Birks & Mayors Inc. (Birks & Mayors) is a jewelry brand that designs, develops, makes and retails fine jewelry, timepieces, sterling silver and gifts. As of May 31, 2009, it operated 69 luxury jewelry stores, 37 stores under the Birks brand, located in all major cities across Canada and 30 stores under the Mayors brand, located in Florida and Georgia and two retail locations in Calgary and Vancouver under the Brinkhaus brand. Most of the Company’s jewelry products are constructed of 18-karat gold, platinum or sterling silver, with or without precious gemstones, with emphasis on craftsmanship and design. During the fiscal year ended March 28, 2009 (fiscal 2009), the Company closed one of its Mayors stores located in Atlanta, Georgia. In May 2009, it discontinued production at Rhode Island manufacturing facility.