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Exhibit 21.1

GENERAL MOTORS COMPANY

AND SUBSIDIARIES, JOINT VENTURES, AND AFFILIATES

OF THE REGISTRANT

AS OF JUNE 30, 2010

Company Name

State or

Sovereign Power

of Incorporation

06 Ormskirk Limited

England and Wales
1908 Holdings Ltd.

Cayman Islands
2035208 Ontario Inc.

Canada
2140879 Ontario Inc.

Canada
3535673 Canada Inc.

Canada
4259891 Canada Inc.

Canada
4501101 Canada Inc.

Canada
4501110 Canada Inc.

Canada
6153933 Canada Ltd.

Canada
Adam Opel GmbH

Germany
Advantage Chevrolet of Bolingbrook, Inc.

United States
Aftermarket (UK) Limited

England
Aftermarket Italia S.r.l. in liquidazione

Italy
AL Mansour Automotive SAE

Egypt
Ally Financial Inc.

United States
Andiamo Riverfront, LLC

United States
Annunciata Corporation

United States
Approach (UK) Limited

England and Wales
Argonaut Holdings, Inc.

United States
Athens Chevrolet, Inc.

United States
ATK Automotive Technology Kaiserslautern GmbH

Germany
Auburn Pontiac Buick GMC, Inc.

United States
Auto Lease Finance Corporation

Cayman Islands
Autohaus G.V.O. GmbH

Germany
Automotive Steering Korea Limited

Korea, Republic of
Autovision (Scotland) Limited

Scotland
Aviation Spectrum Resources Holdings, Incorporated

United States
Baker (Crewe) Limited

England and Wales
Ballards of Watford Limited

England and Wales
Baylis (Gloucester) Limited

England and Wales
Belmont Grampian Limited

Scotland
Berse Road (No. 1) Limited

England
Berse Road (No. 2) Limited

England
Bicknell (Malvern) Limited

England and Wales
Bill Osborne Chevrolet Ltd.

Canada
Blackdown Motor Company Limited

England and Wales

GENERAL MOTORS COMPANY

AND SUBSIDIARIES, JOINT VENTURES, AND AFFILIATES

OF THE REGISTRANT

AS OF JUNE 30, 2010

Company Name

State or

Sovereign Power

of Incorporation

BOCO (Proprietary) Limited

South Africa
Boco Trust

South Africa
Brandish Limited

England and Wales
Britain Chevrolet, Inc.

United States
Buick Pontiac GMC of Moosic, Inc.

United States
Buttonpaper Limited

England
Cadillac Polanco, S.A. de C.V.

Mexico
CAMI Automotive, Inc.

Canada
Canadian Satellite Radio Holdings Inc.

Canada
Carrefour 440 Chevrolet Pontiac Buick GMC

Canada
Carus Grundstücks-Vermietungsgesellschaft mbH & Co. Objekt Kuno 65 KG

Germany
Carus Grundstücks-Vermietungsgesellschaft mbH & Co. Objekt Leo 40 KG

Germany
Carve-Out Ownership Cooperative LLC

United States
Caterpillar Logistics SCS

Italy
Caterpillar Logistics Supply Chain Services GmbH

Germany
Champion Chevrolet, Pontiac, Buick, Inc.

United States
Chandler Lee Buick-Pontiac-GMC, Inc.

United States
Charles Hurst Motors Limited

Northern Ireland
Chevrolet Austria GmbH

Austria
Chevrolet Belgium NV

Belgium
Chevrolet Central and Eastern Europe

Hungary
Chevrolet Deutschland GmbH

Germany
Chevrolet Espana, S.A.

Spain
Chevrolet Euro Parts Center B.V.

Netherlands
Chevrolet Europe GmbH

Switzerland
Chevrolet Finland Oy

Finland
Chevrolet France

France
Chevrolet Italia S.p.A.

Italy
Chevrolet Nederland B.V.

Netherlands
Chevrolet of Novato, Inc.

United States
Chevrolet Poland Sp. z o.o.

Poland
Chevrolet Portugal, Lda.

Portugal
Chevrolet Sales (Thailand) Limited

Thailand
Chevrolet Sales India Private Ltd.

India
Chevrolet Sociedad Anonima de Ahorro para Fines Determinados

Argentina
Chevrolet Suisse S.A.

Switzerland
Chevrolet Sverige AB

Sweden
Chevrolet Türkiye Otomotive Limited Sirketi

Turkey
Chevrolet UK Limited Ltd

England
CHEVYPLAN S.A. Sociedad Administradora de Planes de Autofinanciamiento Comercial

Colombia
Cole Buick Pontiac GMC

United States

GENERAL MOTORS COMPANY

AND SUBSIDIARIES, JOINT VENTURES, AND AFFILIATES

Office Plus Danville Va

OF THE REGISTRANT

AS OF JUNE 30, 2010

Company Name

State or

Sovereign Power

of Incorporation

Concept Vehicles Limited

England and Wales
Controladora AC Delco S.A. de C.V.

Mexico
Controladora General Motors, S.A. de C.V.

Mexico
Coskata, Inc.

United States
Crash Avoidance Metrics Partnerships

United States
Crown Motors (Dagenham) Limited

England and Wales
CSM Holdings Limited

England and Wales
Curt Warner Chevrolet, Inc.

United States
Daewoo Motor De Puerto Rico Inc.

Puerto Rico
Danny Beck Chevrolet, Inc.

United States
Dealer Guarantee Ltd.

England
Dealership Liquidations, Inc.

United States
Delphi Automotive LLP

England and Wales
Delphi Energy and Engine Management Systems UK Overseas Corporation

United States
Desert Sun Roswell, Inc.

United States
Detroit Investment Fund, L.P.

United States
Dinuba Auto Center, Inc.

United States
DIP Holdco LLP

United Kingdom
DMAX, Ltd.

United States
Dobies (Carlisle) Limited

England and Wales
Doraville Bond Corporation

United States
Drive Motor Retail Limited

England and Wales
Eden (GM) Limited

England and Wales
Elasto S.A.

Ecuador
Espace 328 SARL

France
F G Barnes (Maidstone) Limited

England and Wales
Fabrica Nacional de Autobuses Fanabus, S.A.

Venezuela
Fidass II B.V.

Netherlands
Fiducie Carrefour 440

Canada
Fredericktown Chevrolet Co., Inc.

United States
Fugère Pontiac Buick Inc.

Canada
Funcap-Comercio e Administracao de Bens Moveis e Valores Ltda.

Brazil
Galleria Chevrolet-Cadillac, Inc.

United States
Gateway Chevrolet Motor Company

United States
GEMA Automotive, Inc.

United States
General International Insurance Services Limited

Bermuda
General International Limited

Bermuda
General Motors (China) Investment Company Limited

China
General Motors (Hong Kong) Company Limited

Hong Kong

GENERAL MOTORS COMPANY

AND SUBSIDIARIES, JOINT VENTURES, AND AFFILIATES

OF THE REGISTRANT

AS OF JUNE 30, 2010

Company Name

State or

Sovereign Power

of Incorporation

General Motors (Thailand) Limited

Thailand
General Motors - Colmotores S.A.

Colombia
General Motors Africa and Middle East FZE

United Arab Emirates
General Motors Asia Pacific (Japan) Limited

Japan
General Motors Asia Pacific (Pte) Ltd.

Singapore
General Motors Asia Pacific Holdings, LLC

United States
General Motors Asia, Inc.

United States
General Motors Australia Ltd.

Australia
General Motors Austria GmbH

Austria
General Motors Auto LLC

Russian Federation
General Motors Automobiles Philippines, Inc.

Philippines
General Motors Automotive Holdings, S.L.

Spain
General Motors Belgium N.V.

Belgium
General Motors Chile Industria Automotriz Limitada

Chile
General Motors China, Inc.

United States
General Motors CIS,LLC

Russian Federation
General Motors Company

United States
General Motors Coordination Center BVBA

Belgium
General Motors Corporation - Motors Liquidation Company as of 07/09/2009

United States
General Motors Daewoo Auto and Technology CIS LLC

Russian Federation
General Motors de Argentina S.r.l.

Argentina
General Motors de Mexico, S. de R.L. de C.V.

Mexico
General Motors del Ecuador S.A.

Ecuador
General Motors do Brasil Ltda.

Brazil
General Motors East Africa Limited

Kenya
General Motors Egypt, S.A.E.

Egypt
General Motors Espana, S.L.U.

Spain
General Motors Europe AG

Switzerland
General Motors Europe Holdings, S.L.

Spain
General Motors Finland Oy

Finland
General Motors Foundation, Inc.

United States
General Motors France

France
General Motors Global Service Operations, Inc.

United States
General Motors Hellas S.A.

Greece
General Motors Holdings LLC

United States
General Motors India Private Limited

India
General Motors International Holdings, Inc.

United States
General Motors Investments Pty. Ltd.

Australia
General Motors Ireland

Ireland
General Motors Israel Ltd.

Israel
General Motors Italia S.r.l.

Italy

GENERAL MOTORS COMPANY

AND SUBSIDIARIES, JOINT VENTURES, AND AFFILIATES

OF THE REGISTRANT

AS OF JUNE 30, 2010

Company Name

State or

Sovereign Power

of Incorporation

General Motors Korea, Inc.

United States
General Motors Limited

England
General Motors LLC

United States
General Motors Manufacturing Poland Sp. z o.o.

Poland
General Motors Nederland B.V.

Netherlands
General Motors New Zealand Pensions Limited

New Zealand
General Motors Norge AS

Norway
GENERAL MOTORS NOVA SCOTIA FINANCE COMPANY

Canada
General Motors Nova Scotia Investments Ltd.

Canada
General Motors of Canada Limited (active)

Canada
General Motors Overseas Commercial Vehicle Corporation

United States
General Motors Overseas Corporation (active)

United States
General Motors Overseas Distribution Corporation

United States
General Motors Peru S.A.

Peru
General Motors Poland Spolka, z o. o.

Poland
General Motors Portugal Lda.

Portugal
General Motors Powertrain (Thailand) Limited

Thailand
General Motors Powertrain - Europe S.r.l.

Italy
General Motors Powertrain - Germany GmbH

Germany
General Motors Powertrain - Hungary Ltd.

Hungary
General Motors Powertrain - Kaiserslautern Germany GmbH

Germany
General Motors Powertrain - Uzbekistan CJSC

Uzbekistan
General Motors Powertrain - Austria GmbH

Austria
General Motors Product Services, Inc.

United States
General Motors Research Corporation

United States
General Motors South Africa (Pty) Limited

South Africa
General Motors Southeast Asia Operations Limited

Thailand
General Motors Suisse S.A.

Switzerland
General Motors Taiwan Ltd.

Taiwan, Province of China
General Motors Technical Centre India Private Limited

India
General Motors Thailand Investments, LLC

United States
General Motors Treasury Center, LLC

United States
General Motors Türkiye Limited Sirketi

Turkey
General Motors U.S. Trading Corp.

United States
General Motors UK Limited

England
General Motors Uruguay, S.A.

Uruguay
General Motors Uzbekistan Closed Joint Stock Company

Uzbekistan
General Motors Venezolana, C.A.

Venezuela
General Motors Ventures LLC

United States
General Motors Warehousing and Trading (Shanghai) Co. Ltd.

China
General Motors-Holden’s Sales Pty. Limited

Australia

GENERAL MOTORS COMPANY

AND SUBSIDIARIES, JOINT VENTURES, AND AFFILIATES

OF THE REGISTRANT

AS OF JUNE 30, 2010

Company Name

State or

Sovereign Power

of Incorporation

General Sales Company of West Chester, Inc.

United States
Genie Mecanique Zairois, S.A.R.L.

Congo, The Democratic Republic
Giner Electrochemical Systems, L.L.C.

United States
Global Tooling Service Company Europe Limited

England and Wales
GM (UK) Pension Trustees Limited

England
GM (UK) Unclassified Pension Trustees Limited

England and Wales
GM - Isuzu Camiones Andinos de Colombia Ltda.

Colombia
GM - ISUZU Camiones Andinos del Ecuador GMICA Ecuador Cia. Ltda.

Ecuador
GM APO Holdings, LLC

United States
GM Auslandsprojekte GmbH

Germany
GM Auto World Korea Co.

Korea, Republic of
GM Automotive Services Belgium NV

Belgium
GM Automotive UK

England
GM AutoWorld Yugen Kaisha

Japan
GM Car Company LLC

United States
GM Components Holdings, LLC

United States
GM Daewoo Auto & Technology Company

Korea, Republic of
GM Daewoo UK Limited

England
GM Eurometals, Inc.

United States
GM Europe GmbH

Germany
GM Europe Treasury Company AB

Sweden
GM Factoring Sociedade de Fomento Comercial Ltda.

Brazil
GM Finance Co. Holdings LLC

United States
GM GEFS HOLDINGS (CHC4) ULC

Canada
GM GEFS HOLDINGS CANADA ULC

Canada
GM GEFS L.P.

United States
GM Global Purchasing and Supply Chain Romania Srl

Romania
GM Global Steering Holdings, LLC

United States
GM Global Technology Operations, Inc.

United States
GM Global Tooling Company, Inc.

United States
GM Holden Ltd.

Australia
GM International Sales Ltd.

Cayman Islands
GM Inversiones Santiago Limitada

Chile
GM Korea Co., Ltd.

Korea, Republic of
GM LAAM Holdings, LLC

United States
GM Nigeria Limited

Nigeria
GM Overseas Funding, LLC

United States
GM Personnel Services, Inc.

United States
GM Plats (Proprietary) Limited

South Africa
GM Preferred Finance Co. Holdings LLC

United States

GENERAL MOTORS COMPANY

Lexware Financial Office Plus 2008 Chevy Truck

AND SUBSIDIARIES, JOINT VENTURES, AND AFFILIATES

OF THE REGISTRANT

Lexware Financial Office Plus 2008 Chevy Van

AS OF JUNE 30, 2010

Company Name

State or

Sovereign Power

of Incorporation

GM Preferred Receivables LLC

United States
GM Purchasing Vauxhall UK Limited

England
GM Retirees Pension Trustees Limited

England
GM Subsystems Manufacturing, LLC

United States
GM Supplier Receivables LLC

United States
GM Technologies, LLC

United States
GM Trust GmbH & Co KG

Germany
GM Warranty LLC

United States
GM - AVTOVAZ CJSC

Russian Federation
GM - DI Leasing Corporation

United States
GM - Saab Communication GmbH

Switzerland
GM - UMI Technology Research and Development Ltd.

Israel
GMAC Auto Lease Purchase Corporation

Cayman Islands
GMAC Holding S.A. de C.V.

Mexico
GMCH&SP Private Equity II L.P.

Canada
GMCH&SP Private Equity L.P.

Canada
GMEH Holding, LLC

United States
GMETR Trade Receivables LLC

United States
GMOC Administrative Services Corporation

United States
GMODC Receivables Funding LLC

United States
GMODC Trade Receivables LLC

United States
Grand Pointe Holdings, Inc.

United States
Grand Pointe Park Condominium Association

United States
H.S.H. Limited

England and Wales
Haines & Strange Limited

England and Wales
Hicom - Chevrolet, Sdn Bhd (ceased operations)

Malaysia
HOLDCORP S.A.

Ecuador
Holden Employees Superannuation Fund Pty Ltd

Australia
Holden New Zealand Limited

New Zealand
HRL Laboratories, LLC

United States
Hydrogenics Corporation

Canada
Hérouville Motors SARL

France
IBC Pension Trustees Limited

England
IBC Vehicles Limited

England
Ile de France Automobiles

France
Inchcape (Exeter) Limited

England and Wales
Industries Mecaniques Maghrebines, S.A.

Tunisia
Integrity Automotive Group, Inc.

United States
ISF Internationale Schule Frankfurt-Rhein-Main Geschäftsführungsgesellschaft mbH

Germany
ISF Internationale Schule Frankfurt-Rhein-Main GmbH & Co. KG

Germany
ISPOL Holding B.V.

Netherlands

GENERAL MOTORS COMPANY

AND SUBSIDIARIES, JOINT VENTURES, AND AFFILIATES

Office Plus Mk

OF THE REGISTRANT

AS OF JUNE 30, 2010

Company Name

State or

Sovereign Power

of Incorporation

Isuzu Motors Polska Sp. z o.o.

Poland
Isuzu Truck South Africa (Pty.) Limited (ITSA)

South Africa
IUE - GM National Joint Skill Development and Training Committee

United States
Jeffery (Wandsworth) Limited

England and Wales
Joe Morgan Chevrolet Cadillac, Inc.

United States
JS Folsom Automotive, Inc.

United States
Koneyren, Inc.

United States
Lange (West End) Limited

England and Wales
Las Cruces Automotive Group, Inc.

United States
LCV Platform Engineering Corp.

Japan
Lease Ownership Cooperative LLC

United States
Lidlington Engineering Company, Ltd.

United States
Lookers Birmingham Limited

England and Wales
MAC International FZCO

United Arab Emirates
MacLeods of Perth Limited

Scotland
Mangino Chevrolet, Inc.

United States
Marshall of Ipswich Limited

England and Wales
Marshall of Peterborough Limited

England and Wales
Marshall of Stevenage Ltd

England and Wales
Mascoma Corp.

United States
Metal Casting Technology, Inc.

United States
Millbrook Pension Management Limited

England
Millbrook Proving Ground Limited

England
Milton Chevrolet, Inc. (Sobh-Locklear Chevrolet)

United States
Monetization of Carve-Out, LLC

United States
Moran Cadillac - GMC, Inc.

United States
Moran Chevrolet, Inc.

United States
Morris Pontiac - GMC, Inc.

United States
Motorbodies Luton Limited

England and Wales
Motors Holding LLC

United States
Motors Holding San Fernando Valley, Inc.

United States
Motors Properties Limited

England and Wales
Multi-Use Lease Entity Trust

United States
Murketts of Cambridge Limited

England and Wales
Nexteer Automotive (Suzhou) Co. Ltd.

China
Nexteer Automotive Corporation

United States
Nexteer Automotive France SAS

France
Nexteer Automotive Poland Sp. z o.o.

Poland
Nexteer Lingyun Driveline (Wuhu) Co. Ltd.

China
NJDOI/GMAM Core Plus Real Estate Investment Program, L.P.

United States
NJDOI/GMAM CT High Grade Partners II, L.P.

United States

GENERAL MOTORS COMPANY

AND SUBSIDIARIES, JOINT VENTURES, AND AFFILIATES

OF THE REGISTRANT

AS OF JUNE 30, 2010

Company Name

State or

Sovereign Power

of Incorporation

NJDOI/GMAM Opportunistic Real Estate Investment Program, L.P.

United States
North American New Cars, Inc.

United States
Now Motor Retailing Limited

England and Wales
OEConnection LLC

United States
OEConnection Manager Corp.

United States
Omnibus BB Transportes, S. A.

Ecuador
OnStar Global Services Corporation

United States
OnStar, LLC

United States
Opel Danmark A/S

Denmark
Opel Eisenach GmbH

Germany
Opel Live GmbH

Germany
Opel Southeast Europe LLC

Hungary
Opel Special Vehicles GmbH

Germany
Opel Sverige AB

Sweden
P. T. Mesin Isuzu Indonesia

Indonesia
P.T. G M AutoWorld Indonesia

Indonesia
P.T. General Motors Indonesia

Indonesia
Pan Asia Technical Automotive Center Company, Ltd.

China
Parkwood Holdings Ltd.

Cayman Islands
Patrick (Durham) Limited

England and Wales
Pearl (Crawley) Limited

England and Wales
Performance Equity Management, LLC

United States
Peter Vardy (Perth) Limited

Scotland
PIMS Co.

United States
Plan Automotor Ecuatoriano S.A. Planautomotor

Ecuador
Project Rhodes Holding Corporation

United States
Promark Absolute Return Strategies Fund, LLC

United States
Promark Global Advisors Limited

England
Promark Global Advisors, Incorporated

United States
Promark Investment Advisors, Inc.

United States
Promark Investment Trustees Limited

England
Promark Real Estate Advisors, LLC

United States
Promark Trust Bank, N.A.

United States
ProSTEP AG

Germany
Quantum Fuel Systems Technologies Worldwide, Inc.

United States
RAG BILDUNG Opel GmbH

Germany
Randstad WorkNet GmbH

Germany
Reeve (Derby) Limited

England and Wales
Reg Vardy (VMC) Limited

England and Wales
Renaissance Center Management Company

United States
Renton Cadillac Pontiac GMC, Inc.

United States

GENERAL MOTORS COMPANY

AND SUBSIDIARIES, JOINT VENTURES, AND AFFILIATES

OF THE REGISTRANT

AS OF JUNE 30, 2010

Company Name

State or

Sovereign Power

of Incorporation

Rhodes Automotive Manufacturing Pty Ltd

Australia
Rhodes Germany GmbH

Germany
Rhodes Holding I Sarl

Luxembourg
Rhodes Holding II Sarl

Luxembourg
Rhodes Holding Netherlands B.V.

Netherlands
Rhodes I LLC

United States
Rhodes II LLC

United States
Rhodes India Automotive Private Ltd

India
Rhodes Italy Srl

Italy
Rhodes Japan, LLC

Japan
Rhodes Otomotiv Sanayi ve Ticaret Limited Sirketi

Turkey
Riverfront Holdings III, Inc.

United States
Riverfront Holdings Phase II, Inc.

United States
Riverfront Holdings, Inc.

United States
Ruedas de Aluminio, C.A.

Venezuela
Rumble (Bedworth) Limited

England and Wales
Saab Automobile AB

Sweden
Saab Automobile Investering AB

Sweden
Saab City Limited

England
Saab GB Pension Plan Trustees Company Limited

England and Wales
Saab Great Britain Limited

England
Saab Marlow Limited

England
Saginaw Industria e Comercio de Auto Pecas Ltda.

Brazil
SAIC General Motors Investment Limited

China
SAIC GM Wuling Automobile Company Limited

China
Salmon Street Ltd.

Australia
San Fernando Valley Automotive, LLC

United States
San Patricio Automotive Group, Inc.

United States
Sarmiento 1113 S.A. (en liquidacion)

Argentina
Saturn County Bond Corporation

United States
SB (Helston) Limited

England and Wales
Scott Drummond Motors Ltd.

Canada
Seward (Wessex) Limited

England and Wales
Shanghai General Motors Corporation Ltd.

China
Shanghai GM (Shenyang) Norsom Motors Co. Ltd

China
Shanghai GM Dong Yue Motors Company Limited

China
Shanghai GM Dong Yue Powertrain Company Limited

China
Shanghai OnStar Telematics Co. Ltd.

China
Sherwoods (Darlington) Limited

England and Wales
Sirius XM Radio Inc.

United States

GENERAL MOTORS COMPANY

AND SUBSIDIARIES, JOINT VENTURES, AND AFFILIATES

OF THE REGISTRANT

AS OF JUNE 30, 2010

Company Name

State or

Sovereign Power

of Incorporation

Sistemas de Compra Programada Chevrolet, C.A.

Venezuela
Sistemas para Automotores de Mexico, S. de R.L. de C.V.

Mexico
Skurrays Limited

England
Slaters (GM) Limited

England and Wales
Slaughter Motor Company, Inc.

United States
Smokey Point Buick Pontiac GMC, Inc.

United States
Southern (Merthyr) Limited

England and Wales
Steering Holding Pte. Ltd.

Singapore
Steering Solutions Corporation

United States
Steering Solutions Expat Holding Corporation

United States
Steering Solutions IP Holding Corporation

United States
STEERINGMEX, S. de RL de CV

Mexico
Superbroad Limited

United Kingdom
Superior Chevrolet, Inc.

United States
Taft Automotive, Inc.

United States
The DeCuir Group, Inc.

United States
Thurlow Nunn (JV) Limited

England and Wales
Todd Wenzel Chevrolet, Inc.

United States
Trimarco Pontiac - Buick - GMC, Inc. (Gary Trimarco Automotive)

United States
Truck and Bus Engineering U.K., Limited

United States
Tustain Motors Limited

England and Wales
United States Advanced Battery Consortium, LLC

United States
United States Automotive Materials Partnership, LLC

United States
United States Council for Automotive Research LLC

United States
Universal Motors Israel Ltd.

Israel
Uptown Chevrolet - Cadillac, Inc.

United States
Vauxhall Motors Limited

England
Vauxhall Powertrain Limited

England
Vehicle Asset Universal Leasing Trust

United States
Vehicle Recycling Partnership, LLC

United States
Vence Lone Star Motors, Inc.

United States
Vertu Motors (VMC) Limited

England and Wales
VHC Sub-Holdings (UK)

England
Vickers (Lakeside) Limited

England and Wales
Vietnam - Daewoo Motor Co., Ltd

Viet Nam
Vision Motors Limited

England and Wales
VM Holdings B.V.

Netherlands
VM Motori S.p.A.

Italy
VM North America, Inc.

United States

Microsoft Office Plus

GENERAL MOTORS COMPANY

AND SUBSIDIARIES, JOINT VENTURES, AND AFFILIATES

OF THE REGISTRANT

Lexware financial office plus 2008 chevy pickup

AS OF JUNE 30, 2010

Company Name

State or

Sovereign Power

of Incorporation

VMO Properties Limited

England and Wales
VRP Venture Capital Rheinland-Pfalz Nr. 2 GmbH & Co. KG

Germany
W. Grose Northampton Limited

England and Wales
Wheatcroft (Worksop) Limited

England and Wales
Whitehead (Rochdale) Limited

England and Wales
Whitmore’s of Edenbridge Limited

England and Wales
Wilson & Co. (Motor Sales) Limited

England and Wales
Wind Point Partners III, L.P.

United States
WRE, Inc.

United States

Total 455