**Exhibit 21**

TheCompany’s only active subsidiaries are each wholly owned and are included inthe consolidated financial statements of the Company.

Theirjurisdictions of incorporation are as follows:
| Name of Subsidiary                                                                         | ** ** | **Jurisdiction of Incorporation** |
|--------------------------------------------------------------------------------------------|------------|-----------------------------------|
| Computer Horizons E-Solutions (Europe) Limited                                             |       | England and Wales                 |
| Computer Horizons (Canada) Corp./Corporation                                               |       |                              |
| Computer Horizons Canada                                                                   |       | Toronto, Canada                   |
| Horizons Technologies, Inc.                                                           |       | Delaware                          |
| Strategic Outsourcing Services, Inc.                                                  |       | Delaware                          |
| G. Triad Development Corp.                                                                 |       | New Jersey                        |
| Integrated Computer Management, Inc.                                                  |       | New Jersey                        |
| CHIMES, Inc.                                                                          |       | Delaware                          |
| eB Networks, LLC                                                                      |       | Delaware                          |
| CG Computer Services Corp.                                                                 |       | California                        |
| Horizon Enterprises, Inc.                                                             |       | Delaware                          |
| Spargo Holdings, Inc.                                                                 |       | Delaware                          |
| Spargo Holdings II, Inc.                                                              |       | Delaware                          |
| Chimes (UK) Limited                                                                        |       | England and Wales                 |
| Chimes Netherlands B.V.                                                                    |       | Netherlands                       |
| Chimes Servicing Corp.                                                                     |       | Delaware                          |
| CHC Healthcare Solutions, LLC                                                              |       | Delaware                          |
| Global Business Technology Services Private Limited                                        |       | India                             |
| GBTS America, Inc.                                                                    |       | Delaware                          |
| GBTS America, LLC                                                                          |       | Delaware                          |
| GBS Holdings Private Limited                                                               |       | Mauritius                         |
| Chimes (Puerto Rico), Inc. (Formerly: CHC  Caribbean  Solutions, Inc.) |       | Puerto Rico                       |
| Chimes (Canada), Inc.                                                                 |       | Nova Scotia, Canada               |

 

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