**Exhibit 21**

**SITELCORPORATION AND SUBSIDIARIES**

 
| **U.S.  Subsidiaries**                                               | ** ** | ** **             |
|----------------------------------------------------------------------|------------|------------------------|
| SITEL International LLC                                              |       | Delaware               |
| SITMEX-USA, LLC                                                      |       | Delaware               |
| National Action Financial Services, Inc.                        |       | Georgia                |
| Financial Insurance Services, Inc.                              |       | Nebraska               |
| Seek the Geek, Inc.                                             |       | Nebraska               |
| SITEL Insurance Marketing Services, Inc.                        |       | Nebraska               |
| SITEL Insurance Services, Inc.                                  |       | Nebraska               |
| SITEL Mexico Holdings LLC                                            |       | Nebraska               |
|                                                                 |       |                   |
| **Non-U.S. Subsidiaries**                                            |       |                   |
| SITEL Australia Holdings Pty Ltd.                                    |       | Australia              |
| SITEL Australia Pty Ltd.                                             |       | Australia              |
| SITEL Belgium NV                                                     |       | Belgium                |
| SITEL do Brasil Ltda.                                                |       | Brazil                 |
| SITEL (BVI) International, Inc.                                 |       | British Virgin Islands |
| SITEL Caribbean Holdings, Inc.                                  |       | British Virgin Islands |
| SITEL Customer Care, Inc.                                       |       | Canada                 |
| SITEL Insurance Services Canada Inc.                                 |       | Canada                 |
| SITEL Teleservices Canada Inc.                                       |       | Canada                 |
| 3101223 Canada Inc.                                                  |       | Canada                 |
| SITEL France Holdings SAS                                            |       | France                 |
| SITEL Corporation France SA                                          |       | France                 |
| SITEL France SAS                                                     |       | France                 |
| SITEL GmbH                                                           |       | Germany                |
| SRM Inkasso GmbH                                                     |       | Germany                |
| SITEL Hong Kong Limited                                              |       | Hong Kong              |
| SITEL Ireland Limited                                                |       | Ireland                |
| SITEL Italy SpA                                                      |       | Italy                  |
| SITEL Caribbean Limited                                              |       | Jamaica                |
| Delta Call S.A.                                                      |       | Morocco                |
| Systems Integrated Telemarketing Netherlands B.V.                    |       | Netherlands            |
| SITEL New Zealand Limited                                            |       | New Zealand            |
| SITEL Panama, S.A.                                                   |       | Panama                 |
| SITEL Customer Care Philippines, Inc.                           |       | Philippines            |
| SITEL Polska Sp. Zoo                                                 |       | Poland                 |
| Action (Portugal) - Marketing Telefónico e Rede de Vendas, S.A. |       | Portugal               |
| SITEL Asia Pacific Holdings Pte Limited                              |       | Singapore              |
| SITEL Asia Pacific Investments Pte Limited                           |       | Singapore              |
| SITEL Singapore Pte Ltd                                              |       | Singapore              |
| SITEL Iberica Teleservices, S.A.                                     |       | Spain                  |
| SITEL Task Force, S.A.                                               |       | Spain                  |
| Telepromotion S.A.                                                   |       | Spain                  |
| SITEL Nordic AB                                                      |       | Sweden                 |
| B’s Telemarketing Limited                                       |       | United Kingdom         |
| SITEL Consulting  Limited                                            |       | United Kingdom         |
| SITEL Europe Limited                                                 |       | United Kingdom         |
| Merit Direct Limited                                                 |       | United Kingdom         |
| SITEL Stratford  (Services) Limited                                  |       | United Kingdom         |
| Mitre Telesales Limited                                              |       | United Kingdom         |
| SITEL Kingston (Services) Limited                                    |       | United Kingdom         |
| SITEL Moor Park Limited                                              |       | United Kingdom         |
| SITEL Moor Park (Services) Limited                                   |       | United Kingdom         |
| SITEL UK Limited                                                     |       | United Kingdom         |

 

 

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