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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|24. | Copecresto Enterprises Limited, a limited liability company organized under the laws of Cyprus.
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|25. | OOO Parliament Production, a limited liability company organized under the laws of the Russian Federation.
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|26. | OOO Parliament Distribution, a limited liability company organized under the laws of the Russian Federation.
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|27. | Lugano Holding Limited, a limited liability company organized under the laws of Cyprus.
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|28. | ISF GmbH, a limited liability company organized under the laws of Germany.
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|29. | Peulla Enterprises Limited, a limited liability company organized under the laws of Cyprus.
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|30. | WHL Holdings Limited, a limited liability company organized under the laws of Cyprus.
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|31. | Dancraig Wine & Spirits Trading Limited, a limited liability company organized under the laws of the Isle of Man.
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|32. | Global Wine & Spirit Holdings Limited, a limited liability company organized under the laws of Cyprus.
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|33. | Tisifoni Wines & Spirits Limited, a limited liability company organized under the laws of Cyprus.
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|34. | OOO Whitehall-Center, a limited liability company organized under the laws of the Russian federation.
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|35. | OOO WH Import Company, a limited liability company organized under the laws of the Russian Federation.
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|36. | OOO Whitehall Severo-Zapad, a limited liability company organized under the laws of the Russian Federation.
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|37. | OOO Whitehall-Saint-Petersburg, a limited liability company organized under the laws of the Russian Federation.
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|38. | OOO Whitehall-Siberia, a limited liability company organized under the laws of the Russian Federation.
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|39. | OOO WH Rostov-na-Donu, a limited liability company organized under the laws of the Russian Federation.
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