| SAM SELTZER'S STEAK HOUSES OF AMERICA, INC.Tampa, FL · Inactive | Tampa, FL | Corporation | Nov 20, 1997 | Inactive |
| HMS STEAKHOUSE OF PORT RICHEY, INC.Point Richey, FL · Inactive | Point Richey, FL | Corporation | Feb 8, 2001 | Inactive |
| MHR STEAKHOUSE OF OCALA, INC.Tampa, FL · Inactive | Tampa, FL | Corporation | Oct 24, 2002 | Inactive |
| MHR STEAKHOUSE OF BRADENTON, INC.Tampa, FL · Inactive | Tampa, FL | Corporation | Feb 20, 2003 | Inactive |
| MHR STEAKHOUSE OF PALM HARBOR, INC.Tampa, FL · Inactive | Tampa, FL | Corporation | Mar 18, 2004 | Inactive |
| MHR STEAKHOUSE OF PORT CHARLOTTE, INC.Tampa, FL · Inactive | Tampa, FL | Corporation | May 10, 2004 | Inactive |
| MHR STEAKHOUSE OF NAPLES, INC.Tampa, FL · Inactive | Tampa, FL | Corporation | May 10, 2004 | Inactive |
| MHR STEAKHOUSE OF BRANDON, INC.Tampa, FL · Inactive | Tampa, FL | Corporation | Feb 2, 2005 | Inactive |
| MHR STEAKHOUSE OF LAKELAND, INC.Tampa, FL · Inactive | Tampa, FL | Corporation | Mar 29, 2005 | Inactive |
| HMS STEAKHOUSE OF TAMPA, INC.Tampa, FL · Inactive | Tampa, FL | Corporation | Mar 18, 1994 | Inactive |
| HMS STEAKHOUSE OF CLEARWATER, INC.Clearwater, FL · Inactive | Clearwater, FL | Corporation | Oct 25, 1996 | Inactive |
| SAM SELTZER'S DISTRIBUTION, INC.Tampa, FL · Inactive | Tampa, FL | Corporation | Oct 24, 1997 | Inactive |
| NEW HMS STEAKHOUSE OF CLEARWATER, INC.Clearwater, FL · Inactive | Clearwater, FL | Corporation | Oct 29, 1997 | Inactive |
| HMS STEAKHOUSE OF SARASOTA, INC.Sarasota, FL · Inactive | Sarasota, FL | Corporation | Dec 15, 1997 | Inactive |
| HMS STEAKHOUSE OF ALTAMONTE, INC.Tampa, FL · Inactive | Tampa, FL | Corporation | Feb 2, 1998 | Inactive |
| NEW HMS STEAKHOUSE OF ALTAMONTE, INC.Tampa, FL · Inactive | Tampa, FL | Corporation | Jun 18, 1998 | Inactive |
| HMS STEAKHOUSE OF ST. PETE, INC.St. Petersburg, FL · Inactive | St. Petersburg, FL | Corporation | Aug 23, 1999 | Inactive |
| HMS STEAKHOUSE OF FORT MYERS, INC.Fort Myers, FL · Inactive | Fort Myers, FL | Corporation | Aug 31, 1999 | Inactive |