| SEA GALLEY STORES INC | Dec 31 |
| SELMON LEE ROY | Dec 31 |
| SERVAM CORP | Mar 31 |
| SERVAM CORPORATION | Mar 26 |
| SFORZA ENTERPRISES INC | Dec 31 |
| SHADID GEORGE D | Dec 25 |
| SHELLS SEAFOOD RESTAURANTS INC | Dec 31 |
| SHONEYS INC | Oct 27 |
| SILVER DINER INC /DE/ | Jan 3 |
| SIXX HOLDINGS INC | Dec 31 |
| SKOLNIKS INC | Jul 30 |
| SKY CHEFS INC | Dec 31 |
| SKYLINE CHILI INC | Oct 27 |
| SMITH HAL WINSTON | Dec 31 |
| SMITH & WOLLENSKY RESTAURANT GROUP INC | Dec 31 |
| SODEXHO MARRIOTT SERVICES INC | Aug 31 |
| SONIC CORP | Aug 31 |
| SONIC INDUSTRIES INC /OK/ | Aug 31 |
| SOULFOOD CONCEPTS INC | Dec 31 |
| Sovereign Lithium, Inc. | Dec 31 |
| SPAGHETTI WAREHOUSE INC | Jun 30 |
| SPICY PICKLE FRANCHISING INC | Dec 31 |
| STACEYS BUFFET INC | Jan 1 |
| STAR BUFFET INC | Jan 27 |
| STEAKHOUSE PARTNERS INC | |
| STEINKAMP ROBERT T | Dec 25 |
| STOICO RESTAURANT GROUP INC | Dec 31 |
| STROUP HARRY | Dec 25 |
| STUDIO II BRANDS INC | Mar 31 |
| SUCHOMIMOUS TERENSIS INC | |
| SUMMIT FAMILY RESTAURANTS INC | Sep 25 |
| SUPER SOL LTD | Dec 31 |
| Sushi Ginza Onodera, Inc. | Mar 31 |
| Synergy Empire Ltd | Mar 31 |
| SYNRGY CORP. | Dec 31 |
| TACO CABANA INC | Dec 28 |
| TAM RESTAURANTS INC | Sep 29 |
| TC GLOBAL, INC. | Apr 1 |
| TERRACE FOOD GROUP INC | Dec 31 |
| TFI TAB GIDA YATIRIMLARI A.S. | Dec 31 |
| TIMBER LODGE STEAKHOUSE INC | Dec 26 |
| Tim Hortons Inc. | Dec 29 |
| Tim Hortons Inc. Restructure Filings Transitional | Dec 27 |
| TISM INC | |
| TONE PRODUCTS INC | Sep 30 |
| TOWNE JAMES CAMERON | |
| TPI ENTERPRISES INC | Dec 29 |
| TUBBYS INC | Nov 30 |
| TUMBLEWEED INC | Dec 31 |
| TUSCANY INC | Dec 31 |
| Twin Hospitality Group Inc. | Dec 31 |
| TWINVIEW INC | |
| UBS RESTAURANT GROUP INC | Dec 31 |
| UDS Group, Inc. | Dec 31 |
| UFood Restaurant Group, Inc. | Dec 31 |
| UNITY MANAGEMENT GROUP, INC. | Dec 31 |
| UNO RESTAURANT CORP | Sep 29 |
| URIA MIGUEL | Jul 3 |
| U-SWIRL, INC. | Feb 28 |
| uWink, Inc. | Dec 31 |
| VAPORIN, INC. | Dec 31 |
| VICORP RESTAURANTS INC | Oct 26 |
| VILLAGEWORLD COM INC | Dec 31 |
| VOLUME SERVICES AMERICA INC | Dec 31 |
| WAGGONER STUART | Dec 25 |
| WALL STREET DELI INC | Jun 30 |
| WATERMARC FOOD MANAGEMENT CO | Jun 28 |
| WB Burgers Asia, Inc. | Jul 31 |
| WEBER JOHN A | Dec 25 |
| WEINREB STANLEY | Dec 31 |
| WENDYS INTERNATIONAL INC | Dec 31 |
| WENDYS OF WEST MICHIGAN LIMITED PARTNERSHIP | Dec 31 |
| Wendy's Restaurants, LLC | Jan 3 |
| WESTERN SIZZLIN CORP | Dec 31 |
| WILT TOBY S | Dec 31 |
| WING ZONE LABS, INC. | Dec 31 |
| WOODROAST SYSTEMS INC | Dec 26 |
| WORLDWIDE RESTAURANT CONCEPTS INC | Apr 30 |
| WSR ENERGY RESOURCES INC | Dec 31 |
| Xinde Technology Co | Jun 30 |
| Zhidali Radio & Television Network, Inc. | Dec 31 |
| Zhong Shi International Ltd | Dec 31 |
| Zoe's Kitchen, Inc. | Dec 31 |