)1#F`AY0$//S`0
M\@ARXK0^'M&J%2#0@UT6MU;:H?L=PM(+9ZZ-U+W)9&R&IX3<:-J+71P0+$)\
MU>!S[7+""^**(.Q1]7ZWH>/Q"`<`Z&SNQ^(Z2_\`2D]Q;B(02;6]/>+PMLWT
MV[MO7;6M/9HUO=6H["+9&6/WW]Y"_I[EW[/<PN_97=MW=*TI7IH2OF`1'R`'
ME$?N`'WQX..@GX^&L0,41Y`("/[G%*@^!&KBCBM0>FC";RB`=LWLY\Q`/%2=
ML2E_C&-F&$`"A]\PCY@\X\`?MW3_`+@YV?8)<9_II-&[N"K-VQX;M!/[#(?Z
MI="9?U>T14>G+2M9L<7$J^'I2LE`RS",5\?X'3D';1%HIXON<CCSX-L5_83R
M>C#/"\O\E74G^`&N@Y)C<A#&)I89%B/@2IIU\/X=<^K^:5_HE/YAN-Y00XK^
M4?QZUHOZ5?ET6#@+Z,&KZ&X3Q177Z\T=D5%6;S0G&8%K[=81\)Y+-,DVQTL\
M\(&(8Z4!#S[N36Y"')NQ4-]SCFMPY=G(K?(DD1V#&[8CV"V4S`?SV14'YV&N
M@W,&+<?GL4H9KT+:J/SW+"$G^:KLY_,IT)'NDZ?6_<F\ZJZ"X!@HS'N-:>B7
M,6>\FH0#4L)CJ@PC17'F,8=-1!-L:=MLZ4)SV9$=4HKJ,RN%A3;(J*E-'9[G
M..X#:YGN1R%VNLU,ONUG;[_-/-(PFG=O'9$E(B[T/S]JU:@T)>Z7"[GFMUBN
M`82-8,7#2XNI@OEBB0&&%013>[#U@J5KT!-%JP@5OCO[KCVX,1I=OOMS5^JN
M<CU9NZALF9L580]F=T"?7\*=B7&;>1ZZ%SS=,+$,+UV/-A7^144T^LDFV9DO
MMOVQY5W:S9[G]TI9AB9F#0VU6C]X3KL`4&L5H@IM`\TOC7:2SCSN%W%XSVQP
MHX!V[CA;*Q+MEGVJ_I-X,VZE'N#^L?FQ_-4`BB<+]GSH<#3:'N]OGF%J29J6
M-:D]@F;ZQ)(R23M_!0KW*.4)DBLH5P12>/'IQ#<'(<UC>MJD$P]0P"I?B@R,
ME_D^/=M\'M2]N958J@*E1(ZV]LE%_JRWJ':.@**:>W29^':RAL\7G>X.<`DM
M8(F%7ZU**TTQ\U1NH(P&\?.16A(TMI1WL]H=G]K\'X"LVMVL-@J.7+Y'U:RQ
MM9QS8&5AAZ@]%1S8["B^?6N=C5"U*OH+O7`.&1D%DD#E'P>(#%L[A?AWX5PS
MA-_R:SRN6BR%E;F2-I)8BCRBBI'18D8>H[!5*O5:@FM#K+P;OERGEG,+3CMS
MC,9+874XC;9$ZLJ$^9ZM(RG8@9R"M"`?#V.WE'1O!]F^T%8?H.(Z77J[1JGC
MZK;0YNIU?BFC6I15JJCV?>QJ98)J08N,2MDRG65730J**"@NSJ^`16,)D;#]
MP^26?X8;^]S5Q++>3W<F.LY78F1HI%B]3SGS-L3W@!B210*"!I:RO`\'=?B&
ML[7$P11V,5LEY<QJH""1"[#RCH-S"#<M`//NH=$+[GMAQ=G/M8;OVJE56OMD
MZ%9I^@(S#&)B3NEYK"N>JU7)]XT=,$$UF[929@729?2\B(>(>91\HJ[/6>5X
M_P!Y..VM[(Y:X2.;:2:;+JT=T!!Z5V.I\/'IXZ(?=&YQ>?[5YRXLHHPL$K1;
M@JUW6UU&CD$=:%E8#\WYCJOIV/M#JIF6]6K<_8M./BM7]63.;*=Q:$B$K%OR
M#6H_WD4/+&=$%NYJ.,XLA):2`0,FL[,T0,!T_62!*/\`$3W'O<'C8>W_`!8L
M_+LR`A$9/J1P2-Z8"TZB6Y;]FG6H3>W0E#J.G8/M];92]EYWR0*G&<95QO\`
MF/*@WDM7Q2%?VC].IV#S`L`:KOE9UJT)VNX22@Z=&TV;VJL>-H2'BW,-&M;-
M'T]X4V5)`7@(,TEV,@I!5ILV>HE'Q(*/C(B(\A$8]_ASXS<W'>'T[F4S0X:*
MXD=@Q,;2*/=EH:T*[Y2RGJ*)N_)HZ=]\_;6_:U7MX5AN,M)"B@J`ZH?VY)Z=
M#1%5A["]/'35UDU*[4W;0UUS]M=3(#-6R4%434_6C%-D8L4HO%C_`"C)2&1W
M=;B$W;1\I$33=HI[0N-@*B>15.S2C6YTT4VQ3*US%?\`>GN[E>.<+GDL.)W$
MWJWUPC,3<);*L(E<`J&4GR6T).T;_48;BY"5:&P[2]L,?R'ED,=YR.*$I9PL
MHI"9V,S(M0VUNI>>3YQ*B)6`"UBMIU]H"RUEO8."QMNK&:TPFM%Z2L[.X2[N
MJS4$PH[-"N2LA#D%64GK8SGV+Z49(1YFKQHH=<7?,%4_#RX?//OPQ87!\5?+
M\`;+S<KM6C,:!D<R[I%5B`D<91E4E]RL`-M*'QTS^$?B)RN=Y$F+YI%CH^-3
MAP[%&41@(S+\YI`X8@*5*FM?$:"5W+(K5N,W"RVMIK/5^>P#.IP-FK0U(ZYZ
MK#34[7VCVW5^M]=%`R$+&V(ZXH-RD!)H53U=/DFD4`D-VAFYC+P.Q3GD<L?)
M(GDC?U?Z5D1Z1/)U-6*4!:OGIN/4G0+[HP<4AYS<'ACQO@WV.HCKL5F12ZK4
M`@!RU!^K\T=`-/IP@:6-7Q;R`WS:/#U)#JJ0^':A:L[V%/I>)K[T61)_B;%:
M#@_X(BI&R-Q=D`>8E6CTS@',`$.:]D/<>*WM]X2WLR6B&OZD96XN/X&%LOCX
M.?\`ST#OO\_RFSLO&*SA>Z?I^N]8(/D\IN6\/%1J,N"LCY3RGFS9:I9>6:(:
M^[+J70NITQ6K$[865*I8CC6.%LLQCATV:1[ZORMG?)$M=>5:N5U%&3ETY(9,
MR)BE='(<5A,7@,7>84.>38P1G(B1%,9DN&-S;,H+,'6-:V\X95`=44@[ZEM8
M/(Y/*9K)6F6(''\F)/<65Z,$MU%M<"H`9#(:3Q$,25+L"*4U512^S^[A62Q9
M@0J%ZP26OXJR5<:7)O+[>K-7[$C&PO0G8*QV!FWH<JS:(V>B2\=-$5*Y4(+=
MZ`F$IP.0LT/_`*AX-;6EBUY:9(W=W9PRA8(HFC+,-CI&3.I/IS*\7S0:KTJ"
M-1%E_#IS&\O;UK2YL!;6UU)&QEE='`6C!V`B8`/&5D'6FUOS:L0:<X6_VQ=L
M76K7A'#5`SWD/9I=[(V/&%[LQ*K0+DYR%$6'*MFDK=,.JA<E2URM8V@&[7P'
MB')G*R#5N8B8K<RQ;Y[R)>8=VLKROWZZQN,Q;`1SPQF2>)8'2WB$2"6+SO,Q
M>OJIM!=]QVT,EN%X3]UNV.,XXEG!?7^2J7AE?9%)ZJ-,YD;TY/*D**OS#4A1
MXG6U)@7=;$Z<W):<:!]LS6J]S44I$#D1&_ST[-,FJQ?RA4F=6U[Q^9RF57DH
M"*SPS8YRE%5)0`\/&%N2<%SDD:<]Y'R_*X^-MPB,42@GY9K^<#\E0FZE:$:R
MK@.9XA)).&\?XQC,@ZT]42LQI[12.TA/R58C\JG4=>WE@'/>HCSN3;<;36NN
M9?V<D9*"H+2QUR:<V&-G[:%7A[8SJ;!\YA:]T#35OO%:A?4D&2+5@>/(V2*!
M4O`5T]T.5<9YQ#Q;A'"[>>PXC"CRF-T",J&1HS*0'<-LBBGEWERS^HS,?-IN
M]N^/\AX>W).6\KFBO>4LRQAT8NK/Z:R",$JI&YY(8RH4*NT*O04TMBS5+8:M
M]HC;[3.[&A+5L5(9>N-%=.*O(N)NOR=KS=8\67MA+A*K1T8_/&%#)9'4@LX;
M(F;E(N(ATTP,-N8YMQ6?O?@^>6"RV_%TLHI0KJ$<):QS0E`H9EW'W?8@5B&)
M`KN)&LN*XOR"'M-E^'W^V?D'OC1'8VX,T[6\@;=0&E)=S,5\H!-*#6PV&UQG
MQQ%JYVRM9#1$7K+2LU8;QCMG>EWSMG8LH2[Q4V4;MCNMLF+)PVGI5S!QCZUW
M0ZKE!%HDNS:$,I_6FZ>OQGEMM^\&9[L<N$DO+KC'W4^.BHK1V]?\O#/(6(94
M5V2VM0`265G('D8UY!QR=,/B^V/&`B\:AO+>"^E)*M,S?MI(D"BC/L5[B?J`
MM8TK3<NMMW5-?+IM5M'JLW;JU%+673_(>$YG/[*7DW+!ZX=YYRU4ZVRBH2)1
MBG$?)(PE4KC=1^"SEJ#9C+@8@'YB`8^SO*;#A?$<V'%Q^]6;L[J.S<*"JBTM
MI'+,Y8,-\CE5VJQ+QFM*"M_=?CU[RKD^*$;1#C6'N;9KL,:5]ZGC3:J[2&VQ
MH":D!5?Y:<5WIM(=C>X!L;@+$F(K)CJ!K^/,1VF^$C,@VV4JZMEEK'<VD%:G
M%1185NPDF9&J0T#%^MB8I/4R2C<1YE6X5.P7<?BW:[C>3S68BNI+V[O(H=T$
M:2>FL<;/$)"\D>T2.[[0"=QC;^3K0[V\%Y'W#Y!C\/B);=(+>U>79-(T>\M)
MMDV`(^XHJQ[NGE#+^74G\.Z6:)K_`#@J^6NWMK=0$M<ZQ35+1:DW$!E!.5]>
MJ#^T2(3$N:CU!PC8H>K,64E("HDIUB2R"@&YF-R969[@=Q2MG<XCD^8N7R4L
MFV+=+!M(E$8V*)Y04>0NB`$4,9'R.S#\,X(??+3*\>QEN,;%'O<;)ZUC+G<W
MI1D.L85VJ#7U`?EK^V?[/]O)FJ=L&7Z1':TXXI>5I23R'3,>A<[/`^XM3NKA
M:P5FGJ0K''+MG$K5N%D4&:C=)54B2B)B@<_+Q#)W'?B<X!QZT@P61^,7F0LD
M2&6X].)_6DB`224.UP&8.P+!BH)!!H/#4<KO\.W.,U>OG,>,9;6%TYFCA]1U
M,:2'>L>T0E5*@A:;B!2E=3*_\/\`<W^^,'?'-E_R'PQ__HK@_P#89'Z$7^+I
MZ?\`0W-/[6Q^F_\`AZL!R5%SRWROL9(XOR%@CWAR&TI8MO>(EL?WC&-68TIQ
M6Z,C(043*@U58A:6UAF61U2MDWCAVY3*/)(Q@C!#>X%L5C8\I;W_`+K;&0'8
M8Q'.YEWR%69?G>F88V^<5"J?:!J1DMCGERN1DQ=S8^\7`CIO#F6!!%LC!56I
M3>)I%)`#%B/83K;R^,Z>?"^MU7Q!DBAL+)CA[0'^O%MDI1G)0-W=4ZHOV,_&
M-?8TDFYL\??,4>WDGXQJJRI&KA5Z`']7Y\8K?)WBYG)W67MIF@N4E%Y&%(:(
M22*8V.X43TKGT2F\`;E6/INU?-B[$X;&VN+N8!/;-$;21F!64QQD.!M/G$L'
MJA]A)VDOUVZ9Z^XHS)<9#91W(9=UTHCJXZ_%QYE%C`+695&#."[I_6[]>1DI
MIDXJY&V.).R,?6S=%5PU6;+=7IQQ"BLV.6Q%G!C(TL\C/'#D?6@+[!NZ`20Q
M;5(DK,L+E14`AU*UE)TDWV*RUW)DG:[QT#S8_P!*<)O\O6L<LI+`H!"9EKT+
M*5.ZD8H]U&J-I6R_CFY94M^%4B06,;;6,(47'*TFD,DC/N:=(6ZVL#6*0,XE
MDH>LUR-9MP8(G2;-'RYE#^%<@<(-Y=VJX>YL<9#>$R74;W,LU#MV"01QG:/+
MN=W9MQ\Q1`!53I<LK2Y;+6UYDYK,".UD2VBB)\V\QEY!O-6VHB*-H(568DT;
M4ON&GIVZ&]3L37M"*KD%?LNX">8TK^S\EDC(D[6'$PVL-TRDZRG+VJKT&75E
M9M:!AIAGEF9@VP,3*+.N<8W8)I>-0@%(]WEK$S23X^SOQDI,6L$*R4*Q0"!8
MWF4*H9@8$E)>@7]HTI/3J.;3$WZPQ6^0O+%L;'DS-,R%@\DQF:1(F+,54B=H
MALJ6HBQ@==.RI4,X,,@[!O,)7[!9F-[N<'*RA;)'6"9M&,KHAA['%259R\77
M99O'R3D8>`CIM!J],T760?IE.(('24%+]\PTEAC4SEO??Y>W95V,J)/$;J>2
MJLZD@;G>(LH8!D-/,"-*ON>:CR&1?"W%EMN)E9MX9WAD%O%'1E4@$[520*Q!
M(85Z$'7!ABCW:DM<BX)R9AV<8XT<YJK[9MDBPR,Q-9&SG.]1+(=T4E:M*@>:
MR5%(1EO-.->B=9!>4?&.5`K<Q"[ARS729)L[;7<;70MG/HH%2&U7K#$%=?+`
MVZV$)J`1''0MN%=%<2+:3'#"7-HZVOO"#UG+--<MTFD)1ANF&V<RBA(+R5`H
M:.)5*'3V-&V2;[#W+%ED<9$M<I,9W*PEO8=1ID'(T"HUFM5:6>S$N66KB<=C
MR&C7:;EVLT6ZKL7:'3*HF;A.O+^[DO\`&/QZ&ZB%M"JVNY=\DCK+([R*%7:^
MZ9I%VJ&%%V-6ATHVEA:QV.27/SVTKW,S-<T;:D:F*-$0EFW(!$J,"Q!JV]:5
M!TTV7:I-TJOU^I9YG]4<WXU0DS-*!/[3VHN(\C,WJ39<&[52UA6+Q7KI;FT8
M4"*2D>R@'SE`#'624.*BBBIB;NWOKA[SCL>6L,D5K,EA&;B`BHW$1B2%XHR_
M41N\J*Q`#```)>7MI[&&.TS3XN^QX:D37TGH3`@>'J>G*LD@7Q=5B9A6H-23
MS,'49.]85O=*I4KI7AS7*2<3+?,UFPG?)7(Y488K>/<Y(:25B+!XTJT#/R='
M2!J^DI-1VHQ9K$5.D<B:8<;<EY#89R"_O$S=[R90ONZ742P^;S"`A/4G=E64
M[D1-H9A0&I.M6"UEO\-/9638:SX\Q;WA[:5I:+T,P+[845FCJK.]2JD$B@&B
M=(='HH^K]+U?I)]#H>'H]'P!TNCX/0Z7@Y>'EY.7FX&76O7QT2UV[1MIMITI
*X4_-I7CVJZ__V3\_
`
end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>5
<FILENAME>g64960image_002.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 g64960image_002.jpg
M_]C_X``02D9)1@`!`@``9`!D``#_[``11'5C:WD``0`$````9```_^X`#D%D
M;V)E`&3``````?_;`(0``0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!
M`0$!`0$!`0$!`0$!`0("`@("`@("`@("`P,#`P,#`P,#`P$!`0$!`0$"`0$"
M`@(!`@(#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#
M`P,#`P,#`P,#_\``$0@`(@!E`P$1``(1`0,1`?_$`'8```$#!0$!````````
M```````'"`D"`P4&"@$$`0$`````````````````````$```!@(!!`$!!@(+
M`0`````"`P0%!@<!"`D`$1(4$R$Q02(R,Q=A%5%"4F(C8R0T&"@9"A$!````
M`````````````````/_:``P#`0`"$0,1`#\`[^.@H`/`_+M@>/$8@9\P"!WR
M'/;.0^6,>0,_<+'TS]W05]!$)O%RLBUGG=AT]KYK1-MQ[:HBH'#8C9MMBD\B
M=65[KG2;:PO\F)=+&M"7D.+459$P9HTJ.CL32I3W)S(!E2;E*ER`X8254C:S
M#>U-5-=T4)4IXK<5:0.THR0MR7E>0PS^+-<K:B%V"1#)PL(0NI83/`0@^>,]
MLYQT"H]`=`=`=`=`=`=`=`E]VW%`->J>L^];4>R8Y7%0P23V)-7HX1?^BCL2
M:%;RYB3EF&%85+SDZ3):8@.?D4*!@*!C(QAQD(I-9MU'VC-')+R,<F5L1ZFV
M79)W+OF&5,Y.K@-'2M62*(15KHZB*WBRD"^3RVT)5#V8M]?6Y%\ZA3*WE8!.
MF+)#GXP<JQ[V.#?HS:&^^PU*2_5ZO(1!IW<,9K.R'I$"WG"K(NQF.D44V9&T
M[<!OKRP;#4I\!2QDI:Z'HPK$A*A1[9IR4@.?FDJ[LG8:DGGC3@[K_P!N]\)@
M'=+F_NUC<DHTVL%2;`OJ1_5:T$.Y0E0/WEFU5DHH(PQHDPP32PI71T4%IR32
MLB#L&8&%FBS$RQB.-J1FCT<:6UA8F=`4$A`U,S0C);VMM1$!_"2D0HDX"BP8
M^@0`QCH,MT"+WYL'3&L-=*K9ONS(M5%>-[RP,*F42U7ZZ(]ZD[H0RL+&@(*P
M8O<WEW<E8"TZ9*4>>/L(6`9``>0@M'0'06BS@F#-`'`_\(6`B$(`@@R+..^<
M`$+&,#\?O[=\8Z"[T%(1@'Y>`PC\!9`/Q%@7B,/;R`+MG/B+'?ZXS]>@JZ""
MOF-_FNRU@Z+<7<7,#D.W5TK;?OH2I"I<8^GU@U&3-UJ2MDEZ5&>E/$Q6-:`H
MJRB+P:5A648>G^0L1H!=`W3BYI\W;+:39&Y>2A<=;/(AH9=3M2+-3BQL0M6J
MNL\%?VI')JEM75.IL*7(K!%S0`PA>7*Y"8LDX1$#3@&G`0`9H9'G0BUN;S7K
MI1P]U1;S75T+VGS/KYVS?&J.&/-A1.B-=W6(2**.S6N/>T;6WMTJL8KT4I)B
M48U3NC($(X*4A20H#7+`W^U,XE5MD<>FDM-'6E=%?UTR&C2(G\4GN&^-Z[^5
MHD]+UU*#36\^1W#:\T;!K9O8,B7+2"(U&TZ<.,#,6)49`;QIGS(T10?#52NU
M^^.SS7*KJ9(W-V&VHX[.S#^^\IOQCFTP*=JA25HE.1NJ:;-IQ!:(*,21(F0(
M"RU)_K(PY,"#@M']UK;KGCKEO(QRLVC'JCCUR2Q_OJ`UTMCR1D_X^4)-`M:*
MC:);"&YF;Y39,]?&M(4X$!.3J7MQ6O8$V`9,!X!#3-<=<KOY'+]@7(EOK!'>
MLZ<JQP#)^/;0B8XQE572D8#@-FU>S;/C!J!9L3(&Q1\C$QCP<1"41P0YR)Q^
M4T(3N)5!QP1B$7G`0J#0"P=G!9Y9>,"$'N6`(P"SC/CC'XL=PY\N_?Z=`P'D
M5W7<M.:9C:>MXB5:^VVPDN14EJ)1@#0D*+)NF1D#RE<'L):OS:ZRKAMP8^RE
MR$<4G1-27(!'E&J",Y#<T-EN.C6CI]L[UWRAL%_HVJ7.?;!7-AC9(HBD4DP)
M>^/*"&Q-K):F],@,=UP&*+-H`X6+``1D#R:K,$,88;CHL[:FXM7&2]-QHQ$*
MSG-P2*5VK"*O86EP9'*HZ&E:HMUJ*"6:>ZJSA.5GLL/R6<^JL`2@+4*/@$2`
MP@P0@A1NF?:X5IL#MWL;QU\Q5!Z<V8RVJWMVW>O^TSK'YMIQ;MV$19C78?VQ
M!*Y#&IG#90]L:U.D>WNNW!84K5(LIS4X52<[N'J#GMVL6:BRJZSM.ZM0K(]L
M+`-?F_;!1/;Q_P#/:3M$RK^RI8\;&L\N#0^;RS34%D$$0LCD:-@PW_S&1(20
M/.1_)C`28R34[9QVYK*NW5;W&`@U=AV@DKUXD8'`[YYTJL.2VXIG)S;&&(U*
MIRSHU6$#.L5.P%`,FD(1(LX%@6>X9"U=(;]8.2>!;]:FV=5,22V+6<:H3=NH
M[:892YMUI5;"I0)_A=AULX1%6D4--TPQ&Y+6M(8X^36:B-+`;^$(P&@G6O6K
M=^)>;7D$W&MF(KDU0.>LFL6ONK4U4O+"M;'Z,!3FSBY65N94S@I?F4;)9#:`
M9WLIDY)XU>1E"-P+/@#R(=QU:9UYMS9>^42H:+)]L;5:4C7*K87*GIW=/%*U
M$L:A7&VYY<U[#"G5]94A"-R6-*5&H7)B<%G#$$9N#`AGYQ>,ZM[)04S;E$\:
M4,V!L>=[E4X];;/%00FK8]?4\I>/#<)`],X9:^J6,A,W6-,&EH:I'(%"D*A$
MT&G&J?,C`\X!N<OKGDDB6_R#9[D2T/M[?J$0N+0:4Z,T=IA+:W?-7-4++5,Q
MX)F7,Z]M&5P]TD-MP?(4R%NG2T@:4X?L*T2<C`D29N!:7];_`/179N\+5M=6
M=!LU8:K,D(5M<&T?V$VJK"((<3)TC)<<=9Q:"O7^,3U9+B3%JA0ZH&AP=E/H
MK,%F8,)R7@@8=(E4FVDL@4+67HVP*/6V='FDZ?LU6/D@?:_22Q2E,+=$49?)
M.S1U_>69,<$04YJM$G.$''?(,9QC/015[=\<^U5G;ZUKOMJMME658SJ!T*]Z
M_(85L+KRHOJ(5ZT/\@,?'^?TZ6AL&OEL4GTO*QAL>%`C1&K&P."<G^N+)&0C
MSVZXF.8.VIE0-W3/>:F]_3*?M4FS)%I'<<!>-5M19*X1A,296"]*T50X39PE
MSG#)+C+J>5*1JR5IY99>!@(^4@X'G.J[G5A]<VO<.S+KQJ2.LH;5-J3B5ZST
M52>R-K3F?-L6@;ZYIZMBDCE4[CB1U=9V<D]3(CV9<'`C@E!2J,#R'`8_A=XG
M-4]?M'-5K`LC4:C1[63:LVRV[.GLQI&$?N9')?;AZJQED,3JWF/FO,/15\ED
MQ3"E;B,IO23-X21`"+`\=!/;ZR;UO3]<CT_@];U?B+];UOC^+U_@\?B^#XOP
M^';Q\?IV[=!:;O\`8I?S?H@_-^?[/Z_^9_:_CT'T9_5#^G^07V_J_;C\O]S^
7G^/07.@.@.@.@.@.@.@.@.@.@.@__]D_
`
end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
