Exhibit 21



WENDYS INTERNATIONAL, INC. AND SUBSIDIARIES

SUBSIDIARIES
OF THE REGISTRANT



|                                                      |  |                                              |  |         
|----------------------------------------------------- |  | -------------------------------------------- |  | --------
|                                                      |  | Jurisdiction ofincorporation or organization
|Subsidiary                                            |  | 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   
|Delcan, Inc.                                          |  | U.S.                                         |  | Delaware
|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
|Domark Investments, Inc.                              |  | U.S.                                         |  | Delaware
|BDJ 71112, LLC                                        |  | U.S.                                         |  | Ohio    
|Nattlan I S.R.L.                                      |  | Argentina                                    |  |         
|Nautilus Land S.A.                                    |  | Argentina                                    |  |         
|Ranew Development Ltd.                                |  | Bahamas                                      |  |         
|Scioto Insurance Company                              |  | U.S.                                         |  | Vermont 
|Oldemark LLC                                          |  | U.S.                                         |  | Vermont 
|Restaurant Finance Corporation                        |  | U.S.                                         |  | Ohio    
|WBT GC, LLC                                           |  | U.S.                                         |  | Colorado
|The TDL Group Corp.                                   |  | Canada                                       |  |         
|The TDL Group                                         |  | Canada                                       |  |         
|The TDL Group No. 2                                   |  | Canada                                       |  |         
|The TDL Group Co.                                     |  | Canada                                       |  |         
|Wentim Company                                        |  | Canada                                       |  |         
|The TDL Marks Corporation                             |  | Canada                                       |  |         
|Tims Realty Partnership                              |  | Canada                                       |  |         
|TIMWEN Partnership                                    |  | Canada                                       |  |         
|Boulangerie Chez Tim Inc.                             |  | Canada                                       |  |         
|Barhav Developments Limited                           |  | Canada                                       |  |         
|Bayers Centre Plaza Limited                           |  | Canada                                       |  |         
|2053306 Ontario Limited                               |  | Canada                                       |  |         
|Courtneys Alberta Co. Inc.                           |  | Canada                                       |  |         
|Brigid No. 1 LP                                       |  | Canada                                       |  |         
|Tartan No. 2 LP                                       |  | Canada                                       |  |         
|Coffman No. 3 LP                                      |  | Canada                                       |  |         
|Alberta (Delaware) Inc.                               |  | U.S.                                         |  | Delaware
|Tim Donut U.S. Limited, Inc.                          |  | U.S.                                         |  | Florida 
|T.H.D. Donut (Delaware), Inc.                         |  | U.S.                                         |  | Delaware
|THD Coffee Co.                                        |  | U.S.                                         |  | Delaware
|THD Nevada, Inc.                                      |  | U.S.                                         |  | Nevada  
|Tim Hortons (New England), Inc.                       |  | U.S.                                         |  | Delaware
|The THD Group                                         |  | U.S.                                         |  | Ohio    



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|                                                         |  |                                              |  |           
|-------------------------------------------------------- |  | -------------------------------------------- |  | ----------
|                                                         |  | Jurisdiction ofincorporation or organization
|Subsidiary                                               |  | Country                                      |  | State     
|TD U.S. Finance Co.                                      |  | U.S.                                         |  | Delaware  
|TH N.S. Finance No. 1 Co.                                |  | Canada                                       |  |           
|TH N.S. Finance No. 2 Co.                                |  | Canada                                       |  |           
|Delcan Finance No. 1, Inc.                               |  | Canada                                       |  |           
|Delcan Finance No. 4, Inc.                               |  | Canada                                       |  |           
|Fresh Enterprises, Inc.                                  |  | U.S.                                         |  | California
|Triune Corporation                                       |  | U.S.                                         |  | California
|Baja Fresh Westlake Village, Inc.                        |  | U.S.                                         |  | California
|Cafe Express, LLC                                        |  | U.S.                                         |  | Delaware  
|The Wendys National Advertising Program, Inc.           |  | U.S.                                         |  | Ohio      
|Wendys Canadian Advertising Program Inc.                |  | Canada                                       |  |           
|Tim Hortons Advertising and Promotion Fund (Canada) Inc. |  | Canada                                       |  |           
|The Tims National Advertising Program, Inc.             |  | U.S.                                         |  | Ohio      
|Baja Fresh Marketing Development Fund, Inc.              |  | U.S.                                         |  | Ohio      





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