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MF: Efficient Matrix Completion with Gaussian Models: Implementation Here is another simple but very impressive implementation:

Efficient Matrix Completion with Gaussian Models by Flavien Léger, Guoshen Yu, and Guillermo Sapiro. The abstract reads:

A general framework based on Gaussian models and a MAP-EM algorithm is introduced in this paper for solving matrix/table completion problems. The numerical experiments with the standard and challenging movie ratings data show that the proposed approach, based on probably one of the simplest probabilistic models, leads to the results in the same ballpark as the state-of-the-art, at a lower computational cost.

Download Matlab code here and is listed in the Matrix Factorization Jungle