UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 8-K

CURRENT REPORT

PURSUANT TO SECTION 13 OR 15(D) OF THE

SECURITIES AND EXCHANGE ACT OF 1934

Date of Report (Date of earliest event reported): ~~March~~June 317, 2010

PERKINS & MARIE CALLENDER'S INC.

(EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)

DELAWARE	333-131004	62-1254388
(STATE OR OTHER JURISDICTION OF	(COMMISSION FILE	(IRS EMPLOYER
INCORPORATION)	NUMBER)	IDENTIFICATION NO.)

6075 POPLAR AVENUE, SUITE 800

MEMPHIS, TENNESSEE 38119-4709

(ADDRESS OF PRINCIPAL EXECUTIVE OFFICES)

REGISTRANT'S TELEPHONE NUMBER, INCLUDING AREA CODE: (800) 877-7375

N/A

(FORMER NAME OR FORMER ADDRESS, IF CHANGED SINCE LAST REPORT)

Check the appropriate box below if the Form 8-K filing is intended to ~~simultaneously satisfy the filing obligation of the registrant under any of the following provisions (SEE General Instruction A.2. below):~~

simultaneously satisfy the filing obligation of the registrant under any of the

following provisions (SEE General Instruction A.2. below):

[ ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

[ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

ITEM 52.02. RESULTS ~~DEPARTURE~~ OF ~~DIRECTORS~~OPERATIONS ORAND ~~CERTAIN~~FINANCIAL ~~OFFICERS; ELECTION OF DIRECTORS; APPOINTMENT OF CERTAIN OFFICERS; COMPENSATORY ARRANGEMENTS OF CERTAIN OFFICERS~~CONDITION

On ~~March~~June 317, 2010, Perkins & Marie Callender’'s Inc. (“the “Company”) ~~announced~~issued ~~the~~a ~~appointment~~press ~~of Richard K. Arras~~release, ~~age~~a ~~58,~~copy ~~as President and Chief Operating Officer~~ of ~~Perkins~~which ~~Restaurants~~is &furnished ~~Bakeries (“Perkins”), effective~~ as ofExhibit ~~April~~99.1 19hereto, ~~2010. Mr.~~relating ~~Arras~~to ~~formerly~~its ~~served~~results asof ~~President~~operations ~~and~~for ~~Chief~~the ~~Operating~~2010 ~~Officer~~fiscal offirst ~~Perkins~~quarter ~~from~~ended ~~1988~~April to18, ~~1998~~2010.

~~From~~ITEM ~~2007 to 2009, Mr~~4. ~~Arras served as President and Chief Executive Officer of Boston Market Corporation~~02. ~~Mr. Arras served as president and was a partner of WI~~NON-~~TENN~~RELIANCE ~~Restaurants,~~ON ~~LLC~~PREVIOUSLY ~~from~~ISSUED ~~2004~~FINANCIAL toSTATEMENTS ~~2009. Mr.~~OR ~~Arras~~A ~~has~~RELATED ~~been~~AUDIT aREPORT ~~principal~~OR ofCOMPLETED ~~Arras~~INTERIM Consulting, LLC since 2002. From 2004 to 2007, Mr. Arras served as a director of the Knowfat Franchise Company. Mr. Arras is a graduate of the United States Military Academy at West Point, and earned an MBA from Memphis State University.REVIEW

~~The~~ At ~~Company~~a ismeeting ~~currently~~on ~~negotiating~~June an7, ~~employment~~2010, ~~agreement~~the Audit Committee of the Board of Directors of the Company (the “Audit Committee”) in consultation with ~~Mr.~~the ~~Arras~~Company’s management, toconcluded bethat ~~effective~~the Company’s Consolidated Financial Statements as of ~~April~~December 1927, ~~2010~~2009, ~~the~~December ~~terms~~28, of2008, ~~which~~and ~~have~~for ~~not~~the ~~yet~~year ~~been~~ended ~~finalized. The~~December ~~Company~~28, ~~will~~2008 ~~file~~as acontained ~~Current~~in its Annual Report on Form 810-K ~~describing~~filed on March 29, 2010 would be restated for errors related to the ~~material~~recognition ~~terms~~of deferred tax liabilities during the acquisition of ~~such~~Perkins ~~agreement~~& ifMarie Callender’s Inc. (formerly known as “The Restaurant Company”) by P&MC Holding Corp. on September 21, 2005 (the “Acquisition”) and ~~when~~should ~~such~~no ~~agreement~~longer isbe ~~consummated~~relied upon.

AFollowing ~~copy~~the ofAcquisition, the ~~press~~Company ~~release~~recorded ~~announcing~~certain non-amortizing intangible assets in its purchase price allocation. At that time, however, the ~~appointment~~Company failed to record deferred tax liabilities of ~~Mr.~~$40,506,000 ~~Arras~~stemming isfrom ~~attached~~the differences between the financial reporting basis and tax basis of such assets, as ~~Exhibit~~well 99as the associated corresponding increase in goodwill.1 This ~~hereto~~error also resulted in a $4,951,000 charge related to a change in the Company’s effective tax rates during the year ended December 31, 2006 and an additional $27,242,000 impairment charge during the year ended December 28, 2008. This adjustment had no effect on liquidity or cash flow from operations.

The Company has discussed the errors described above with Deloitte & Touche LLP, the Company’s independent registered public accountants.

The Company has filed concurrently with this Current Report on Form 8-K an Amendment No.1 to the Form 10-K to correct the errors described above.

ITEM 9.01. FINANCIAL STATEMENTS AND EXHIBITS

(d) Exhibits

The following exhibit is furnished herewith:

Exhibit 99.1 - Press Release dated ~~March~~June 317, 2010, of the Company.

SIGNATURE

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 hereunto duly authorized.

PERKINS & MARIE CALLENDER'S INC.

Date: ~~April~~June 57, 2010 By: /s/ Fred T. Grant, Jr.

------------------------------------

Fred T. Grant, Jr.

Chief Financial Officer

EXHIBIT INDEX

Exhibit

Number Description

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99.1 Press Release dated June 7, 2010

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