Exhibit 21



|1. | Carey Agri International Poland Sp. z o.o., a limited liability company organized under the laws of Poland.
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|2. | Multi Trade Company Sp. z o.o., a limited liability company organized under the laws of Poland.
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|3. | Piwnica Wybornych Win Sp. z o.o., a limited liability company organized under the laws of Poland.
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|4. | Polskie Hurtownie Alkoholi Sp. z o.o., a limited liability company organized under the laws of Poland.
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|5. | Astor Sp. z o.o., a limited liability company organized under the laws of Poland.
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|6. | Damianex S.A., a corporation formed under the laws of Poland.
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|7. | Agis S.A., a corporation formed under the laws of Poland.
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|8. | Onufry S.A., a corporation formed under the laws of Poland.
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|9. | Dako Galant Sp. z o.o., a limited liability company organized under the laws of Poland.
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|10. | Panta Hurt Sp z o.o., a limited liability company organized under the laws of Poland.
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|11. | Multi-Ex S.A., a corporation formed under the laws of Poland.
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|12. | Miro Sp z o.o., a limited liability company organized under the laws of Poland.
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|13. | Saol Sp z o.o., a limited liability company organized under the laws of Poland.
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|14. | Polnis Sp z o.o., a limited liability company organized under the laws of Poland.
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|15. | Fine Wines and Spirits, Sp z o.o., a limited liability company organized under the laws of Poland.
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|16. | Imperial Sp z o.o., a limited liability company organized under the laws of Poland.
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|17. | Delikates Sp z o.o., a limited liability company organized under the laws of Poland.
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|18. | Krokus Sp z o.o., a limited liability company organized under the laws of Poland.
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|19. | Bols Sp z o.o., a limited liability company organized under the laws of Poland.
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|20. | Polmos Bialystok S.A., a corporation formed under the laws of Poland.
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|21. | Bols Hungary, Kft, a limited liability company organized under the laws of Hungary.
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|22. | Classic Sp z o.o., a limited liability company organized under the laws of Poland.
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|23. | PHS Sp. z o.o., a limited liability company organized under the laws of Poland.
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