**Exhibit      21.1**

**SUBSIDIARIES      LIST**

**Direct      and Indirect Subsidiaries**

**of      Prestige Brands Holdings, Inc.**

| Name                                                 |   | Jurisdiction                of Incorporation/Organization |
|------------------------------------------------------|--------|-----------------------------------------------------------|
|                                                 |   |                                                      |
| Prestige                Brands Holdings, Inc.        |   | Delaware                                                  |
| Prestige                Brands International, LLC    |   | Delaware                                                  |
| Prestige                Household Holdings, Inc.     |   | Delaware                                                  |
| Prestige                Household Brands, Inc.       |   | Delaware                                                  |
| The                Comet Products Corporation        |   | Delaware                                                  |
| The                Spic and Span Company             |   | Delaware                                                  |
| Prestige                Products Holdings, Inc.      |   | Delaware                                                  |
| Prestige                Acquisition Holdings, LLC    |   | Delaware                                                  |
| Bonita                Bay Holdings, Inc.             |   | Virginia                                                  |
| Prestige                Brands Holdings, Inc.        |   | Virginia                                                  |
| Prestige                Brands International, Inc.   |   | Virginia                                                  |
| Prestige                Brands Financial Corporation |   | Delaware                                                  |
| Medtech                Holdings, Inc.                |   | Delaware                                                  |
| Medtech                Products, Inc.                |   | Delaware                                                  |
| Pecos                Pharmaceutical, Inc.            |   | California                                                |
| The                Cutex Company                     |   | Delaware                                                  |
| Prestige                Personal Care Holdings, Inc. |   | Delaware                                                  |
| Prestige                Personal Care, Inc.          |   | Delaware                                                  |
| The                Denorex Company                   |   | Delaware                                                  |
| Vetco,                Inc.                           |   | New                York                                   |
| Prestige                International Holdings, LLC  |   | Delaware                                                  |
| Prestige                Brands, Inc.                 |   | Delaware                                                  |
| Prestige                Brands (UK) Limited          |   | England                and Wales                          |

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