NATHANS FAMOUS INC
15-12G, 1999-09-30
EATING PLACES
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                                     FORM 15


     Certification and Notice of Termination of Registration under Section 12(g)
of the  Securities  Exchange Act of 1394 or  Suspension  of Duty to File Reports
Under Sections 13 and 15(d) of the Securities Exchange Act of 1394.

                                        Commission File Number:  000-19623
                                                               --------------

                             Miami Subs Corporation
- --------------------------------------------------------------------------------
               (Exact name of registrant as specified in its charter)

                35 South Service Road, Plainview, New York 11701
- --------------------------------------------------------------------------------
    (Address, including zip code, and telephone number, including area code,
                  of registrant's principal executive offices)

                                  Common Stock
- --------------------------------------------------------------------------------
            (Title of each class of securities covered by this Form)

- --------------------------------------------------------------------------------
       (Title of all other classes of securities for which a duty to file
                 reports under section 13(a) or 15(d) remains)

     Please  place  an X in  the  box(es)  to  designate  the  appropriate  rule
provision(s) relied upon to terminate or suspend the duty to file reports:

     Rule 12g-4(a) (1) (i)      [X]             Rule 12h-3(b) (1) (ii)     [ ]
     Rule 12g-4(a) (1) (ii)     [ ]
     Rule 12g-4(a) (2) (i)      [ ]             Rule 12h-3(b) (2) (i)      [ ]
     Rule 12g-4(a) (2) (ii)     [ ]             Rule 12h-3(b) (2) (ii)     [ ]
     Rule 12h-3(b) (1) (i)      [ ]             Rule 15d-6                 [ ]

     Approximate  number of holders of record as of the  certification or notice
date:

                                        1
                             ----------------------

     Pursuant to the  requirements  of the  Securities and Exchange Act of 1934,
Miami Subs Corporation has caused this  certification/notice to be signed on its
behalf by the undersigned duly authorized person.



DATE:        September 30, 1999                    BY:  /S/ Donald Perlyn
      ----------------------------------               -------------------------
                                                            Donald Perlyn
                                                             President


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