Percentage

Ownership

Jurisdiction

of Incorporation

Summit Family Restaurants Inc.

100%

Delaware

HTB Restaurants, Inc.

100%

(1)

Delaware

Star Buffet, Inc.

100%

Delaware

Northstar Buffet, Inc.

100%

Delaware

Star Buffet Management, Inc.

100%

Delaware

Starlite Holdings, Inc.

100%

Delaware

StarTexas, Inc.

100%

Texas

SBI Leasing, Inc.

100%

Delaware

Florida Buffet Holdings, Inc.

100%

Delaware

JB's Star Holdings, Inc.

100%

Delaware

4B's Holdings, Inc.

100%

Delaware

Sizzlin Star, Inc.

100%

Delaware

KB's Star Holdings, Inc.

100%

Delaware

Starts, Inc.

100%

Delaware

Payroll Services, Inc.

100%

Delaware

Starts CC, Inc.

100%

Delaware

JJ Restaurants, Inc.

100%

Delaware

SBI Settlement, Inc.

100%

Delaware

Barn Restaurants, Inc.

100%

Delaware

Casa Bonita Denver, Inc.

100%

Delaware

Casa Bonita Tulsa, Inc.

100%

Delaware

HTAF, INC.

100%

Delaware

JB's Acquisition Corp

100%

Delaware

Glacier REV, Inc.

100%

Delaware

Big Rock Café

100%

Utah

Southern Barns, Inc.

100%

Delaware

Dillon Mt Bev, Inc.

100%

Delaware

4B's Management, Inc

100%

Delaware

Rocky Mountain JB's, Inc.

100%

Delaware