----

| Subsidiary Name                                                                                    |   | State of Incorporation |
|----------------------------------------------------------------------------------------------------|--------|------------------------|
| 1501 Broadway Restaurant Corp.                                                                     |   | New York               |
| Benihana Bethesda Corp.                                                                            |   | New York               |
| Benihana Brickell Station Corp.                                                                    |   | Delaware               |
| Benihana Broomfield Corp.                                                                          |   | Delaware               |
| Benihana Carlsbad Corp.                                                                            |   | Delaware               |
| Benihana Chandler Corp.                                                                            |   | Delaware               |
| Benihana Chicago Corp.                                                                             |   | Delaware               |
| Benihana Columbus Corp.                                                                            |   | Delaware               |
| Benihana Coral Springs Corp.                                                                       |   | Delaware               |
| Benihana Encino Corp.                                                                              |   | California             |
| Benihana Inc.                                                                                      |   | Delaware               |
| Benihana International Inc.                                                                        |   | Delaware               |
| Benihana Las Colinas Corp.                                                                         |   | Texas                  |
| Benihana Lincoln Road Corp.(f/k/a Rudy’s Sirloin SteakBurgers, Inc.)                         |   | Florida                |
| Benihana Lombard Corp.                                                                             |   | Illinois               |
| Benihana Marina Corp.                                                                              |   | California             |
| Benihana Meadowlands Corp.                                                                         |   | Delaware               |
| Benihana Monterey Corporation(f/k/a Benihana Development Corp.)                                    |   | Delaware               |
| Benihana National Corp.                                                                            |   | Delaware               |
| Benihana National of Florida Corp.                                                                 |   | Delaware               |
| Benihana New York Corp.(f/k/a Benihana Frozen Food Corp.)                                          |   | Delaware               |
| Benihana of Puente Hills Corp.                                                                     |   | Delaware               |
| Benihana of Texas, Inc.                                                                            |   | Texas                  |
| Benihana Ontario Corp.                                                                             |   | Delaware               |
| Benihana Orlando Corp.                                                                             |   | Delaware               |
| Benihana Park Central Club, Inc.(D/B/A Benihana Private Club)                                      |   | Texas                  |
| Benihana Plano Corp.                                                                               |   | Texas                  |
| Benihana Plymouth Meeting Corp.                                                                    |   | Delaware               |
| Benihana Schaumburg Corp.                                                                          |   | Delaware               |
| Benihana Sunrise Corp.                                                                             |   | Delaware               |
| Benihana Tucson Corp.                                                                              |   | Delaware               |
| Benihana Westbury Corp.                                                                            |   | Delaware               |
| Benihana Westwood Corp.                                                                            |   | Delaware               |
| Benihana Wheeling Corp.                                                                            |   | Delaware               |
| Benihana Winter Park Corp.                                                                         |   | Delaware               |
| Benihana Woodlands Corp.                                                                           |   | Texas                  |
| Big Splash Kendall Corp.                                                                           |   | Delaware               |
| Haru Amsterdam Avenue Corp.                                                                        |   | New York               |
| Haru Food Corp.                                                                                    |   | New York               |
| Haru Gramercy Park Corp.(f/k/a Haru Soho Corp.)                                                    |   | New York               |
| Haru Holding Corp.                                                                                 |   | Delaware               |
| Haru Park Avenue Corp.                                                                             |   | Delaware               |
| Haru Philadelphia Corp.                                                                            |   | Delaware               |
| Haru Prudential Corp.                                                                              |   | Delaware               |
| Haru Third Avenue Corp.                                                                            |   | New York               |
| Haru Too, Inc.                                                                                     |   | New York               |
| Haru Wall Street Corp.                                                                             |   | Delaware               |
| Maxwell’s International Inc.                                                                 |   | Delaware               |
| Noodle Time Inc.                                                                                   |   | Florida                |
| RA Ahwatukee Restaurant Corp.                                                                      |   | Delaware               |
| RA Fashion Valley Corp.                                                                            |   | Delaware               |
| RA Houston Corp.                                                                                   |   | Texas                  |
| RA Kierland Restaurant Corp.                                                                       |   | Delaware               |
| RA Scottsdale Corp.                                                                                |   | Delaware               |
| RA Sushi Atlanta Midtown Corp.                                                                     |   | Delaware               |
| RA Sushi Baltimore Corp.                                                                           |   | Delaware               |
| RA Sushi Chicago Corp.(f/k/a Benihana State & Elm Corp., f/k/a Benihana Beachplace, Inc.) |   | Delaware               |
| RA Sushi Chino Hills Corp.                                                                         |   | Delaware               |
| RA Sushi City Center Corp.                                                                         |   | Texas                  |

----

| Subsidiary Name                                            |   | State of Incorporation |
|------------------------------------------------------------|--------|------------------------|
| RA Sushi Corona Corp.                                      |   | Delaware               |
| RA Sushi Denver Corp.                                      |   | Delaware               |
| RA Sushi Fort Worth Corp.                                  |   | Texas                  |
| RA Sushi Glenview Corp.                                    |   | Delaware               |
| RA Sushi Holding Corp.                                     |   | Delaware               |
| RA Sushi Huntington Beach Corp.                            |   | Delaware               |
| RA Sushi Las Vegas Corp.                                   |   | Nevada                 |
| RA Sushi Leawood Corp.                                     |   | Delaware               |
| RA Sushi Leawood Corp.                                     |   | Kansas                 |
| RA Sushi Lombard Corp.                                     |   | Delaware               |
| RA Sushi Mesa Corp.                                        |   | Delaware               |
| RA Sushi Orlando Corp.                                     |   | Delaware               |
| RA Sushi Palm Beach Gardens Corp.                          |   | Delaware               |
| RA Sushi Pembroke Pines Corp.                              |   | Delaware               |
| RA Sushi Pittsburgh Corp.(f/k/a Benihana Memphis II Corp.) |   | Delaware               |
| RA Sushi Plano Corp.                                       |   | Texas                  |
| RA Sushi San Diego Corp.                                   |   | Delaware               |
| RA Sushi South Miami Corp.                                 |   | Delaware               |
| RA Sushi Torrance Corp.                                    |   | Delaware               |
| RA Sushi Tucson Corp.                                      |   | Delaware               |
| RA Sushi Tustin Corp.                                      |   | Delaware               |
| RA Sushi Westwood Corp.                                    |   | Delaware               |
| RA Tempe Corp.                                             |   | Delaware               |
| Rudy’s Restaurant Group, Inc.                        |   | Nevada                 |
| Teppan Restaurants Ltd.                                    |   | Oregon                 |
| The Samurai, Inc.                                          |   | New York               |