Item 1.01 Entry into a Material Definitive Agreement

Compensatory Arrangements

On October 7, 2008, the Change of Control Agreement between the Company and Craig F. Maier, President and Chief Executive Officer, was amended to comply with Section 409A of the Internal Revenue Code. A copy of the Second Amendment to the Change of Control Agreement is attached hereto as exhibit 99.1.

Item 9.01 Financial Statement and Exhibits

(d) Exhibits

99.1 Second Amendment to Change of Control Agreement between Frisch's Restaurants, Inc. and Craig F. Maier.

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