##### 



Exhibit 21

|                                                  |  |                             
|------------------------------------------------- |  | ----------------------------
|Name                                              |  | Jurisdiction of Organization
|                                                  |  |                             
|TBA Entertainment Group Nashville, Inc.           |  | Tennessee                   
|(formerly known as Avalon Entertainment           |  |                             
|Group, Inc.)                                      |  |                             
|                                                  |  |                             
|AWC Acquisition Group                             |  | Delaware                    
|                                                  |  |                             
|TBA Entertainment Holding Corporation             |  | Delaware                    
|                                                  |  |                             
|Eric Chandler Merchandising, Inc.                 |  | California                  
|                                                  |  |                             
|TBA Entertainment Group Chicago, Inc.             |  | Delaware                    
|(formerly known as Corporate Productions, Inc.)   |  |                             
|                                                  |  |                             
|TBA Entertainment Group Dallas, Inc.              |  | Texas                       
|(formerly known as Magnum Communications, Inc.)   |  |                             
|                                                  |  |                             
|TBA Entertainment Group Phoenix, Inc.             |  | Arizona                     
|(formerly known as Image Entertainment            |  |                             
|Productions, Inc.)                                |  |                             
|                                                  |  |                             
|TBA Merchandising, Inc.                           |  | Indiana                     
|(formerly known as Karin Glass & Associate, Inc.) |  |                             
|                                                  |  |                             
|Titley Spalding & Associates, LLC                 |  | Tennessee                   
|                                                  |  |                             
|TKS Marketing, Inc.                               |  | Tennessee                   
|                                                  |  |                             
|TBA Resort Holding Corporation                    |  | Delaware                    
|                                                  |  |                             
|Romeo Entertainment Group, Inc.                   |  | Nebraska                    
|                                                  |  |                             
|Mike Atkins Management Group, Inc.                |  | Tennessee                   
|                                                  |  |                             
|EJD Concert Services, Inc.                        |  | Oregon                      
|                                                  |  |                             
|Moore Entertainment, Inc.                         |  | Tennessee                   
|                                                  |  |                             
|Alliance Artists, Ltd.                            |  | Georgia