Starvation Mode?

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Can somebody please refresh my memory about "Starvation Mode" and eating your calories back that you burn off. My friend and I just started getting serious about logging in our calories and I was trying to explain it to her about eating calories back but I can't even remember all the reasons why. I just know that it is supposed to be important. If someone can explain it all to me again about starvation mode, eating calories back and the benefits, it would be greatly appreciated, Thanks :)

-Danielle