-----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,
 RXxJyEaVp6MqrlqPb2N48+fHb1+QckuKVvHNmiDlTQoDyl1aalBdvbtABRKHZQMH
 ZbIf8rYwsWUq2EACRv+xqQ==

<SEC-DOCUMENT>0001193125-08-005391.txt : 20080111
<SEC-HEADER>0001193125-08-005391.hdr.sgml : 20080111
<ACCEPTANCE-DATETIME>20080111154818
ACCESSION NUMBER:		0001193125-08-005391
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20080111
FILED AS OF DATE:		20080111
DATE AS OF CHANGE:		20080111

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:		6-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-32635
		FILM NUMBER:		08526218

	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>6-K
<SEQUENCE>1
<FILENAME>d6k.htm
<DESCRIPTION>FORM 6-K
<TEXT>
<HTML><HEAD>
<TITLE>Form 6-K</TITLE>
</HEAD>
 <BODY BGCOLOR="WHITE">

<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, DC 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 6-K </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="3"><B>REPORT OF FOREIGN PRIVATE ISSUER PURSUANT TO RULE </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="3"><B>13a-16 or 15d-16 UNDER THE SECURITIES EXCHANGE
ACT OF 1934 </B></FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>For the month of January, 2008 </B></FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px" ALIGN="center"><FONT
FACE="Times New Roman" SIZE="2"><B>Commission file number: 001-32635 </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>(Translation of Registrant&#146;s name into
English) </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>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 Qu&eacute;bec </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT
FACE="Times New Roman" SIZE="2"><B>Canada </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>H3B 3H4 </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT
FACE="Times New Roman" SIZE="1"><B>(Address of principal executive office) </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"><FONT FACE="Times New Roman" SIZE="2"><B>Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F. </B></FONT></P> <P
STYLE="margin-top:12px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><FONT FACE="WINGDINGS">&#120;</FONT>&nbsp;&nbsp;Form 20-F&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT FACE="WINGDINGS" SIZE="2"
COLOR="#000000">&#168;</FONT><FONT FACE="Times New Roman" SIZE="2">&nbsp;&nbsp;Form 40-F </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2"><B>Indicate by check mark if the registrant is submitting the
Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1):<U></U></B>&nbsp;&nbsp;<U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U> </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2"><B>Note</B>: Regulation
S-T Rule 101(b)(1) only permits the submission in paper of a Form 6-K if submitted solely to provide an attached annual report to security holders. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT FACE="Times New Roman"
SIZE="2"><B>Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7):<U></U></B><U></U>&nbsp;&nbsp;<U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U> </FONT></P> <P
STYLE="margin-top:12px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2"><B>Note</B>: Regulation S-T Rule 101(b)(7) only permits the submission in paper of a Form 6-K if submitted to furnish a report or other document that the registrant
foreign private issuer must furnish and make public under the laws of the jurisdiction in which the registrant is incorporated, domiciled or legally organized (the registrant&#146;s &#147;home country&#148;), or under the rules of the home country
exchange on which the registrant&#146;s securities are traded, as long as the report or other document is not a press release, is not required to be and has not been distributed to the registrant&#146;s security holders, and, if discussing a
material event, has already been the subject of a Form 6-K submission or other Commission filing on EDGAR. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2"><B>Indicate by check mark whether the
registrant by furnishing the information contained in this Form is also thereby furnishing the information to the Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934. </B></FONT></P> <P
STYLE="margin-top:12px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"></FONT><FONT FACE="WINGDINGS" SIZE="2" COLOR="#000000">&#168;</FONT><FONT FACE="Times New Roman"
SIZE="2">&nbsp;&nbsp;Yes&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT FACE="WINGDINGS">&#120;</FONT>&nbsp;&nbsp;No </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2">If &#147;Yes&#148; is marked,
indicated below the file number assigned to the registrant in connection with Rule 12g3-2(b): 82-<U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></FONT></P> <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"><FONT FACE="Times New Roman" SIZE="2"><B>CONTENTS </B></FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2">The
following document of the Registrant is submitted herewith: </FONT></P> <P STYLE="font-size:12px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="95%" BORDER="0" ALIGN="center">

<TR>
<TD></TD>
<TD VALIGN="bottom" WIDTH="6%"></TD>
<TD WIDTH="94%"></TD></TR>
<TR>
<TD VALIGN="bottom"><FONT FACE="Times New Roman" SIZE="2">99.1</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT FACE="Times New Roman" SIZE="2">Press release dated January&nbsp;10, 2008</FONT></TD></TR>
</TABLE>

<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; text-indent:4%"><FONT
FACE="Times New Roman" SIZE="2">Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized. </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="48%"></TD>
<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="2%"></TD>
<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="48%"></TD></TR>
<TR>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" COLSPAN="3"><FONT FACE="Times New Roman" SIZE="2">BIRKS &amp; MAYORS INC.</FONT></TD></TR>
<TR>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" COLSPAN="3"><FONT FACE="Times New Roman" SIZE="2">(Registrant)</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"></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT FACE="Times New Roman" SIZE="2">By:</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom"> <P STYLE="margin-bottom:1px;border-bottom:1px solid #000000"><FONT FACE="Times New Roman" SIZE="2">/s/ Michael Rabinovitch</FONT></P></TD></TR>
<TR>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT FACE="Times New Roman" SIZE="2">Michael Rabinovitch</FONT></TD></TR>
<TR>
<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">Date: January 11, 2008</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT FACE="Times New Roman" SIZE="2"><I>Senior Vice President and Chief Financial Officer</I></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" 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 WIDTH="9%"></TD>
<TD VALIGN="bottom" WIDTH="3%"></TD>
<TD WIDTH="88%"></TD></TR>
<TR>
<TD VALIGN="bottom"> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="1"><B>Exhibit</B></FONT></P> <P STYLE="margin-right:0px;margin-top:0px;margin-bottom:1px;border-bottom:1px solid #000000"><FONT
FACE="Times New Roman" SIZE="1"><B>Number</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>Description</B></FONT></P></TD></TR>
<TR>
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em"><FONT FACE="Times New Roman" SIZE="2">Exhibit&nbsp;99.1</FONT></P></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT FACE="Times New Roman" SIZE="2">Press release dated January 10, 2008</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" ALIGN="right"><FONT FACE="Times New Roman" SIZE="2"><B>EXHIBIT 99.1 </B></FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px" ALIGN="right">

<IMG SRC="g25164img001.jpg" ALT="LOGO"> </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="20%"></TD>
<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="20%"></TD>
<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="20%"></TD>
<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="20%"></TD>
<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="16%"></TD></TR>
<TR>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP><FONT FACE="Times New Roman" SIZE="2"><B>Company Contact:</B></FONT></TD></TR>
<TR>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP><FONT FACE="Times New Roman" SIZE="2">Michael Rabinovitch</FONT></TD></TR>
<TR>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP><FONT FACE="Times New Roman" SIZE="2">SVP&nbsp;&amp; Chief Financial Officer</FONT></TD></TR>
<TR>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP><FONT FACE="Times New Roman" SIZE="2">(954) 590-9000</FONT></TD></TR>
<TR>
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP><FONT FACE="Times New Roman" SIZE="2"><B>Investor Contact:</B></FONT></TD></TR>
<TR>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP><FONT FACE="Times New Roman" SIZE="2">Integrated Corporate Relations</FONT></TD></TR>
<TR>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP><FONT FACE="Times New Roman" SIZE="2">Allison Malkin/Jane Thorn Leeson</FONT></TD></TR>
<TR>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top" NOWRAP><FONT FACE="Times New Roman" SIZE="2">(203) 682-8225/ (203)&nbsp;682-8276</FONT></TD></TR>
</TABLE> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2"><B>BIRKS&nbsp;&amp; MAYORS INC. REPORTS HOLIDAY SALES RESULTS AND LOWERS FULL YEAR GUIDANCE </B></FONT></P> <P
STYLE="margin-top:6px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2">Montreal, Quebec &#150; (January 10, 2008) &#150; Birks&nbsp;&amp; Mayors Inc. (AMEX: BMJ) (the &#147;Company&#148;) announced today that net sales increased 5.7% to
$96.8 million during the fiscal 2008 holiday season, the period from November&nbsp;4, 2007 through December&nbsp;29, 2007. This compares to net sales of $91.6 million during last year&#146;s holiday season, the period from November&nbsp;5, 2006
through December&nbsp;30, 2006. This increase was primarily driven by the opening of two new stores in the U.S., the addition of two stores in Canada associated with the Brinkhaus acquisition and the translation of Canadian sales at higher rates,
offset by a comparable store sales decrease of 7% (stores open in the same period in both the current and prior year and at constant exchange rates) during this year&#146;s holiday season. The decrease in comparable store sales was driven by a 5%
decrease in comparable store sales in the Company&#146;s Canadian market, while comparable store sales in the Company&#146;s U.S. market decreased by 10% from the prior year. These decreases were primarily the result of decreased store traffic
experienced in both the Canadian and U.S. markets during the holiday period. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2">Thomas A. Andruskevich, President and Chief Executive Officer commented,
&#147;We were disappointed with our holiday sales results. While net sales increased during our fiscal 2008 holiday season, comparable store sales were below our expectations driven by declines in store traffic patterns that worsened as the holiday
season progressed. We continue to operate in a challenging economic environment and will continue to operate the business in a manner consistent with these conditions.&#148; </FONT></P> <P STYLE="margin-top:18px;margin-bottom:0px"><FONT
FACE="Times New Roman" SIZE="2"><B>Business Outlook </B></FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2">The Company indicated that in light of these holiday sales results and its outlook for the fourth
quarter of fiscal 2008, it is lowering its full year guidance for sales and earnings before taxes. The Company currently expects net sales to increase in the mid single digit range and anticipates achieving profitability for the fiscal 2008 year,
however earnings before income taxes are expected to be significantly below the prior fiscal year. </FONT></P> <P STYLE="margin-top:18px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2"><B>About Birks&nbsp;&amp; Mayors Inc. </B></FONT></P>
<P STYLE="margin-top:6px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2">The Company is a leading operator of 71 luxury jewelry stores in the United States and Canada. As of December&nbsp;29, 2007, the Company operated 38 Birks stores
(Birks brand) across most major metropolitan markets in Canada and 31 stores (Mayors brand) across Florida and Georgia, as well as two retail locations in Calgary and Vancouver under the Brinkhaus brand. Birks was founded in 1879 and developed over
the years into Canada&#146;s premier retailer, designer and manufacturer of fine jewelry, timepieces, sterling and plated silverware and gifts. Mayors was founded in 1910 and has maintained the intimacy of a family-owned boutique while becoming
renowned for its fine jewelry, timepieces, giftware and service. Additional information can be found on Birks&nbsp;&amp; Mayors web site, www.birksandmayors.com. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT FACE="Times New Roman"
SIZE="2"><I>This press release contains certain &#147;forward-looking&#148; statements concerning expectations for strong sales, success of the Company&#146;s merchandising, marketing and retail initiatives, and continued growth. Actual results
might differ materially from those projected in </I></FONT></P> <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"><I>the forward-looking statements as they are subject to various risks and uncertainties. These risks and uncertainties
include the Company&#146;s ability to maintain strong sales throughout the remainder of the fiscal year, the ability of the Company to maintain strong growth and profitability, the Company&#146;s ability to keep costs low, the Company&#146;s ability
to implement its business strategy, the Company&#146;s ability to maintain relationships with its primary vendors, the Company&#146;s ability to limit its exposure to currency exchange risk and fluctuations in the availability and prices of the
Company&#146;s merchandise, the Company&#146;s ability to compete with other jewelers, the success of the Company&#146;s marketing initiatives, the Company&#146;s ability to have a successful customer service program, and the Company&#146;s ability
to attract and retain its key personnel. Information concerning factors that could cause actual results to differ materially are set forth in the Company&#146;s Annual Report on Form 20-F filed with the Securities and Exchange Commission on
June&nbsp;18, 2007. The Company undertakes no obligation to update or release any revisions to these forward-looking statements to reflect events or circumstances after the date of this statement or to reflect the occurrence of unanticipated events,
except as required by law. </I></FONT></P> <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>

</BODY></HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g25164img001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 g25164img001.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,#_\``$0@`*@$S`P$1``(1`0,1`?_$`($```$$`@,!`0``````
M``````H`"`D+!`<"`P4&`0$!`````````````````````!````8"`0,"`P4$
M!P@#`0```0(#!`4&!P@1`!()$PHA,11!43(S%2)"-!9A@;%28B,D<:'!X4-C
M1!?Q<J0H$0$`````````````````````_]H`#`,!``(1`Q$`/P`S[;&6W%JE
M!>V;3^LX"N=IKD%8I=[2<V/;Q#IVEVQ:)O(J'K,]4%#I1+M]Z*R0G>HJ(BH<
MG/:7DP`)+X_?<I>3?R4;'R6JV`--M08#)D52K?>'JF3<EY4BX)K&TA[&QTRS
M6?Q+&25-)'?3"**)`2!/GD3'``$>@=/L%[A'>;QE98H%*\KWCMJ]%QOD]>21
MI^8-9,K*WF%?MH59HC/K,F4^D=N]DHA&2;+J1ZSF/>'05[B%'@>`GEB]E\A[
M=ZNXVV9\:%FP+D>LY&C9:=@7.=6>0X2(FVT>+N(_1`&L"A-5:P15GC'#-\5X
MU7!(R8@!?AW"`I^#/<^^2S8'>6`\?-8T6U;A=@YC+=LPN_:V3).24*Y7+/0%
M;`%[=3$BT2<N%(>N-*L_<J>@FHJJFWX3`QC%#H"O;<KY,8[`;B5IL;IA9MDV
MLD\??RI)JY?@\43$`E%$%G7V%A%T\GX^Q+3`'#ZUP@++T!+RF0>3``QFB_N#
M/+1Y"=H,J:BX:U#TQIF8\.UR\SUQC<EW[*<9%)+X\M,=3+!76\E%$E>9,E@D
MBI)B8GI!VF,)^T!'H'192]P1N9X\L@4NK^7+QNN<,XSOE@&LPVPNN^1O_9>/
M7"J)4W$F]:,'C=122<,F1_J3,`=MWYT`,9-,XE,0`(9I.?X_:S6>$SQHWD+%
M606>088)C&-OMR%C<8_D#MI/Z&49V*/A%8ZT1SUD=JNU7;"";AF[+PH00#@0
M%'W0]Q5Y4=(MV870W)FCNJ5CR_=96A,<:2M-R5DEQ4[_`!^3IS^7J5,1KF13
M0>1J,C,E.@X1=D25:+)*`?DH%.8"W<-+;1KXH7<;!)8/B,XOV[U5C'8J"[2.
M-()RM&$-&,9%Y9E4;#.E:2PB#A9$&P*I``)E*/S`5O'GGM\L>==^,Q>/_6S1
M[5'/UXP9?;%2K[EVGY(R8RPU`,*W,K0CRY6.T/43$@(M-^B+4S807=G>HK-T
M"+F+ST$PV['E&=>*34A#.WD.;8WLF4KC8OY7Q+B?65"W%;7"QD@/U5[`*3-_
M<*'091!D53O)91)%NF@9(I4#*G(0P-NQ'G?W&&QU(C<ZUC770'6VG6>.9SM%
MPAFZU94GLI2M<DFR$E%.[/8*H"T=69%]'."<MED$UR*@/J)I`/``XGQU>0G<
M387:[9'4G=35.JZO9.UQQ)BN^KIU:Z2-[@<EFR%:KQ"FO%&FEFK9JXQZ[:5M
M$C4O*SE)Z5RFJ8#D$A0VKN1OC:L8;BZH>/?"HT6O9\VQKF3L@1>3,PM95_CB
MGT[&<1(/%XN.@8:3A']TO]I?QYF[*/([;I-D$U%53&$R1#!\5XN/(?E[<#)&
M].N6P&/*/7,R:'YL98?M5\Q"_G)#%>34IA.P!&S5?1G_`%9*!FT%*VJ+Z.47
M<?3%73`3\]W0/_V1-M0UHWUNID?@V8R,S,[<.(+/JUU8UF=;%9C]'&QLW2#&
M=PK]5\7@5ED'")2&^)`^8`+%XQO=!9#VM\AL1HGMIKYBO`3ZSSMSQA6;/1+3
M:K`H3.-6E56D?2Y,90BS$T=8W42^9(.2"7N?"W*`\*\]`9@!@'Y<_+GG@>/G
MP(<_>`_9T&I\ZYPQAK=B#(^=<RVAI3,88JJ<K<[K97H&.E&0D4B*BHI(D*95
MV_=K&(@U;D`RKERJ1(A1,8`Z`7SQ2^<;R(>7W+^88+7[5_5S&N"L-2\8:RY+
MR?<LD/K`V@+7+S!:;$-JS`*`,I;Y*#@W"ZW8=%@W41$!.(&(`@6TF!@3*!^.
M\"AW=G(E$W'Q$O=\>!'Y<]`/KY]/-;,>'_'."'V.<85/+^5<V6RS(MZQ<I69
MBH:$H5*CV(V&QK*P9?K3.EYN?CF;<!$$Q]101^)2@(/U\6>]\)Y)]&L+;;Q$
M,PJTSD&,E8F^TZ.7>OF%-R)4I9_7;=7V3B021>NHU&29%7:*JAWJ,W"1N1YZ
M"#CRS>:+RU^)&6B9W)NE>L&5,`7&>5@*+GFCW+*",*M*F0</F-6ND*].>1J-
MK6CF:RJ9%!4:.P24%NL?L,0H2^>(W;O9G?C52A;<YLK^O%,J&9X1[.8YI&&9
M6Z6*;A21EDE(*41OL[950CB2Y%HPY3LFJ/<U5#M44,8!``95YQO*_N/XH7>$
M;5B_"6O^?,?Y_O88OHU.E9C(,5F-O>6\.@\,V2B(4SIA98J547]!%1F1-9NY
M602.0XKDY!YN(-S=C<,ZJS.WOENC=;=.:4SK#.:7H=1G;E8K927\BZ-^G5^V
MR\HLXCIJXRK<2)(P\.@NN5VH*?J*"0W`,0Q+Y1O);Y-15M/C#U!Q_B;5AW*2
M<;`[C;MS$LV9W%.#>JQKUY0,,TIPC/S#1=X@=$#JNS(D5`Y3JE.4Q"AB9RV1
M]PSHO"R&7,GX!U$\@F$8%J^E[W%ZSH7W%^7ZC78E(9"6FV==L#V:+8&S6+16
M$$VB3U8`3'O3'D!Z"0+Q>>8W3ORIT1W*8(LSNMY5K,>E(9'P'=C(M<CT9)9P
M#3]0!)+_`$5FK)W1@(G(L#*(@8P$5*BI^QT#0O,AY#_)AXO,46+:&EX0U,SE
MK5"W")KTBN[G<H5W*-(96R10B*N_LL4#L\%.-%Y==)HX7CU2&2672,*/IB<Y
M`:=J7Y6_.ANGJ33]U]>-%=+LJ8RMLU<(1#'+'--\J.5>^D661K,NX3)8DT(`
M2K/XI7T$TW2JIB&(?L^(EZ#>NDWN0\)YHV$?Z5;P8;M_C^W`9VV)H3.A9+>G
MEZ;9K=,F2;LZ^RM:<:R"N2TBX=-RL2OR@U?`X2,@Y4[@#H"#,Q9AQO@'%-_S
M/EVV1](QIC&J3-QNUMEA,5E"0$&V,X?O5BID.HNM\B)(IE,JNL<J9"F,8`$!
MN-<_*)Y;?*F%BRIXWM7-<<*:@1=FL%6J.>-P++;)6P90=5QTHS?&A*+1%&[M
MDU!VF)%#=BB+50PI'6.H0Q2AO2M;\^6;!FW>H6L6\VI>ML=CS9_,4CBZ'VBP
M)D>TS515>Q6,+U?#UQ>C6)JG.5ZTS"M72!D9R8&YVZ+KM[C%`>@(>X+SSV#S
MS]P_W>/O^?9\.@ZGZ8+,7B0_)5JX3'_8=$Y1^?P^0]!60^TJ:)%\T^P!A*`G
M8X)V!(B;^[SE6B(F$?NY(''V=!-][P2<@\IZ[ZD:;XWJ$KEC:S+>Q?\`.N,,
M?TF)6M-V:U2L5B;K=DE$8Z,2=/FK&9EK4P9D[P(FJ*:AA'M;'$H3>^#33+).
MA/C&UNURS&9)+*D)&VNWWR';NTWS:K3N0[A-W$:FD[2$R*ZM>8RZ+9R8@BF+
MLBO8(EX$0!J\?4(D'O"+LV*0"$C-ZO()($(0`*3D*IL2)?V?L`!==WP^WH+0
M`A"D*!2AP4/@`?'@.`X^'(C]W05Z'MZHT(KW)GE-8)AV)QLANHW`@%+QVI[5
M0J9`^7[(@'W<!T$Y_NQ;)B6!\.>9HK(_Z8M:K=D;#$1A!F[4:EE!R,ROT/-2
M4A!IJ`+KOCL=1LY]4=(`#Z=4Q#"`&`!#U/:DX&RY@KQ&T`<ML96#5RYE+(F9
M*!69IN=H_AL<6LL%&U]T9HL(+M6UI7K[B70*8I.]N^34`.%.1""3SX123[W.
MOC#:B4#?J+;3'U0-QVB9/9:\D+S^SSP!40YYYZ`A+S'>4C+N%KWC+QQ>/BML
M<J^1[:0@Q\$S*8[F(UTQU,H.FI\P70Z)3MHY\W025>L`>&(W:M6JKY<AR)H)
M.`?;XP?&OACQE:\L\2X],K:LB7)^2Z9YS5.%(ZN>8LIR*(KS5@F9,R8.?TAJ
M[66)%LA,8C1N(F$3+JK*J`,;[VW%5ZD<*Z-9PASR3BB8]R;E"CV=LBW4<QL7
M8K_!5><JDS(!P=%,5T:'(-B&4#M$Q@)SR<`$)=/"KY]=9_)3BFKT*]V&HX-V
MXJ4=$U^U8DL-@91+*^JQ\<DD%PQ,XDE6P3D3)&2.*L:!C/F"H=ABG3%-4P3G
M)X:H9LUCL(FP6)DI7%1,-K2R;CAN]H:5M&\,F+EN!1*Y586!==5LJ)A](KI8
M"A_F&'H!D-T8FL^:_P`CV>O'+6)UGKU:_&91*AF?'FV55:.E\]QNPEI+"J-(
M.IN$WD:6+Q)`)SC,\V1,ZCQ\^;-Q2.W[0.8&/8$R#L*VI61_!-D_#K?5GR6N
M,GU-YB;9G"5AM-`A,Y4NS+RTKE_>6V6IG),Y#(MOKM(JKZ0<(+.ECV&6D$&O
MH-54G1$0+QT]U,@=0<8,<>,<IYFS;83IHJVS*>=<@S%\N]LE2&`5'JYWRXQL
M*T$ZQ@1:,D4D44^TH]X@)A"J]S+JSEO7G&=5\W>)'\BZ<0WE7S]7'T6LT[H6
MKN\>Y&87+$]A6<,SI//TBUV2+GHF0`YBE`Z38A#`9;@0M0]%-MJ+O3J;@K:[
M'BB"=?S+08JQO(A)R5RI5K6B!HRZ5!X<#B;ZRJVMD[8G$P%$_H`?C@X=`/MY
MTG&5O(]NIJMX,<,V)6KX^R-`-]H]WK_7RB^F:7AZG34@G5(.12,8&#9.2E8P
M'+=NX'ES*.8GD/2$>\(S?9-OTH&\^2G&B@J`^AG&$'QBJ\>KZ,9+Y9KYQ4[1
M`OJ%52`#<!QST!^)@Y*8`#GD!#CY<_#Y<\AQST`JTW@ZD><W9GR_LK@W:+X?
MP#BIGXT=7KH@W;R#.,RTG($S+G?)T2]627:C/1V7(&KL#G0X`8B+2)W_`.H5
MZ"/3V>&UUBQW/[>>*7,+="!O.*;O:,P4N,>N#I2J4S%2L9C+-U0*BJ!/5+!3
M$/%O4@)P;_4.CB`A\0`MGR)Z94O?[3?.^J%R*P;HY5I,@SK,\]9HO#U#(<8!
M)6@W%F55,YDG$%9V3=4YDQ*H=N*J8"`*#R`:'M4-V<QZK;5YP\*^R\<6"7B;
M-E:R8V93;A1O)4[,U%7:(Y%QY%_4"FF\KMUA(QS-L^PI2BX:*K)=_P!8/03T
MU_&V/O*3Y>;!L;,O@MNN_B$?)X-Q+#IJ'>U2][MVI%.U9=NQRE.JQ>,L(1*D
M!&MP*7O/.HBIW=C8H'`4WW/FY&4MR_*M1?&?&SJ\)@K">1L.4%O$1:RH%M>7
M,RQU.<S]WGD14^G=/ZNUNY8B.2$O8V*DX.'[3@W`60>&L.4'`>)L<83Q;"HU
MG'>*:97J'38-F1)-*/@:U&H1C`JGIIIE6>+)H^JNL)0,NLH<YN1,(]!LI=,#
M%^)A^!1`1'@P"'8<`$2"':<0$W/`AQ_1T%5+Y;9*>\(WN"[/G+4`B=-8_J%&
MV*BZ,V[V%6D8++,>97+&,WK&.%JD:C6B?9S"1&Q2@5FBNGZ0%.@F8`,N]Q);
MH?-?@`SYE2$04)!WO'>NV4X-%P4IET(VTY$QE88TJHB'`+)LY8@&$``>>>@P
M_:BI@;PEZZAW'_S+]L)W<&X$!#-%R*'8/[O[)`_K'H!I_<PXV0VJ\[NJNOVJ
MD1^M[)R>-\*U#(;FJ`*SN+N+B]STY6Y*Q/(X!68N:/C]=M(O7"@@=G&%1.80
M*4H`!?GG@U_RML5X@MP<1XF&7LN1@QG7K0UBHE(QY2]M\86>LWBT035JCW*.
MY";A:ZZ40;)]QW+D")$`1,'0##^U]\]>`<)X=HWC/VK<PN'TJW8;:XP?FV8?
MHQM'ES7>TS5SDZ5D>0>&21K$TG/3;@L:_4,#-PF<C=8R*A"&4`ZN]XMQ=GYC
MBN>G#M;*SQODVG9QQU.0,L@X:-[A5FLBG!S#&19F<-WD>ZBIYT@H!#=KAJY,
M7NX-T&Z./[>?^']G0=#M0J+5RL?X$2;K*&_^I$S&-_N#H*OWVL-)J.4?+=M5
M2;G'.):LV?`&=D)%BUEYF"7<M0S#0'8)DE:_(Q,PT`QTR"(H.$S"`<"/:(@(
M3W>:_P`"<'2L59*\@7CCRGE_6S8O!5%LV0+O7JYEG)DBURC2*>P<666:0-@E
M[6^LM2M,0S9KK-TTW1XYZ3N252*?M4Z!PGM<_+3E#R,:RY&Q)L3,/K=L!JJ^
MJ;*9R5)J("^R;CR^FL0TV8F2((I>I:ZXXK#I@^<?^6F9LJ8!5,J80&L\?;A(
MWO$,BF`>2J[N>0-,GQ#XG"I;`<_[1Y3'H+.DH\\CSS\1_P#CX]!7<^#1G-6#
MW''E]AJC;#TJSSQ]ZVE:N*42PL"E;E%MJ(8&LTG`2IB1DR,><P'^G7'TE..!
M'CX]!HKS,UC:+1'S.:A[!^22_36^&GSC(%7O%!/=*RVKF,V]3A)-!CD"CI8Q
M@5%Z3#73'JDDC,`FFBHG+$^D.N"Q!613"R'QY;*9>Z74KGCB8AK%CZU5>"L5
M(GJZ=NI`2U2FHYN_KK^%.V*1$T6YBUDS(]I2E`@@7@.W@``C\[RQ$O=!>+%0
M3%_RF^F@G`1``+__`$S?Q`!$?@`F`>@:9O\`V?=[V_WG3GMYY68MN>L0;,6*
MP60MKMX(*-\KX?L4BQ7NV"W,V9%9"MW'%39)FC$F1(@5!!HP6(F=L99(0L6=
M><^8XV;P=BC/^)9EM8L=Y=HU>O-6DF;INZ`K"=8(N31STZ!SIH2\,[,HS>H"
M(*-WB"B1P`Q1#H/:N4!B;-4+<\6WN`HF3H1H#*-O>/[7%P=NC4/U6-1E8UM8
M:]*-W[9)1[&NR+M_53`QDS@<@_(0`-?R=^T&QKD28?9K\:5VC]?[8W:RTS)X
M%L[B;=T:9FD$7+V/1QA:$G:LK07[]P!&J3-X*\<F8Q3>NV(!N@;_`.U\\L6V
M47M=.^(K<60M=W=1:.2XO%\E?9-25ON(;QAMK-R=]Q?-3+I=R]GJRLQK[[Z4
MJBRIX]VTX3.9NH!4P(#W@\':N=]P8?R!Z<;:9#T-V\5A&=5R->:!7(ZW5C*-
M?;-4(WU;34WTC#MG,R:):(-EC*'6:O4VJ(JH^JD14`\39'V_E%VFQ%4D<L;B
M;'6'<ZFWV$O\#OF\=L4,LUI6*9O8]:CT*I5]Y7:OC_&CE!\98D5&J)F)(`#M
M1=97D1"5C6W&F:];L-+5_8W:%YM(O181T[1RM9\:PN.+JX@H9BJZ74NJE<GY
M2%L,B@S:`)GQ6S1540$ZH',//009^-#2^(V\]M3#:[S#:*+)[8XFV,O,4\F&
M2;E"'R)DW+.1[I0K(X]5,QP<P%C&.<$<)\*)D1`2#\`Z`<_VZGEF8^+;''DG
MUKVY</HZ&P#6[!G*AXSFY?\`3YY?--,L\=B>^X<J[9]ZJ+>:NUADH<WI$#TD
M%&+ER<O`K'Z`F[VW^$<Q2N`\U^2?:1-N]V1\EV5'6;3/'K(QIJL8,9`M'8JI
MK-Z[%9XQJJZ)G,C&,TS)H$B58\IBB=(.`@9]K'/L,?\`FC\J.%DA*@C)PF:U
MH]MW`F42XMV<;PY"D0_>%!G:3<<?@#G[^@,.\M&VDII'XZ=J-C:WVGO=2QNO
M!8P2*(D65R?D:088^H"C5(B:RCMTQM%G;.2H%*8RWTXD#XFZ"!+2#Q*^?34G
M6RA8BPAY'M7<35-5&0OTM3I_7UQ;[:RN^2'9KA<3W*Z24&]D[5:&\U)G;+/%
MEU1,FW(0@^D0@``W.]L=NIX3O.+@;<39G(U+S1DV^NJGGN]W[#E24Q;3<G52
M6DY/&&6J>I7DFT:R)8'E;B%%)`P(^BNY?H.#\J&.(!:=P$Q'6&%BK!#NDWT1
M.1L?,Q+Q$>Y%U&RC-%\Q<I&_>37:KE.`_:!N@`#]XSJ]`X#ROJ;Y(\)6"3Q9
MG*ZV23Q3<9:DKNZU-2D[1H<UHHF2&DW#KM'3:T142=S$NU^05<-$V9>1!$P"
M!<GAUPA0\!^,[3>JT*+(R3M6#*!EFX2JO"TS;\C9:KD=?KS<++)'*#N8GIN?
MG53*.%S'4](B:8&[$R``5R'F5C7N!_<L7^Y7)%=I#-]M-6\SHO7J9D6[JI.V
MF([/]8W65_858MR,W#<3AR4%&YR_,H@`6SA![@$>.`[AX'Y@8!X$#`/R$!`>
M@Y"/''S^?W<\?TC]P=!58^[T>&N7F23K-?;*R4W%ZVX&J`QS!,5WKF=F)*YS
ML='D13`3J/';:T-03)\3&`Y>/F'0%X>;.CR^)_;6Y&QC9TC-K'CW6;5''\ZB
MH8!,E.U6QX<@I1'N[C`84G[!0OP$?E]O0,S\'^#=M=@_;RX6J>GFW;O4W(Z,
MOM3'M)QICJM7(E@GGF7;>O!-GD[,&_5Z8BDH;TC/8XBKE(J_J%*)DRE$&)^U
M0S54<)[U;MZ=;E5-.'\A%QN,@_ALJY3.:2RI9IO'82L;DW$I;5/?6R1WRR93
M3K<4'!2RK,K@_>L1-#@#_P`\O').6$8NZ9M9&52=*,(]9RV([>)LTVYGRK-H
M=4J[M-C]6GZWIE,"0'*)N`,`B`U_E5]L9I)OK'V;(V%(:$U.V?D2F>MKQ180
M$,8V^3!057`Y%QI$@U8*KO4OV3244#1X4_\`F*%7X$H@)5K!L=Y`/;3>3J%U
MEV(LDW?<!6M[4X6YTPUAFIK&=[Q#:9E2.A\OX<0F':A*M/0#XJRA0*@W<'%N
MNQ>I!W!Z86EOU;3G^)3X]#ZWGO2_@^WCZOCCGZ?N^'=\OZN@;EM3LUA_6'"^
M2LC9=R%4J.SK./K=9&K*>G&#26G!BX9ZHV95^$,J$O.O7[XI&Z*+5%111<Y2
M%`1$`Z"KH]M_N/C+2;RE*9CV>?26*L695QCE3'DM>IJO3ZT!4K!;9:!M,`ZL
M#AG&.7#&%7D*^+-1T*7I('7(=42)`<Y0-2\P/FLUCC-+<R84TWNS7<+9O8W&
MMEQ/C2B:[14QF!&`)D6-/5).WW*0IK"3CH1"'AYAPLQ9*J_6R3PB:::/I^JH
MF&A/;A>/AAX@M.<D;&;R66#P%FO9MW$3-DI^4)V'K:F-<6XS&<4J4"^;NI`#
MJ7"7/-O)60;I]R[5)9HW42*LDH`@)7X\=G*=#>X]K^[.0%I*AX0OVY6SMV7O
M5FAI:+@(6L9QCLQPE2E)UZNQ(G%1RCJ\,/776[4FQ#B=02E*80"TJN&UNN&/
M\6R&;+?G?%,3BF+;NW+J\#=(%W`J?0LTW[AA'.&+URI*2Y69RG!DW*L[.*A0
M*F(B'(5L7@CW-Q]C3SYYIV,RNZD<7XBVQF]IXN%NEXA96%@85_EO(O\`[+H2
M5EE';1)O`)RB\0DQ]9P*:*;IRF0YB`(B`'Q>3C0O"OE@T@ON$9M[7I]><A7E
MWP!DN"DV#YO4\MQ$9(I4>T14^Q!^V6@7CY0[&632,9-W&+KI#P<"G*`EGMM/
M+OD_47-%B\._D,DHW%L#CAU>H/$ELRQ*MJH\Q!=J<XD)>QX<L\]//&L0I3)Y
MLB\=UY<ZA"(N2@B@HN@\;%2"/WS<[Q8OR[Y^,![,8BD'N2<(ZM36K\#.9$I<
M)-3-=FC8UR*MD#(#BMR2#$6]@9PPV)9J5=L)D'"S8X)F.'!A`]/:G!6AGF2T
MQL%!M]VI64,(6EHVMM<RM1;+$C-8KL;-NX=0=]A9IP45*E.1C<YBN&T@DFFX
M:&6:NDA24.'0`9>%[RY9A\.FUEWTAS7+O<K:`M,[Y%I=@N\'6[)9FV-Y6)GI
M>L)YLQ*\AD'RC^B6B1BFK^6C44W2;IDJ9TT`'("#@"C\N^2FL:;^1,FWK/ZS
M,GBUW=UXQ'5+[L3@N-5RW%X6V>Q1+W]O6IG(,)3B25JK5?G\3R39N]!9B597
MZ=(R15#,5TB!(?D/SL>)W'>-E\F&W?PC?&/Z<H]AJ3BJRHY%RQ:79`#T8.!Q
MG63.K<>;=+\)^DY:MR(FY%P=),BAR@/_`.`3QPYFS1Y$=D?.%L)BVR8*JN7,
M@YLM6JF*+6@6,MTFSS7,3(2M^L$0LD#YA!PM&F%HQD*Y&YI5\[6<IE!NFD=4
M#<^@700(^>GRA8BTJTBV"QU!72,L&U>7<9V'&.*L35DB]DMS%YD.+7KDA=;%
M'0WKJUJ!J5?D'3\'#PR'KN$T$D@,98@=!W^WMVDU\R=XO=-\1T;)-<+E#$V'
MX+&F1,72K]*"R!7+O6RODYM!>KS!(^7=M'W:+YJZ;(JMUFJI3@H/)N`@=\IO
M@"C]F_/]KM)UB"FHW6[<J!L.<]FI.'`[1I7IC";F+:9>:1THFD=&+D<IM96N
MIH<@*WZK,.W).2D-V`:!D3,NN.I6.63C)>0,<83QKC^I-4(=E/S49!-8NHU6
M/;1K)K7X,%?U.1;1C-`C=NW8MG!Q$"ID+W"!>@J_O$/O93-9?//<=M+S'V>I
M:Y[&Y8V7K-@N4Y4["V2J5%SO=I>TTFS3B(QJJ\='QEE;PJDB<Y!^E:>L8X`!
M!$`(.\JGE\UMVS\B_C]T6K-V:V/2''>S^*LP;;9SBV$HKC>WW.G2*\MCB@H6
MA)JI&2N/*Q/';N)YVD*C%9\NF3O`&*@B!K-6M58N<.UL5/LD%;*_(=YV4[7)
M>/G(AX)3]B@-9.,7<LUP2.'8/:<1*(<#\>@!R]Y]*ZVY(P[J]#5FV0UOVWQS
MEN?:MZ;2S%LUAB,,6BJR@W=>XDADW9H)!M=JS!%9).SIJ'45<=A!`%#`$D7M
M\?-=B'9S4G%FN6R%UA,.[78'J$5CM[%9#!2DQ>6:)2XY"%J%ZJ$U/E90\C+C
M7&;9O,L_7^K2?(G<`D*"Q!`(>O>/[88>SO5M1]<<(W6'R_=*%>LB9*R,3&YQ
MN$;3F3RNPU;J["8F8$'L6C*S"SA\H5N5452I-^\Y2@8O<!2OA5W$PALAX\M0
M8BEY`K:V1*'@/&V-K]C1P^1CK[5;?CFH1=9L4=(5*0%O-?3HGB_72<IHG;K-
ME"J%.(#T#$O<'^!V#\HE!)G_``FL2I[LX?I;B-IQU56S:MYHJ<0L^G&F-;2Y
M]$JT?8R/':X5^5%4J39=<R#HHH*%50#0?AU]P"W_`)9K^D7EK92FGVV^*TT,
M=0.0\ZU^8Q?1LQ,JTDG#L4[//V]-A&5'*31-F"+P'2R;"<5$KAJJ554S8`F'
MW#\SV@NHN,9&XNL]43.5[<M'2>/<':\VF"S%E?)EA2;^JS@XJO4)W8#P+!VN
M8B:TM)?31S,IP,<YSBFBH`_OBU\2&;?('NG8?.#Y5*))XZN%MR)7\BZVZHO8
MA]#?HS&BLH>,QC;<C15A:'EFM=JT3!L!A(Q9)LYDW+491T4B!R(J@\'W56W>
M&*UXQ,M:S1%\@K5G7-=PQY68'&=4<$M%J9QM7O4-;[;.6",@S/EJU%P\=7O2
M,J]!$3NUTDBE$RGP#5'M&MI<3K>.AKJI9+I"4_..,,U9+<(XYMZQJW9+!6+\
M_CK179NM,9CZ,]C:NI22>M3E9^JJDJV[3E+W%$P-M]U#XZ,AX^M6*/,UIE'3
M51S5@ZPUM38*8I!5B3S=I67$6.+<W?1LTA^K/47"`0T^L/>12,69BN44&[@W
M0?>)>:#*&UVA6B7DPUXQ[_[MVJTCSP,)O[K9BZ'>.K&AA_(6/K?1<KVF%IK=
MQ)3C&I6Q)K"3D-*)E=LHV1*5%<3`U<%*$[M#\Y_B=R%04\AEWGP-2&*,<F_F
M:AE2VIXPRC6G(^F9>$F\:7%*'N1)AJJ(H&3;M5RJKD$J!EBB!A`8G/\`B\?<
MO>9'#%QPO1[U`^._2VH5B+R%LE:*C8*2GF5FVO$A=)&OX[3L\2U=O'%PEQ_3
M(TITO5:1Z+J2<)I`=%%0#WOI6G//TR'/I_3_`)2?/H]O;Z'R_)[/W/P\?9T'
MEO:Y"2BZ+J5A(62=-B]C9P_C6;QPW()A,9-%=RW5533$QA'@HA\1Z#I&I5<P
M#W5FO&Y^T8:-'^UH/09;"!AHD5!B8F+BS*@`'-'1S)F8W'(_M"V12[_B/V]`
MI"!B)<4#2\3%2AFXF.W&0CVCT6JAR%(=1M]4@KZ2BA2@!A#CDH`'0=7\L5P0
M$!@(0P"'`@,3'\&^''Q#Z;Y#T&,6GU@J:2!:U74VZ#D[Q)N2%C?02=*%*11P
MDE](":3A4I>#J%#O,`!R/``'09!JO6S`(&K\$<HE,4Q3Q$>(&*8.!*/^GXX,
M'P'Y\AT&>TC64>R(PCF;1@S2(8J+5FW2:-4@,)C"5-NV(BFF03&$1`H%Y$1'
MYCST`ZWGE\"5"\KE$B\F8I6IN+MU*&W815:R1-(O&-;R124EU3.J#DY6'CY*
M1=!'$<&6A9,$55X];N1/RV6,"010Z>^0GRD>&NLM-8/+9HGG#9/#M0;,J[A'
M9?!59A,OS#""AP]'^7[':62AFMPKS1@9,L>M**QL\U22])4BZ8IBB$YVM_F7
MP7MEZ<!K%I!O5;I>P&!*72F=9H_%>/8]4X&;^I>,F76QQ=%0CR$]0.Y-9^X$
M""`("/)1"7>AP,F[J,`YO](H-=M[AD"LY!5;T9Z`A5S+*F0BV<P\A8=>3^D8
MBBFHJ#9`AUP4%,OI]G0?;-Z_#L4W:;"(B6:<@(#()-XYDW3D!`!*4'I4&I`<
M@5,Y@#O`1X'C[1Z#Q6N.*"Q>&DF5&I;235$HK236K0C9\H8O(E,+I)D5<1(8
M>0[C&Z#[(A.P.!'D1'D3?'DP_+D>1$1'@/O_`-WPZ#GT"Z#PE*U`+.%7:\'#
M+.EQY<.E8M@JZ<B4I2)F<.%&PJJF(F0``1$?@`!]G0<4ZO7T'B,@A!0B+UL!
M@;.THF/2=H=Y3$,"3I-L5PB`@<?PF#GD0Z#U_IDQ,!Q*4QRCR!SAWJ%_:*;@
MIA^0#V@`_>`!SSQT'DO:Y#2JZ#N5AX=^Z:@)6[A[&LG[A%,>PPII.';=15(O
M>7G]D2\CQS\>@Y#6:X/S@(4>?GS$Q_Q__-T'`U6K9B"G^@0?:)1+P,1'"7M$
M.!`2BV[1`0^SY=!DQT0SB6I648RCX]F05CE:L6C=BW!14X*'4*W9HH(D.H81
M[A`.1'@?B//08A:K7`577_E^!]5TJ9=TI^CQ_JKKG^*BZZWTW>X7./S,;XC]
MO0?B]1J[@GIKUNOKI_,4UX6,53$0^0B0[40'C^KH.2-3JZ!`31KD`BF7Y$1A
MHU,@"/SX(1L!0YZ#DE68%L[)(,X.#;2"*9TT'R42Q2>(D4*)%$TW*2!%BIJE
M,(&`!`!`1^?0>X8O<7C@!XX$`'D`$0^7/;Q\.>@^1M./Z1>XY:'O5.J5TB'"
M7H+1=LKD38X]5OW^IZ"S.;;/VZJ(G`![1+V\AR`=!\W2<'89QF=1;&N(L78]
M76`GK+4?']4J2BHD'DO>I`Q+$YNT!'CGG@1^'0;2*7M+P`B/PXY,/(C\`#DP
M_,1^'0?/DJ=;*NX<C7X+ZAVH*SI4L-&@JNN<1$ZJZWTOK+J',(B)CB8PB/SZ
M#D%7KP.4'):_`%6:*IKLW`1##ZANN0PCZJ2@-@.@H3X"4Q#`8!Z#T)*-9RS-
MU'2+5H_CI!D\CI%@^;(O&;YB_1%N[9O&CDBK9TS<H',51)0AB*%'@P"7D!`#
MK=WVY6^&G6YT_P"0'PF7VOU\K>P/LA0F`8^PEIEOJ3I^5=W;,>59M-B%&R'C
M*>4,HFE"23IL!6C@6AB*%23.8'[8A]Q9BU@M"U#?_P`5VW.O^P46D@PMJM7U
MG4R95GEF1+Z+I]5UWK"#N23.37)WD1%N[.CW`F"ZX%]4P3D:[;HW':LM7DL%
M:EYOQEB<DQ'!/Y!VJIYM>VSFJK`X5?GQ5CI4\[?+=.`")01.]CX>***@F%T?
MCL$)#N#\_-7MYYX[`^[[^[G\S]K_`'?+H,GH%T"Z!=`N@70+H%T'2M\B_C_%
M^Y\_E_9]_P#1ST'0/\/^]^!/\7Y/Y7_5_P"S_?\`Z.@_"_PR'Y?S_P#"_)^1
M_P`'^#^[_P!SMZ#(3^1/E^]^'\/R_>_Q_P#/H.[H%T"Z!=`N@70+H%T"Z!=`
MN@70+H%T"Z!=`N@70+H%T"Z!=`N@P3?GG_!]GX/S/M_._P`']W_%QT'-;\]I
M_"_-3\_^(_`'\+_B_O\`]'0<3?G%_'^)7\7XOD7\'_9_Y]!D?9_U?G_7\_[/
%^'0?_]D_
`
end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
