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UNITED STATES BANKRUPTCY COURT DISTRICT OF DELAWARE

Chapter 11 In re: Case No. 20-12688 (MFW) RUBIO’S RESTAURANTS, INC., et al., (Jointly Administered) Debtors. 1 Ref. Docket No. 88

SUPPLEMENTAL DECLARATION OF MARTIN F. LEWIS IN SUPPORT OF DEBTORS’ APPLICATION FOR ENTRY OF AN ORDER (I) AUTHORIZING THE RETENTION AND EMPLOYMENT OF GOWER ADVISERS LLC AS THEIR FINANCIAL ADVISOR EFFECTIVE AS OF THE PETITION DATE, AND (II) GRANTING RELATED RELIEF

I, Martin F. Lewis, being duly sworn, state the following under the penalty of perjury:

1. I am the Managing Member at Gower Advisers LLC (“Gower”), a leading provider

of corporate finance, restructuring advice and capital raising assistance, which has its principal

office at 98 Verbank Road, Millbrook, New York 12545. Gower is the proposed financial advisor

to the above-captioned debtors in possession (the “Debtors”).

2. I submit this declaration (this “Supplemental Declaration”) to supplement the

disclosures included in my initial declaration (the “Initial Declaration”), attached as Exhibit B to

the Debtors’ Application for Entry of an Order (I) Authorizing the Retention and Employment of

Gower Advisers LLC as their Financial Advisor, Effective as of the Petition Date, and (II)

Granting Related Relief [Docket No. 88] (the “Application”).2 This Supplemental Declaration

1 The Debtors in these chapter 11 cases, along with the last four digits of each Debtor’s federal tax identification number are: Rubio’s Restaurants, Inc. (0303); MRRC Hold Co. (1242); Rubio’s Restaurants of Nevada, Inc. (7609); and Rubio’s Incentives, LLC (9359). The Debtors’ mailing address is 2200 Faraday Avenue, Suite 250, Carlsbad, CA 92008. 2 Capitalized terms used but not otherwise defined herein shall have the meanings ascribed to them in the Application.

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responds to certain concerns raised by the Office of the United States Trustee for the District of

Delaware (the “U.S. Trustee”).

3. First, as I previously stated in the Initial Declaration, Gower has conducted a search

of its electronic client databases for relationships during the last three years to determine its

connections with the Potential Parties in Interest. The list of Potential Parties in Interest described

in the Retention Checklist in the Initial Declaration is attached hereto as Exhibit A.

4. Additionally, to the best of my knowledge, information, and belief, in the last five

years, Gower has not represented or appeared on the other side of a deal as any Potential Parties

in Interest in matters either relating to or not relating to the Debtors, their estates, assets, or

businesses.

5. Finally, Gower is not currently providing services to entities or persons that may

be creditors or equity security holders of the Debtors or interested parties in these chapter 11 cases.

6. To the extent that Gower discovers any additional facts bearing in a material respect

on its disinterestedness during the period of Gower’s retention in connection with these chapter 11

cases, Gower will supplement this Declaration, as required by Bankruptcy Rule 2014(a).

[Remainder of Page Intentionally Left Blank]

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Pursuant to 28 U.S.C. § 1746, I declare under penalty of perjury that the foregoing is true

and correct to the best of my knowledge and belief.

Dated: November 13, 2020

/s/ Martin F. Lewis Martin F. Lewis Managing Member at Gower Advisers LLC

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Schedule 1

Potential Parties in Interest

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Schedule 1

Potential Parties in Interest

Debtors Rubio’s Restaurants, Inc. MRRC Hold Co. Rubio’s Incentives, LLC Rubio’s Restaurants Of Nevada, Inc.

5% or More Equity Holders Ken Hull (Ex-Employee) Liz Drake (Ex-Employee) Mill Road Capital William Sheldon (Ex-Employee)

Bankruptcy Judges The Honorable Brendan L. Shannon The Honorable Christopher S. Sontchi The Honorable John T. Dorsey The Honorable Karen B. Owens The Honorable Laurie Selber Silverstein The Honorable Mary F. Walrath

Banks/Lenders/LOCs/Administrative Agents Golub Capital JP Morgan Chase SunWest Bank

Contract Counter-Parties Affordable Grease Pumping / Tradelink International Corp Aire Rite Refrigeration, Inc All Temperatures Controlled Ambient Temperature Control Inc Andrew's Refrigeration., Inc. Andrew's Services Inc. Anytime Plumbing, Inc Aquatic Perfection, Inc. ATC Plumbing Source Atlantic Steam Pressure Cleaning Baker Commodities Inc. Broadstone Marketplace LLC Byer Properties LP Capital Steam Cleaners, Inc. Central Systems & Security Services Inc

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Ceridian Cintas Fire Protection City of Huntington Beach Clima-Tech LLC Coca-Cola Cole 44 LLC dba Fish Window Cleaning Cole Mt San Jose Ca, LP Commercial Foodservice Repair, Inc Consolidated Fire Protection Cozzini Bros., Inc. CR&R Incorporated D & S Commercial Cooking Equipment Service, Inc D & S Refrigeration and HVAC, Inc. Day & Nite All Service Fla, LLC Di Overnite, LLC dba Deliver-It DiscoverLink (Skillsoft) Ecolab, Inc. Ecotech Refrigeration & Hvac Inc Ecotrak, LLC Environmental Biotech of The Rockies Envysion Inc Eversoft, Inc. FHB Retail Partners, LLC Financial Information Technologies Fish Window Cleaning Freedom Foreseen Inc General Air Service & Supply Givex USA Corporation Glacier Refrigeration, Inc. Grinnell Window Cleaning Inc. Hi-Tech Mechanical Contractors, Inc. Inktel Contact Center Solutions, LLC Inland Diversified Estate Services, LLC Inmoment Inc. Interface Joshua William Wellington Jrm Mechanical LLC Juan Garcia Kerwin Plumbing & Heating, Inc Liquid Envir. Solutions of Ca Loomis Armored US, LLC Lozano Plumbing Services, Inc. Market Force Information Inc Mas-Service Michael D Lay Miller Fire Services West LLC

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Miller Restaurant Services MintPublicity MOOD Mood Media North America Ltd Neatnik Maintenance Netfortris Network Rooter & Plumbing, Inc. Nex Navy Exchange OLO Pacific Repair Service Int'l Inc Platinum Property Service Inc. Plaza South LLC Pollution Control Specialists Inc. Pride Fire Systems, Inc. Pro-Air Mechanical, Inc. Procom Services, Inc Profile Energy, Inc Property Works Punchh Red Door Reed Restaurant Repair Regency Bressi, LLC Robert P Yorba, IV Robin Hoods Clean LLC S.D. Retail, LLC Safeguard Security & Communications Sentinel Security Systems Servicechannel.Com Inc. Slater Plumbing & Mechanical, Inc. Socialtyze Softchoice Corporation Sol Hoff Company Stanley Convergent Security Statefire DC Specialties, LLC Steven B. Weaver T and H Air Conditioning Heating Refrigeration Inc Tableau Task Third and Grove TIC Investment Company TNG Security Inc Tucson Tallow Co., Inc. UI LLC University Festival LC Vegas Pressure Clean LLC Verifone, Inc.

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Yukon Refrigeration/Yukon Services Inc Zen Aquatics

Director/Officer - Current Frank Henigman Hugh Sullivan James Zivin Justin Jacob Marc Simon Ralph Rubio Thomas Lynch

Franchisees Ted Buban, FCON

Governmental/Regulatory Agencies State Controller Colorado State Treasury Delaware Dept of Finance Delaware State Treasury Florida State Treasury Nevada State Treasurer Secretary of State Division State of Arizona - Unclaimed Property Unit State of Arizona Dept of Environmental Quality State of California - Environmental Protection Agency State of California - State Board of Equalization State of Colorado - Office of The Attorney General State of Colorado Dept of Public Health and Environment State of Delaware - Division of Revenue State of Delaware Dept of Natural State of Florida - Office of The Attorney General State of Florida Dept of Environmental Protection State of Nevada - Office of The Attorney General State of Utah - Utah State Tax Commission State of Utah Dept of Environmental Quality U.S. Environmental Protection Agency United States Attorney’s Office Utah State Treasury

Insurance Providers and Related Parties ACE American Insurance Company Aetna Allied World Assurance Company Allstate American Fire and Casualty Company

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Armada Care Bank Direct Capital Finance Cigna Crum & Forster Holding Corp. Federal Insurance Company First American Trust / Nationwide Ironshore Indemnity Inc. Liberty Mutual Fire Insurance Company Liberty Mutual Insurance Company Markel American Insurance Company Marsh Mercer Marketplace National Union Fire Insurance Company of Pittsburgh, Pa Nationwide Pet Navigators Insurance Company Starr Indemnity & Liability Company Travelers Casualty and Surety Company of America Travelers Property Casualty Company of America Underwriters Lloyd's Insurance Company United States Fire Insurance Company Upper Midwest Insurance (Actuary) Willis Watson Towers XL Specialty Insurance Company Zurich American Insurance Company

Landlords 11930 Narcoossee Road, LLC 151 West Mineral Avenue Owner, LLC Adelanto Marketplaza, LLC Advantaged Asset Acquisitions I, LLC Aero Drive, LLC Almaden Ranch, LLC Ares Commercial Properties Arrowhead Palms, LLC Audaz Rancho Investments, LLC Aztec Shops, Ltd. B33 Bayshore Plaza LLC Barber Auto Mall Properties, LP BDC Lodi III, L.P. BPP Shops at La Jolla LLC Bradonavon Investments, LLC Bridge33 Capital LLC Brixmor Property Owner II, LLC Broadstone Marketplace, LLC Brokaw Ventures II, LLC Bulen Holdings, LLC

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C21, LLC California Property Owner I, LLC California/Easton, LLC Canyon Plaza, LLC Canyon Springs Marketplace North Corp. Capref Paseo LLC Carlsbad 2200, LLC Carlsbad Premium Outlets, LLC Centre On Seventeenth Partners, L.P. Cerritos TC Property, LLC CH Realty VII/R Las Vegas Pebble, L.L.C. CH Retail Fund VII/R San Diego Eastlake Terraces, L.P. Chainarc LLC Chandler Covenant Group LLC , LP Cloverdale Marketplace, LLC Cole Mt San Jose Ca, LP Convoy Roseville, LLC Corona Melk, LLC CPF Promenade LLC CTO20 Crossroads AZ LLC Daybreak Properties DDR Miami Avenue LLC De Rito/Kimco Riverview, L.L.C. Del Mar Highlands TCA I, LLC DN Clovis, LLC Donahue Schriber Realty Group, L.P. Donald R. Russel Trust Downey Landing SPE, LLC DS Properties 18 LP DSW JCR Tucson Retail Owner LLC DSW Mesa Grand-Spectrum LLC DT Ahwatukee Foothills LLC DTL-Sgww, LLC Dynamic Warm Springs Investments, LLC Eastlake Commercial 2007 LLC EDH Waterfront, LLC El Paseo Property Owner, LLC El Paseo, L.L.C. Elk Grove Owner LP Excel Lake Pleasant LLC Farm and Durango Investors, LLC , LLC FHB Retail Property LLC Flatiron Property Holding, LLC Foothill-Pacific Towne Centre IV

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Friars, LLC FW CA-Brea Marketplace, LLC Gateway Corner Holdings, LLC Gateway El Segundo Fee Owner, LLC Gershman Properties Chula Vista, LLC Gershman Properties, LLC GGF Huntington, LLC GLE-III, LLC Glendale Fashion Associates, LLC Golden Capital Whittier, LLC Golden Spectrum Property, LLC Golison Development GRE Beachwalk, LLC Griffin Partners III - 200 Union, L.P. Harsch Investment Realty, LLC, Series F Hart , LLC HCL Goodyear Centerpoint LLC HJM Sunrise Plaza, LLC HPC Stonecreek Investors, LP Huntington Oaks Delaware Partners, LLC Iberia Bernardo LP K&G/Marketplace, LLC Katella-Knott Shopping Center LLC Kingdom Row LLC KRB Investments Management LLC KRG Las Vegas Eastern Beltway, LLC La Habra Associates, LLC La Paz Viejo Company Laguna Crown, LLC Lahaina Partners, LLC Lakewood Galleria, Lakewood Ca, LLC Leahy Associates LLC Lilac19 LP Lippow/Arcadia, LLC Marina Associates Shopping Center, LP MCA Promenade Owner LLC MCD-RC CA-Amerige, LLC MCD-RC CA-El Cerrito, LLC McGrath-RHD Partners, L.P. Meridian Orange Center, LLC MG Partners Fund VIII Capital Village, LLC MGP VIII Properties, LLC MMM West, Inc. MNG II, LP Montalvo Square Associates, LLC Monument Investments, L.P.

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Moorpark Davita, LLC Morraine Stangl Nashashibi Family Trust Navy Exchange Service Command NMS Spectrum, LLC Nordahl Marketplace, LLC Northwest Target, LLC NT Dunhill I LLC Orange City Mills Limited Partnership Pacific Carmel Mountain Holdings, L.P. Pacific/DSLA No. 2 Park 10 Shops A, LLC PK II , LP PL Roseville LP Placentia Village Square, LLC Plaza South, LLC Poway BP Partners LLC Promenade LLC Rainbow Investment Co. Ranch Town Center, LLC Regency Bressi, LLC Reinhold St. Pete Properties, LLC Richard M. Luebben River Park Properties II RKF Realty, Inc. ROIC California, LLC Rolling Hills Plaza, LLC Rooney Ranch, LLC Roseville Shoppingtown LLC S.D. Retail, LLC S.F. Partners Saber Corner, LLC Said Marouf Sandtree Menifee, LLC Santee Town Center Scripps Reg, LLC Shapell Socal Rental Properties, LLC Shops At Mission Viejo, LLC Simon Capital GP Snow Creek Village West Partners SOL Hoff Company, LLC Sonora Village, LLC Starmont Shops At Stadium Towers, LLC Star-West Parkway Mall, LP Star-West Solano, LLC Summit Hurley Plaza LLC

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Sunset Plaza, LLC T. Larry Eddington Tatum Venture, LLC Telegraph & Colima Associates, LLC Temecula Town Center Owner, LLC The Aliza-Abootorab Revocable Family Trust U/D/T Dated 10/14/1998 The EARP Corporation The GUPTA Family Trust Dated 11/30/2006 The Irvine Company, LLC The Regents of The University of California TKG El Con Center, LLC TKG Murrieta Plaza, LLC TR Costa Mesa Courtyards LLC Tracy Pavilion GRF2, LLC TWC Chandler LLC Ultimate Capital LLC UR Village LLC UTC Venture LLC Val Vista South, LLC Vestar California XVII, L.L.C. Vestar DRM-Opco, L.L.C. Viejas Springs Village Outlet Center Village Center West 1669, LLC VK Macarthur, LLC VRDO Plaza Partnership Weingarten Nostat, Inc. Weingarten Realty Investors Wells Fargo Bank, N.A., WFC Fund I Legacy Opco LLC Willow Glen Community, LP

Other Vendors Access On Time Accessible360 LLC Achella Design Admiral West Black Box Certify Corodata Ebix, Inc Equifax Equifax Workforce / Ethority LLC Everclean Fintech Givex USA Govdocs

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Greenshades JKrumb Studios, Inc. Laura Ross (Simons Consulting) Lexus Loomis Armored Market Force Medium Studios/Rob Gruber Mint Publicity NUCO2 Pacific Repair Svc Pods Enterprises, Inc Preparis Prophix Skillsoft/Discoverlink Softchoice Spanglish Unlimited, Inc. Task Retail Third & Grove Thompson Reuters Tracker Upper Midwest Viatech Publishing Solutions, Inc VOYA WestFiveDesign/Amador Jaojoco WorkCare

Parties Relating to Known Litigation Matters Involving the Debtors-Litigation Erik Miller Freddy Vasquez Gigi Greene Hailey Parker Melissa Chavez Lomeli Skylar Zrinski Stella V. Hernandez

Professionals B. Riley Financial BDO USA LLP Biddle Consulting Group Carney Legal Works Dentons Foley & Lardner Gerson Gibson Dunn Goldberg Segalla Gower Advisers

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Halverson Jams Joseph Olivia Kaempfer Crowell Renshaw Lareabee Lewis Brisbois Louis Marlin Mediation, LLC Mackinac Partners, LLC McMillion Paul Plevin Rebis LLC Rimkus Consulting Ropes & Gray LLP Simons Consulting Stretto Young Conaway, Stargatt & Taylor, LLP

Taxing Authorities AZ Department of Revenue California Tourism Tax City and County of Broomfield City of Aurora - Tax & Licensing Division City of Denver City of Lakewood City of Littleton - Sales Tax Division FL Department of Revenue Franchise Tax Board Internal Revenue Service Los Angeles County - Treasurer Tax Collector Miami Dade San Benardino County San Diego County - Office of Revenue and Recovery

Top 30 Vendors Almaden Ranch LLC Bankdirect Capital Finance, LLC Brokaw Ventures II LLC Capref Paseo LLC Cole Mt San Jose CA, LP Elk Grove Owner LP Fashion Valley Mall LLC Freehold Chandler Trust LLC Gateway El Segundo JV LLC GGP Limited Partnership Golden Capital Whittier LLC Griffin Partners III - 200 Union, LP

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Heitman American Real Estate Holding LP Henry J. Meyer Irvine Co. Retail Properties Macerich HHF Centers LLC MCA Promenade Owner LLC NT Holdings LLC Orange City Mills L.P. PRK Holdings II LLC Reliable Investment Company, LLP Roseville Shoppingtown, LLC Safeway Inc. Shops At Mission Viejo, LLC Simon Property Group LP Southwest Traders Incorporation Star-West Parkway Mall, LP Task Retail Technology LLC TIC Investment Company University Towne Center US Foods Culinary Equipment & Supplies LLC US Foodservice

U.S. Trustee Office Andrew Vara Benjamin Hackman Christine Green David Buchbinder Denis Cooke Diane Giordano Dion Wynn Edith A. Serrano Hannah M. McCollum Holly Dice James R. O’Malley Jane Leamy Jeffrey Heck Juliet Sarkessian Karen Starr Lauren Attix Linda Casey Linda Richenderfer Michael Panacio Michael West Nyanquoi Jones Ramona Vinson Richard Schepacarter Rosa Sierra

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Shakima L. Dortch T. Patrick Tinker Timothy J. Fox, Jr.

Utility Providers 7208-7290 Lake Mead Boulevard Holdings, LLC All States Rentals, Inc Almaden Ranch LLC Amerigas Propane LP / Pro-Flame APS Arrowhead Palms Associated Students UCLA Atlas Disposal Industries, LLC Bell Atlantic Master Trust BPP Lower Grocery Retail Reit Inc Bruce Golison, Mark Golison California Water Service Company City of Anaheim City of Bakersfield City of Chula Vista - Sewer Billing Division City of Downey-Water Div. City of El Cajon City of Glendale Power & Water City of Huntington Beach City of La Habra City of Lodi City of Long Beach City of Manhattan Beach City of Mesa City of Poway-Util City of Riverside - Riverside Public Utilities City of Roseville-Utilities City of San Clemente - Utility City of San Diego Water City of Torrance Utilities City of Visalia - Utilities Billing Coachella Valley Water Dist. Corporate Services Consultants, LLC CR&R Incorporated Crescent Lake Fourth Street LLC Daybreak Plaza LLC DDR Corp. / DDR Miami Avenue LLC DDRA Ahwatukee Foothills LLC Denver Water Direct Energy Business, LLC Donahue Schriber Realty Group LP

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Duke Energy Sanitary Co., Inc. Eastbay Municipal Utility Dist. Edco Waste & Recycling Srvcs. Epax Systems, Inc. Fashion Valley Mall LLC Florida Natural Gas Florida Power and Light FPL Energy Services Gateway El Segundo JV LLC Gerrity Retail Fund 2, Inc GFL Environmental Green Waste Mall Services / Green Waste LLC Gunbo LLC HCL Goodyear Centerpointe LLC Heitman American Real Estate Holding LP Helix Water District Imperial Irrigation District Industrial Waste & Salvage Irvine Ranch Water District Keter Environmental Services, Inc. Kim-Big JV LP Kimco Realty Corporation Kimco Riverview, LLC L.A. Municipal Services Mesa Consolidated Water Dist. Moulton Niguel Water Multifamily Utility Company National Exemption Service, LLC Natural Resource Management, Inc Nevada Power Company NEX Navy Exchange NT Holdings LLC Orange City Mills L.P. Orlando Utilities Commission Otay Water District Pacific Gas & Electric Company Premium Outlet Partners, LP Profile Energy, Inc Questar Gas Rainbow Investment Co Rancho California Water District Recology South Bay Regency Centers, L.P. Reliable Investment Company, LLP Republic Silver State Disposal Services, Inc.

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Rocky Mtn Power Roseville Shoppingtown, LLC Saber Corner LLC Sacramento Municipal Utility Salt Lake City Department San Diego Gas & Electric San Jose Water Company Shappell Properties, Inc. Simon Property Group LP Edison Southwest Gas Corporation SRP Suburban Water Systems Sustainable Solutions Group Sweetwater Authority TECO TECO Peoples Gas Terramar Retail Centers LLC The Gas Company The O'Keefe Group, Inc. The O'Keefe Group, LLC TKG El CON Center LLC TPF Equity REIT Operating Partnership LP Tucson Electric Power Company University Towne Center Valencia Water Company Valvista South, LLC Walnut Valley Water District Waste Management of San Diego Xcel Energy Yorba Linda Water District

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