Unassociated Document


     

    Exhibit
10.1

     

    SEVERANCE
AGREEMENT AND GENERAL RELEASE

     

    FINLAY
FINE JEWELRY CORPORATION, its parent corporation, affiliates, subsidiaries,
successors, assigns, current and former employees, directors and agents
(collectively "Finlay") and JOSEPH MELVIN, whose address is 133 Stephen Mather
Road, Darien, CT 06820, hereby agree that:

     

    1.           Your
employment has terminated effective August 14, 2009 (the "Termination
Date").  You have been paid your salary earned through the Termination
Date in accordance with Finlay's regular payroll cycle (unless otherwise
required by local law).

     

    2.           Under
Finlay's regular policies, you are eligible:

     

    a.           To
receive your vested accounts, if any, under the 401(k) plan.  You will
receive more detailed information regarding your 401(k) benefits under separate
cover.

     

    b.           To
receive payment for your accrued but unused vacation and personal
days.

     

    c.           If
you are currently enrolled in Finlay's health insurance plans, to continue such
health insurance coverage in accordance with COBRA, for a minimum of eighteen
(18) months from the Termination Date, upon payment of the full applicable
premiums.  You have received under separate cover more detailed
information regarding insurance benefits under COBRA.  Nothing
contained in this Severance Agreement and General Release (the "Agreement and
Release") is intended to impair any of these rights.

     

    3.           In
consideration for signing this Agreement and Release, in lieu of any other
severance, retention or bonus payments to which you might otherwise be entitled
under Finlay’s regular policies, commencing on Finlay's regular pay date
immediately following the last to occur of your execution of this Agreement and
Release, the Termination Date and the Employee Irrevocability Date, you will
receive, in six (6) installments, severance pay totaling twelve (12) weeks’
salary (i.e. $107,320.62), less applicable taxes and other withholding.


     

    Notwithstanding
anything herein to the contrary, the payment of any benefits hereunder in excess
of two (2) months’ base salary (the “Mitigated Benefits”) shall be reduced by an
amount equal to the gross amounts you received or earned as compensation,
profits or otherwise from your employment or engagement in any business or
activity with Finlay (excluding any investment income or capital gains) with
respect to the same period for which such Mitigated Benefits are payable (“Other
Income”).  As a condition to receipt of payment of the Mitigated
Benefits, you shall, no later than seven (7) days prior to the date such payment
is due, certify in writing to the Senior Vice President, Human Resources of
Finlay, all amounts of Other Income earned by you during the preceding payroll
period so that the appropriate offsets can be made.

     

    
      
         

      

      
         

        
          

        

      

      
         

      

       

    

    You
understand and agree that you would not receive the payment specified in this
section "3" above, except for your execution of this Agreement and Release and
the fulfillment of the promises contained herein.

    


    4.           You
understand that Finlay makes no representation as to the income tax treatment of
any payments hereunder and that any and all payments (and all compensation,
benefits and/or other payments previously made to you by Finlay) will be subject
to such tax treatment and to such deductions, if any, as may be required under
applicable tax laws.

     

    You
affirm that you have been paid and/or received all compensation, wages, bonuses,
commission, and/or benefits, to which you may be entitled and that no other
compensation, wages, bonuses, commissions and/or benefits are due to you except
as provided in this Agreement and Release.

     

    5.           a.           You
agree that you will take no action, which is intended, or would reasonably be
expected to harm Finlay, to impair Finlay's reputation, or to lead to unwanted
or unfavorable publicity to Finlay, nor will you disclose any confidential or
proprietary information obtained by you during the course of your
employment.

     

    b.   In
consideration of the terms hereof, you hereby agree and forever waive any claims
you may have for re-employment by Finlay.

     

    6.           It
is expressly understood and agreed that this Agreement and Release and the
effectuation of its terms do not constitute an admission or statement by any
party that Finlay has acted unlawfully or is otherwise liable in any
respect.  It is further agreed that evidence of this Agreement and
Release, its terms or the circumstances surrounding the parties entering into
this Agreement and Release, shall be inadmissible in any action or lawsuit of
any kind, except for an action for alleged breach of this Agreement and
Release.

     

    7.           You
agree not to disclose any information regarding the existence or substance of
this Agreement and Release, except to an attorney with whom you choose to
consult regarding your consideration of this Agreement and Release, your
spouse/life partner or your tax advisor.

     

    8.           You
knowingly and voluntarily release and forever discharge Finlay, of and from any
and all claims, known and unknown, which against Finlay you and your heirs,
executors, administrators, successors and assigns (referred to collectively
throughout this Agreement and Release as "you") have or may have as of the date
of execution of this Agreement and Release, including, but not limited to, any
alleged violation of:

     

    
      
         

      

      
        2

        
          

        

      

      
         

      

       

      
        
          	
                   
      

                	
                  *

                	
                  The
      National Labor Relations Act, as
amended;

                


        

      

    

     

    
      	
               
      

            	
              *

            	
              Title
      VII of the Civil Rights Act of 1964, as
amended;

            


    

     

    
      	
               
      

            	
              *

            	
              Sections
      1981 through 1988 of Title 42 of the United States Code, as
      amended;

            


    

    
       

      
        	
                 
      

              	
                *

              	
                The
      Civil Rights Act of 1991;

              


      

    

     

    
      	
               
      

            	
              *

            	
              The
      Age Discrimination in Employment Act of 1967, as
  amended;

            


    

     

    
      	
               
      

            	
              *

            	
              The
      Employee Retirement Income Security Act of 1974, as
    amended;

            


    

     

    
      	
               
      

            	
              *

            	
              The
      Immigration Reform and Control Act, as
amended;

            


    

     

    
      	
               
      

            	
              *

            	
              The
      Americans with Disabilities Act of 1990, as
  amended;

            


    

     

    
      	
               
      

            	
              *

            	
              The
      Worker Adjustment and Retraining Notification Act, as
    amended;

            


    

     

    
      	
               
      

            	
              *

            	
              The
      Occupational Safety and Health Act, as
amended;

            


    

     

    
      	
               
      

            	
              *

            	
              The
      Family and Medical Leave Act of
1993;

            


    

    
       

      
        	
                 
      

              	
                *

              	
                      
                  The
      Lilly Ledbetter Fair Pay Act of
  2009;

                

              


      

       

    

    
      	
               

            	
              *

            	
              The
      New York Human Rights Law, as
amended;

            


    

    


    
      	
               

            	
              *

            	
              The
      New York Equal Pay Law, as amended;

            


    

    


    
      	
               

            	
              *

            	
              The
      New York Smokers' Rights Law, as
amended;

            


    

    


    
      	
               

            	
              *

            	
              The
      New York Equal Rights Law, as
amended;

            


    

     

    
      
        	
                 

              	
                *

              	
                any
      other federal, state or local civil or human rights
      law or any other local, state or federal 
      law,
      regulation or ordinance;

              


      

    

     

    
      	
               
      

            	
              *

            	
              any
      public policy, contract, tort, or common law;
or

            


    

     

    
      	
               
      

            	
              *

            	
              any
      allegation for costs, fees, or other expenses including attorneys' fees
      incurred in these matters.

            


    

     

    9.           You
affirm that you have not filed, caused to be filed or are presently a party to
any claim, complaint, or action against Finlay in any form or
forum.  You furthermore affirm that you have no known workplace
injuries.

     

    
      
         

      

      
        3

        
          

        

      

      
         

      

       

    

    10.           You
understand that if this Agreement and Release were not signed, you would have
the right to voluntarily assist other individuals or entities in bringing claims
against Finlay.  You hereby waive that right and you will not provide
any such assistance other than assistance in an investigation or proceeding
conducted by an agency of the United States government.  Moreover, you
shall not be entitled to receive any relief, recovery or monies, including
attorneys' fees, in connection with any complaint or charge brought against
Finlay, without regard as to who brought any said complaint or
charge.

     

    11.           You
acknowledge that you returned to Finlay on the Termination Date, your keys,
identification and any other equipment, documents or materials belonging to
Finlay that you had in your possession, including any lists of customer names,
contact information and purchasing histories.

     

    12.           In
the event that you breach any provision of this Agreement and Release, Finlay
will be entitled to obtain all relief provided by law or equity in addition to
its attorneys' fees and costs, including instituting an action against you to
obtain specific enforcement of the terms of this Agreement and
Release.

     

    13.           This
Agreement and Release shall be binding on the parties and their respective
successors and assigns.

     

    14.           This
Agreement and Release sets forth the entire agreement between the parties with
respect to the subject matter herein and fully supersedes any and all prior
agreements or understandings between them regarding such subject
matter.  You acknowledge that you have not relied on any
representations, promises, or agreements of any kind made to you in connection
with your decision to accept this Agreement and Release except for those set
forth in this Agreement and Release.

     

    15.           This
Agreement and Release may not be modified, altered or changed except upon
express written consent of both parties wherein specific reference is made to
this Agreement and Release.

     

    16.           If
any provision of this Agreement and Release should be held invalid or
unenforceable by operation of law or by any tribunal of competent jurisdiction,
or if compliance with or enforcement of any provision is restrained by such
tribunal, the application of any and all provisions other than those which have
been held invalid or unenforceable, shall not be effected, and the remainder of
this Agreement and Release shall be in full force and effect.

     

    17.           This
Agreement and Release shall be governed and construed in accordance with the
laws of the State of New York (including Section 5-1401 of the New York General
Obligations Law).  Any dispute arising hereunder shall be brought
before a court of competent jurisdiction in the City, County and State of New
York.

    


    
      
         

      

      
        4

        
          

        

      

      
         

      

       

    

    18.           You
may revoke this Agreement and Release for a period of seven (7) calendar days
following the day you execute this Agreement and Release.  Any
revocation within this period must be submitted, in writing, to Deborah A.
Dixon, and state, "I hereby revoke my acceptance of our Severance Agreement and
General Release."  The revocation must be personally delivered to Ms.
Dixon or her designee, or mailed to her at Finlay Fine Jewelry Corporation, 529
Fifth Avenue, 4th Floor, New York, NY  10017 and postmarked within
seven (7) calendar days of execution of this Agreement and
Release.  This Agreement and Release shall not become effective or
enforceable until the revocation period has expired (the "Employee
Irrevocability Date").  If the last day of the revocation period is a
Saturday, Sunday or legal holiday in New York, then the revocation period
shall not expire until the next following day which is not a Saturday, Sunday or
legal holiday.

     

    19.           You
represent and affirm that you are able to execute this Agreement and to waive
any and all claims you have or may have against Finlay and that such execution
and waiver are not affected or impaired by illness, use of alcohol, drugs or
other substances.  You further represent and affirm that you have had
an opportunity to consult with your health care provider to confirm your
competency to execute this Agreement and Release and have either consulted with
your health care provider and confirmed you are competent to execute this
Agreement and Release or determined that it is not necessary to consult with
your health care provider about this issue.

     

    20.           Attached
as Exhibit "A" is a list of the job titles and ages of all individuals eligible
for the severance package.  Attached as Exhibit "B" is a list of the
ages of all individuals who are ineligible for the severance
package.

     

    


     

    


    [REMAINDER
OF PAGE INTENTIONALLY LEFT BLANK]

    


    
      
         

      

      
        5

        
          

        

      

      
         

      

    

     

    YOU
ACKNOWLEDGE THAT YOU HAVE BEEN ADVISED IN WRITING THAT YOU HAVE AT LEAST
FORTY-FIVE (45) CALENDAR DAYS TO CONSIDER THIS SEVERANCE AGREEMENT AND GENERAL
RELEASE AND TO CONSULT WITH AN ATTORNEY PRIOR TO EXECUTION OF THIS SEVERANCE
AGREEMENT AND GENERAL RELEASE.  IF YOU DO NOT SIGN THIS SEVERANCE
AGREEMENT AND GENERAL RELEASE WITHIN THE FORTY-FIVE (45) CALENDAR DAY
CONSIDERATION PERIOD, THIS SEVERANCE AGREEMENT AND GENERAL RELEASE WILL BE NULL
AND VOID AND THE OFFER TO PROVIDE THE PAYMENTS AND BENEFITS SET FORTH HEREIN
WILL BE AUTOMATICALLY WITHDRAWN.

     

    YOU
AGREE THAT ANY MODIFICATIONS, MATERIAL OR OTHERWISE, MADE TO THIS SEVERANCE
AGREEMENT AND GENERAL RELEASE DO NOT RESTART OR AFFECT IN ANY MANNER THE
ORIGINAL FORTY-FIVE (45) CALENDAR DAY CONSIDERATION PERIOD.

     

    HAVING
ELECTED TO EXECUTE THIS SEVERANCE AGREEMENT AND GENERAL RELEASE, TO FULFILL THE
PROMISES SET FORTH HEREIN, AND TO RECEIVE THEREBY THE PAYMENT SET FORTH IN
SECTION "3" ABOVE, YOU FREELY AND KNOWINGLY, AND AFTER DUE CONSIDERATION, ENTER
INTO THIS SEVERANCE AGREEMENT AND GENERAL RELEASE INTENDING TO FOREVER WAIVE,
SETTLE AND RELEASE ALL CLAIMS YOU HAVE OR MIGHT HAVE AGAINST THE CARLYLE
ENTITIES.

     

    IN WITNESS WHEREOF, the
parties hereto knowingly and voluntarily execute this Agreement and Release as
of the date set forth below:

     

     

     

    
      
        
          
            
              
                
                  
                    	
                             

                          	/s/ Joseph
      Melvin	 
	 	Joseph
      Melvin	 


                  

                

              

            

          

        

      

       

      
        
          
            
              
                
                  
                    	
                             

                          	August
      12, 2009	 
	 	Date	 


                  

                

              

            

          

        

      

    

     

     

    
      


      
        
          
            
              	 	FINLAY
      FINE JEWELRY CORPORATION	 
	 	 	 
	 	 	 	 
	
                       

                    	
                      By:
      

                    	/s/ Joyce
      Manning Magrini	 
	 	 	Joyce
      Manning Magrini	 
	 	 	Executive
      Vice President, Administration	 


            

          

        

      

    

                                                                                            

    
       

      
        
          
            
              
                
                  
                    
                      	
                               

                            	August
      4, 2009	 
	 	Date	 


                    

                  

                

              

            

          

        

      

    

    


    
      
         

      

      
        6

        
          

        

      

      
         

      

    

     

    EXHIBIT
A

    


    INDIVIDUALS
ELIGIBLE AND/OR SELECTED FOR SEVERANCE PACKAGE

    


    


    


    


    
      	
              Age

            	
              Job
      Title

            	 
      	
              Age

            	
              Job
      Title

            
	 
      	 
      	 
      	 
      	 
      
	
              31

            	
              Financial
      Analyst

            	 
      	
              54

            	
              Accountant

            
	
              50

            	
              Traffic
      Manager

            	 
      	
              27

            	
              Merchandise
      Special Order Coordinator

            
	
              24

            	
              Marketing
      Coordinator

            	 
      	
              40

            	
              Accounts
      Payable Associate

            
	
              60

            	
              Housekeeper/Office
      Services Support

            	 
      	
              52

            	
              Programmer/Analyst

            
	
              53

            	
              Accounts
      Payable Associate

            	 
      	
              58

            	
              Merchandise
      Payables Supervisor

            
	
              69

            	
              Vendor
      Analyst

            	 
      	
              28

            	
              Traffic
      Coordinator

            
	
              49

            	
              Loss
      Prevention Regional Investigator

            	 
      	
              47

            	
              Vendor
      Financial Relations Supervisor

            
	
              28

            	
              Assistant
      Production Manager

            	 
      	
              34

            	
              UNIX
      Administrator

            
	
              23

            	
              Assistant
      Merchandise Planner

            	 
      	
              45

            	
              Assistant
      Merchandise Buyer

            
	
              50

            	
              Sr.
      Vendor Analyst

            	 
      	
              34

            	
              Director
      of Customer Relationship Mgmt

            
	
              32

            	
              Staffing
      Analyst

            	 
      	
              27

            	
              Employee
      Communications & Recruiter

            
	
              26

            	
              Assistant
      Merchandise Planner

            	 
      	
              46

            	
              Director
      of IT Architecture & Ops

            
	
              41

            	
              Sr.
      Financial Analyst

            	 
      	
              57

            	
              VP,
      Expense Control/Profit Improvement

            
	
              54

            	
              Data
      Center/MIS Manager

            	 
      	
              33

            	
              Staffing
      Analyst

            
	
              36

            	
              Merchandise
      Planner

            	 
      	
              27

            	
              Assistant
      Merchandise Buyer

            
	
              53

            	
              Merchandise
      Analyst

            	 
      	
              43

            	
              Administrative
      Assistant

            
	
              35

            	
              Vendor
      Financial Relations Supervisor

            	 
      	
              31

            	
              PR
      & Special Events Manager

            
	
              23

            	
              Merchandise
      Special Order Coordinator

            	 
      	
              65

            	
              Programmer
      & Jr. DBA

            
	
              37

            	
              HRIS
      & Sr. Sales Staffing Analyst

            	 
      	
              49

            	
              Programmer/Analyst

            
	
              39

            	
              Sales
      & Use Tax Accountant

            	 
      	
              28

            	
              Jr.
      Tax Accountant

            
	
              37

            	
              Moissanite
      Buyer

            	 
      	
              44

            	
              Merchandise
      Sr. Buyer

            
	
              58

            	
              UNIX
      Sr. Systems Administrator

            	 
      	
              22

            	
              Assistant
      Merchandise Planner

            
	
              43

            	
              Assistant
      Merchandise Planner

            	 
      	
              38

            	
              Accounts
      Payable Associate

            
	
              54

            	
              Director
      of Repair

            	 
      	
              62

            	
              EVP,
      Merchandising

            
	
              57

            	
              Moissanite
      Buyer

            	 
      	
              25

            	
              Assistant
      Merchandise Planner

            
	
              26

            	
              Assistant
      Merchandise Buyer

            	 
      	
              24

            	
              Assistant
      Merchandise Buyer

            
	
              42

            	
              Director
      of Training & Performance Mgmt

            	 
      	
              25

            	
              Assistant
      Merchandise Planner

            
	
              40

            	
              Accounts
      Payable Clerk

            	 
      	
              45

            	
              Loss
      Prevention Regional Investigator

            
	
              40

            	
              Sr.
      Programmer/Analyst

            	 
      	
              27

            	
              Desktop
      Support Analyst

            
	
              60

            	
              Staff
      Accountant

            	 
      	
              39

            	
              Special
      Events Buyer

            
	
              40

            	
              Assistant
      Merchandise Planner

            	 
      	
              46

            	
              VP
      of Store Design & Construction

            
	
              42

            	
              Programmer/Analyst

            	 
      	
              23

            	
              Merchandising
      Assistant

            
	
              41

            	
              Vendor
      Analyst

            	 
      	
              52

            	
              Administrative
      Assistant

            
	
              37

            	
              Assistant
      Marketing Manager

            	 
      	
              43

            	
              Administrative
      Assistant

            
	
              47

            	
              Database
      Service Manager

            	 
      	
              28

            	
              Administrative
      Assistant

            
	
              48

            	
              Sr.
      Graphic Designer

            	 
      	
              84

            	
              Merchandise
      Buyer

            
	
              51

            	
              Executive
      Asst to President & CEO

            	 
      	
              50

            	
              Sr.
      Manager for PR & Special Events

            
	
              42

            	
              Assistant
      Merchandise Buyer

            	 
      	
              25

            	
              Assistant
      Special Events Buyer

            
	
              26

            	
              Marketing
      Assistant

            	 
      	
              44

            	
              Sr.
      Programmer/Analyst

            
	
              34

            	
              Business
      Analyst Manager

            	 
      	
              45

            	
              Benefits
      Administrator

            


    

    


    
      
         

      

      
        7

        
          

        

      

      
         

      

    

     

    EXHIBIT
A (continued)

    


    


    


    


    
      	
              Age

            	
              Job
      Title

            	 
      	
              Age

            	
              Job
      Title

            
	 
      	 
      	 
      	 
      	 
      
	
              59

            	
              Administrative
      Assistant

            	 
      	
              36

            	
              Group
      Manager, Bon Ton

            
	
              27

            	
              Assistant
      Merchandise Planner

            	 
      	
              50

            	
              VP/Group
      Manager, Macy's Central

            
	
              47

            	
              Administrative
      Assistant

            	 
      	
              45

            	
              Sr.
      Programmer/Analyst

            
	
              53

            	
              Office
      Services Assistant

            	 
      	
              55

            	
              Applications
      Manager

            
	
              67

            	
              Clerical
      - Merchandising

            	 
      	
              58

            	
              Sr.
      Programmer/Analyst

            
	
              58

            	
              Clerical
      - Received Merchandise

            	 
      	
              47

            	
              Executive
      Assistant to our Chairman

            
	
              51

            	
              Merchandise
      Coordinator

            	 
      	
              46

            	
              SVP
      of Human Resources

            
	
              31

            	
              Director
      of Benefits

            	 
      	
              22

            	
              Accountant

            
	
              56

            	
              SVP
      of Operations & Loss Prevention

            	 
      	
              52

            	
              Desktop
      Support & Telecomm Manager

            
	
              58

            	
              President
      & CEO

            	 
      	
              30

            	
              Systems
      Analyst

            
	
              46

            	
              Director
      of Human Resources

            	 
      	
              67

            	
              Applications
      Manager

            
	
              26

            	
              Assistant
      Merchandise Planner

            	 
      	
              51

            	
              VP
      of Systems Development

            
	
              24

            	
              Assistant
      Merchandise Planner

            	 
      	
              51

            	
              VP,
      Secretary & General Counsel

            
	
              45

            	
              Merchandise
      Analyst

            	 
      	
              50

            	
              Sr.
      Security Engineer/Architect

            
	
              45

            	
              Group
      Manager, Dillard's

            	 
      	
              31

            	
              Paralegal/Secretary

            
	
              36

            	
              Construction
      Manager

            	 
      	
              45

            	
              Payroll
      Clerical

            
	
              35

            	
              Financial
      Analyst

            	 
      	
              42

            	
              SQL
      DBA

            
	
              46

            	
              Benefits
      Manager

            	 
      	
              62

            	
              Accounts
      Payable Associate

            
	
              53

            	
              Vendor
      Analyst

            	 
      	
              44

            	
              Sr.
      Manager/DBA

            
	
              41

            	
              Merchandise
      Planner for Watches

            	 
      	
              53

            	
              Lab
      Technician

            
	
              54

            	
              Clerical
      in our Finance Department

            	 
      	
              36

            	
              Vendor
      Financial Relations Supervisor

            
	
              59

            	
              Vendor
      Analyst

            	 
      	
              45

            	
              Technical
      Accounts Payable Manager

            
	
              30

            	
              Sales
      Audit

            	 
      	
              50

            	
              Computer
      Room Supervisor

            
	
              31

            	
              Payroll
      Supervisor

            	 
      	
              50

            	
              UNIX
      Administrator

            
	
              64

            	
              Vendor
      Analyst

            	 
      	
              41

            	
              Vice
      President & Controller

            
	
              47

            	
              Vice
      President & DMM

            	 
      	
              36

            	
              General
      Accounting Supervisor

            
	
              30

            	
              Business
      Analyst

            	 
      	
              41

            	
              Clerical

            
	
              55

            	
              Loss
      Prevention Auditor

            	 
      	
              59

            	
              Assistant
      Controller & Sales Audit

            
	
              46

            	
              Sr.
      Merchandise Planner

            	 
      	
              58

            	
              Director
      of Vendor Financial Relations

            
	
              29

            	
              Merchandise
      Buyer

            	 
      	
              57

            	
              Office
      Services Assistant

            
	
              45

            	
              Associate
      Merchandise Buyer

            	 
      	
              31

            	
              Loss
      Prevention Auditor

            
	
              64

            	
              Executive
      Asst to Regional VP

            	 
      	
              49

            	
              Loss
      Prevention Regional Investigator

            
	
              37

            	
              Desktop
      Technician

            	 
      	
              58

            	
              VP
      of Tax

            
	
              35

            	
              Assistant
      Merchandise Buyer

            	 
      	 
      	 
      


    

    


    
      
         

      

      
        8

        
          

        

      

      
         

      

    

     

    EXHIBIT
B

    


    INDIVIDUALS
INELIGIBLE FOR SEVERANCE PACKAGE

    


    


    


    


    
      	
              Age

            	
              Job
      Title

            	 
      	
              Age

            	
              Job
      Title

            
	 
      	 
      	 
      	 
      	 
      
	
              27

            	
              Planner,
      Watcher

            	 
      	
              47

            	
              Assistant
      Director, Loss Prevention

            
	
              25

            	
              Merchandise
      Analyst, Watches

            	 
      	
              62

            	
              Director,
      Loss Prevention

            
	
              37

            	
              Group
      Manager - Gottschalk's

            	 
      	
              34

            	
              Administrative
      Assistant

            
	
              38

            	
              Systems
      Analyst

            	 
      	
              38

            	
              Director,
      Financial Reporting

            
	
              44

            	
              RVP/Group
      Manager

            	 
      	
              46

            	
              Cash
      Manager

            
	
              51

            	
              RVP

            	 
      	
              57

            	
              SVP,
      CFO

            
	
              45

            	
              Special
      Order Coordinator - Watches

            	 
      	
              42

            	
              Production
      Manager

            
	
              33

            	
              Merchandise
      Analyst

            	 
      	
              27

            	
              Coordinator,
      PR & Special Events

            
	
              40

            	
              Buyer
      Precious & Semi

            	 
      	
              33

            	
              Art
      Director

            
	
              26

            	
              Associate
      Buyer Diamond Fashion

            	 
      	
              47

            	
              Marketing
      Director

            
	
              25

            	
              Associate
      Buyer Diamond Fashion

            	 
      	
              68

            	
              Chairman
      & CEO

            
	
              53

            	
              Sr.
      Planner Bridal & Solitaire

            	 
      	
              41

            	
              Programmer

            
	
              38

            	
              Merchandise
      Analyst

            	 
      	
              53

            	
              SVP,
      CIO

            
	
              54

            	
              Clerical

            	 
      	
              37

            	
              Telecomm
      Analyst

            
	
              23

            	
              Asst.
      Buyer Semi-Precious

            	 
      	
              35

            	
              Applications
      Manager

            
	
              49

            	
              Planner
      - Gold Dept. Store

            	 
      	
              35

            	
              System
      Analyst

            
	
              23

            	
              Asst.
      Buyer Bridal & Solitaire

            	 
      	
              26

            	
              Jr.
      Business Analyst

            
	
              26

            	
              Merchandise
      Analyst

            	 
      	
              35

            	
              System
      Analyst

            
	
              33

            	
              Buyer
      - Gold Dept. Store

            	 
      	
              28

            	
              Budget
      & Staffing Analyst

            
	
              53

            	
              Vendor
      Analyst

            	 
      	
              54

            	
              EVP,
      Administration

            
	
              55

            	
              Manager,
      Vendor Financial Relations

            	 
      	
              49

            	
              VP,
      Staffing

            
	
              58

            	
              A/P
      Associate - Expense

            	 
      	
              26

            	
              HR
      Assistant

            
	
              61

            	
              A/P
      Associate - Merch. Payables

            	 
      	
              24

            	
              Benefits
      Assistant

            
	
              51

            	
              Supervisor,
      Expense Payables

            	 
      	
              51

            	
              Assistant
      Tax Director

            
	
              28

            	
              Accountant

            	 
      	
              52

            	
              Payroll
      Tax Accountant

            
	
              56

            	
              Supervisor,
      Accounting

            	 
      	
              49

            	
              Tax
      Accountant

            
	
              36

            	
              Staff
      Accountant - Gen. Accounting

            	 
      	
              49

            	
              Manager,
      Office Services

            
	
              52

            	
              Director,
      Corporate Accounting

            	 
      	
              58

            	
              Asst.
      Controller, Payroll

            
	
              34

            	
              Jr.
      Accountant

            	 
      	
              63

            	
              Director,
      Credit

            
	
              59

            	
              Fixed
      Assets Auditor

            	 
      	
              38

            	
              Director,
      Group Operations

            
	
              44

            	
              Supervisor,
      Sales Audit

            	 
      	
              32

            	
              Lease
      Administrator

            


    

    


    
      
         

      

      
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