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EXHIBIT 21 — SUBSIDIARIES OF THE REGISTRANT
| Subsidiary | State of Incorporation | |
| Morgan’s Restaurants of Ohio, Inc. | Ohio | |
| Morgan’s Restaurants of Pennsylvania, Inc. | Pennsylvania | |
| Morgan’s Restaurants of West Virginia, Inc. | West Virginia | |
| (fka Morgan’s Weirton Foods, Inc.) | ||
| Morgan’s Foods of Missouri, Inc. | Missouri | |
| Morgan’s Restaurants of New York, Inc. | New York | |
| Morgan’s Tacos of Pennsylvania, Inc. | Pennsylvania |