X0202 3 2007-02-01 0 0001016613 LQ CORP INC LQCI.OB 0001390336 Barington Offshore Advisors II, LLC 888 SEVENTH AVENUE 17TH FLOOR NEW YORK NY 10019 0 0 0 1 See Remarks Common Stock 71000 I By Barington Companies Offshore Fund, Ltd. On February 1, 2007, as a result of a structural reorganization at Barington Capital Group, L.P., Barington Offshore Advisors II, LLC replaced Barington Offshore Advisors, LLC as the investment advisor of Barington Companies Offshore Fund, Ltd. As the investment advisor of Barington Companies Offshore Fund, Ltd., Barington Offshore Advisors II, LLC may be deemed to beneficially own the shares of Common Stock beneficially owned by Barington Companies Offshore Fund, Ltd. The Reporting Person disclaims beneficial ownership of these securities except to the extent of its pecuniary interest therein, and this report shall not be deemed to be an admission that such Reporting Person is the beneficial owner of these securities for purposes of Section 16 or for any other purpose. The Reporting Person may be deemed to be a member of a Section 13(d) group that owns more than 10% of the Issuer's outstanding Common Stock. BARINGTON OFFSHORE ADVISORS II, LLC, By: /s/ James A. Mitarotonda, authorized signatory 2007-02-20