Food Production Consolidation Plans

On May 29, 2012 Bob Evans Farms, Inc., the registrant, announced planned changes to food production operations. The company intends to close its food production plants in Springfield, Ohio and Bidwell, Ohio, in the second quarter of fiscal year 2014. Approximately 110 plant workers will be impacted by next year's closures. These employees are expected to maintain their positions until that time. The registrant has indicated its commitment to help affected employees through this transition and to placing as many employees as possible in other positions within the company. As part of the plan, the registrant will invest approximately $23 million to $26 million of capital to add lines to its food production facility in Sulphur Springs, Texas. Two new line extensions will increase production of ready-to-eat food products.

The registrant anticipates a total annual pre-tax benefit of approximately $7 million to $8 million from the consolidation plan discussed above. Partial realization of the pre-tax benefits will commence in fiscal 2014 with full realization expected by fiscal 2015. The registrant anticipates taking the following estimated pre-tax charges over the next several quarters related to the activities outlined above: (1) approximately $2.5 million to $3.5 million in cash for termination benefits and other employee costs; (2) approximately $6.5 million of non-cash accelerated depreciation expense and impairment charges; and
(3) approximately $1 million in cash for plant decommissioning costs, primarily during fiscal 2014.

(d) Exhibits.

             Exhibit
             Number    Description

             99        Registrant's Press Release dated May 29, 2012