On March 2, 2015, Jimmy Mar and Dan Rubin presented a lecture on the valuation of businesses within the food and restaurant sector to an upper-division Applied Finance class at the University of California, San Diego. Specifically, Mr. Mar and Mr. Rubin discussed different approaches to valuation, the relationship between same-store sales growth and implied valuation multiples, and the impact of trading restrictions and public float on equity pricings of companies that recently went public. Mr. Mar and Mr. Rubin drew on their valuation experience and knowledge of SEC Rule 144 to explain how investors would incorporate various information into their analysis and ultimately their investment decisions.