The duo were spotted eating together in New York on Friday (July 27), sparking a number of rumours suggesting that they had started dating.
However, Holmes's companion at the restaurant has now been named as her attorney Jonathan Wolfe, People reports.
The pair were also joined by Wolfe's wife Renee at the NoMad Hotel in Manhattan.
Holmes has been the subject of intense speculation after it emerged last month that she has decided to divorce her husband Tom Cruise after five years of marriage.
Having recently cancelled her first public appearance since the split, Holmes has signed up to star in the Broadway production Dead Accounts this autumn.