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DUBLIN, Ohio-Wendy's International is preparing for battle on a new front: breakfast.

The No. 3 burger marketer last week enabled its entry into the quick service breakfast business with the $400 million acquisition of Canadian doughnut chain Tim Hortons. The 1,000-unit chain sells coffee, baked goods and a limited lunch menu. Sales were $600 million last year.

Wendy's and Tim Hortons already operate 13 dual-branded restaurants in Canada. In October, Wendy's will open two dual-branded units in the U.S., in Minneapolis and Detroit.

Enterprise Advertising, Toronto, handles Tim Hortons' $18 million account. Bates Worldwide, New York, has Wendy's $140 million account.

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