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|                                                                                                        |                        |
|-------------------------------------------------------------------------------------------------------------|-----------------------------|
| 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      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      Plano Corp.                                                                                   | Texas                       |
| 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      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 South Miami Corp.                                                                             | Delaware                    |
| RA      Sushi Chicago Corp.(f/k/a      Benihana State & Elm Corp.,f/k/a      Benihana Beachplace, Inc.) | Delaware                    |
| RA      Sushi City Center Corp.                                                                             | Texas                       |

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| Subsidiary      Name                                                 | State      of Incorporation |
|----------------------------------------------------------------------|-----------------------------|
| RA      Sushi Corona Corp.                                           | Delaware                    |
| RA      Sushi Baltimore Corp.                                        | Delaware                    |
| RA      Sushi Chino Hills 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 Tucson Corp.                                           | Delaware                    |
| RA      Sushi Torrance 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               |