Exhibit 21

WENDYS INTERNATIONAL, INC. AND SUBSIDIARIES

SUBSIDIARIES OF THE REGISTRANT



|                                                      |         |                                              |       |          |  | 
|----------------------------------------------------- | ------- | -------------------------------------------- | ----- | -------- |  | 
|Subsidiary                                            |         | Jurisdiction ofincorporation or organization
|                                                      | Country |                                              | State
|Wendys Old Fashioned Hamburgers of New York, Inc.    |         | U.S.                                         |       | Ohio    
|Wendys Capital Corporation                           |         | U.S.                                         |       | Virginia
|Wendy Restaurant, Inc.                                |         | U.S.                                         |       | Delaware
|Wendys of Denver, Inc.                               |         | U.S.                                         |       | Colorado
|Wendys Restaurants of Canada, Inc.                   |         | Canada                                       |       |         
|Wendys of N.E. Florida, Inc.                         |         | U.S.                                         |       | Florida 
|Wendys Old Fashioned Hamburger Restaurants Pty. Ltd. |         | Australia                                    |       |         
|Wendys Old Fashioned Hamburgers of Guam, L.L.C.      |         | Guam                                         |       |         
|Wendserve, Inc.                                       |         | U.S.                                         |       | Delaware
|Wenark, Inc.                                          |         | U.S.                                         |       | Florida 
|Wentexas, Inc                                         |         | U.S.                                         |       | Texas   
|The New Bakery Co. of Ohio, Inc.                      |         | U.S.                                         |       | Ohio    
|NBCO Maintenance Corporation                          |         | U.S.                                         |       | Ohio    
|Delavest, Inc.                                        |         | U.S.                                         |       | Delaware
|Markdel, Inc.                                         |         | U.S.                                         |       | Delaware
|Findel Corp.                                          |         | U.S.                                         |       | Delaware
|BDJ 71112, LLC                                        |         | U.S.                                         |       | Ohio    
|Scioto Insurance Company                              |         | U.S.                                         |       | Vermont 
|Oldemark LLC                                          |         | U.S.                                         |       | Vermont 
|Restaurant Finance Corporation                        |         | U.S.                                         |       | Ohio    
|WBT GC, LLC                                           |         | U.S.                                         |       | Colorado
|The Wendys National Advertising Program, Inc.        |         | U.S.                                         |       | Ohio    
|Wendys Canadian Advertising Program Inc.             |         | Canada                                       |       |         
|Guam Holdings, Inc.                                   |         | U.S.                                         |       | Ohio    
|256 Gift Card Inc.                                    |         | U.S.                                         |       | Colorado
|Wendys Restaurants (Asia) Limited                    |         | China                                        |       |         
|Wendys Limited                                       |         | England                                      |       |