-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, KLA+Vg1ft5UTQ/6uDKj3mgZYO3ldgVlkXvTzS5yrbDCUD43a13958TquSVP41m/1 3eZgenQG5l1tanDIysnUjA== 0000893220-08-001674.txt : 20080527 0000893220-08-001674.hdr.sgml : 20080526 20080527135540 ACCESSION NUMBER: 0000893220-08-001674 CONFORMED SUBMISSION TYPE: POS AM PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080527 DATE AS OF CHANGE: 20080527 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BON TON STORES INC CENTRAL INDEX KEY: 0000878079 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-DEPARTMENT STORES [5311] IRS NUMBER: 232835229 STATE OF INCORPORATION: PA FISCAL YEAR END: 0131 FILING VALUES: FORM TYPE: POS AM SEC ACT: 1933 Act SEC FILE NUMBER: 333-134538 FILM NUMBER: 08860219 BUSINESS ADDRESS: STREET 1: 2801 E MARKET ST CITY: YORK STATE: PA ZIP: 17402-2406 BUSINESS PHONE: 7177577660 MAIL ADDRESS: STREET 1: P O BOX 2821 CITY: YORK STATE: PA ZIP: 17405-2821 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ELDER BEERMAN STORES CORP CENTRAL INDEX KEY: 0000032020 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-DEPARTMENT STORES [5311] IRS NUMBER: 310271980 STATE OF INCORPORATION: OH FISCAL YEAR END: 0131 FILING VALUES: FORM TYPE: POS AM SEC ACT: 1933 Act SEC FILE NUMBER: 333-134538-01 FILM NUMBER: 08860220 BUSINESS ADDRESS: STREET 1: 2801 EAST MARKET STREET CITY: YORK STATE: PA ZIP: 71402 BUSINESS PHONE: 7177577660 MAIL ADDRESS: STREET 1: 2801 EAST MARKET STREET CITY: YORK STATE: PA ZIP: 71402 FORMER COMPANY: FORMER CONFORMED NAME: ELDER & JOHNSTON CO DATE OF NAME CHANGE: 19670823 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Bon-Ton Trade, LLC CENTRAL INDEX KEY: 0001363519 IRS NUMBER: 510338891 STATE OF INCORPORATION: DE FISCAL YEAR END: 0131 FILING VALUES: FORM TYPE: POS AM SEC ACT: 1933 Act SEC FILE NUMBER: 333-134538-02 FILM NUMBER: 08860221 BUSINESS ADDRESS: STREET 1: 300 DELAWARE AVENUE STREET 2: SUITE 12122 CITY: WILMINGTON STATE: DE ZIP: 19801 BUSINESS PHONE: 302-576-2714 MAIL ADDRESS: STREET 1: 300 DELAWARE AVENUE STREET 2: SUITE 12122 CITY: WILMINGTON STATE: DE ZIP: 19801 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Bon-Ton Giftco, Inc. CENTRAL INDEX KEY: 0001363543 IRS NUMBER: 233102805 STATE OF INCORPORATION: FL FISCAL YEAR END: 0131 FILING VALUES: FORM TYPE: POS AM SEC ACT: 1933 Act SEC FILE NUMBER: 333-134538-04 FILM NUMBER: 08860223 BUSINESS ADDRESS: STREET 1: 2801 EAST MARKET STREET CITY: YORK STATE: PA ZIP: 17402 BUSINESS PHONE: 717-757-7660 MAIL ADDRESS: STREET 1: 2801 EAST MARKET STREET CITY: YORK STATE: PA ZIP: 17402 FILER: COMPANY DATA: COMPANY CONFORMED NAME: McRIL, LLC CENTRAL INDEX KEY: 0001363520 IRS NUMBER: 631265548 STATE OF INCORPORATION: VA FISCAL YEAR END: 0131 FILING VALUES: FORM TYPE: POS AM SEC ACT: 1933 Act SEC FILE NUMBER: 333-134538-05 FILM NUMBER: 08860224 BUSINESS ADDRESS: STREET 1: 331 WEST WISCONSIN AVE. CITY: MILWAUKEE STATE: WI ZIP: 53203 BUSINESS PHONE: 414-347-4141 MAIL ADDRESS: STREET 1: 331 WEST WISCONSIN AVE. CITY: MILWAUKEE STATE: WI ZIP: 53203 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Elder-Beerman Operations, LLC CENTRAL INDEX KEY: 0001363547 IRS NUMBER: 311671737 STATE OF INCORPORATION: OH FISCAL YEAR END: 0131 FILING VALUES: FORM TYPE: POS AM SEC ACT: 1933 Act SEC FILE NUMBER: 333-134538-08 FILM NUMBER: 08860227 BUSINESS ADDRESS: STREET 1: 2801 EAST MARKET STREET CITY: YORK STATE: PA ZIP: 17402 BUSINESS PHONE: 717-757-7660 MAIL ADDRESS: STREET 1: 2801 EAST MARKET STREET CITY: YORK STATE: PA ZIP: 17402 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Carson Pirie Scott II, Inc. CENTRAL INDEX KEY: 0001363523 IRS NUMBER: 640202140 STATE OF INCORPORATION: MS FISCAL YEAR END: 0131 FILING VALUES: FORM TYPE: POS AM SEC ACT: 1933 Act SEC FILE NUMBER: 333-134538-11 FILM NUMBER: 08860230 BUSINESS ADDRESS: STREET 1: 331 WEST WISCONSIN AVE. CITY: MILWAUKEE STATE: WI ZIP: 53203 BUSINESS PHONE: 414-347-4141 MAIL ADDRESS: STREET 1: 331 WEST WISCONSIN AVE. CITY: MILWAUKEE STATE: WI ZIP: 53203 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HERBERGERS DEPARTMENT STORES LLC CENTRAL INDEX KEY: 0001078332 IRS NUMBER: 631215837 STATE OF INCORPORATION: MN FISCAL YEAR END: 0131 FILING VALUES: FORM TYPE: POS AM SEC ACT: 1933 Act SEC FILE NUMBER: 333-134538-06 FILM NUMBER: 08860225 BUSINESS ADDRESS: STREET 1: 331 WEST WISCONSIN AVENUE CITY: MILWAUKEE STATE: WI ZIP: 53203 BUSINESS PHONE: 4143474141 MAIL ADDRESS: STREET 1: 331 WEST WISCONSIN AVENUE CITY: MILWAUKEE STATE: WI ZIP: 53203 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Elder-Beerman Holdings, Inc. CENTRAL INDEX KEY: 0001363548 IRS NUMBER: 311671733 STATE OF INCORPORATION: OH FISCAL YEAR END: 0131 FILING VALUES: FORM TYPE: POS AM SEC ACT: 1933 Act SEC FILE NUMBER: 333-134538-09 FILM NUMBER: 08860228 BUSINESS ADDRESS: STREET 1: 2801 EAST MARKET STREET CITY: YORK STATE: PA ZIP: 17402 BUSINESS PHONE: 717-757-7660 MAIL ADDRESS: STREET 1: 2801 EAST MARKET STREET CITY: YORK STATE: PA ZIP: 17402 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Bon-Ton Distribution, Inc. CENTRAL INDEX KEY: 0001363522 IRS NUMBER: 631215855 STATE OF INCORPORATION: IL FISCAL YEAR END: 0131 FILING VALUES: FORM TYPE: POS AM SEC ACT: 1933 Act SEC FILE NUMBER: 333-134538-12 FILM NUMBER: 08860231 BUSINESS ADDRESS: STREET 1: 331 WEST WISCONSIN AVE. CITY: MILWAUKEE STATE: WI ZIP: 53203 BUSINESS PHONE: 414-347-4141 MAIL ADDRESS: STREET 1: 331 WEST WISCONSIN AVE. CITY: MILWAUKEE STATE: WI ZIP: 53203 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Elder-Beerman West Virginia, Inc. CENTRAL INDEX KEY: 0001363546 IRS NUMBER: 550287130 STATE OF INCORPORATION: WV FISCAL YEAR END: 0131 FILING VALUES: FORM TYPE: POS AM SEC ACT: 1933 Act SEC FILE NUMBER: 333-134538-07 FILM NUMBER: 08860226 BUSINESS ADDRESS: STREET 1: 2801 EAST MARKET STREET CITY: YORK STATE: PA ZIP: 17402 BUSINESS PHONE: 717-757-7660 MAIL ADDRESS: STREET 1: 2801 EAST MARKET STREET CITY: YORK STATE: PA ZIP: 17402 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Bon-Ton Stores of Lancaster, Inc. CENTRAL INDEX KEY: 0001363545 IRS NUMBER: 232654572 STATE OF INCORPORATION: PA FISCAL YEAR END: 0131 FILING VALUES: FORM TYPE: POS AM SEC ACT: 1933 Act SEC FILE NUMBER: 333-134538-03 FILM NUMBER: 08860222 BUSINESS ADDRESS: STREET 1: 2801 EAST MARKET STREET CITY: YORK STATE: PA ZIP: 17402 BUSINESS PHONE: 717-757-7660 MAIL ADDRESS: STREET 1: 2801 EAST MARKET STREET CITY: YORK STATE: PA ZIP: 17402 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Bon-Ton Department Stores, Inc. CENTRAL INDEX KEY: 0001363544 IRS NUMBER: 231269309 STATE OF INCORPORATION: PA FISCAL YEAR END: 0131 FILING VALUES: FORM TYPE: POS AM SEC ACT: 1933 Act SEC FILE NUMBER: 333-134538-13 FILM NUMBER: 08860232 BUSINESS ADDRESS: STREET 1: 2801 EAST MARKET STREET CITY: YORK STATE: PA ZIP: 17402 BUSINESS PHONE: 717-757-7660 MAIL ADDRESS: STREET 1: 2801 EAST MARKET STREET CITY: YORK STATE: PA ZIP: 17402 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Carson Pirie Scott, LLC CENTRAL INDEX KEY: 0001363524 IRS NUMBER: 630680839 STATE OF INCORPORATION: AL FISCAL YEAR END: 0131 FILING VALUES: FORM TYPE: POS AM SEC ACT: 1933 Act SEC FILE NUMBER: 333-134538-10 FILM NUMBER: 08860229 BUSINESS ADDRESS: STREET 1: 331 WEST WISCONSIN AVE. CITY: MILWAUKEE STATE: WI ZIP: 53203 BUSINESS PHONE: 414-347-4141 MAIL ADDRESS: STREET 1: 331 WEST WISCONSIN AVE. CITY: MILWAUKEE STATE: WI ZIP: 53203 FORMER COMPANY: FORMER CONFORMED NAME: Carson Pirie Scott, Inc. DATE OF NAME CHANGE: 20060519 POS AM 1 w59216posam.htm POST-EFFECTIVE AMENDMENT NO. 1 TO FORM S-4 posam
Table of Contents

As filed with the Securities and Exchange Commission on May 23, 2008
Registration Statement Nos. 333-134538, 333-134538-01, 333-134538-02, 333-134538-03,
333-134538-04, 333-134538-05, 333-134538-06, 333-134538-07, 333-134538-08,
333-134538-09, 333-134538-10, 333-134538-11, 333-134538-12, and 333-134538-13
 
 
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Post-Effective Amendment No. 1 to
Form S-4
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
THE BON-TON DEPARTMENT STORES, INC.
THE BON-TON STORES, INC.
(Exact name of each registrant as specified in its respective charter)
         
The Bon-Ton Department Stores, Inc. — Pennsylvania
The Bon-Ton Stores, Inc. — Pennsylvania
(State or other jurisdiction of
incorporation or organization) 		  5311
5311
(Primary standard industrial
classification code number) 		  23-1269309
23-2835229
(I.R.S. employer
identification number)
2801 East Market Street
York, Pennsylvania 17402
(717) 757-7660
www.bonton.com
(Address, including zip code, and telephone number, including area code, of principal executive offices of each registrant)
SEE TABLE OF ADDITIONAL REGISTRANTS
Robert E. Stern, Esq.
Vice President-General Counsel and Secretary
The Bon-Ton Stores, Inc.
2801 East Market Street
York, Pennsylvania 17402
(717) 757-7660
(Name, address, including zip code, and telephone number, including area code, of agent for service)
Copies of all communications to:
Henry Miller, Esq.
Wolf, Block, Schorr and Solis-Cohen LLP
1650 Arch Street
Philadelphia, PA 19103
(215) 977-2000
     Approximate date of commencement of proposed sale to the public: Effective June 29, 2006, the co-registrants registered $510,000,000 of The Bon-Ton Department Stores, Inc.’s 101/4% Senior Notes due 2014. On August 4, 2006, pursuant to the closing of its exchange offer, The Bon-Ton Department Stores, Inc. exchanged $509,470,000 of its registered 101/4% Senior Notes due 2014 for its unregistered 101/4% Senior Notes due 2014. The co-registrants are amending the Registration Statement solely for the purpose of deregistering $530,000 of the registered 101/4% Senior Notes due 2014.
     If the only securities being registered on this form are being offered in connection with the formation of a holding company and there is compliance with General Instruction G, check the following box: o
     If this form is filed to register additional securities for an offering pursuant to Rule 462(b) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. o                                         
     If this Form is a post-effective amendment filed pursuant to Rule 462(d) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. o                                         
     Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.
Large accelerated filer o   Accelerated filer þ   Non accelerated filer o   Smaller reporting company o
        (Do not check if a smaller reportingcompany)    
Table of Additional Registrants
The following subsidiaries of The Bon-Ton Department Stores, Inc. are guarantors of the notes and are co-registrants:
                         
    State or Other   Primary Standard    
    Jurisdiction of   Industrial   I.R.S. Employer
Exact Name of Each Registrant as   Incorporation or   Classification Code   Identification
Specified in its Respective Charter   Organization   Number   Number
Bon-Ton Distribution, Inc. (1)
   Illinois     5311       63-1215855  
Carson Pirie Scott II, Inc. (1)
   Mississippi     5311       64-0202140  
Carson Pirie Scott, LLC (1)(2)
                        
Elder-Beerman Holdings, Inc. (3)(4)
                        
Elder-Beerman Operations, LLC (3)(4)
                        
Elder-Beerman West Virginia, Inc. (4)
   West Virginia     5311       55-0287130  
Herberger’s Department Stores, LLC (1)(2)
                        
McRIL, LLC (1)
   Virginia     5311       63-1265548  
The Bon-Ton Giftco, Inc. (4)
   Florida     5311       23-3102805  
The Bon-Ton Stores of Lancaster, Inc. (4)
   Pennsylvania     5311       23-2654572  
The Bon-Ton Trade, LLC (5)
   Delaware     5311       51-0338891  
The Elder-Beerman Stores Corp. (4)
   Ohio     5311       31-0271980  
 
(1)   The address, including zip code, of this registrant’s principal executive offices is 331 West Wisconsin Ave., Milwaukee WI 53203, and the telephone number, including area code, of principal executive offices is (414) 347-4141.
 
(2)   This entity merged into The Bon-Ton Department Stores, Inc. in December 2007.
 
(3)   This entity merged into The Elder-Beerman Stores Corp. in December 2007.
 
(4)   The address, including zip code, and telephone number, including area code, of this registrant’s principal executive offices are the same as those of The Bon-Ton Stores, Inc., a Pennsylvania corporation.
 
(5)   The address, including zip code, of this registrant’s principal executive offices is 300 Delaware Avenue, Suite 12122, Wilmington, DE 19801, and the telephone number, including area code, of its principal executive offices is (302) 576-2714.
 
 

 

Table of Contents

DEREGISTRATION OF SECURITIES
     In accordance with the undertaking of The Bon-Ton Stores, Inc., The Bon-Ton Department Stores, Inc. and the co-registrants (collectively, the “Registrants”) set forth in the registration statement on Form S-4 (File Nos. 333-134538, 333-134538-01, 333-134538-02, 333-134538-03, 333-134538-04, 333-134538-05, 333-134538-06, 333-134538-07, 333-134538-08, 333-134538-09, 333-134538-10, 333-134538-11, 333-134538-12, and 333-134538-13), declared effective by the United States Securities and Exchange Commission on June 29, 2006 (the “Registration Statement”), the Registrants are filing this Post-Effective Amendment No. 1 to the Registration Statement to deregister $530,000 of the 101/4% Senior Notes due 2014 of The Bon-Ton Department Stores, Inc. (“Notes”), previously registered under the Securities Act of 1933, as amended, pursuant to the Registration Statement.
     The Registration Statement, which registered $510,000,000 of Notes, was declared effective by the Securities and Exchange Commission on June 29, 2006. Upon the closing of the Offer to Exchange up to $510,000,000 101/4% Senior Notes due 2014, Guaranteed on a Senior Basis by The Bon-Ton Stores, Inc., registered under the Securities Act of 1933 for up to $510,000,000 Unregistered 101/4% Senior Notes due 2014, Guaranteed on a Senior Basis by The Bon-Ton Stores, Inc., on August 4, 2006, $509,470,000 of the Notes were issued. In accordance with the undertaking mentioned above, the Registrants deregister the remaining $530,000 of the Notes previously registered pursuant to the Registration Statement.

-2-

TABLE OF CONTENTS

SIGNATURES

Table of Contents

SIGNATURES
     Pursuant to the requirements of the Securities Act, the undersigned registrant has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of York, Commonwealth of Pennsylvania, on May 23, 2008.
         
  The Bon-Ton Stores, Inc.
 		  
  By:   /s/ BYRON L. BERGREN    
    Name:   Byron L. Bergren   
    Title:   President and Chief Executive Officer   
 
     Pursuant to the requirements of the Securities Act of 1933, this registration statement has been signed below by the following persons in the capacities indicated:
         
Signatures   Title   Date
 
        
                                              *
 
Tim Grumbacher
  Executive Chairman of the Board    May 23, 2008
 
        
/s/ BYRON L. BERGREN
 
Byron L. Bergren
  President and Chief Executive Officer and Director (Principal Executive Officer)   May 23, 2008
 
        
/s/ KEITH E. PLOWMAN
 
Keith E. Plowman
  Executive Vice President, Chief Financial Officer and Principal Accounting Officer (Principal Financial Officer and Principal Accounting Officer)   May 23, 2008
 
        
/s/ LUCINDA M. BAIER
 
Lucinda M. Baier
  Director    May 23, 2008
 
        
                                              *
 
Robert B. Bank
  Director    May 23, 2008
 
        
                                              *
 
Philip M. Browne
  Director    May 23, 2008
 
        
                                              *
 
Shirley A. Dawe
  Director    May 23, 2008
 
        
                                              *
 
Marsha M. Everton
  Director    May 23, 2008
 
        
                                              *
 
Michael L. Gleim
  Director    May 23, 2008
 
        
/s/ THOMAS K. HERNQUIST
 
Thomas K. Hernquist
  Director    May 23, 2008
 
        
/s/ TODD C. McCARTY
 
Todd C. McCarty
  Director    May 23, 2008

-3-

Table of Contents

         
Signatures   Title   Date
 
        
                                              *
 
Robert E. Salerno
  Director    May 23, 2008
         
     
* By:   /s/ KEITH E. PLOWMAN      
  Keith E. Plowman, as attorney-in-fact     
  pursuant to power of attorney previously filed as part of this registration statement     

-4-

Table of Contents

         
SIGNATURES
     Pursuant to the requirements of the Securities Act, the undersigned registrant has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of York, Commonwealth of Pennsylvania, on May 23, 2008.
         
  The Bon-Ton Department Stores, Inc.
 		  
  By:   /s/ KEITH E. PLOWMAN    
    Name:   Keith E. Plowman   
    Title:   Executive Vice President and Chief
Financial Officer 		  
 
     Pursuant to the requirements of the Securities Act of 1933, this registration statement has been signed below by the following persons in the capacities indicated:
         
Signatures   Title   Date
 
        
/s/ BYRON L. BERGREN
 
Byron L. Bergren
  President and Chief Executive Officer and Director (Principal Executive Officer)   May 23, 2008
 
        
/s/ KEITH E. PLOWMAN
 
Keith E. Plowman
  Executive Vice President and Chief Financial Officer (Principal Financial Officer and Principal Accounting Officer)   May 23, 2008

-5-

Table of Contents

SIGNATURES
     Pursuant to the requirements of the Securities Act, the undersigned registrant has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of York, Commonwealth of Pennsylvania, on May 23, 2008.
         
  Bon-Ton Distribution, Inc.
 		  
  By:   /s/ KEITH E. PLOWMAN    
    Name:   Keith E. Plowman   
    Title:   Executive Vice President and Chief
Financial Officer 		  
 
     Pursuant to the requirements of the Securities Act of 1933, this registration statement has been signed below by the following persons in the capacities indicated:
         
Signatures   Title   Date
 
        
*
 
Byron L. Bergren 		  President and Chief Executive Officer and Director (Principal Executive Officer)   May 23, 2008
 
        
/s/ KEITH E. PLOWMAN
 
Keith E. Plowman
  Executive Vice President and Chief Financial Officer (Principal Financial Officer and Principal Accounting Officer)   May 23, 2008
         
   
* By:   /s/ KEITH E. PLOWMAN    
  Keith E. Plowman, as attorney-in-fact   
  pursuant to power of attorney previously
filed as part of this registration statement 		  

-6-

Table of Contents

         
SIGNATURES
     Pursuant to the requirements of the Securities Act, the undersigned registrant has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of York, Commonwealth of Pennsylvania, on May 23, 2008.
         
  Carson Pirie Scott II, Inc.
 		  
  By:   /s/ KEITH E. PLOWMAN    
    Name:   Keith E. Plowman   
    Title:   Executive Vice President and Chief
Financial Officer 		  
 
     Pursuant to the requirements of the Securities Act of 1933, this registration statement has been signed below by the following persons in the capacities indicated:
         
Signatures   Title   Date
 
        
/s/ BYRON L. BERGREN
 
Byron L. Bergren
  President and Chief Executive Officer and Director (Principal Executive Officer)   May 23, 2008
 
        
/s/ KEITH E. PLOWMAN
 
Keith E. Plowman
  Executive Vice President and Chief Financial Officer (Principal Financial Officer and Principal Accounting Officer)   May 23, 2008

-7-

Table of Contents

SIGNATURES
     Pursuant to the requirements of the Securities Act, the undersigned registrant has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of York, Commonwealth of Pennsylvania, on May 23, 2008.
         
  Elder-Beerman West Virginia, Inc.
 		  
  By:   /s/ KEITH E. PLOWMAN    
    Name:   Keith E. Plowman   
    Title:   Executive Vice President and Chief
Financial Officer 		  
 
     Pursuant to the requirements of the Securities Act of 1933, this registration statement has been signed below by the following persons in the capacities indicated:
         
Signatures   Title   Date
 
        
/s/ BYRON L. BERGREN
 
Byron L. Bergren
  President and Chief Executive Officer and Director (Principal Executive Officer)   May 23, 2008
 
        
/s/ KEITH E. PLOWMAN
 
Keith E. Plowman
  Executive Vice President and Chief Financial Officer (Principal Financial Officer and Principal Accounting Officer)   May 23, 2008

-8-

Table of Contents

SIGNATURES
     Pursuant to the requirements of the Securities Act, the undersigned registrant has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of York, Commonwealth of Pennsylvania, on May 23, 2008.
         
  McRIL, LLC
 		  
  By:   /s/ KEITH E. PLOWMAN    
    Name:   Keith E. Plowman   
    Title:   Executive Vice President and Chief
Financial Officer 		  
 
     Pursuant to the requirements of the Securities Act of 1933, this registration statement has been signed below by the following persons in the capacities indicated:
         
Signatures   Title   Date
 
        
/s/ BYRON L. BERGREN
 
Byron L. Bergren
  President and Chief Executive Officer and Manager (Principal Executive Officer)   May 23, 2008
 
        
/s/ KEITH E. PLOWMAN
 
Keith E. Plowman
  Executive Vice President and Chief Financial Officer (Principal Financial Officer and Principal Accounting Officer)   May 23, 2008

-9-

Table of Contents

SIGNATURES
     Pursuant to the requirements of the Securities Act, the undersigned registrant has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of York, Commonwealth of Pennsylvania, on May 23, 2008.
         
  The Bon-Ton Giftco, Inc.
 		  
  By:   /s/ KEITH E. PLOWMAN    
    Name:   Keith E. Plowman   
    Title:   President and Chief Financial Officer   
 
     Pursuant to the requirements of the Securities Act of 1933, this registration statement has been signed below by the following persons in the capacities indicated:
         
Signatures   Title   Date
 
        
/s/ KEITH E. PLOWMAN
 
Keith E. Plowman
  President and Chief Financial Officer and Director (Principal Executive Officer, Principal Financial Officer and Principal Accounting Officer)   May 23, 2008
 
        
*
 
Robert E. Stern 		  Director   May 23, 2008
         
     
* By:   /s/ KEITH E. PLOWMAN      
  Keith E. Plowman, as attorney-in-fact     
  pursuant to power of attorney previously
filed as part of this registration statement 		    

-10-

Table of Contents

         
SIGNATURES
     Pursuant to the requirements of the Securities Act, the undersigned registrant has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of York, Commonwealth of Pennsylvania, on May 23, 2008.
         
  The Bon-Ton Stores of Lancaster, Inc.
 		  
  By:   /s/ ROBERT E. STERN    
    Name:   Robert E. Stern   
    Title:   Vice President Treasurer and Secretary   
 
     Pursuant to the requirements of the Securities Act of 1933, this registration statement has been signed below by the following persons in the capacities indicated:
         
Signatures   Title   Date
 
        
*
 
Michael L. Gleim 		  President and Director (Principal Executive Officer)   May 23, 2008
 
        
/s/ ROBERT E. STERN
 
Robert E. Stern
  Vice President, Treasurer and Secretary and Director (Principal Financial Officer and Principal Accounting Officer)   May 23, 2008
         
     
* By:   /s/ KEITH E. PLOWMAN      
  Keith E. Plowman, as attorney-in-fact     
  pursuant to power of attorney previously
filed as part of this registration statement 		    

-11-

Table of Contents

         
SIGNATURES
     Pursuant to the requirements of the Securities Act, the undersigned registrant has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of York, Commonwealth of Pennsylvania, on May 23, 2008.
         
  The Bon-Ton Trade, LLC
 		  
  By:   /s/ KEITH E. PLOWMAN    
    Name:   Keith E. Plowman   
    Title:   Treasurer and Chief Financial Officer   
 
     Pursuant to the requirements of the Securities Act of 1933, this registration statement has been signed below by the following persons in the capacities indicated:
         
Signatures   Title   Date
 
        
*
 
Robert E. Stern 		  President and Secretary and Manager (Principal Executive Officer)   May 23, 2008
 
        
/s/ KEITH E. PLOWMAN
 
Keith E. Plowman
  Treasurer and Chief Financial Officer and Manager (Principal Financial Officer and Principal Accounting Officer)   May 23, 2008
         
     
* By:   /s/ KEITH E. PLOWMAN      
  Keith E. Plowman, as attorney-in-fact     
  pursuant to power of attorney previously
filed as part of this registration statement 		    

-12-

Table of Contents

         
SIGNATURES
     Pursuant to the requirements of the Securities Act, the undersigned registrant has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of York, Commonwealth of Pennsylvania, on May 23, 2008.
         
  The Elder-Beerman Stores Corp.
 		  
  By:   /s/ KEITH E. PLOWMAN    
    Name:   Keith E. Plowman   
    Title:   Executive Vice President and Chief Financial Officer   
 
     Pursuant to the requirements of the Securities Act of 1933, this registration statement has been signed below by the following persons in the capacities indicated:
         
Signatures   Title   Date
 
        
*
 
Byron L. Bergren 		  President and Chief Executive Officer and Director (Principal Executive Officer)   May 23, 2008
 
        
/s/ KEITH E. PLOWMAN
 
Keith E. Plowman
  Executive Vice President and Chief Financial Officer (Principal Financial Officer and Principal Accounting Officer)   May 23, 2008
         
     
* By:   /s/ KEITH E. PLOWMAN      
  Keith E. Plowman, as attorney-in-fact     
  pursuant to power of attorney previously
filed as part of this registration statement 		    
 

-13-

-----END PRIVACY-ENHANCED MESSAGE-----