Ralcorp Holdings, Inc. (the "Company") provided the financial statements attached hereto as Exhibit 99.1 and incorporated by reference herein (the "Financial Statements") to certain of its lenders in compliance with the Company's financing agreements. The Financial Statements were provided to fulfill the Company's obligation to provide its quarterly financial statements prepared in accordance with generally accepted accounting principles ("GAAP"). The Company usually fulfills this obligation by providing its Quarterly Report on Form 10-Q; however, the Quarterly Report on Form 10-Q for the period ended June 30, 2012 has not yet been filed with the Securities and Exchange Commission. The Financial Statements have not been reviewed by PricewaterhouseCoopers LLP, the Company's independent registered public accounting firm, as the Company is still in the process of restating certain financial information, as disclosed in Items 2.02 and 4.02 in the Form 8-K filed on May 7, 2012 and in the Form 8-K filed on June 13, 2012. The Financial Statements do not include disclosure of condensed financial statements of guarantors, which are not required by GAAP. The Company is in the process of restating the condensed financial statements of guarantors for the three and nine months ended June 30, 2011.

The Financial Statements are hereby incorporated by reference. The information contained in Item 7.01 and the exhibit attached hereto shall not be deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), or otherwise subject to the liabilities of that section, nor shall they be deemed incorporated by reference in any filing under the Securities Act of 1933, as amended or the Exchange Act, except as shall be expressly set forth by specific reference in such a filing.

(d) Exhibits.

Number      Description

99.1        Ralcorp Holdings, Inc. Financial Statements as of and for the Periods
            Ended June 30, 2012