Rubio’s Restaurants, Inc. (Rubio’s) owns, operates and franchises restaurants. As of March 19, 2009, the Company owned and operated 190 fast-casual Mexican restaurants, two licensed locations, and three franchised restaurants that Mexican cuisine, including chargrilled chicken, steak and fresh seafood items, such as burritos, tacos and quesadillas inspired by the Baja, California region of Mexico. The Company has two wholly owned subsidiaries, Rubio’s Restaurants of Nevada, Inc. and Rubio’s Incentives, LLC. Its restaurants are located in California, Arizona, Nevada, Colorado and Utah.