| Name                                           |   | Jurisdiction      of Incorporation/Organization |
|------------------------------------------------|--------|-------------------------------------------------|
|                                           |   |                                            |
| Bonita      Bay Holdings, Inc. (2)             |   | Virginia                                        |
| Dental      Concepts LLC (2)                   |   | Delaware                                        |
| Medtech      Holdings, Inc.                    |   | Delaware                                        |
| Medtech      Products Inc.                     |   | Delaware                                        |
| Pecos      Pharmaceutical, Inc. (1)            |   | California                                      |
| Prestige      Acquisition Holdings, LLC (2)    |   | Delaware                                        |
| Prestige      Brands Financial Corporation (2) |   | Delaware                                        |
| Prestige      Brands Holdings, Inc.            |   | Virginia                                        |
| Prestige      Brands, Inc.                     |   | Delaware                                        |
| Prestige      Brands International, Inc.       |   | Virginia                                        |
| Prestige      Brands International, LLC (2)    |   | Delaware                                        |
| Prestige      Brands (UK) Limited              |   | England      and Wales                          |
| Prestige      Household Brands, Inc. (2)       |   | Delaware                                        |
| Prestige      Household Holdings, Inc. (2)     |   | Delaware                                        |
| Prestige      International Holdings, LLC (2)  |   | Delaware                                        |
| Prestige      Personal Care Holdings, Inc.     |   | Delaware                                        |
| Prestige      Personal Care, Inc.              |   | Delaware                                        |
| Prestige      Products Holdings, Inc. (2)      |   | Delaware                                        |
| Prestige      Services Corp.                   |   | Delaware                                        |
| The      Comet Products Corporation (2)        |   | Delaware                                        |
| The      Cutex Company                         |   | Delaware                                        |
| The      Denorex Company                       |   | Delaware                                        |
| The      Spic and Span Company                 |   | Delaware                                        |
| Vetco,      Inc. (2)                           |   | New      York                                   |
| Wartner      USA B.V.                          |   | Netherlands                                     |

| (1) | In      accordance with management’s restructuring initiative, this entity was      dissolved effective August 15,2007. |
|-----|-------------------------------------------------------------------------------------------------------------------------------|

| (2) | In      accordance with management’s restructuring initiative, this entity was      dissolved or merged with another operating entity effective March 31,      2008. |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------|