**Exhibit-21**
| **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 Home Mortgage Corp.                                             | Nebraska               |
| SITEL Insurance Services, Inc.                                        | Nebraska               |
| SITEL Mexico Holdings LLC                                             | Nebraska               |
|                                                                  |                   |
| **Non-U.S. Subsidiaries**                                             |                   |
| SITEL Argentina SA                                                    | Argentina              |
| SITEL Australia Holdings Pty Ltd.                                     | Australia              |
| SITEL Australia Pty Ltd.                                              | Australia              |
| SITEL Belgium NV                                                      | Belgium                |
| SITEL do Brasil Ltda.                                                 | Brazil                 |
| SITEL Bulgaria EOOD                                                   | Bulgaria               |
| 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                 |
| SITEL International Chile Limitada                                    | Chile                  |
| SITEL France Holdings SAS                                             | 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 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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