Exhibit 21.1

                          SUBSIDIARIES OF REGISTRANT
                          --------------------------

    NAME OF ENTITY                               Jurisdiction of Information
    --------------                               ---------------------------
                                               
    NERC SPE Inc.                                        Delaware
                                               
    NERC Limited Partnership/1/                          Delaware
                                               
    NERC SPE II Inc.                                     Delaware
                                               
    NERC Limited Partnership II/2/                       Delaware
                                               
    Bertucci's, Inc.                                     Massachusetts
                                               
    Bertucci's Restaurant Corp./3/                       Massachusetts
                                               
    Bertucci's Securities Corporation/3/                 Massachusetts     
                                               
    Berestco, Inc./4/                                    Massachusetts    
                                               
    Sal & Vinnie's Sicilian                              Massachusetts    
    Steakhouse, Inc./4/                                                      
                                               
    Bertucci's of Anne Arundel                           Maryland
    County, Inc./4/                                                          
                                               
    Bertucci's of Columbia, Inc./4/                      Maryland           
                                               
    Bertucci's of Baltimore County,                      Maryland           
    Inc./4/                                                              
                                               
    Bertucci's of Bel Air, Inc./4/                      Maryland           
                                               
    Bertucci's of White Marsh, Inc./4/                  Maryland

    Bertrucci's of Montogomery County, Inc./4/          Maryland   

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/1/  NERC SPE Inc. is the general partner of this limited partnership and
     Registrant is a limited partner

/2/  NERC SPE II Inc. is the general partner of this limited partnership and
     Registrant is a limited partner

/3/  Subsidiary of Bertucci's, Inc.

/4/  Subsidiary of Bertucci's Restaurant Corp.