**Exhibit 21**

 

TheCompany’s only active subsidiaries are each either wholly owned or majorityowned and are included in the 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                          |
| CHC/Prince  Co., Inc.                                               |       | New  Jersey                       |
| 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                          |
| RG  II Technologies, Inc.                                           |       | Maryland                          |
| Global  Business Technology Services Private Limited                     |       | India                             |
| GBTS  America, Inc.                                                 |       | Delaware                          |
| GBTS  America, LLC                                                       |       | Delaware                          |
| GBS  Holdings Private Limited                                            |       | Mauritius                         |
| CHC  Caribbean Solutions, Inc.                                      |       | Puerto  Rico                      |
| Automated Information Management, Inc.                                   |       | Maryland                          |

 

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