Document:

Exhibit
      10.74

     

    US
      FOODSERVICE TM

     

    MASTER
      DISTRIBUTOR

    AGREEMENT

    

    FOR

     

    RUBIO’S
      RESTAURANTS, INC.

    
      
        
        

      

      
        
        

        
          

        

      

      
        
        

      

    

    MASTER
      DISTRIBUTOR AGREEMENT

    

    THIS
      AGREEMENT (hereinafter “Agreement”), is made on Jan.
      28 ,
      2008,
      by and between U.S. Foodservice, Inc., on its own behalf and on behalf of its
      subsidiaries (hereinafter, “USF”) and Rubio’s Restaurants, Inc., a Delaware
      corporation (hereinafter, “Customer” or “Rubio’s”).

    

    RECITALS

    

    
      	A.	
              Customer
                is the owner, operator, agent, or manager of certain facilities operating
                under  the
                Customer’s corporate name, “Rubio’s Restaurants";
                and

            

    

    

    
      	
              B.

            	
              Customer
                desires to designate a Master Distributor to perform a substantial
                portion
                of the purchasing, warehousing, and distribution functions for food
                and
                related non-food products for Rubio’s; and

            

    

    

    
      	C.	
              USF
                carries or is willing to carry certain products required by Customer;
                and

            

    

    

    
      	
              D.

            	
              USF
                desires to perform the functions of purchasing, warehousing, and
                distributing certain products for and to
                Customer.

            

    

    

    AGREEMENT

    

    NOW,
      THEREFORE, in consideration of the agreements and promises herein contained,
      and
      other good and valuable consideration, the receipt of which is hereby
      acknowledged, the parties agree as follows:

    

    
      	
              1.

            	
              SUBJECT
                MATTER OF AGREEMENT.
                Customer hereby appoints USF as its Master Distributor and USF hereby
                accepts such appointment. In connection therewith, Customer agrees
                to
                purchase from USF, and USF agrees to purchase, warehouse, sell and
                distribute to Customer certain products in accordance with the terms
                and
                conditions contained herein. A summary of program assumptions
                (“Assumptions”) used to create the Master Distribution Program as
                described herein and a list of Customer units to be serviced by USF
                are
                outlined on Attachment
                A.
                The service benefits defined for this program are automatically extended
                within the normal geographic distribution area of any USF distribution
                center outlined in Attachment
                A,
                provided all parameters and requirements of the program are met.
                The
                Assumptions are merely assumptions and good faith estimates used
                for
                establishment of the distribution program described in this Agreement
                and
                are not to be construed in any way as commitments by Customer.
                

            

    

    

    
      	
              2.

            	
              PRODUCTS.

            

    

    

    
      	 	
              a.

            	
              Product
                Categories.
                USF shall supply Customer with items ordered by Customer which are
                within
                the categories of products listed below, and such additional categories
                of
                products as the parties may agree to in writing (collectively, “Specified
                Products”). With respect to the categories of products to be distributed
                to Customer, USF offers a wide variety of Exclusive Brand Products
                that
                offer quality and value and are marketed
                under trademarks owned or licensed by USF or its affiliates.
                

            

    

     

    
      
        
        

      

      
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              b.

            	
              Specified
                Products.
                USF will maintain an appropriate inventory of all Specified Products,
                including proprietary products as defined below, under the following
                conditions:

            

    

    

    
      	 	
              i.
                

            	
              Customer
                purchases from USF a minimum of * **
                cases per week or *** turns per year, per Distribution
                Center.

            

    

    

    
      	 	
              ii.

            	
              A
                minimum of *** days written notice is required for new products to
                be
                brought into USF inventory from new vendors and *** days notice from
                existing vendors,

            

    

    

    
      	 	
              iii.

            	
              Customer
                will notify USF at least *** days in advance of special promotions
                that
                may cause unusual or excessive demand on inventory. Any product brought
                into USF inventory to address Customer unusual or excessive demand
                shall,
                in all events, be the responsibility of the ordering entity if USF
                buyers
                follow projected estimates of Customer.

            

    

    

    
      	 	
              iv.

            	
              If
                USF does not presently transact business with a supplier/packer designated
                by Customer, a written
                procurement agreement, which contains USF's standard representations,
                warranties and insurance requirements, from such supplier/packer
                is
                required before any product is brought into USF inventory. Customer
                shall
                use commercially reasonable efforts to assist USF, upon USF's request,
                in
                obtaining such an agreement. 

            

    

    

    
      	 	
              v.

            	
              Subject
                to the requirements set forth herein, Customer’s national contracts with
                manufacturers and manufacturer representatives will be honored by
                USF. As
                more specifically set forth in Section 4(g) below, under no
                circumstances will USF implement manufacturer deviated pricing without
                written confirmation from the specific manufacturer. If
                Customer has contracts with a given manufacturer for products not
                stocked
                by USF, Customer will give consideration to similar products stocked
                by
                USF, provided that the stocking manufacturer will equalize the pricing.
                Notwithstanding the foregoing, when the price of products has been
                negotiated directly between Customer and vendors, such vendors may
                attempt
                to place specific performance parameters on USF. These may include,
                but
                are not limited to, payment terms, purchase quantity minimums, pick-up
                minimums and reporting requirements. As USF must manage its own
                negotiations with vendors to control inventories, warehouse and receiving
                efficiencies, USF will not accept, and shall in no event be required
                to
                accept, such conditions established by Customer-specified vendors.
                However
                USF welcomes the opportunity to work with Customer’s manufacturers to
                negotiate terms for mutual value. USF retains exclusive responsibility
                for
                all in-bound logistics. 

            

    

     

    
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              c.

            	
              Proprietary
                Products.
                For purposes of this Agreement, “proprietary products” are products that
                USF has in inventory, in transit or for which non-cancelable orders
                have
                been placed, that have been purchased, transferred or consigned for
                Customer account, including without limitation, special order products,
                test products, menu special products, seasonal products, Customer
                label
                and non-Customer label products and other products brought into stock
                especially to service Customer account, including requests from Customer
                units. 

            

    

    

    
      	 	
              i.

            	
              USF
                recognizes Customer need to differentiate, among other things, in
                theme,
                menu and products. While it is USF’s desire to support Customer needs in
                the product area, the combination of warehouse capacity restraints,
                freight scheduling, receiving dock congestion and other issues requires
                USF to charge the following for any proprietary products beyond those
                items set forth below, carried for Customer
                account:

            

    

     

    
      
        	
                Category

              	
                #
                  of Slots

              
	
                Dry

              	
                * **

              
	
                Frozen

              	
                ***

              
	
                Refrigerated

              	
                ***

              

      

       

    

    Any
      changes to the number of slots shall be mutually agreed upon by the parties.
      Slot requirements greater than those listed above will be subject to an
      additional *** markup at USF’s sole discretion. USF will allow *** days to
      reduce the number of slots as needed in each category to comply prior to
      imposing any additional markup. 

     

    
      	 	
              ii.

            	
              Customer
                will be responsible for the disposition of proprietary products showing
                no
                movement for *** days (“Dead Inventory”) and all costs related thereto,
                including, without limitation, re-stocking and freight charges. If
                such
                Dead Inventory is not distributed within *** days thereafter, USF
                will be
                reimbursed for any loss on the cost of said product that is returned
                to
                vendors or disposed of in any manner other than distribution through
                normal channels. If said product is distributed through normal channels,
                the normal mark-up will apply. Customer will be responsible for
                re-stocking and freight charges. If
                Dead Inventory is not disposed of within *** days after becoming
                such, USF
                will move the Dead Inventory to outside storage, with the cost of
                the
                outside storage being the responsibility of
                Customer.

            

    

    

    
      	 	
              iii.

            	
              USF
                will notify Customer of proprietary products moving less than ***
                per week
                (“Slow Inventory”). Customer shall have *** days to increase movement of
                such Slow Inventory to *** per week. If such movement does not occur,
                USF
                may discontinue the stocking of such Slow Inventory, after existing
                inventory is depleted, and Customer may use an alternative item stocked
                by
                USF or consider an alternative procurement option (e.g. Next Day
                Gourmet,
                direct shipping from manufacturer, special order status, etc.).
                

            

    

     

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              iv.

            	
              In
                the event this Agreement is terminated for any reason, Customer will
                remain liable for proprietary products purchased at its direction.
                In such
                instance, that Customer agrees to purchase, or cause a third party
                to
                purchase, at full selling price, including the applicable category
                mark-up
                and any additional surcharges incurred by USF, all proprietary products.
                The pick-up of these products, either by Customer or a third party
                (acceptable to USF) at Rubio’s direction, shall be within * **
                days of termination for all frozen and refrigerated products and
                within
                *** days of termination date for all other products. Customer assumes
                responsibility for full payment to USF for all such products. Payment
                must
                be received by USF within *** days of Agreement termination. USF
                may, at
                its option, elect to subtract payment from credits or allowance payments
                due to Customer from USF. In the event such product is not removed
                from
                USF within the prescribed time frames, Customer understands and agrees
                that USF will dispose of such products and Customer will be responsible
                for the full payment for such product as stated above.
                

            

    

    

    Customer
      will be required to complete the New Product/Special Order Notification and
      Agreement (or equivalent) attached hereto as Attachment
      B for
      all proprietary products.

    

    
      	 	
              d.

            	
              Substitutions.
                In the event a Specified Product is out of stock or otherwise cannot
                be
                delivered to Customer as ordered, the following procedures shall
                be
                followed:

            

    

    

    
      	 	
              i.

            	
              A
                Designated Substitute Product shall be delivered to Customer. A Designated
                Substitute Product is a product identified by Customer’s designated
                representative as a permissible substitution for a Specified
                Product.

            

    

    

    
      	 	
              ii.

            	
              In
                the event there is not a Designated Substitute Product for the Specified
                Product ordered (or the Designated Substitute Product is unavailable),
                a
                product of like or greater quality will be delivered. Only if a Designated
                Substitute Product or a product of like or greater quality cannot
                be
                delivered and upon prior consent from Rubio’s, will a product of lesser
                quality be delivered.

            

    

    
      	 	 	 

    

    
      	 	
              iii.

            	
              In
                the event of any substitutions, USF shall promptly contact Customer
                and
                advise Customer of the substitutions. Any substitutions other than
                a
                Designated Substitute Product shall only be made with the prior approval
                of Customer.

            

    

     

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              iv.

            	
              All
                substitutions (or replacement products) will be priced in accordance
                with
                their applicable category markup percentage. On Designated Substitute
                Products or other specific substitutions, both USF and Rubio’s will agree
                on the price, before the substitution is shipped.
                

            

    

    

    
      	 	
              e.

            	
              Title
                and Risk of Loss.
                Unless
                otherwise agreed by the parties in writing, title and risk of loss
                to all
                products ordered on behalf of Customer shall pass upon delivery to
                the
                receiving dock of Customer, subject to rejection of certain items
                by
                notation on the invoice or notification by Customer to USF in accordance
                with the terms of this Section 2(e). All deliveries may be checked
                in
                jointly by the driver of the delivery vehicle and an authorized
                representative of Customer, both of whom shall note on the invoice
                any
                shortages and damaged or rejected products. Customer shall have
                * **
                hours from the time of delivery to notify USF (i) of any concealed
                damage
                or rejected products or (ii) with respect to products not jointly
                checked
                in, to note any shortages, damages, or rejected products; provided,
                however, Customer's rights to notify USF and return any such product
                shall
                be subject to properly maintaining, storing and segregating products
                in a
                manner that ensures that non-damaged and non-rejected products are
                viable
                for resale. USF shall ensure that all billings reflect all shortages
                and
                damaged or rejected products noted on the invoice. Customer shall
                make
                mutually acceptable arrangements through the applicable USF order
                department for any products to be returned to USF. USF shall issue
                a
                receipt to Customer for any products picked up for return to ensure
                that
                Customer receives a proper credit therefore. Notwithstanding the
                foregoing, Customer may not return any refrigerated ready to eat
                products,
                unless such products were delivered to Customer in error as a result
                of
                USF’s negligence or willful
                misconduct.

            

    

    

    
      	
              3.

            	
              SERVICE
                ARRANGEMENTS.
                Order, delivery and credit memo procedures have been included as
                Attachment
                C hereto
                which is made a part hereof.

            

    

    

    
      	 	
              a.

            	
              Deliveries. While
                USF’s goal is to accommodate Customer needs and preferences regarding
                delivery days and hours, the pricing of this Agreement and/or certain
                market transportation conditions may dictate USF’s need to route
                deliveries for utmost efficiency. As such, while USF will review
                Customer’s delivery preference, USF reserves the option to assign specific
                delivery days and/or maintain open delivery windows to Customer’s
                locations. All such delivery designations shall be reviewed with
                Customer
                prior to the initiation of the program. USF agrees not to make deliveries
                at any stores between *** .

            

    

    

    
      	 	
              b.

            	
              On-Line
                Electronic Order Entry System.
                The financial evaluation of this Agreement included the efficiencies
                that
                Customer’s use of USF’s electronic ordering system, such as the USF web
                based ordering system or Tranzmit, the USF desktop software ordering
                system, will provide to USF. USF’s order entry system provides complete
                order information, including confirmation. Wherever possible, USF
                encourages its Customers to use electronic means of ordering. The
                USF
                website will provide the Customer with real time visibility to Customer's
                standard Order Guide, the ability to order online, information on
                outstanding orders and historical information on past purchases.
                Additionally, the website allows users to search the USF catalog
                of
                products and gain access to real time pricing of items even those
                not on
                Customer's Order Guide. USF agrees that it will, at the direction
                of
                Rubio’s, block access to non-approved items or limit access to items on
                the Rubio’s Order Guide for Customer Restaurants and Participating
                Franchisees. USF agrees to provide to Customer at no additional charge
                use
                of the company's Internet based order entry system. However, requests
                to
                integrate USF's Internet infrastructure to Customer's own or 3rd
                party
                provided ordering system may carry additional charges not covered
                in this
                Agreement. 

            

    

     

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    While
      it is a necessary economic component of this Agreement, USF recognizes that
      a
      transition period to begin ordering electronically may be necessary. Therefore,
      during the first * **
      days of Customer purchasing under this Agreement, Customer may place orders
      using the Customer Service Department of the USF distribution center(s) assigned
      to service Customer’s units without any additional charge. After the initial ***
      day purchasing period has elapsed, all orders placed to USF by Customer outside
      of the electronic ordering system will be assessed a charge of $ *** per
      invoice, except in the event that the electronic ordering system is not
      functioning properly. 

    

    
      	 	
              c.

            	
              Order/Delivery
                Schedule.
                A next day or skip-day order delivery schedule will be mutually determined
                to achieve optimum service levels.

            

    

    

    
      	
            	d.	
              Special
                Arrangements.
                Should Customer request the use of a “loaner” truck, USF will
                make every attempt to accommodate supplying a truck for special occasions.
                The price associated with use of the truck, the condition of the
                truck and
                driver wages will be the responsibility of the Customer. Customer
                will be
                required to sign a hold harmless agreement (in a form prescribed
                by USF)
                prior to its use of the truck. 

            

    

    

    
      	
            	e.	
              Split
                Case Surcharge.
                To help defray additional handling expenses and increased damage
                loss experience, USF, in its sole discretion, may choose to make
                available
                products sold in units less than manufacturer’s standard containers, and
                will upcharge an additional $ *** per
                unit.

            

    

    

    
      	
            	f.	
              Restocking
                Fee.
                USF may, at its option, agree to accept product returns from Customer
                for reasons other than USF delivery error. Such product must be unopened,
                full case non-perishable product, in good condition with adequate
                shelf
                life remaining to allow for resale. To defray USF’s additional handling
                expenses for the return of such products, USF reserves the right
                to charge
                a restocking fee of *** of the selling price. Customer returns of
                certain
                products, including but not limited to, seasonal, special order,
                discontinued or promotional products will not be accepted unless
                Customer
                or the vendor of such products agree to reimburse USF for selling
                price
                and other expenses involved.

            

    

     

    
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              g.

            	
              Average
                Case Size Requirements.
                If, and to the extent, the case size
                of any proprietary product increases the current case size of such
                proprietary product, if any, USF shall have the right, upon ten (10)
                days
                prior written notice to Customer, to increase the markup or margin
                in an
                amount mutually agreed by Customer and USF sufficient to compensate
                USF
                for the loss in revenue resulting from such
                increase.

            

    

    
      	 	 	 

    

    4. PRICING
      STRUCTURE.

    

    
      	 	
              a.

            	
              Price.
                The unit price of product to Customer shall equal USF’s delivered price
                (as hereinafter defined) plus the mark-up as outlined below less
                discounts or allowances shown on the face of the invoice
                (such discounts or allowances to mean manufacturer generated discounts
                or
                allowances on particular items for set periods of time and which
                are
                specifically to be passed on to the Customer).
                Except for Exclusive Brand Products, USF’s delivered
                price is defined as (A) where product price includes freight to USF's
                distribution center, the invoice price to USF's distribution center
                from a
                manufacturer, supplier, packer, broker, USF business unit or affiliate,
                or
                any other vendor (collectively “manufacturer or Supplier”); or (B) f.o.b.
                unit price reflected on the purchase order to USF's distribution
                center
                from a manufacturer or supplier plus standard freight (as hereinafter
                defined) to USF's distribution center. USF may negotiate or set invoice
                prices with its manufacturers or suppliers provided that such prices
                shall
                apply consistently to all Customers which are serviced by the same
                USF
                division. For Exclusive Brand products, * **
                .
                The invoice price or price list that serves as the basis for calculating
                delivered price may include Earned Income (as defined in Section
                4(h)
                below) and shall not be adjusted for, and Customer shall not be entitled
                to, Earned Income, promotional allowances, cash discounts, prompt
                pay
                discounts, growth programs or any other supplier payments payable
                to USF.
                Once
                Customer has established (and USF has agreed to honor) vendor deviated
                pricing arrangements pursuant to the terms herein, USF will not negotiate
                the invoice price (other than with respect to the mark-up and freight)
                for
                such items. Unless in-bound freight is included in vendor’s delivered
                pricing, standard freight charges will be based on market conditions
                and
                will not exceed the freight rate normally payable by the USF distribution
                center for inbound shipments of regular quantity requirements of
                such
                products. Freight charges may include common or contract carrier
                charges
                by the product vendor or a carrier, and/or charges billed by USF
                for its
                freight management service. It
                is expressly acknowledged and agreed that USF may manage freight
                and earn
                income from its freight management activities, provided that the
                delivered
                price shall not exceed the f.o.b. unit price plus standard freight
                price
                normally payable by the USF distribution center for inbound shipments
                of
                regular quantity requirements of such products that would have been
                paid
                had freight not been managed.
                For Proprietary Products, Rubio's and USF agree to work together
                on
                inbound freight opportunities that will optimize the inbound price
                of such
                items by mutually working with Rubio's suppliers to make inbound
                freight
                more cost effective for both parties.

            

    

    
       

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            	b.	
              Price
                Structure.
                The price structure mark-up for this Agreement on the following product
                categories shall be:

            

    

     

    MARK-UP
      (Per Case)

    

      
        	
                USF
                  Corona*

              	
                
                  $
                    ***

                

              
	
                USF
                  Phoenix*

              	
                $
                  ***

              
	
                USF
                  Denver/SLC*

              	
                $
                  ***

              
	 	 
	
                USF
                  San Francisco** 

              	
                $
                  ***

              

      

       

    

    Exceptions
      to Above:

    Chemical
      and Coca Cola contracts, and pricing to be determined separately.

     

    The
      above
      pricing structure was generated on the basis of system wide average deliveries
      of $ ***. The minimum delivery requirements under the terms of this agreement
      will be $ ***. Any delivery less than $ *** will be subject to a $ ***
      distribution fee plus the normal markups. These minimum deliveries are subject
      to the following exceptions: new store openings (first *** days); initial
      contractor deliveries (i.e. coke syrup for fountain set-up; towel and TP
      dispensers, etc.); and any off-cycle due to weather, USFS mistakes, and delivery
      interruption not attributable to Rubio's. 

    

    
      	 	
              c.

            	
              Price
                Guarantees and Adjustments.
                Pricing will be guaranteed for *** . Exceptions to monthly pricing
                will
                include eggs, dairy, fresh produce, oil and oil based products, seafood,
                meat, poultry and other items mutually deemed as commodity in nature,
                which will be priced *** and not controlled by contract. USF
                shall have the right to immediately adjust the sales price of any
                Specified Products if the replacement delivered price of such products
                increases by *** or more of USF's delivered price, in which case
                the sales
                price shall be re-established by applying the applicable mark-up
                amount to
                the increased delivered price. 

            

    

    

    
      	 	
              d.

            	
              Fuel
                Adjustment.
                Customer shall pay a fuel surcharge, if applicable, in accordance
                with the
                chart set forth below. The base fuel price is $ *** per gallon. The
                "weekly retail on highway diesel" national average fuel price will
                be
                monitored using the EIA weekly report, which can be accessed at
                http://tonto.eia.doe.gov/oog/info/wohdp/diesel.asp.
                An adjustment to the fuel surcharge will be made based on a monthly
                review
                (the "Review Period") of the diesel fuel price. The surcharge shall
                be
                based on the average diesel fuel price from the preceding 4-week
                period
                (5-weeks in one month per quarter) (the "Indexed Fuel Price"), and
                implemented at the beginning of each calendar month. The fuel surcharge
                may be increased or decreased according to the chart set forth below.
                Adjustments will be applied or removed as of each Review
                Period.

            

    

    
       

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              Index
                Fuel Price

            	 	
              Surcharge
                Per Delivery

            
	 	 	 
	 	 	 
	
              * **

            	 	
              ***

            

    

     

    
      	
            	e.	
              Incentives

              The
                pricing proposal is based on current metrics for delivery sizes and
                frequency and product specifications as outlined in Attachment A.
                USF will
                pass through savings to Rubio’s for improved distribution metrics in the
                following areas:

            

    

    

    i.
      Delivery
      Size Incentive:
      To
      encourage Customer to improve operational efficiency, Customer will be entitled
      to receive an incentive based upon the following performance
      schedule:

    

    Average
      Delivery Size Per Quarter  Quarterly
      Incentive to Rubio’s

     

    ***

     

    Average
      delivery size will be calculated based upon quarterly completed net purchases
      (gross purchases net of rejected
      or returned product, pricing credits, purchases related to "will calls" (or
      other Customer pick-ups) and any applicable rebate payments made during the
      incentive period) divided by
      the
      number of deliveries
      by routed trailer. "Will calls" will not qualify for consideration as a
      delivery. For purposes of computing average delivery size, any delivery made
      by
      USF solely due to USF's error shall not be counted as a delivery. Delivery
      size
      and the number of deliveries shall be measured separately for each Customer
      unit
      (unless otherwise agreed to by USF and Customer). 

    

    The
      incentive payment amount will be calculated by multiplying the applicable
      incentive rate by the completed net purchases for each Customer unit for the
      respective incentive period (after taking into account the exclusions and
      limitations described in the preceding paragraph and below) and will be paid
      by
      check within 30 days following the close of the respective incentive period.
      Notwithstanding anything to the contrary set forth herein, the incentive payment
      calculation shall exclude products where the price USF must charge Customer
      is
      specified in a national
      agreement between USF and a vendor (e.g., Ecolab, Coke and Pepsi).
      Such
      excluded products will, however, be included when computing average delivery
      size and determining the applicable incentive rate in accordance with the terms
      of the preceding paragraph.

    

    ii. Advance
      Payment Incentive:
      If
      Customer elects to prepay (or deposit in advance) any amounts for Specified
      Products (excluding credit or debit card payments) (i.e., pay before the invoice
      date of such products), then USF will pay Customer an incentive
      amount based
      upon *** of such prepayment/deposit amount. The incentive will be paid monthly
      and within thirty (30) days following the close of the respective
      monthly period.
      

    Rubio's
      represents and warrants that payment of the foregoing incentives is not
      prohibited by law or by any contract to which it is bound. Rubio's shall defend,
      indemnify and hold harmless USF from any loss, liability or expense (including
      reasonable attorney’s fees) resulting from a breach of this representation and
      warranty. Any deviation from payments voids the foregoing
      incentives.

     

    *** Portions
      of this page have been omitted pursuant to a request for Confidential Treatment
      filed separately with the Commission.

    
 

    
      
        
        

      

      
        10

        
          

        

      

      
        
        

      

       

       

    

    
      	 	
              f.

            	
              Rounding.
                To simplify pricing, receiving and inventory valuation, USF rounds
                all
                prices with calculated penny fractions to the next highest penny
                per unit
                of sale.

            

    

    

    
      	
            	g.	
              Deviated
                Price Programs.
                Subject to the requirements set forth in this Agreement, USF agrees
                to
                maintain deviated pricing programs in its contract pricing system
                when
                deviated price(s) has been negotiated directly between Customer and
                vendors. USF may impose a charge upon vendors providing deviated
                pricing
                in part to help defray additional administrative, systems, financing
                and
                other charges incurred by USF in handling products subject to price
                deviations. USF will only maintain those deviated price programs
                documented by the vendor and communicated to USF via notice on vendor
                letterhead, via electronic file or by completion of a USF “Deviated Price
                Program” form. The communication shall, at a minimum,
                contain:

            

    

     

    
      	 	i.	Adequate lead time of * **
              working days prior to the month to
              be implemented

      	 	
              ii.

            	
              Program
                start/end dates

            

    

    
      	 	
              iii.

            	
              Information
                pertaining to deviated price type (delivered to distributor, allowance,
                f.o.b. origin)

            

    

    
      	 	
              iv.

            	
              Information
                on specific products covered, including manufacturer product
                code

            

    

    
      	 	
              v.

            	
              Signature
                of vendor representative authorized to offer
                program

            

    

    
      	 	
              vi.

            	
              Vendor
                contact

            

    

    

    USF
      will
      not be responsible for collection, payment or any reimbursement of monies due
      to
      Customer as a result of vendors supplying inadequate information, communication
      received after program start date, predated or retroactive programs. As USF
      acts
      as an administrator regarding negotiated deviated price programs, USF will
      not
      be held liable for any vendor omissions or errors in maintaining the programs
      and all such related recoveries shall be from the involved vendor. Upon reaching
      the stated end date of a deviated pricing program, based on the vendor
      documentation described above, USF’s pricing to Customer will revert to the
      regular price structure as described in Section 4 above. The vendor will be
      responsible for supplying updates/extensions on existing programs based on
      the
      description and timing set forth above.

    

    h. Value
      Added Services and Transactional Payments.
      For
      purposes of this Agreement, "Earned Income" means income, which may include
      profit, that USF retains for its own use and generates for and as a result
      of
      its value added services and from transactional payments, discounts or
      investments, including, without limitation, cash or prompt pay discounts and
      amounts earned or charged due to competitive conditions (as determined by USF).
      USF and its affiliates provide value added services such as regional and
      national marketing, freight management, procurement leverage, consolidated
      warehousing, quality assurance, and performance-based product marketing. Earned
      income that USF retains for value-added services includes, but is not limited
      to, promotional allowances, growth programs, or any other Supplier payment
      received by USF, excluding manufacturer generated discounts or allowances on
      particular items for set periods of time and which are specifically, or are
      otherwise, reflected in the amounts shown on the face of the Supplier invoice
      and intended to be passed on to Customer or which are designated in writing
      to
      USF to be passed on to Customer. The delivered price shall not be adjusted
      for,
      nor shall Customer be entitled to, monies that USF receives as Earned Income.
      USF may negotiate or set the amount of Earned Income it receives with its
      Suppliers. 

     

    *** Portions
      of this page have been omitted pursuant to a request for Confidential Treatment
      filed separately with the Commission.

     

    
      
        
        

      

      
        11

        
          

        

      

      
        
        

      

    

    
 

    
      	 	
              5.

            	
              FINANCIAL.
                Rubio’s
                payment terms are set at * **
                Days (which means that payment is due at the USF office *** calendar
                days
                after the date of each invoice properly submitted via EDI). Terms
                are
                subject to prior and ongoing corporate credit approval.  Customer
                shall execute a USF Customer application and agreement, in the form
                prescribed by USF from time to time. Acceptable
                forms of payment include cash, wire transfer or bank draft only.
                USF
                reserves the right to require the annual submission of audited financial
                statements, including a statement of cash flow, in order to ensure
                continuing confirmation of the approved payment terms. Customer shall
                be
                responsible for all financial obligations for their respective orders
                placed under this Agreement. USF
                shall charge interest in accordance with the terms of the Customer
                application and agreement, on all monies due beyond the agreed upon
                credit
                terms. 

            

    

    

    
      	 	
              a.

            	
              Notwithstanding
                anything contained herein or in any other agreement to the contrary,
                to
                the extent there is any material adverse change in Customer’s
                creditworthiness or financial capabilities or to the extent Customer
                experiences other adverse circumstances which affect its ability
                to meet
                the payment terms established hereunder, USF shall have the right
                to
                immediately change the terms outlined herein including, but not limited
                to, Customer’s payment terms and service arrangements.
                

            

    

     

    
      	
            	b.	
              Sales
                and Use Tax on Purchases; Exemptions Therefrom on Purchases for Resale
                 or
                by Exempt Organizations.
                Customer shall be responsible for the payment of  any
                and all sales and/or use tax on purchases made by Customer from USF;
                 provided,
                however, that if Customer provides exemption documentation as  described
                on Attachments
                D and
                E
                hereto,
                Customer may be exempt from the  payment
                of such sales and/or use tax. Customer acknowledges and agrees that
                the
                 exemption
                requirements described in this Section and Attachments
                D and
                E
                and  for
                each jurisdiction may change if such jurisdiction's laws or policies
                are
                revised.  Customer
                agrees to provide USF with such documentation as USF may require
                in
                 order
                to meet any such revised laws or
                policies.

            

    

    

    
      	6.	
              ACCOUNT
                MANAGEMENT.

            

    

    

    
      	 	
              a.

            	
              Personnel.
                

            

    

     

    *** Portions
      of this page have been omitted pursuant to a request for Confidential Treatment
      filed separately with the Commission.

    
      
        
        

      

      
        12

        
          

        

      

      
        
        

      

       

    

    
      	 	
              i.

            	
              USF
                will assign a corporate account manager to coordinate the management
                of
                Customer’s needs.

            

    

    

    
      	 	
              ii.

            	
              USF
                will also appoint a division chain account manager to coordinate
                activities and ensure program integrity at the unit
                level.

            

    

    

    
      	 	
              iii.

            	
              Each
                participating division will assign a non-commissioned telephone Customer
                service representative to Customer.

            

    

    

    
      	 	
              iv.

            	
              USF’s
                corporate headquarters in Columbia, Maryland will serve as a resource
                for
                all divisions involved in this program.

            

    

    

    
      	 	
              b.

            	
              Program
                Review.
                The parties shall conduct quarterly, semi-annual or annual review
                to
                discuss and monitor the implementation of this program and evaluate
                ways
                of improving its day-to-day operation and achieving additional operational
                and price efficiencies. Participants in such reviews shall include
                Customer’s designated representative and USF’s National Account
                representatives, together with other representatives of both parties
                as
                mutually agreed. Should
                the results of the review reveal that the parameters of the Program
                are
                significantly different than those outlined on Attachment
                A,
                USF reserves the right to propose a new program, including mark-up
                structure, service arrangements and credit terms, or terminate the
                Agreement pursuant to the terms of Section
                8(d).

            

    

    

    
      	 	
              c.

            	
              MIS
                Capabilities.
                Various computer-generated reports are available to Customer utilizing
                USF’s data programs and formats. Reports may be printed or supplied
                electronically on a monthly and/or quarterly basis. Reports consisting
                of
                product usage, sales volume, delivery size, and vendor allocation
                are
                considered industry standard and shall be provided. Should Customer
                require customized reporting, USF will determine the price to develop
                such
                customized reports, and Customer will be responsible for the price
                to
                develop said reports. Notwithstanding the above, USF and Customer
                recognize that Customer needs to track purchases from all approved
                suppliers and, as a result, will require that USF report to Customer
                on a
                monthly basis purchases by location categorized by the current account
                codes used in the Company Restaurant Order Guides.
                

            

    

    

    Monthly
      price verification report will be sent to Customer within 4 days after order
      guides are generated, but at least 5 days prior to price implementation.

    

    
      	 	
              7.

            	
              PRICE
                VERIFICATION.
                Upon no less than * **
                weeks written notice and during regular business hours, but no more
                frequently than once every *** months, Customer may examine documentation
                to support pricing of products sold to Customer pursuant to this
                Agreement; provided, however, that any such verification shall be
                limited
                to no more than *** items with one price point verification per item.
                If
                such documentation is unavailable at the distribution center office,
                USF’s
                computer generated reports will be made available at the distribution
                center office or the audit may be conducted at USF’s headquarters, at
                USF’s option. The invoice date to be verified shall be limited to fall
                within the thirteen (13) weeks immediately preceding such verification.
                Certain vendors/suppliers provide USF with electronic statements
                as the
                billing mechanism. In such instance, these vendor electronic files
                will be
                considered valid audit tools. 

            

    

     

    *** Portions
      of this page have been omitted pursuant to a request for Confidential Treatment
      filed separately with the Commission.

    
      
        
        

      

      
        13

        
          

        

      

      
        
        

      

    

    
      	 	
              a.

            	
              Only
                USF and Customer management personnel will participate in the price
                verification. Customer guarantees the confidentiality of information
                provided by USF. In the rare circumstance where Customer and USF
                agree
                that Customer may utilize the services of an outside consultant to
                aid
                Customer in the price verification, said consultant shall be required
                to
                execute a confidentiality agreement with USF as a condition to the
                consultant’s participation in the price verification. USF reserves the
                right of final approval for the use of any outside consultant, such
                approval not to be unreasonably
                withheld.

            

    

    

    
      	 	
              b.

            	
              Credit
                or
                debit
                memos for any uncontested adjustments determined by a price verification
                process will be processed at Customer’s direction within one (1) week.
                Details of this procedure are listed in Attachment
                C hereto.

            

    

    

    
      	 	
              c.

            	
              Price
                verification audits will not interfere with USF year-end accounting
                practices.

            

    

    

    
      	 	
              d.

            	
              Any
                monies due Customer from the price verification process will be reduced
                by
                all monies due USF that are beyond the agreed upon credit
                terms.

            

    

    

    
      	 	
              e.

            	
              In
                the event of any dispute arising out of or relating to the Audit,
                the
                parties shall seek to resolve the matter amicably through mutual
                discussions conducted diligently in good faith by both
                parties.

            

    

    

    
      	
              8.

            	
              TERM
                AND TERMINATION.

            

    

    

    
      	 	
              a.

            	
              The
                term of
                this Agreement shall commence on January 28, 2008 and shall continue
                for a
                period of 3 years through January 27, 2011, unless sooner terminated
                in
                accordance with the provisions hereof. The parties acknowledge and
                agree
                that the term of this Agreement may be extended in writing signed
                by both
                parties for an additional one year (extending the term until January
                27,
                2012). 

            

    

     

    
      	 	
              b.

            	
              Upon
                the occurrence of a Breach (as defined below) of this Agreement,
                the
                non-breaching party may terminate this Agreement, at its option and
                upon
                written notice of termination to the breaching party, and except
                as
                provided herein, may seek any and all remedies available at law or
                in
                equity in connection with the
                Breach.

            

    

    

    
      	
            	c.	
              A
                Breach of this Agreement is defined
                as:

            

    

     

    
      
        
        

      

      
        14

        
          

        

      

      
        
        

      

    

    
 

    
      	 	
              (i)

            	
              USF’s
                or Customer’s, as the case may be, failure to perform any material term,
                covenant or agreement contained herein or in any document or instrument
                delivered pursuant to or in connection with this Agreement, which
                failure
                continues uncured for thirty (30) days after written notice of such
                failure has been delivered by the non-breaching party; provided,
                however,
                that if such failure has previously occurred during the preceding
                six (6)
                months, the cure period shall be fifteen (15) days; provided, further,
                that there shall be no right to cure for failure by Customer to make
                timely payments in accordance with the payment terms established
                in
                Section 5 above; or

            

    

    

    
      	
            	(ii)	
              Either
                party’s application for or consent to the appointment of a receiver,
                custodian, trustee or liquidator; inability to pay its debts as such
                debts
                become due; general assignment for the benefit of its creditors;
                commencement of a voluntary case under the United States Bankruptcy
                Code;
                filing of a petition seeking to take advantage of any other law of
                any
                jurisdiction relating to bankruptcy, insolvency, reorganization,
                winding-up, or composition or readjustment of debts or commencement
                by a
                third party of a proceeding commenced for any similar relief under
                any law
                of any jurisdiction relating to bankruptcy, insolvency, reorganization,
                winding-up, or readjustment of its debts, and such proceeding shall
                continue undismissed for a period of Ninety (90) days. 

            

    

    

    
      	 	
              d.

            	
              Notwithstanding
                anything contained herein to the contrary, either party may terminate
                this
                Agreement without cause upon sixty (60) days prior written
                notice.

            

    

    

    
      	
              9.

            	
              CONFIDENTIALITY.
                USF and Customer agree that all information as to source, quantity,
                and
                price of goods and services disclosed or obtained in connection with
                this
                Agreement and the performance of this Agreement shall be maintained
                in
                confidence and shall not be released to any private third party for
                any
                reason whatsoever other than pursuant to a validly issued subpoena
                from a
                court or governmental authority having jurisdiction over the party,
                pursuant to the rules, regulations or requirements of any state or
                federal
                agency or department or pursuant to a discovery request made under
                applicable court rules and to which the party is required to respond.
                Notwithstanding
                the foregoing, Customer acknowledges and agrees
                that USF shall be entitled to use this information as USF deems necessary
                or desirable in connection with USF's internal business needs, including
                but not limited to USF's (i)
                provision of information to a third party for the purpose of obtaining
                vendor rebates or allowances, and (ii)
                provision of information to third parties for other marketing
                purposes.

            

    

     

    
      	10.	
              WARRANTY
                AND LIMITATION OF LIABILITY.
                USF shall use reasonable efforts to obtain warranties or representations
                from its suppliers that the goods to be furnished hereunder are pure,
                unadulterated, and of first rate quality and that they shall be
                merchantable and fit for the ordinary purpose for which they are
                intended.
                USF warrants that its Exclusive Brand Products are pure, unadulterated,
                and of first rate quality and that they  shall
                be merchantable and fit for the ordinary purpose for which they are
                intended. USF warrants that the services to be performed by it under
                this
                Agreement shall be performed in a professional, workmanlike and timely
                manner by competent personnel. EXCEPT AS SPECIFICALLY SET FORTH IN
                THIS
                SECTION 10, ALL WARRANTIES, GUARANTEES, AND REPRESENTATIONS, EITHER
                EXPRESSED OR IMPLIED, WHETHER ARISING UNDER ANY STATUTE, COMMON LAW,
                USAGE
                OF TRADE, COURSE OF DEALING OR OTHERWISE, INCLUDING IMPLIED WARRANTIES
                OF
                MERCHANTABILITY AND FITNESS FOR A PARTICULAR PURPOSE, ARE HEREBY
                EXCLUDED.
                EXCEPT
                FOR ANY RECKLESS OR WILLFUL VIOLATION OF THIS AGREEMENT OR A BREACH
                BY
                CUSTOMER OF ITS CONFIDENTIALITY OBLIGATIONS OR RELATING TO USF'S
                INTELLECTUAL PROPERTY, NEITHER
                PARTY SHALL IN ANY WAY BE LIABLE FOR ANY SPECIAL, INCIDENTAL, INDIRECT,
                CONSEQUENTIAL, EXEMPLARY OR RELIANCE DAMAGES, EVEN IF IT IS ADVISED
                OF THE
                POSSIBILITY OF SUCH DAMAGES. Notwithstanding the foregoing, USF shall
                defend, indemnify and hold harmless Customer for damage to property
                or
                injury or death to persons arising out of the gross negligence or
                willful
                misconduct of USF arising under this Agreement, including but not
                limited
                to any claim which results from a product that was adulterated
                or misbranded (when bearing labels furnished by USF) within the meaning
                of
                the Federal Food, Drug, and Cosmetic Act, as amended, due to the
                gross negligence or willful misconduct of
                USF.

            

    

     

    
      
        
        

      

      
        15

        
          

        

      

      
        
        

      

    

    
 

    
      	11.	
              MISCELLANEOUS.

            

    

    

    
      	 	
              a.

            	
              Entire
                Agreement.
                This
                Agreement and the attachments and exhibits attached hereto constitute
                the
                entire agreement between the parties relating to the subject matter
                hereof
                and may not be modified except by an agreement in writing executed
                by the
                party hereto against whom the modification is sought to be enforced.
                This
                Agreement supersedes all prior agreements, arrangements, discussions
                and
                understandings between the parties hereto relating to the subject
                matter
                hereof, and all purchase orders submitted by Customer after the effective
                date hereof shall be subject to the terms of this Agreement, conflicting
                terms contained in any invoice to the contrary notwithstanding. If
                the
                terms and conditions set forth in this Agreement conflict with the
                terms
                and conditions of any attachment or exhibit attached hereto, then
                the
                parties acknowledge that the terms and conditions of this Agreement
                shall
                control.

            

    

    

    
      	 	
              b.

            	
              Force
                Majeure.
                Neither party will be in default in the performance of its obligations
                under this agreement if such performance is prevented or delayed
                because
                of war, hostilities, revolution, civil commotion, epidemic, shortage
                in
                supply, fire, wind, earthquake or flood, use of any law, order,
                proclamation, regulation or ordinance of any government, or of any
                subdivision thereof, because of Acts of God or for any other cause,
                whether similar or dissimilar to those enumerated, that is beyond
                the
                reasonable control and without the fault or negligence of the party
                whose
                performance is affected. If a force majeure event prevents USF from
                supplying all of the product needs of its Customers, USF shall allocate
                such product as is available to USF among its Customers in such manner
                as
                USF reasonably determines. No force majeure event shall excuse Customer
                from its payment obligations contained herein.

            

    

    

    
      	 	
              c.

            	
              Choice
                of Law.
                This Agreement shall be governed by and construed and enforced in
                accordance with the laws of the State of Delaware without reference
                to the
                conflicts of laws principles thereof. For
                purposes of any legal action or proceeding brought by either party
                with
                respect to this Agreement, the parties irrevocably submit and consent
                solely to the exclusive jurisdiction and venue of the appropriate
                federal
                court situated in or near San Diego County, California.  

            

    

     

    
      
        
        

      

      
        16

        
          

        

      

      
        
        

      

    

    
 

    
      	 	
              d.

            	
              Attorney’s
                Fees.
                In the event this Agreement is breached, the breaching party shall
                pay any
                and all reasonable attorney’s fees and relevant costs incurred by the
                non-breaching party as a result of the
                breach.

            

    

    

    
      	 	
              e.

            	
              Assignment.
                This Agreement may not be assigned by either party without the prior
                written consent of the other, which consent shall not be unreasonably
                withheld; provided, however, that (i) either party may assign this
                Agreement to any current or after-acquired affiliate without the
                consent
                of the other (provided further that in the case of Rubio’s any such
                assignment shall be subject to USF's credit review and approval)
                and (ii)
                USF assign
                its accounts receivables and related contract rights
                hereunder.
                In the event this Agreement is assigned, the assignor shall in no
                event be
                relieved of or be released from its obligations contained herein.
                

            

    

    

    
      	 	
              f.

            	
              No
                Agency.
                Nothing contained in this Agreement shall be construed or interpreted
                as
                creating an agency, partnership, co-partnership or joint venture
                relationship between the parties. 

            

    

    

    
      	 	
              g.

            	
              Non-Discrimination.
                USF is an equal opportunity employer. It is the policy of USF to
                comply
                with all applicable state and federal laws prohibiting discrimination
                in
                employment based on race, age, color, sex, national origin, disability,
                religion or other protected classification. Customer acknowledges
                that it
                is also an equal opportunity employer and that it will comply with
                all
                applicable state and federal laws prohibiting discrimination in employment
                based on race, age, color, sex, national origin, disability, religion
                or
                other protected classification.

            

    

    

    
      	 	
              h.

            	
              Notices.
                All notices required or permitted to be given hereunder shall be
                in
                writing and sent by an overnight delivery service, or by United States
                registered or certified mail, postage prepaid, return receipt requested,
                addressed to the parties as
                follows:

            

    

    

    
      	
            	TO
              CUSTOMER:	
              TO
                USF:

            

    

    

    
      	 	
               

            	
              Rubio’s
                Restaurants, Inc. 

            

    

    
      	 	
               

            	
              1902
                Wright Place, Suite 300

            

    

    
      	 	 	
              Carlsbad,
                California 92008

            

    

    
      
        	
              	Attn:
                President____________  	Attn:__________________

      

    

     

    
      	 	 	
              or
                to such other addresses as the parties may direct by notice given
                as
                hereinabove provided. Notice shall be deemed given when received
                as
                evidenced by the return receipt or the date such notice is first
                refused,
                if that be the case.

            

    

    

    
      
        
        

      

      
        17

        
          

        

      

      
        
        

      

    

    

     

    As
      evidence of this Agreement:

     

    
      
        	
                RUBIO’S
                  RESTAURANTS, INC. 

              
	 	 	 	 
	
                By:

              	
                /s/
                  Dan Pittard

              	 	
                Date:
                  12/10/07

              
	 	 	 
	
                Name:

              	
                Dan
                  Pittard

              	 
	
                 

              	 	 	 
	
                Title:

              	
                CEO

              	 
	 	 	 	 
	
                U.S.
                  FOODSERVICE, INC.

              
	 	 	 	 
	
                By:

              	
                /s/
                  John M. Cabot

              	 	
                Date:
                  12/21/07

              
	 	 	 	 
	
                Name:

              	
                John
                  M. Cabot

              	 
	
                 

              	 	 	 
	
                Title:

              	
                Sr.
                  VP National Sales

              	 

      

    
      
        
        

      

      
        18

        
          

        

      

      
        
        

      

    

    Attachment
      A

    

    Summary
      of Assumptions

     

    Minimum
      %
      of purchases to be directed to USF: * **

    

    Average
      Dollar Per Delivery: $ ***

    

    Average
      Cases Per Delivery: *** cases

    

    Annual
      Purchases: $ *** 

    

    Deliveries
      per Unit per week: *** 

    

    Servicing
      divisions (level or amount of USF representation at account level):

    Corona,
      San Francisco, Phoenix, Denver.

    

    Payment/Credit
      terms: *** days (Deposit as incentive *** %)

     

    MIS:

    1.
      Real time prism access by 1/31/’08 daily access report that is currently being
      established by Doug Neal.

    2.
      Bar code capabilities for Customer receiving and ordering—test to begin not
      later than Q2 ’08 with system update not later than Q4 of ’08. Our intention to
      begin a test Q2 2008.

    3.
      Credits to stores to be delivered within not less than 7 days. Electronically
      delivered to stores by divisions by 1/31/’08.

     

    Acknowledged
      and Agreed:

     

    
      	
              RUBIO’S
                RESTAURANTS, INC.

            	
              Date:  
                12/10/07

            	  

	
               

              By:

            	
              /s/
                Clynn Whitworth

            	 
	
              Name:

            	
              Clynn
                Whitworth

            	 
	
              Title:

            	
              Director
                Purchasing and Logistics

            	 

    

    

    *** Portions
      of this page have been omitted pursuant to a request for Confidential Treatment
      filed separately with the Commission.

    
      
        
        

      

      
        
        

        
          

        

      

      
        
        

      

    

    Attachment
      B

       

    NEW
      PRODUCT/SPECIAL ORDER NOTIFICATION AND AGREEMENT

     

    RUBIO’S
      RESTAURANTS, INC.
      (“Customer”)
      and U.S.
      Foodservice, Inc. (“USF”)
      have
      entered into that certain Master Distributor Agreement dated as of January
      28,
      2008 (the “Agreement”).
      Terms
      not otherwise defined herein shall have the meanings ascribed to them in the
      Agreement. In accordance with the terms and conditions of the Agreement,
      Customer requests USF to stock on a regular basis the following Proprietary
      Products:

    

      
        	
                Product: 

                
                  

                

              	 	
                Pack
                  Size: 

                
                  
                    

                  

                

              
	
                Mfg.
                  ID Code:

                
                  
                    

                  

                

              	 	
                Price:
                  

                
                  
                    

                  

                

              
	
                Minimum
                  Shipment: 

                
                  
                    

                  

                

              	 	
                Case
                  Cube: 

                
                  
                    

                  

                

              
	
                Case
                  Gross Wgt.:

                
                  
                    

                  

                

              	 	
                Net
                  Wgt. 

                
                  
                    

                  

                

              
	
                Date
                  Product Needed:

                
                  
                    

                  

                

              	 	
                Sequence
                  No.: 

                
                  
                    

                  

                

              
	
                Initial
                  Order: 

                
                  
                    

                  

                

              	 	
                Estimated
                  Monthly Usage: 

                
                  
                    

                  

                

              

      

      

      
        	
                If
                  replacing another product, what item:

                
                  
                    

                  

                

              	 	
                :
                  Code #: 

                
                  
                    

                  

                

              
	
                Is
                  this product restricted to selective units?: 

                
                  
                    

                  

                

              	 	
                If
                  so, please identify: 

                
                  
                    

                  

                

              
	
                USF
                  Division Involved: 

                
                  
                    

                  

                

              	 	
                Representative:
                  

                
                  
                    

                  

                

              

      

       

      
        	
                Other
                  Guides Affected: 

              	
                Hotels

                
                  
                    

                  

                

              	
                F.S.M.

                
                  
                    

                  
 

              	
                Hospital
                  

                
                  
                    

                  

                

              	
                Education
                  

                
                  
                    

                  

                

              

      

       

      Additional
        Instructions: 

      
        
          

        

         

      

      Customer
        will be responsible for the disposition, payment and any other obligations
        relating to the Proprietary Products in accordance with the terms and conditions
        of the Agreement.

       

      If
        the
        terms and conditions set forth herein conflict with the terms and conditions
        of
        the Agreement entered into by the parties, then the parties acknowledge that
        the
        terms and conditions of the Agreement shall control.

       

      
        	 	
                RUBIOS’
                  RESTAURANTS, INC. 

              
	 	
                By: 

                
                  
                    

                  

                

              
	 	
                Name:

                
                  
                    

                  

                

              
	 	
                Title:

                
                  
                    

                  

                

              

      

    

    

    

    
      
        
        

      

      
        
        

        
          

        

      

      
        
        

      

    

    Attachment
      C

     

    OPERATING
      PROCEDURES

     

    FOODSERVICE
      DISTRIBUTION

     

    PROGRAM

     

    FOR

     

    RUBIOS’
      RESTAURANTS, INC.

    
      
        
        

      

      
        
        

        
          

        

      

      
        
        

      

    

    ORDERING,
      DELIVERY, RECEIVING PROCEDURES

     

    ORDERING
      PROCEDURES

     

    
      	
              l.

            	
              To
                facilitate ordering when Customer opts to place orders through USF
                Customer service, a pre-printed, standardized order/inventory control
                form
                will be provided for those products/categories so defined and distributed
                at the beginning of each month. All weekly price changes will be
                mailed,
                faxed or electronically sent to
                Customer.

            

    

     

    
      	
              2.

            	
              Your
                USF Customer Service Representative will initiate
                the order process with each Customer by calling each such unit at
                a
                predetermined order day and hour. Please have your orders ready to
                allow
                for proper processing.

            

    

     

    
      	
              3.

            	
              It
                assists USF in the scheduling of our vehicles when you order a “delivery
                to delivery” consistent number of cases, as business
                permits.

            

    

     

    
      	
              4.

            	
              The
                following ordering procedures should be used when placing your
                orders.

            

    

     

    
      	 	
              a.

            	
              Confirm
                the date of the current
                order form and control
                number.
                Your order guide control
                number
                is
                very important.

            

    

     

    
      	 	
              b.

            	
              Order
                by line item number.

            

    

     

    
      	 	
              c.

            	
              State
                quantity desired.

            

    

     

    
      	 	
              d.

            	
              The
                USF Customer service representative will verify your order
                by:

            

    

     

    - Recapping
      the order back by giving line number, product and quantity; or

     

    - Giving
      only total lines and cases.

     

    
      	 	
              e.

            	
              Substitutions
                will be offered when there are out of stocks.

            

    

     

    
      	 	
              f.

            	
              Verify
                the expected delivery dates for the
                order.

            

    

     

    
      
        	
                5.

              	
                Order
                  Day (s)

              	
                Order
                  Time (s)

              	
                Delivery
                  Day (s)

              
	 	
                 

                
                  

                

              	
                 

                
                  

                

              	
                 

                
                  

                

              
	 	
                
                  

                

              	
                
                  

                
 	
                
                  

                
 
	 	
                
                  

                
 	
                
                  

                
 	
                
                  

                
 

      

    

    

     

    
      
        
        

      

      
        
        

        
          

        

      

      
        
        

      

    

    ORDERING,
      DELIVERY, RECEIVING PROCEDURES

     

    ORDERING
      PROCEDURES

    (Continued)

     

    
      	
              6.

            	
              Order
                dates that fall on a holiday will be scheduled by prior arrangements
                with
                Customer and USF. Notification of holiday delivery schedules will
                be given
                prior to the holiday.

            

    

     

    
      	
              7.

            	
              The
                USF Division Account Manager is responsible for coordinating issues
                or
                changes to order schedules.

            

    

     

    DELIVERY
      PROCEDURE

     

    
      	
              1.

            	
              Deliveries
                will be made by USF in accordance with a delivery schedule determined
                by
                USF after it takes into consideration Customer needs and
                preferences.

            

    

     

    
      	
              2.

            	
              At
                the time of delivery, Customer's manager, the assistant manager or
                a
                Customer-designated person should receive the shipment and sign for
                the
                products.

            

    

     

    
      	
              3.

            	
              Delivery
                dates that fall in a holiday week will be rescheduled by prior
                arrangements with USF at least two (2) weeks in
                advance.

            

    

     

    
      	
              4.

            	
              The
                USF Division Account Manager is responsible to coordinate issues
                or
                changes to delivery schedules.

            

    

     

    RECEIVING
      PROCEDURES

     

    
      	
              1.

            	
              You
                will receive a completely priced extended original and two (2) duplicate
                copies of your invoice with your order, which should be checked by
                an
                authorized person upon receipt.

            

    

     

    
      	
              2.

            	
              All
                copies of each invoice must be signed. The driver will keep one (1)
                duplicate copy and you are to retain the original and one (1) duplicate
                for your records.

            

    

     

    
      	
              3.

            	
              Freezer
                and refrigerated products should be stored immediately upon
                receipt.

            

    

     

    
      	
              4.

            	
              Make
                sure that all cases are counted before you or an authorized person
                signs
                an invoice. Once you or an authorized person has signed for a specific
                quantity of cases and the driver has left the premises, the shipment
                is
                your responsibility. You will not be given credit for any shortages
                once
                the invoice has been signed and the driver has gone. However, you
                have
                ***
                from the time of delivery to notify USF (i) of any concealed damage
                or
                rejected goods or (ii) with respect to products not jointly checked
                in, to
                note any shortages, damages, or rejected
                goods.

            

    

     

    
      	
              5.

            	
              Please
                assist in providing a clear path for the delivery trailer to gain
                entrance
                to the designated loading area.

            

    

     

    
      	
              6.

            	
              Due
                to insurance requirements and your own safety, Customer employees
                are not
                permitted on the USF delivery
                trailer.

            

    

     

    UNLOADING
      PROCEDURES

     

    
      	
              1.

            	
              The
                driver will unload and place all orders in designated
                areas.

            

    

     

    
      	
              2.

            	
              The
                driver is not responsible for placing cases on storage
                shelves.

            

    

     

    *** Portions
      of this page have been omitted pursuant to a request for Confidential Treatment
      filed separately with the Commission.

     

    
      
        
        

      

      
        
        

        
          

        

      

      
        
        

      

    

     

    
      	
              3.

            	
              Where
                tailgate deliveries are part of the Agreement, the driver will bring
                all
                products to the rear of the trailer. Customer employees will be
                responsible for taking the product from the rear of the trailer into
                the
                Customer's location.

            

    

     

    PAYMENTS-CREDITS

     

    SHORTAGES/VISIBLE
      DAMAGE

     

    
      	
              1.

            	
              At
                the time of delivery, should any product ordered be shorted or damaged,
                the driver will issue an instant credit by notation on the original
                invoice of shortages, damaged or returned
                goods.

            

    

     

    CONCEALED
      DAMAGE

     

    If
      you
      should discover damaged merchandise after the driver leaves, you must notify
      your USF Customer service representative within ***
      .
      Damaged or defective merchandise should not be disposed of unless directed
      to do
      so by USF.

     

    In
      the
      event this occurs, please indicate the following:

     

    
      	 	
              1.

            	
              Invoice
                number under which the product was
                delivered.

            

    

    
      	 	
              2.

            	
              Product
                code number.

            

    

    
      	 	
              3.

            	
              Quantity
                of item.

            

    

    
      	 	
              4.

            	
              Price
                of product delivered.

            

    

    
      	 	
              5.

            	
              Description
                of product.

            

    

     

    PICK-UPS
      AND/OR RETURNS

     

    
      	
              1.

            	
              Pick-ups
                and/or returns
                may occasionally be approved by USF. In order for Customer to be
                eligible
                for a credit, product must be unopened (unless there is concealed
                damage),
                full case non-perishable product, in good condition and with adequate
                shelf life remaining to allow for resale. A restocking fee and other
                charges may apply. In the event that a pick-up and/or returns are
                approved
                by USF, Customer must advise the USF Customer service representative
                within *** or at the time the next order is placed, whichever is
                earlier.
                Customer must provide the following
                information:

            

    

     

    
      	
            	a.	
              Reason
                for the return. 

            

    

     

    
      	
            	b.	
              Invoice
                number for the delivered product.

            

    

     

    
      	
            	c.	
              Product
                code number, quantity, price and
                description.

            

    

     

    
      	
              2.
                

            	
              If
                USF picks up product(s), Customer will receive a pick up memo.  The
                pick up memo is not a credit, but a receipt of
                product(s). 

            

    

     

    
      	
              3. 
                

            	
              Once
                USF approves a credit, a credit memo will be sent to Customer within
                seven
                working days.  When making payments, Customer should include any
                credit memos with its invoices and send them to the USF Accounts
                Payable
                Office.

            

    

     

    OUT-OF-STOCKS/SHORTS/SUBSTITUTIONS

     

    
      	1.	
              Promptly
                contact the USF Customer service representative so the corrective
                steps
                can be taken.

            

    

     

    *** Portions
      of this page have been omitted pursuant to a request for Confidential Treatment
      filed separately with the Commission.

     

    
      
        
        

      

      
        
        

        
          

        

      

      
        
        

      

    

     

    
      	2.	
              In
                the event product is out-of-stock, Customer will have the right to
                select
                a replacement product. USF will provide information to assist Customer
                in
                making this decision, including information about a designated substitute
                product identified by Customer.

            

    

     

    
      	3.	
              In
                the event of any substitutions because of spoilage or damage for
                which USF
                does not have reasonable time to notify Customer, USF will deliver
                a
                designated substitute product identified by Customer, and if there
                is not
                such a designated substitute product (or one is unavailable), a product
                of
                like or greater quality will be delivered.  Substitutions not
                acceptable to Customer may be refused or returned by Customer at
                no charge
                subject to USF's return policy. Customer may request that substitutions
                not be made, in which case, if a product is spoiled or damaged, no
                alternative product will be
                delivered.

            

    

     

    
      	4.	
              All
                substitutions will be priced based on the delivered price of the
                designated substitute product (or other replacement product, as the
                case
                may be) plus the applicable category mark-up or margin for such
                product.

            

    

     

    If
      the
      terms and conditions of this Attachment conflicts with the terms and conditions
      of the Master Distributor Agreement entered into by the parties, then the
      parties acknowledge that the terms and conditions of the Master Distributor
      Agreement shall control.

     

    WE
      THANK YOU FOR THE OPPORTUNITY

    TO
      PROVIDE YOU WITH THE TYPE OF SERVICE

    YOU
      HAVE COME TO KNOW AND EXPECT

    
      
        
        

      

      
        
        

        
          

        

      

      
        
        

      

    

    Attachment
      D

    Exemptions
      from Sales and Use Tax -

    Purchases
      for Resale or by Exempt Organizations

     

    Purchases
      for Resale.

     

    In
      order
      for USF to properly document Customer’s resale exemption from sales and use tax
      where appropriate, USF is required to obtain a valid resale certificate from
      Customer. Customer
      must submit a valid resale certificate for the jurisdiction in which delivery
      takes place in order to purchase items without being charged sales and use
      tax
      by USF. Tax will be assessed on all purchases if a valid resale certificate
      is
      not received from Customer. Unless an erroneous assessment of sales and use
      tax
      is the fault of USF, tax credits for products purchased prior to Customer
      providing a valid resale certificate to USF will be limited to three (3) months
      from the date of purchase. For sales and use tax paid to USF beyond this three
      (3) month period, Customer must seek a credit or refund directly from the
      jurisdiction to which the tax was paid, and USF shall not be responsible
      therefor.

     

    i. In
      those
      cases where delivery takes place in a jurisdiction listed on the Uniform Sales
      & Use Tax Certificate at the end of this Attachment E, Customer agrees,
      subject to applicable footnote(s) reflected at the end of the Uniform Sales
      & Use Tax Certificate, to complete, sign and return the Uniform Sales and
      Use Tax Certificate to USF with its executed version of this Agreement. In
      the
      case of deliveries to Florida and Maine, Customer also may provide USF with
      its
      preprinted state certificate.

     

    ii. In
      those
      cases where delivery takes place in one of the following jurisdictions, Customer
      agrees to complete, sign and return to USF with its executed version of this
      Agreement the Streamlined Sales and Use Tax Agreement Certificate of Exemption
      (Attachment F): Indiana, North Carolina, South Dakota, West Virginia and
      Wyoming.

     

    iii. In
      those
      cases where a state is listed on both certificates (Attachment E and Attachment
      F), Customer may provide USF with either certificate in support of its resale
      exemption.

     

    iv. The
      following jurisdictions do not accept the Uniform Sales and Use Tax Certificate
      or the Streamlined Sales and Use Tax Agreement Certificate of Exemption as
      evidence of a valid resale exemption: Louisiana, Massachusetts, Mississippi,
      New
      York and Virginia. In those jurisdictions, Customer agrees to obtain, complete,
      sign and return to USF the appropriate state-specific resale certificate with
      its executed version of this Agreement.

     

    v. The
      following jurisdictions do not have a sales tax: Alaska, Delaware, New
      Hampshire, Montana and Oregon. In those jurisdictions, Customer is not required
      to supply USF with a resale certificate.

    

    Purchases
      by Exempt Organizations - Exemption Certificate. In order for USF to properly
      document Customer’s exemption from sales and use tax as an exempt organization
      where appropriate, USF is required to obtain a valid exemption certificate
      from
      Customer. Customer must submit a valid exemption certificate for the
      jurisdiction in which delivery takes place in order to purchase items without
      being charged sales and use tax by USF. Tax will be assessed on all purchases
      if
      a valid exemption certificate is not received from Customer. Unless an erroneous
      assessment of sales and use tax is the fault of USF, tax credits for products
      purchased prior to Customer providing a valid exemption certificate to USF
      will
      be limited to three (3) months from the date of purchase. For sales and use
      tax
      paid to USF beyond this three (3) month period, Customer must seek a credit
      or
      refund directly from the jurisdiction to which the tax was paid, and USF shall
      not be responsible therefor.

    
      
        
        

      

      
        
        

        
          

        

      

      
        
        

      

    

     

    UNIFORM
      SALES & USE TAX CERTIFICATE- MULTIJURISDICTION

     

    Issued
      to
      Seller: 
      U.S. FOODSERVICE, INC.

    Address:      

     

    
      
        	
                I
                  certify that:

              	 	
                is
                  engaged as a registered

              
	
                Name
                  of Firm (Buyer)

              	 	
                Wholesaler
                  

              
	
                
                  

                

              	 	
                
                  

                

              
	
                Address

              	 	
                Retailer
                  

              
	
                
                  

                

              	 	
                
                  

                

              
	
                 

              	 	
                Manufacturer
                  

              
	
                
                  

                

              	 	
                
                  

                

              
	 	 	
                Seller
                  (California) 

              
	
                
                  

                

              	 	
                
                  

                
 
	
                 

              	 	
                
                  
 Lessor
                  (see notes
                  on pages 2-4) 

              

      

    

     

    and
      is
      registered with the below listed states and cities within which your firm would
      deliver purchases to us and that any such purchases are for wholesale, resale,
      ingredients or components of a new product or service to be resold, leased,
      or
      rented in the normal course of business. We are in the business of wholesaling,
      retailing, manufacturing, leasing (renting) the following:

    
      	
              Description
                of Business:  

              
                
                  

                

              

              General
                description of tangible property or taxable services to be purchased
                from
                the seller  

              
                
                  

                

              

            
	
              DO
                NOT ENTER ANY STATE NOT ON THIS
                LIST

            

    

    

    
      	
              State

            	
              State
                Registration, Seller’s

              Permit,
                or ID Number of Purchaser

            	
              State

            	
              State
                Registration, Seller’s

              Permit,
                or ID Number of Purchaser

            
	
              AL

            	 	
              MO8

            	 
	
              AR

            	 	
              NC

            	 
	
              AZ

            	 	
              ND

            	 
	
              CA1

            	 	
              NE9

            	 
	
              CO

            	 	
              NJ

            	 
	
              CT

            	 	
              NM10

            	 
	
              DC2

            	 	
              NV

            	 
	
              FL3

            	 	
              OH11

            	 
	
              GA4

            	 	
              OK12

            	 
	
              HI5

            	 	
              PA13

            	 
	
              ID

            	 	
              RI

            	 
	
              IL6

            	 	
              SC

            	 
	
              IA

            	 	
              SD

            	 
	
              KS

            	 	
              TN

            	 
	
              KY

            	 	
              TX14

            	 
	
              ME

            	 	
              UT

            	 
	
              MD

            	 	
              VT

            	 
	
              MI7

            	 	
              WA15

            	 
	
              MN

            	 	
              WI

            	 

    

     

    I
      further
      certify that if any property or service so purchased tax free is used or
      consumed by the firm as to make it subject to a Sales or Use Tax we will pay
      the
      tax due directly to the proper taxing authority when state law so provided
      or
      inform the seller for added tax billing. This certificate shall be a part of
      each order that we may hereafter give to you, unless otherwise specified, and
      shall be valid until canceled by us in writing or revoked by the city or
      state.

     

    
      
        
        

      

      
        
        

        
          

        

      

      
        
        

      

    

     

    Under
      penalties of perjury, I swear or affirm that the information on this form is
      true and correct as to every material matter.

    
      	
              Authorized
                Signature:   

              
                
                  

                

              

              (Owner,
                Partner or Corporate Officer)

              Title:
                 

              
                
                  

                

              

              Date:
                 

              
                
                  

                

              

            

    

    

    FOOTNOTES
      TO UNIFORM SALES & USE TAX CERTIFICATE

    

    In
      order
      to comply with the majority of state and local sales tax law requirements,
      the
      seller must have in its files a properly executed exemption certificate from
      all
      of its Customers who claim a sales tax exemption. If the seller does not have
      this certificate, it is obliged to collect the tax for the state in which the
      property or service is delivered.

    

    If
      the
      buyer is entitled to sales tax exemption, the buyer should complete the
      certificate and send it to the seller at its earliest convenience.

    

    ______________________________________

    

    
      	
              1.

            	
              California:
                

            	
              A.

            	
              By
                use of this certificate, the purchaser certifies that the property
                is
                purchased for resale in the regular course of business in the form
                of
                tangible personal property, which includes property incorporated
                as an
                ingredient or component part of an item manufactured for resale in
                the
                regular course of business.

            

    

    
      	 	 	
              B.

            	
              When
                the applicable tax would be sales tax, it is the seller who owes
                that tax
                unless the seller takes a timely and valid resale certificate in
                good
                faith.

            

    

    
      	 	 	
              C.

            	
              A
                valid resale certificate is effective until the issuer revokes the
                certificate.

            

    

    

    
      	
              2.

            	
              District
                of Columbia: This certificate is not valid as a resale certificate
                unless
                it contains the purchaser’s D.C. sales and use tax registration
                number.

            

    

    

    
      	
              3.

            	
              Florida:
                This certificate is valid as a resale certificate only if it contains
                the
                purchaser’s Florida sales and use tax registration number. A purchaser
                cannot extend this certificate to sellers for transactions occurring
                prior
                to the date of the purchaser’s registration in Florida. The effective date
                of the purchaser’s registration in Florida must be noted on the face of
                the certificate.

            

    

    

    
      	
              4.

            	
              Georgia:
                The purchaser’s state of registration number will be accepted in lieu of
                Georgia’s registration number when the purchaser is located outside
                Georgia, does not have nexus with Georgia, and the tangible personal
                property is delivered by drop shipment to the purchaser’s Customer located
                in Georgia.

            

    

    

    
      	
              5.

            	
              Hawaii
                allows this certificate to be used by the seller to claim a lower
                general
                excise tax rate or no general excise tax, rather than the buyer claiming
                an exemption. The no tax situation occurs when the purchaser of imported
                goods certifies to the seller, who originally imported the goods
                into
                Hawaii, that the purchaser will resell the imported goods at wholesale.
                If
                the lower rate or no tax does not in fact apply to the sale, the
                purchaser
                is liable to pay the seller the additional tax
                imposed.

            

    

    

    
      	
              6.

            	
              Illinois:
                The registration number to be supplied next to Illinois on page 1
                of this
                certificate must be the Illinois registration or resale number; no
                other
                state's registration number is acceptable. While there is no statutory
                requirement that blanket certificates of resale be renewed at certain
                intervals, blanket certificates should be updated periodically, and
                no
                less frequently than every three
                years.

            

    

    

    
      	7.	
              Michigan:
                Effective for a period of three years unless a lesser period is mutually
                agreed to and stated on this
                certificate.

            

    

    

    
      	8.	Missouri:	
              A. Purchasers
                who improperly purchase property or services sales tax free using
                this
                certificate may be required to pay the tax, interest, additions to
                tax or
                penalty.

            

    

    B. Even
      if
      property is delivered outside Missouri, facts and circumstances may subject
      it
      to Missouri tax, contrary to the second sentence of the first paragraph of
      the
      above instructions.

    

    
      	9.	
              Nebraska:
                A blanket certificate is valid three years from the date of issuance.
                

            

    

    

    
      	
              10.

            	
              New
                Mexico: New Mexico will accept this certificate in lieu of a New
                Mexico
                nontaxable transaction certificate and as evidence of the deductibility
                of
                a sale of tangible personal property
                provided:

            

    

     

    
      
        
        

      

      
        
        

        
          

        

      

      
        
        

      

    

     

    A. this
      certificate was not issued by the State of New Mexico;

    B. the
      buyer
      is not required to be registered in New Mexico; and

    C. the
      buyer
      is purchasing tangible personal property for resale or incorporation as an
      ingredient or component part into a manufactured product.

    
      

      
        	11.	Ohio:
                	A. The
                buyer must specify which one of the reasons for exemption on the
                certificate applies. This may be done by circling or underlining
                the
                appropriate reason or writing it on the form above the state registration
                section. Failure to specify the exemption reason will, on audit,
                result in
                disallowance of the certificate.

    

    B. In
      order
      to be valid, the buyer must sign and deliver the certificate to the seller
      before or during the period for filing the return.

    

    
      	
              12.

            	
              Oklahoma:
                Oklahoma would allow this certificate in lieu of a copy of the purchaser’s
                sales tax permit as one of the elements of “properly completed
                documentation” which is one of the three requirements which must be met
                prior to the vendor being relieved of liability. The other two
                requirements are that the vendor must have the certificate in his
                possession at the time the sale is made and must accept the documentation
                in good faith. The specific documentation required under OAC 710:65-7-6
                is:

            

    

    A. Sales
      tax
      permit information may consist of:

    (i)
      A
      copy of the purchaser’s sales tax permit; or

    (ii)
      In
      lieu of a copy of the permit, obtain the following:

    (a)
      Sales
      tax permit number; and

    (b)
      The
      name and address of the purchaser;

    B. A
      statement that the purchaser is engaged in the business of reselling the
      articles purchased;

    C. A
      statement that the articles purchased are purchased for resale;

    D. The
      signature of the purchaser or a person authorized to legally bind the purchaser;
      and

    E. Certification
      on the face of the invoice, bill or sales slip or on separate letter that said
      purchaser is  engaged
      in reselling the articles purchased.

    

    
      	
              13.

            	
              Pennsylvania:
                This certificate is valid as a resale certificate only if it contains
                the
                purchaser’s Pennsylvania Sales and Use Tax eight-digit license number,
                subject to the provisions of 61 PA Code
§32.3.

            

    

    

    
      	
              14.

            	
              Texas:
                Items purchased for resale must be for resale within the geographical
                limits of the United States, its territories and
                possessions.

            

    

    
      

      
        	15.	Washington:	A. Blanket
                resale certificates must be renewed at intervals not to exceed four
                years;

    

    B. Buyer
      acknowledges that the misuse of the resale privilege claimed on the certificate
      is subject to the legally prescribed penalty of fifty percent of the tax due,
      in
      addition to the tax, interest, and any other penalties imposed by
      law.

    

    
      
        
        

      

      
        
        

        
          

        

      

      
        
        

      

    

    Attachment
      E

    

    In
      those
      cases where delivery takes place in one of the following jurisdictions, Customer
      agrees to complete, sign and return to USF with its executed version of this
      Agreement the following Streamlined Sales and Use Tax Agreement Certificate
      of
      Exemption: Indiana, North Carolina, South Dakota, West Virginia and Wyoming.
      See
      Attachment E for the resale exemption requirements in other states.

    

    
      	Streamlined Sales and Use Tax
              Agreement	
              Certificate
                of
                Exemption

            

    

     

    This
      is a
      multistate form. Not all states allow all exemptions listed on this form.
      Purchasers are responsible for knowing if they qualify to claim exemption from
      tax in the state that would otherwise be due tax on this sale. The seller may
      be
      required to provide this exemption certificate (or the data elements required
      on
      the form) to a state that would otherwise be due tax on this sale.

    

    The
      purchaser will be held liable for any tax and interest, and possibly civil
      and
      criminal penalties imposed by the member state, if the purchaser is not eligible
      to claim this exemption. A seller may not accept a certificate of exemption
      for
      an entity-based exemption on a sale made at a location operated by the seller
      within the designated state if the state does not allow such an entity-based
      exemption.

    

      
        	1	oCheck
                if you are attaching the Multistate Supplemental form.
	
              	ooIf
                not, enter the two-letter postal abbreviation for the state under
                whose
                laws you are claiming exemption.
	 	 
	2 	oCheck
                if this certificate is for a single purchase and enter the related
                invoice/purchase order # .
	 	 	 	 	 
	3	o
                Please print 	 	 
	 	Name of
                purchaser	 	 	 
	 	 	 	 	 
	 	
                Business
                  address

              	
                City

              	
                State

              	
                Zip
                  code

              
	 	 	 	 	 
	 	
                Purchaser’s
                  tax ID number

              	
                State
                  of Issue

              	
                Country
                  of Issue

              	 

      

    

    

    
      	
              If
                no Tax ID number, enter one of the following:

            	
              FEIN

            	
              Driver’s
                license number/State issued ID number

              State
                of issue                    number

            	
              Foreign
                diplomat number

            

    

     

    
      
        	 	
                Name
                  of seller from whom you are purchasing, leasing or
                  renting

              
	 	 	 	 	 
	 	
                Seller’s
                  address

              	
                City

              	
                State

              	
                Zip
                  code

              
	 	 	 	 	 
	 	
                Type
                  of business. Circle the number that describes your
                  business.

              
	 	 
	4	
                Type
                  of business. Circle the number that describes your
                  business.

              

      

       

    

    
      	
              01 Accommodation
                and food services

            	
              11 Transportation

            
	
              02 Agricultural,
                forestry, fishing, hunting

            	
              12 Utilities

            
	
              03 Construction

            	
              13 Wholesale
                trade

            
	
              04 Finance
                and insurance

            	
              14 Business
                services

            
	
              05 Information,
                publishing and communications

            	
              15 Professional
                services

            
	
              06 Manufacturing

            	
              16 Education
                and health-care services

            
	
              07 Mining

            	
              17 Nonprofit
                organization

            
	
              08 Real
                estate

            	
              18 Government

            
	
              09 Rental
                and leasing

            	
              19 Not
                a business

            
	
              10 Retail
                trade

            	
              20 Other
                (explain)     

            

    

     

    
      
        
        

      

      
        
        

        
          

        

      

      
        
        

      

    

    

      	 	 
	5 	Reason
              for
              exemption. Circle the letter that identifies the reason for the
              exemption.

    

     

    
      	
              A Federal
                government (department)  

            	
              H Agricultural
                production #

            
	
              B State
                or local government (name)  

            	
              I Industrial
                production/manufacturing #

            
	
              C Tribal
                government (name)   

            	
              J Direct
                pay permit # 

            
	
              D Foreign
                diplomat #   

            	
              K Multiple
                points of use (services, digital goods, or

            
	
              E Charitable
                organization #   

            	
              computer
                software delivered electronically)

            
	
              F Religious
                or educational organization #

            	
              L Direct
                mail #    

            
	
              G Resale
                #    

            	
              M Other
                (explain)  

            

    

     

    
      	6	Sign
              here. I
              declare that the information in this certificate is correct and complete
              to the best of my knowledge and belief.
	
            	 	 	 	 
	Signature
              of authorized purchaser	Print
              name here	Title	Date

      
        
          
          

        

        
          
          

          
            

          

        

        
          
          

        

      

    

     

    
      	
              Streamlined
                Sales and Use Tax Agreement 

            	
              Certificate
                of Exemption:

            
	 	
              Multistate
                Supplemental

            

    

    

    Name
      of
      purchaser

    

    
      	
              State

            	 	
              Reason
                for exemption

            	 	
              Identification
                number (if required)

            
	 	 	 	 	 
	 	 	 	 	 
	
              AR*

            	 	 	 	 
	
              IA

            	 	 	 	 
	
              IN

            	 	 	 	 
	
              KS

            	 	 	 	 
	
              KY

            	 	 	 	 
	
              MI

            	 	 	 	 
	
              MN

            	 	 	 	 
	
              NC

            	 	 	 	 
	
              ND

            	 	 	 	 
	
              NE

            	 	 	 	 
	
              NJ

            	 	 	 	 
	
              NV

            	 	 	 	 
	
              OH

            	 	 	 	 
	
              OK

            	 	 	 	 
	
              SD

            	 	 	 	 
	
              TN*

            	 	 	 	 
	
              UT

            	 	 	 	 
	
              WV

            	 	 	 	 
	
              WY

            	 	 	 	 

    

    

    *
      SSUTA
      Direct Mail and MPU provisions are not in effect for Arkansas and
      Tennessee.

    

    The
      following nonmember states will accept this certificate for exemption claims
      that are valid in their respective sate. SSUTA Multiple Points of Use and Direct
      Mail provisions do not apply in these states.

    

    
      	
              XX

            	 	 	 	 
	
              XX

            	 	 	 	 
	
              XX

            	 	 	 	 
	
              XX

            	 	 	 	 
	
              XX

            	 	 	 	 
	
              XX

            	 	 	 	 
	
              XX

            	 	 	 	 
	
              XX

            	 	 	 	 
	
              XX

            	 	 	 	 
	
              XXUnassociated Document

    2008
      Sponsorship Agreement- Renewal Sponsor

     

    
      Exhibit
        10.75

       

    

    SPONSORSHIP
      AGREEMENT

    AGREEMENT
      SUMMARY

    

    
      	
              SPONSOR:

            	 	 	 	 	 
	 	 	 	 	 	 
	 	
              Name:

            	
              Rubio’s
                Fresh Mexican Grill

            	
              Phone:

            	
              760/602-3611

            
	 	 	 	 	 	 
	 	
              Address:

            	
              1902
                Wright Place, Suite 300

            	 	 
	 	 	 	 	 	 
	 	 	
              Carlsbad,
                CA 92008

            	
              E-mail:

            	
              ***
                

            
	 	 	 	 	 	 
	 	
              Attn:

            	
              Lawrence
                A. Rusinko 

            	 	 

    

    

    
      	
              SPONSORSHIP
                BENEFITS:

            	 	 	 
	 	 	 	 	 	 	 	 
	 	
              San
                Diego Ballpark Funding LLC (“SDBF”) shall provide Sponsor with the
                following benefits, subject to the terms of the General Provisions
                attached hereto (the “General Provisions”):

            
	 	 	 	 	 	 	 	 
	 	 	
              Signage
                benefits

            
	 	 	 	 	 	 	 	 
	
            	 	
              o  
                

            	
              One
                Terrace Level fascia sign. The sign is approximately 3’ x 16’. SDBF to pay
                production costs for installation of new signage. SDBF shall install
                this
                sign on or before March 28, 2008.

            
	 	 	 	 	 	 	 
	 	 	
              Promotional
                benefits

            	 	 	 	 
	 	 	 	 
	 	 	
              o  
                

            	
              Padres
                Magazine.
                Sponsor shall be entitled to one (1) full page, four-color advertisement,
                which advertisement is subject to the prior written approval of SDBF
                in
                its reasonable discretion, in each issue of the Padres Magazine published
                during the regular season of the Term.

            
	 	 	 	 	 	 	 	 
	 	 	
              Hospitality
                benefits

            	 	 	 	 	 
	 	 	 	 
	 	 	
              o  
                

            	
              Season
                Tickets.
                SDBF shall provide Sponsor with season tickets for ***
                seats located in *** during the regular season of the Term.
                

            
	 	 	 	 	 	 	 	 
	
              TERM:
                

            	 	 	 	 	 	 	 
	 	 	 	 	 	 	 	 
	 	
              The
                term (the “Term”) shall commence on November 1, 2007 and end on October
                31, 2008 (unless terminated earlier in accordance with the General
                Provisions). 

            
	 	 	 	 	 	 	 	 
	
              ANNUAL
                PAYMENT:

            	 	 	 	 	 	 	 
	 	 	 	 	 	 	 	 
	 	
              Sponsor
                shall pay $*** to SDBF pursuant to the following:

            
	 	 	 	 	 	 	 	 
	 	 	
              $
                *** due on or before April 30, 2008

            
	 	 	
              $
                *** due on or before June 30, 2008

            
	 	 	
              $
                *** due on or before August 31,
                2008

            

    

     

    
      *** Portions
        of this page have been omitted pursuant to a request for Confidential Treatment
        filed separately with the Commission.

    

     

    
      
        
        

      

      
        
        

        
          

        

      

      
        
        

      

    

     

    
      Sponsorship
        Agreement- Renewal Sponsor

      Agreement
        Summary

      Page
        2

    

     

    This
      Sponsorship Agreement (the “Agreement”) consists of (1) this Agreement Summary
      (the “Agreement Summary”) and (2) the General Provisions. Sponsor acknowledges
      and agrees to be bound by the General Provisions, which are hereby incorporated
      into this Agreement. In the event of a conflict between the terms of this
      Agreement Summary and the General Provisions, the terms of the General
      Provisions shall prevail. Any capitalized term used herein and not otherwise
      defined herein shall have the meaning set forth in the General
      Provisions.

    

    If
      the Annual Payment set forth in this Agreement Summary for any year during
      the
      Term is more than $500,000, a condition precedent to all obligations herein,
      except for those obligations contained in certain provisions specified in the
      General Provisions, shall be the approval of this Agreement by the requisite
      vote of the holders of the notes issued by SDBF under that certain Note Purchase
      Agreement dated as of May 15, 2002 (the “Noteholders”). In the event such
      approval is not obtained by twenty (20) days after the date hereof, SDBF shall
      give Sponsor prompt written notice thereof, and this Agreement shall be of
      no
      further force and effect.

    

    Notwithstanding
      colloquial descriptions of Sponsor as a “partner,” nothing herein shall be
      construed as establishing a legal partnership, joint venture or agency
      relationship between SDBF and Sponsor or between Padres L.P. (the “Padres”) and
      Sponsor or establishing a joint venture or agency relationship between the
      parties. 

    

    Upon
      execution by both parties, this Agreement is a binding legal
      contract.

     

    
      	
              SAN
                DIEGO BALLPARK FUNDING LLC

            	
              SPONSOR:

            
	 	 
	 	
              Rubio’s
                Fresh Mexican Grill

            
	 	 
	
              By:
                /s/ James M. Ballweg 

              
                

              

              James
                M. Ballweg

              Its:
                Vice President/Sales

              Date:
                 3/21/08  

              
                

              

            	
              By:
                /s/
                LA Rusinko   

              
                

              

              Lawrence
                A. Rusinko

              Its:
                SVP of Marketing & Product Development

              Date:
                 3/18/08

              
                
   

            

    

    

    
      
        
        

      

      
        
        

        
          

        

      

      
        
        

      

    

     

    

      2008
        Sponsorship Agreement- Renewal Sponsor

       

    

    SPONSORSHIP
      AGREEMENT

     

    GENERAL
      PROVISIONS

    

    This
      Sponsorship Agreement (the “Agreement”) consists of (1) the attached Agreement
      Summary and (2) these General Provisions. In the event of a conflict between
      the
      terms of the Agreement Summary and these General Provisions, the terms of these
      General Provisions shall prevail.

     

    
      	
              1.

            	
              Sponsorship
                Benefits.
                During the Term, for and in consideration of the Payments set forth
                herein, SDBF will furnish to Sponsor Sponsorship Benefits set forth
                in the
                Agreement Summary, subject to any limitations and conditions imposed
                by
                the Office of the Commissioner of Baseball generally or with respect
                to
                specific events such as nationally-televised games, All-Star Games,
                playoff games and World Series Games, provided, however, that in
                no event
                shall SDBF be obligated to furnish Sponsorship Benefits for any period
                after a default by Sponsor in payment when due of any amount due
                hereunder. Without the express written permission of SDBF acting
                in its
                sole discretion, Sponsor shall not resell, transfer or distribute
                any of
                Sponsorship Benefits.

            

    

     

    
      	
              2.

            	
              Term.
                The Term shall commence and end on the dates set forth in the Agreement
                Summary, unless terminated earlier in accordance with this Agreement,
                provided, however, that in no event shall the Term extend beyond
                the term
                of the Joint Use and Management Agreement by and between the City
                of San
                Diego and Padres, L.P. dated as of February 1,
                2000.

            

    

     

    
      	
              3.

            	
              Payments.

            

    

     

    a.
      In
      consideration of the Sponsorship Benefits to be furnished by SDBF to Sponsor
      hereunder, Sponsor shall pay to SDBF the Annual Payments set forth in the
      Agreement Summary on the dates set forth therein. Any payment due pursuant
      to
      this Section that is not received by SDBF within fifteen (15) days after such
      payment is due shall bear interest from the date the payment was due until
      paid,
      at a per annum rate of interest equal to the prime rate of interest as published
      in the Wall Street Journal, plus five (5) percentage points, or if such interest
      rate is not permitted by applicable law, at the highest non-usurious interest
      rate permitted by applicable law. At its sole option, SDBF may terminate this
      Agreement in the event that a payment required hereunder is not made within
      fifteen (15) days of the date such payment is due and may exercise all other
      rights and remedies available to SDBF.

     

    
      	 	
              b.

            	
              All
                payments shall be net of any agency fees or commissions that may
                be
                payable by Sponsor to its advertising agencies in connection with
                this
                Agreement. In addition, all taxes and other charges of any nature
                (other
                than federal, state or local income taxes on the income of SDBF)
                which may
                be levied, assessed or otherwise imposed in connection with the rights
                granted under this Agreement by any federal, state or local governmental
                authority shall be borne by Sponsor and shall not be deducted from
                the
                payments due hereunder.

            

    

     

    
      	
            	
              c.

            	
              In
                no event shall Sponsor be permitted to set off any amounts SDBF may
                owe to
                Sponsor under this Agreement or
                otherwise.

            

    

     

    
      	
            	
              d.

            	
              Forms
                of payment accepted are corporate check, cashier's check and wire
                transfer
                only. 

            

    

     

    
      	
              4.

            	
              Approval
                by Noteholders.
                If the Annual Payment set forth in the Agreement Summary for any
                year
                during the Term is more than $500,000, a condition precedent to all
                obligations herein, except for those obligations contained in this
                Section
                4 and in Sections 11-26, shall be the approval of this Agreement
                by the
                requisite vote of the Noteholders. In the event such approval is
                not
                obtained by twenty (20) days after the date hereof, SDBF shall give
                Sponsor prompt written notice thereof, and this Agreement shall be
                of no
                further force and effect. 

            

    

     

    
      	
              5.

            	
              Responsibility
                for Materials; Advertising
                Copy.

            

    

     

    
      	 	
              a.

            	
              SDBF
                shall be responsible, at its sole cost and expense, for (i) the initial
                installation, on or before the beginning of the Term, unless otherwise
                stated in the Agreement Summary, of the advertising copy in or on
                any
                signage to be furnished hereunder (the “Signage”), (ii) maintaining
                the fixed panel structures and (if applicable) the lighting system
                for the
                Signage and (iii) furnishing any fan giveaway items to be furnished
                hereunder (the “Promotional Items”) (subject to any limitations with
                respect thereto as set forth in the Agreement Summary or agreed to
                by the
                parties) and any promotional materials prepared by SDBF with respect
                to
                the Promotional Items. 

            

    

     

    
      
        
        

      

      
        
        

        
          

        

      

      
        
        

      

    

     

    

      Sponsorship
        Agreement- Renewal Sponsor

      General
        Provisions

      Page
        2

       

    

    
      	 	
              b.

            	
              Sponsor
                shall be responsible, at its sole cost and expense, for (i) the
                design, production and preparation of all advertising copy and commercial
                messages to be displayed, published, broadcast or telecast pursuant
                to
                this Agreement in accordance with the deadlines established by SDBF,
                (ii) furnishing to SDBF Sponsor's name, brand names, trademarks,
                service marks, logos or other identification, for use in or the
                Promotional Items, promotional materials prepared by SDBF with respect
                to
                the Promotional Items, and any advertisements or commercial messages
                to be
                furnished hereunder, and (iii) maintaining the advertising copy
                displayed in or on the Signage in good and attractive order, repair
                and
                condition throughout the Term, including the cost of painting or
                repainting the advertising copy displayed on the Signage to the extent
                necessary in the reasonable judgment of SDBF.

            

    

     

    
      	 	
              c.

            	
              All
                advertising copy and commercial messages displayed, published, broadcast
                or telecast pursuant to this Agreement, and all characteristics thereof
                (including without limitation design, layout, elevation, configuration,
                content, size and color), must be approved in advance by SDBF and
                Major
                League Baseball.

            

    

     

    
      	 	
              d.

            	
              Sponsor
                shall have the right to change or modify any advertising copy displayed
                pursuant to this Agreement, subject to SDBF's right of approval of
                all
                proposed changes or modifications (and the timing thereof). Any changes
                or
                modifications of advertising copy shall be designed, produced and
                prepared
                and, if applicable, erected and installed, at Sponsor’s sole cost and
                expense. Sponsor agrees to provide SDBF with all proposed changes
                or
                modifications of advertising copy at least thirty (30) days prior
                to the
                proposed date of display thereof.

            

    

     

    
      	
              6.

            	
              Display
                of Signage.
                All advertising copy to be displayed on Signage shall be displayed
                on such
                Signage (and with respect to Signage designed to be illuminated,
                illuminated during night events) during all regular-season San Diego
                Padres baseball games (each, a “Padres Game”) scheduled to be played at
                the ballpark located on Parcel 1 of Parcel Map No. 18855, in the
                City of
                San Diego, County of San Diego, State of California, according to
                the map
                thereof filed in the Office of the County Recorder or San Diego County,
                On
                December 7, 2001 (the “Ballpark”) and during other events held at the
                Ballpark, except for the following in the sole and absolute discretion
                of
                SDBF: (1) events during which advertising is prohibited by federal,
                state
                or local laws or regulations, (2) events with respect to which the
                display
                of the Signage is inappropriate (e.g., religious services, political
                conventions, television or film production or private events with
                conflicting interests) or impractical (e.g., events at which staging
                obscures or prevents the display of Signage), and (3) with respect to
                illumination, events where blackout conditions are required by the
                nature
                of the event (e.g., fireworks displays, concerts, and television
                or film
                production). The location, size, content and display of all Signage
                are
                subject to all applicable laws, including without limitation any
                applicable sign ordinance, and subject to Major League Baseball (“MLB”)
                requirements and conditions, whether applicable generally or with
                respect
                to specific events such as nationally-televised games, World Baseball
                Classic games, All-Star Games, playoff games and World Series games
                and
                whether applicable to all categories of advertiser or only to certain
                categories.

            

    

     

    
      	
              7.

            	
              Use
                of Trademarks and Service Marks.
                Sponsor hereby grants to SDBF a limited license to display Sponsor's
                name,
                brand names, trademarks, service marks, logos and other identification
                in
                or on the Promotional Items, promotional materials prepared by SDBF
                with
                respect to the Promotional Items, and any advertisements or commercial
                messages to be furnished hereunder. Except as expressly provided
                herein,
                neither party shall have the right to use, or obtain an interest
                in, the
                name, brand names, trademarks, service marks, logos or other
                identification of the other party or its affiliates without the other
                party's prior written consent. All advertising or promotional materials
                displayed, distributed or otherwise used pursuant to this Agreement
                in
                conjunction with the name, logos, trademarks, service marks or other
                identification of the Padres must be approved in advance by the
                Padres.

            

    

     

    
      	
              8.

            	
              Indemnity;
                Insurance; and Assumption of the Risk.

            

    

     

    
      	 	
              a.

            	
              SDBF
                agrees to indemnify, protect, defend, and hold harmless Sponsor,
                its
                affiliates, predecessors and successors, owners, agents, partners,
                officials, employees and representatives (collectively, the "Sponsor
                Parties") from and against any and all actions, demands, liabilities,
                losses, claims, damages, costs or expenses, including without limitation
                court costs and attorneys' fees (collectively, the "Claims"), arising
                from
                the negligence or willful misconduct of SDBF or any of its affiliates,
                predecessors and successors, owners, agents, partners, officials,
                employees or representatives. In the event that any Claim is brought
                against any of Sponsor Parties, then, upon receipt of notification
                of such
                Claim, SDBF will assume the defense of such Claim and, upon the request
                of
                one or more of Sponsor Parties, will permit such party or parties
                to
                participate in the defense, such participation to be at such party’s
                expense. This provision shall survive any cancellation or termination
                of
                this Agreement as to activities which occurred while this Agreement
                was in
                force.

            

    

     

    
      
        
        

      

      
        
        

        
          

        

      

      
        
        

      

    

     

    

      Sponsorship
        Agreement- Renewal Sponsor

      General
        Provisions

      Page
        3

    

     

    
      	 	
              b.

            	
              Sponsor
                agrees to indemnify, protect, defend, and hold harmless SDBF, the
                City of
                San Diego, the Public Facilities Financing Authority and their respective
                affiliates, predecessors and successors, owners, agents, partners,
                officials, employees and representatives (collectively, the "Padres
                Parties") from and against any and all Claims (i) for libel, slander,
                defamation, invasion of privacy, improper trade practices, illegal
                competition, infringement of trademark, trade name, copyright, licenses
                or
                other proprietary rights, or unfair competition, arising from or
                alleged
                to arise from the display, publication, broadcast, telecast or
                distribution of any advertising copy or commercial message furnished
                by
                Sponsor Parties, or any name, brand names, trademarks, service marks,
                logos or other identification furnished by Sponsor Parties; (ii)
                arising
                from any promotion run in connection with this Agreement; and (iii)
                arising from the negligence or willful misconduct of any of Sponsor
                Parties. In the event that any Claim is brought against any of the
                Padres
                Parties, then, upon receipt of notification of such Claim, Sponsor
                will
                assume the defense of such Claim and, upon the request of one or
                more of
                the Padres Parties, will permit such party or parties to participate
                in
                the defense, such participation to be at such party’s expense. This
                provision shall survive any cancellation or termination of this Agreement
                as to activities which occurred while this Agreement was in force.
                

            

    

     

    
      	
            	
              c.

            	
              Sponsor
                must obtain, and continuously maintain, at its own expense, the following
                insurance policies: 

            

    

     

    
      	 	
              1.

            	
              Workers’
                Compensation in compliance with California’s laws, including Employers’
                Liability with minimum limits of:

            

    

     

    $
      ***
      Each
      Accident;

    $
      ***
      Disease - Each Employee;

    $
      ***
      Disease - Policy Limit.

    

    
      	 	
              2.

            	
              An
                Insurance Services Office occurrence based Commercial General Liability
                Insurance Policy, including contractual liability and products/completed
                operations liability coverage with minimum limits
                of:

            

    

    

    $
      ***
      Each Occurrence;

    $
      ***
      General Aggregate;

    $
      ***
      Products/Completed Operations Aggregate.

    

    All
      insurance policies must be issued by an admitted insurance carrier with an
      A.M.
      Best rating of A-8 or better. SDBF, Padres LP, the City of San Diego and each
      of
      their subsidiary or affiliated companies and its and their directors, officers
      and employees must be named as
      Additional Insureds under the Commercial General Liability, Automobile Liability
      and Umbrella Liability Policies. All of these policies must contain Cross
      Liability Endorsements, or their equivalent. Further, coverage for the
      Additional Insureds shall apply on a primary basis irrespective of any other
      insurance, whether collectible or not. All policies shall be endorsed to provide
      a Waiver of Subrogation in favor of SDBF. In the event of cancellation,
      non-renewal or material modification SDBF shall receive thirty (30) days written
      notice thereof. Sponsor shall provide SDBF with certificates of insurance
      evidencing compliance with all insurance provisions noted above prior to the
      commencement of the sponsorship and annually prior to the expiration of each
      required insurance policy.

    

    
      	
              9.

            	
              Compliance
                with Rules, Regulations and Policies; Conduct. All
                use by Sponsor and Sponsor’s invitees of any hospitality benefits granted
                hereunder shall be subject to the rules, regulations and policies
                established from time to time by SDBF and/or the Padres and may be
                revoked
                in the event of the failure of Sponsor or Sponsor’s invitees to comply
                with such rules, regulations and policies. At the request of SDBF,
                Sponsor
                will enter into SDBF’s standard-form Founders Club Agreements with respect
                to any Founders Club or premium seating benefits furnished hereunder.
                With
                respect to any hospitality benefits granted hereunder, Sponsor and
                Sponsor’s invitees shall maintain proper decorum, comply with all laws,
                rules and regulations of all governmental authorities, not suffer
                or
                permit the continuation of any use or manner of use of the hospitality
                benefits in violation of any applicable Founders Club Agreements,
                not
                create any nuisance, and not take any action which either diminishes
                hazard insurance coverage for the Ballpark or increases the premium
                payable for such insurance. Sponsor and Sponsor’s invitees shall be bound
                by and observe the terms and conditions upon which any admission
                tickets
                are issued or sold.

            

    

     

    *** Portions
      of this page have been omitted pursuant to a request for Confidential Treatment
      filed separately with the Commission.

     

    
      
        
        

      

      
        
        

        
          

        

      

      
        
        

      

    

     

    
      Sponsorship
        Agreement- Renewal Sponsor

      General
        Provisions

      Page
        4

    

     

    
      	
              10.

            	
              Temporary
                Interruption. 

            

    

     

    
      	
            	a.	
              Except
                as otherwise provided in this Section 10, there shall be no effect
                on the
                obligations of SDBF and Sponsor as a result of a temporary failure
                properly to provide Sponsorship Benefits pursuant to this Agreement.
                The
                provisions of subsections (b) through (f) of this Section 10 shall
                constitute the sole remedy for the inability of SDBF to provide
                Sponsorship Benefits for any reason other than intentional breach
                by
                SDBF. 

            

    

     

    
      	 	
              b.

            	
              If
                any portion of the Signage is not properly displayed (including Signage
                that is damaged or not properly illuminated) during more than
                ***
                Padres Games in a calendar year for any reason whatsoever, whether
                within
                or beyond the reasonable control of SDBF or the Padres, including
                without
                limitation a work stoppage or temporary unavailability of the Ballpark,
                SDBF shall have the option, on written notice to Sponsor, (i) to
                extend
                the Term beyond its expiration to include the number of events first
                taking place at the Ballpark after such expiration as may be necessary
                to
                make up the number of Padres Games in excess of *** such games during
                which such Signage was not properly displayed, (ii) to provide substitute
                sponsorship benefits to Sponsor with a value at least equal to the
                amount
                paid for the affected Signage for the Padres Games in excess of ***
                games
                during which such Signage was not properly displayed, or (iii) to
                refund
                to Sponsor a pro-rata portion of that part of the amount paid by
                Sponsor
                for the affected Signage, which shall be calculated by multiplying
                such
                part of the amount paid for the affected Signage by a fraction, the
                numerator of which shall be the number of Padres Games during which
                such
                Signage was not properly displayed minus *** , and the denominator
                of
                which shall be eighty-one (81). All refunds shall be paid within
                thirty
                (30) days after the end of the calendar year to which such refund
                applies.
                

            

    

     

    
      	 	
              c.

            	
              If
                a giveaway or promotional event scheduled to be conducted pursuant
                to this
                Agreement is not conducted for any reason whatsoever, whether within
                or
                beyond the reasonable control of SDBF or the Padres, including without
                limitation a work stoppage or temporary unavailability of the Ballpark,
                SDBF shall have the option, on written notice to Sponsor, (i) to
                reschedule such giveaway or promotional event on a date satisfactory
                to
                Sponsor during the season in which the promotional event was scheduled
                or,
                if no such date is available, during the succeeding season, (ii)
                to
                provide substitute sponsorship benefits to Sponsor with a value at
                least
                equal to the amount paid by Sponsor for the missed giveaway or promotional
                event, or (iii) to refund to Sponsor the amount paid by Sponsor for
                the missed giveaway or promotional event. All refunds shall be paid
                within
                thirty (30) days after the end of the calendar year to which such
                refund
                applies.

            

    

     

    
      	 	
              d.

            	
              If
                a promotional program is scheduled to take place pursuant to this
                Agreement over more than *** Padres Games during a calendar year,
                and more
                than *** of the Padres Games in a calendar year that are part of
                such
                promotional program are not played for any reason whatsoever, whether
                within or beyond the reasonable control of SDBF or the Padres, including
                without limitation a work stoppage or temporary unavailability of
                the
                Ballpark, SDBF shall have the option, on written notice to Sponsor,
                (i) to
                extend the promotional program to make up for the number of Padres
                Games
                in excess of *** such games which were not played, either in the
                season
                during which the promotional program was scheduled to take place
                or in the
                succeeding season, (ii) to provide substitute sponsorship benefits to
                Sponsor with a value at least equal to the amount paid by Sponsor
                for that
                portion of the promotional program missed in excess of *** games,
                or (iii)
                to refund to Sponsor a pro-rata portion of the amount paid for such
                promotional program, which shall be calculated by multiplying the
                amount
                paid by Sponsor by a fraction, the numerator of which shall be the
                number
                of Padres Games not played minus *** , and the denominator of which
                shall
                be the number of Padres Games that are part of the promotional program
                for
                such calendar year. All refunds shall be paid within thirty (30)
                days
                after the end of the calendar year to which such refund
                applies.

            

    

     

    *** Portions
      of this page have been omitted pursuant to a request for Confidential Treatment
      filed separately with the Commission.

     

    
      
        
        

      

      
        
        

        
          

        

      

      
        
        

      

    

     

    
      Sponsorship
        Agreement- Renewal Sponsor

      General
        Provisions

      Page
        5

       

    

    
      	 	
              e.

            	
              If
                advertising scheduled to be published, broadcast, telecast or displayed
                pursuant to this Agreement is not published, broadcast, telecast
                or
                displayed for any reason whatsoever, whether within or beyond the
                reasonable control of SDBF or the Padres, including without limitation
                a
                work stoppage or temporary unavailability of the Ballpark, SDBF shall
                have
                the option, on written notice to Sponsor, (i) to provide Sponsor
                with the
                missed advertising in alternate magazine issues or broadcast
                availabilities or, for advertising scheduled to be displayed during
                Padres
                Games, in alternate Padres Games, (ii) to provide substitute
                sponsorship benefits to Sponsor with a value at least equal to the
                amount
                paid by Sponsor for the advertising missed, or (iii) to refund to
                Sponsor
                a pro-rata portion of the amount paid by Sponsor for the advertising,
                which shall be calculated by multiplying the amount paid by a fraction,
                the numerator of which shall be the number of such missed messages,
                and
                the denominator of which shall be the number of messages which Sponsor
                was
                to receive.

            

    

     

    
      	 	
              f.

            	
              In
                no event shall the aggregate amount of remediation pursuant to subsections
                (b) through (e) of this Section for any calendar year exceed the
                Annual
                Payment made by Sponsor for such calendar
                year.

            

    

     

    
      	11.	
              Limitation
                on Damages.
                The parties agree that neither party shall be liable for, and in
                no event
                whatsoever shall damages or other award based on this Agreement or
                the
                performance or failure to perform any provision hereof include, any
                recovery for loss-of-profits, loss-of-business, special, indirect,
                consequential or punitive damages.

            

    

     

    
      	12.	
              Default.
                If (i) Sponsor fails to pay any amounts within fifteen (15) days of
                the date such payment is due pursuant to this Agreement, (ii) Sponsor
                otherwise defaults in the performance or observance of Sponsor’s duties
                and obligations under this Agreement and fails to cure such default
                within
                fifteen (15) days after notice thereof by SDBF, or (iii) Sponsor
                makes an assignment of substantially all of its assets for the benefit
                of
                creditors, is adjudicated bankrupt, files a voluntary petition in
                bankruptcy or a voluntary petition or an answer seeking reorganization,
                arrangement, readjustment of its debts or for any other relief under
                Title
                11 of the United States Code or any successor or other federal or
                state
                insolvency law (“Bankruptcy Law”), has filed against it an involuntary
                petition in bankruptcy or seeking reorganization, arrangement,
                readjustment of its debts or for any other relief under any Bankruptcy
                Law, which petition is not discharged within thirty (30) days, or
                applies
                for or permits the appointment of a receiver or trustee for its assets,
                SDBF may, at its option, with or without notice or demand, (x) terminate
                the rights of Sponsor under this Agreement, whereupon SDBF shall
                have no
                further obligation of any kind to Sponsor, and Sponsor shall have
                no right
                to recovery or offset of any amounts previously paid to SDBF under
                this
                Agreement, and (y) exercise all other rights and remedies available
                to
                SDBF. Any notice required to be given hereunder shall be in lieu
                of, and
                not in addition to, any notice required under California Code of
                Civil
                Procedure Section 1161 or any similar or successor law. 

            

    

     

    
      	13.	
              No
                Legal Partnership.
                Notwithstanding
                colloquial descriptions of Sponsor as a “partner,” nothing herein shall be
                construed as establishing a legal partnership, joint venture or agency
                relationship between SDBF and Sponsor or between the Padres and Sponsor.
                Neither SDBF nor the Padres has authority to bind or act in any respect
                on
                behalf of Sponsor, and Sponsor does not have authority to bind or
                act in
                any respect on behalf of SDBF or the
                Padres.

            

    

     

    
      	14.	
              Exclusivity.
                No marketing exclusivity in any category or with respect to any
                competitors of Sponsor is conferred or implied by this Agreement
                except to
                the extent explicitly set forth in the Agreement Summary. Any marketing
                exclusivity set forth in the Agreement Summary shall not preclude
                or
                prevent (a) signage, advertising and promotional arrangements made
                by the
                Office of the Commissioner of Baseball with respect to
                nationally-televised games, All-Star Games, World Baseball Classic
                games,
                playoff games and World Series games, (b) licensing arrangements
                made by
                Major League Baseball Properties, Inc. with respect to such category,
                (c)
                advertising with respect to such category in game programs, yearbooks,
                scorecards and similar publications which are sold on the day of
                an event
                other than Padres home games, (d) the display before, during and
                after an
                event of displays, temporary in nature, erected by an event sponsor,
                promoter, broadcaster or participant, even though such display may
                constitute advertising with respect to such category, (e) promotional
                messages displayed on a scoreboard or video board which give the
                name of
                the sponsor of Ballpark day-of-event promotions at events other than
                Padres home games or promote sale of event-day programs (including
                identifying program sponsors), even though such messages may identify
                companies in such category and (f) promotional messages displayed
                on a
                scoreboard or video board that recognize groups in attendance and
                make
                similar incidental references, even though such messages may identify
                companies in such category.

            

    

     

    
      
        
        

      

      
        
        

        
          

        

      

      
        
        

      

    

     

    
      Sponsorship
        Agreement- Renewal Sponsor

      General
        Provisions

      Page
        6

    

     

    
      	15.	
              Compliance
                with Laws.
                This
                Agreement shall be subject to all federal, state and local laws,
                regulations and ordinances, either presently in existence or as may
                be
                enacted, made or enforced after the effective date of this Agreement,
                including the regulations and actions of all governmental agencies
                or
                commissions.

            

    

     

    
      	16.	
              Subservience.
                Notwithstanding any other provision of this Agreement, this Agreement
                and
                any rights or exclusivities granted by SDBF hereunder shall in all
                respects be subordinate to each of the following, as may be amended
                from
                time to time (collectively, “MLB Documents”): (i) any present or future
                agreements entered into by, or on behalf of, any of the MLB entities
                or
                affiliates, or the member Clubs acting collectively, including, without
                limitation, agreements entered into pursuant to the Major League
                Constitution, the American and National League Constitutions, the
                Professional Baseball Agreement, the Major League Rules, the Interactive
                Media Rights Agreement, and each agency agreement and operating guidelines
                among the MLB Clubs and an MLB entity, or (ii) the present and future
                mandates, rules, regulations, policies, bulletins or directives issued
                or
                adopted by the Commissioner or the MLB entities. The issuance, entering
                into, amendment, or implementation of any of the MLB Documents shall
                be at
                no cost or liability to any MLB entity or affiliate or to any individual
                or entity related thereto. The territory within which Sponsor is
                granted
                rights is limited to, and nothing herein shall be construed as conferring
                on Sponsor rights in areas outside of, the Home Television Territory
                of
                the Padres, as established and amended from time to time. No rights,
                exclusivities or obligations involving the Internet or any interactive
                or
                on-line media (as defined by the MLB entities) are conferred by this
                Agreement, except as are specifically approved in writing by the
                applicable MLB entity.

            

    

     

    
      	17.	
              Integration.
                This Agreement is the final, complete and exclusive statement and
                expression of the agreement among the parties hereto with relation
                to the
                subject matter of this Agreement, it being understood that there
                are no
                oral representations, understandings or agreements covering the same
                subject matter as this Agreement. This Agreement supersedes, and
                cannot be
                varied, contradicted or supplemented by evidence of any prior or
                contemporaneous discussions, correspondence, or oral or written agreement
                of any kind. All exhibits hereto are incorporated herein by
                reference.

            

    

     

    
      	18.	
              Severability.
                In case any provision of this Agreement shall be invalid, illegal
                or
                unenforceable, such provision shall be severed from this Agreement.
                The
                validity, legality and enforceability of the remaining provisions
                of this
                Agreement shall not in any way be affected or impaired
                thereby.

            

    

     

    
      	19.	
              Sophistication
                of Parties.
                Each party to this Agreement represents that it is a sophisticated
                commercial party capable of understanding all of the terms of this
                Agreement, that it has had an opportunity to review this Agreement
                with
                its counsel, and that it enters this Agreement with full knowledge
                of the
                terms of the Agreement.

            

    

     

    
      	20.	
              No
                Waiver.
                No delay of or omission in the exercise of any right, power or remedy
                accruing to any party under this Agreement shall impair any such
                right,
                power or remedy, nor shall it be construed as a waiver of any future
                exercise of any right, power or
                remedy.

            

    

     

    
      	21.	
              Notices.
                All notices, demands, consents and approvals that may or are required
                to
                be given by any party to another hereunder shall be in writing and
                shall
                be deemed to have been fully given by personal delivery or when deposited
                in the United States mail, certified or registered, postage prepaid,
                and
                addressed to the party to be notified, if to Sponsor, at the address
                specified on the Agreement Summary, and if to SDBF, at PETCO Park,
                100
                Park Blvd, San Diego, CA 92101, Attn: General Counsel, or to such
                other
                place as the party to be notified may from time to time designate
                by at
                least fifteen (15) days’ notice to the notifying party.
                

            

    

     

    
      	22.	
              Consent
                to Assignment.
                Sponsor hereby acknowledges and irrevocably consents to (a) the assignment
                of this Agreement by SDBF to the Bank of New York Trust Company of
                Florida, N.A., as collateral trustee (the “Collateral Trustee”) under the
                Trust and Security Agreement, dated as of May 15, 2002, among SDBF,
                the
                Padres and the Collateral Trustee, and (b) the grant by SDBF to the
                Collateral Trustee of a security interest in this Agreement and all
                monies
                payable or distributable under this Agreement, subject to the terms
                of the
                Trust and Security Agreement. Sponsor shall not claim prevention
                of or
                interference with performance of Sponsor’s obligations pursuant to this
                Agreement or the suspension or termination of Sponsor’s obligations under
                this Agreement as the result of any default under this Agreement,
                without
                first giving a copy of any notice of default or termination to the
                Collateral Trustee and providing the Collateral Trustee with the
                opportunity to cure any such default within one hundred twenty (120)
                days
                after the date of such notice. Such notice shall be in writing and
                shall
                be deemed to have been given (i) when presented personally, (ii)
                when
                delivered by private overnight courier service (e.g., Federal Express),
                delivery charges and fees prepaid, or (iii) when received, if deposited
                in
                a regularly maintained receptacle for the United States Postal Service,
                postage prepaid, registered or certified, return receipt requested,
                addressed to the Collateral Trustee at the address indicated below
                (or
                such other address as the Collateral Trustee may have specified by
                written
                notice delivered in accordance
                herewith):

            

    

     

    
      
        
        

      

      
        
        

        
          

        

      

      
        
        

      

    

     

    
      Sponsorship
        Agreement- Renewal Sponsor

      General
        Provisions

      Page
        7

    

     

    The
      Bank
      of New York Trust Company of Florida, N.A.

    10161
      Centurion Parkway

    Jacksonville,
      FL 32256

    Attention:
      Corporate Trust Department

    

    Sponsor
      shall not enter into or consent to any supplement, amendment or other
      modification of this Agreement that affects the rights of the Collateral Trustee
      under this Section without the prior written consent of the Collateral
      Trustee. 

     

    
      	23.	
              Assignment.
                 Except
                as provided in Section 22, no party shall assign this Agreement
                without the prior written approval of the other party, provided,
                however,
                that without obtaining such prior written approval, (a) SDBF may
                assign
                this Agreement to a transferee of the Padres’ MLB franchise or to an
                affiliate of the Padres, and (b) Sponsor may assign this Agreement to
                an affiliate of Sponsor, provided that Sponsor shall continue to
                be
                obligated to SDBF for performance of Sponsor’s obligations
                hereunder.

            

    

     

    
      	24.	
              Jurisdiction,
                Venue and Service of Process.
                 ANY
                LEGAL ACTION OR PROCEEDING WITH RESPECT TO THIS AGREEMENT OR ANY
                DOCUMENT
                RELATED HERETO MAY BE BROUGHT IN THE COURTS OF THE STATE OF CALIFORNIA,
                COUNTY OF SAN DIEGO OR ANY COURT OF THE UNITED STATES OF AMERICA
                FOR THE
                SOUTHERN DISTRICT OF CALIFORNIA, AND, BY EXECUTION AND DELIVERY OF
                THIS
                AGREEMENT, EACH PARTY HEREBY ACCEPTS FOR ITSELF AND IN RESPECT OF
                ITS
                PROPERTY, GENERALLY AND UNCONDITIONALLY, THE JURISDICTION OF SUCH
                COURTS.
                THE PARTIES IRREVOCABLY WAIVE ANY OBJECTION, INCLUDING ANY OBJECTION
                TO
                THE LAYING OF VENUE OR BASED ON THE GROUNDS OF FORUM NON CONVENIENS,
                WHICH
                ANY OF THEM MAY NOW OR HEREAFTER HAVE TO THE BRINGING OF ANY SUCH
                ACTION
                OR PROCEEDING IN SUCH RESPECTIVE JURISDICTIONS. EACH PARTY IRREVOCABLY
                CONSENTS TO THE SERVICE OF PROCESS OF ANY OF SUCH COURTS IN ANY SUCH
                ACTION OR PROCEEDING BY THE MAILING OF COPIES THEREOF BY REGISTERED
                OR
                CERTIFIED MAIL, POSTAGE PREPAID, TO EACH OF THE OTHER PARTIES AT
                ITS
                ADDRESS PROVIDED HEREIN, SUCH SERVICE TO BECOME EFFECTIVE THIRTY
                (30) DAYS
                AFTER SUCH MAILING.

            

    

     

    
      	25.	
              Facsimile
                Signatures and Counterparts.
                The parties agree that this Agreement will be considered signed when
                the
                signature of a party is delivered by facsimile transmission. Such
                facsimile signature shall be treated in all respects as having the
                same
                effect as an original signature. This Agreement may be executed in
                any
                number of counterparts, each of which shall be deemed an original,
                but all
                of which, taken together, shall constitute one and the same
                instrument.

            

    

     

    
      	26.	
              Amendments.
                Except as otherwise provided herein, all amendments to this Agreement
                shall be in writing and executed by both
                parties.

            

    

     

    
      	27.	
              Governing
                Law.
                This Agreement shall be interpreted and enforced according to the
                laws of
                the State of California without regard to principles of conflict
                of
                laws.

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