|                                                                                                                                                                                                                           | Jurisdiction      ofIncorporation |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-----------------------------------|
| Sun      Healthcare Group, Inc.                                                                                                                                                                                                | Delaware                          |
|      Masthead      Corporation                                                                                                                                                                        | New      Mexico                   |
|      SHG      Services, Inc.                                                                                                                                                                          | Delaware                          |
|           CareerStaff      Unlimited, Inc.                                                                                                                                   | Delaware                          |
|               Harborside      Rehabilitation Limited Partnership                                                                                         | Massachusetts                     |
|                ProCare      One Nurses, LLC                                                                                                         | Delaware                          |
|           SunDance      Rehabilitation Corporation                                                                                                                           | Connecticut                       |
|                SunAlliance      Healthcare Services, Inc.                                                                                           | Delaware                          |
|                SunDance      Rehabilitation Agency, Inc.                                                                                            | Delaware                          |
|      SunBridge      Healthcare Corporation                                                                                                                                                            | New      Mexico                   |
|            Harborside      Healthcare Corporation                                                                                                                       | Delaware                          |
|                 Bay      Tree Nursing Center Corp.                                                                                             | Massachusetts                     |
|                 Belmont      Nursing Center Corp.                                                                                              | Massachusetts                     |
|                 Countryside      Care Center Corp.                                                                                             | Massachusetts                     |
|                 Florida      Holdings III, LLC                                                                                                 | Delaware                          |
|                     1501      SE 24th Road, LLC                                                                            | Delaware                          |
|                     1980      Sunset Point Road, LLC                                                                       | Delaware                          |
|                     2600      Highlands Boulevard, North, LLC                                                              | Delaware                          |
|                     3865      Tampa Road, LLC                                                                              | Delaware                          |
|                     4927      Voorhees Road, LLC                                                                           | Delaware                          |
|                 KHI      LLC                                                                                                                   | Delaware                          |
|                     Harborside      Healthcare Advisors Limited Partnership                                                | Massachusetts                     |
|                        Connecticut      Holdings I, LLC                                                     | Delaware                          |
|                           Arden      Real Estate Holdings, LLC                               | Delaware                          |
|                           Reservoir      Real Estate Holdings, LLC                           | Delaware                          |
|                        Florida      Holdings I, LLC                                                         | Delaware                          |
|                           1775      Huntington Lane, LLC                                     | Delaware                          |
|                              Huntington      Place Limited Partnership        | Florida                           |
|                         Harborside      Health I LLC                                                   | Delaware                          |
|                           Vital      Care Services, LLC                                      | Delaware                          |
|                           Harborside      Connecticut Limited Partnership                    | Massachusetts                     |
|                           Harborside      Danbury Limited Partnership                        | Massachusetts                     |
|                              HHC      1998-I Trust                            | Massachusetts                     |
|                              Hbr      Danbury, LLC                            | Delaware                          |
|                              Hbr      Trumbull, LLC                           | Delaware                          |
|                              Hbr      Stamford, LLC                           | Delaware                          |
|                           Harborside      Healthcare Baltimore Limited Partnership           | Massachusetts                     |
|                           Harborside      Massachusetts Limited Partnership                  | Massachusetts                     |
|                              Massachusetts      Holdings I, LLC               | Delaware                          |
|                                 Falmouth      Healthcare, LLC  | Delaware                          |
|                                 Mashpee      Healthcare, LLC   | Delaware                          |
|                                 Wakefield      Healthcare, LLC | Delaware                          |
|                                 Westfield      Healthcare, LLC | Delaware                          |
|                           Harborside      North Toledo Limited Partnership                   | Massachusetts                     |
|                             Harborside      Point Place, LLC                       | Delaware                          |
|                             Harborside      Sylvania, LLC                          | Delaware                          |

----

|                          Harborside      of Cleveland Limited Partnership                        | Massachusetts |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|---------------|
|                          Harborside      of Dayton Limited Partnership                           | Massachusetts |
|                          Harborside      of Ohio Limited Partnership                             | Massachusetts |
|                          Harborside      Rhode Island Limited Partnership                        | Massachusetts |
|                          Riverside      Retirement Limited Partnership                           | Massachusetts |
|                       Harborside      Holdings I, LLC                                                           | Delaware      |
|                       Harborside      Toledo Business LLC                                                       | Massachusetts |
|                          HHCI      Limited Partnership                                           | Massachusetts |
|                            Florida      Holdings II, LLC                               | Delaware      |
|                                1240      Pinebrook Road, LLC       | Delaware      |
|                                2900      Twelfth Street North, LLC | Delaware      |
|                                4602      Northgate Court, LLC      | Delaware      |
|                          Harborside      New Hampshire Limited Partnership                       | Massachusetts |
|                          Harborside      Toledo Limited Partnership                              | Massachusetts |
|                             Harborside      Swanton, LLC                          | Delaware      |
|                             Harborside      Troy, LLC                             | Delaware      |
|                             Ohio      Holdings I, LLC                             | Delaware      |
|                               Marietta      Healthcare, LLC             | Delaware      |
|                       Harford      Gardens LLC                                                                  | Maryland      |
|                       New      Hampshire Holdings, LLC                                                          | Delaware      |
|                          Harborside      Northwood, LLC                                          | Delaware      |
|                        Northwest      Holdings I, LLC                                                      | Delaware      |
|                          1104      Wesley Avenue, LLC                                            | Delaware      |
|                          395      Harding Street, LLC                                            | Delaware      |
|                    Harborside      Healthcare Limited Partnership                                                              | Massachusetts |
|                       Florida      Administrative Services, LLC                                                 | Delaware      |
|                       Hbr      Kentucky, LLC                                                                    | Delaware      |
|                          Bradford      Square Nursing, LLC                                       | Delaware      |
|                          Crestview      Nursing, LLC                                             | Delaware      |
|                          Grant      Manor LLC                                                    | Delaware      |
|                          HBR      Bardwell LLC                                                   | Delaware      |
|                          HBR      Barkely Drive, LLC                                             | Delaware      |
|                          HBR      Bowling Green LLC                                              | Delaware      |
|                          HBR      Brownsville, LLC                                               | Delaware      |
|                          HBR      Campbell Lane, LLC                                             | Delaware      |
|                          HBR      Elizabethtown, LLC                                             | Delaware      |
|                          HBR      Lewisport, LLC                                                 | Delaware      |
|                          HBR      Madisonville, LLC                                              | Delaware      |
|                          HBR      Owensboro, LLC                                                 | Delaware      |
|                          HBR      Paducah, LLC                                                   | Delaware      |
|                          HBR      Woodburn, LLC                                                  | Delaware      |
|                          Kentucky      Holdings I, LLC                                           | Delaware      |
|                          Klondike      Manor LLC                                                 | Delaware      |
|                          Leisure      Years Nursing, LLC                                         | Delaware      |
|                          Owenton      Manor Nursing, LLC                                         | Delaware      |
|                          Pine      Tree Villa LLC                                                | Delaware      |
|                          Regency      Nursing, LLC                                               | Delaware      |
|                          Woodspoint      LLC                                                     | Delaware      |
|                        HHC      Nutrition Services, LLC                                                    | Delaware      |
|                          LTC      Leasing, LLC                                                   | Delaware      |
|                     Maryland      Harborside Corp.                                                                        | Massachusetts |
|                        Bowie      Center, Limited Partnership                                              | Maryland      |

----

|                       Massachusetts      Holdings II, Limited Partnership                                                                                                       | Massachusetts |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|---------------|
|                          Harborside      Administrative Services, LLC                                                                                            | Delaware      |
|                 Oakhurst      Manor Nursing Center LLC                                                                                                                                                        | Massachusetts |
|                 Orchard      Ridge Nursing Center LLC                                                                                                                                                         | Massachusetts |
|                 Sunset      Point Nursing Center LLC                                                                                                                                                          | Massachusetts |
|                 West      Bay Nursing Center LLC                                                                                                                                                              | Massachusetts |
|           Peak      Medical Corporation                                                                                                                                                                                                     | Delaware      |
|                Peak      Medical Ancillary Services, Inc.                                                                                                                                                          | Delaware      |
|                          SolAmor      Hospice Corporation                                                                                                        | Oklahoma      |
|                               Allegiance      Hospice Group, Inc.                                                                       | Delaware      |
|                                      Allegiance      Hospice Care of Connecticut, LLC                | Delaware      |
|                                      Allegiance      Hospice Care of Maine, LLC                      | Delaware      |
|                                      Allegiance      Hospice Care of Massachusetts, Inc.             | Delaware      |
|                                      Allegiance      Hospice Care of New Hampshire, LLC              | Delaware      |
|                                      Allegiance      Hospice Care of Rhode Island, LLC               | Delaware      |
|                                      Allegiance      Hospice Care of Southeastern Massachusetts, LLC | Delaware      |
|                Peak      Medical Assisted Living, Inc.                                                                                                                                                             | Delaware      |
|                Peak      Medical Colorado No. 2, Inc.                                                                                                                                                              | Delaware      |
|                Peak      Medical Colorado No. 3, Inc.                                                                                                                                                              | Delaware      |
|                Peak      Medical Farmington, Inc.                                                                                                                                                                  | Delaware      |
|                Peak      Medical Forest Hills, Inc.                                                                                                                                                                | Delaware      |
|                Peak      Medical Gallup, Inc.                                                                                                                                                                      | Delaware      |
|                Peak      Medical Idaho Operations, Inc.                                                                                                                                                            | Delaware      |
|                Peak      Medical Las Cruces No. 2, Inc.                                                                                                                                                            | Delaware      |
|                Peak      Medical Las Cruces, Inc.                                                                                                                                                                  | Delaware      |
|                Peak      Medical Mayfair, Inc.                                                                                                                                                                     | Delaware      |
|                Peak      Medical Montana Operations, Inc.                                                                                                                                                          | Delaware      |
|                     Great      Falls Health Care Company, L.L.C.                                                                                                                          | Montana       |
|                Peak      Medical New Mexico No. 3, Inc.                                                                                                                                                            | Delaware      |
|                Peak      Medical NM Management Services, Inc.                                                                                                                                                      | Delaware      |
|                Peak      Medical of Boise, Inc.                                                                                                                                                                    | Delaware      |
|                Peak      Medical of Colorado, Inc.                                                                                                                                                                 | Delaware      |
|                Peak      Medical of Idaho, Inc.                                                                                                                                                                    | Delaware      |
|                Peak      Medical of Montana, Inc.                                                                                                                                                                  | Delaware      |
|                Peak      Medical of Utah, Inc.                                                                                                                                                                     | Delaware      |
|                Peak      Medical Oklahoma Holdings--Lake Drive, Inc.                                                                                                                                               | Delaware      |
|                Peak      Medical Oklahoma Holdings--McLoud, Inc.                                                                                                                                                   | Delaware      |
|                Peak      Medical Oklahoma No. 1, Inc.                                                                                                                                                              | Delaware      |
|                Peak      Medical Oklahoma No. 10, Inc.                                                                                                                                                             | Delaware      |
|                Peak      Medical Oklahoma No. 11, Inc.                                                                                                                                                             | Delaware      |
|                Peak      Medical Oklahoma No. 12, Inc.                                                                                                                                                             | Delaware      |
|                Peak      Medical Oklahoma No. 13, Inc.                                                                                                                                                             | Delaware      |
|                Peak      Medical Oklahoma No. 3, Inc.                                                                                                                                                              | Delaware      |
|                Peak      Medical Oklahoma No. 4, Inc.                                                                                                                                                              | Delaware      |
|                Peak      Medical Oklahoma No. 5, Inc.                                                                                                                                                              | Delaware      |
|                Peak      Medical Oklahoma No. 7, Inc.                                                                                                                                                              | Delaware      |
|                Peak      Medical Oklahoma No. 8, Inc.                                                                                                                                                              | Delaware      |
|                Peak      Medical Oklahoma No. 9, Inc.                                                                                                                                                              | Delaware      |
|                Peak      Medical PeachTree, Inc.                                                                                                                                                                   | Delaware      |
|                Peak      Medical Roswell, Inc.                                                                                                                                                                     | Delaware      |
|                Peak      Medical Utah No. 2, Inc.                                                                                                                                                                  | Delaware      |
|                PM      Henryetta Holdings, Inc.                                                                                                                                                                    | Delaware      |

----

|                PM      Oxygen Services, Inc.                                                             | Delaware            |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|---------------------|
|           Regency      Health Services, Inc.                                                                                      | Delaware            |
|                SunBridge      Braswell Enterprises, Inc.                                                 | California          |
|                SunBridge      Brittany Rehabilitation Center, Inc.                                       | California          |
|                SunBridge      Care Enterprises, Inc.                                                     | Delaware            |
|                     SunBridge      Beckley Health Care Corp.                    | West      Virginia  |
|                     SunBridge      Care Enterprises West                        | Utah                |
|                     SunBridge      Circleville Health Care Corp.                | Ohio                |
|                     SunBridge      Dunbar Health Care Corp.                     | West      Virginia  |
|                     SunBridge      Glenville Health Care, Inc.                  | West      Virginia  |
|                     SunBridge      Marion Health Care Corp.                     | Ohio                |
|                     SunBridge      Putnam Health Care Corp.                     | West      Virginia  |
|                     SunBridge      Salem Health Care Corp.                      | West      Virginia  |
|                SunBridge      Carmichael Rehabilitation Center                                           | California          |
|                SunBridge      Hallmark Health Services, Inc.                                             | Delaware            |
|                SunBridge      Harbor View Rehabilitation Center                                          | California          |
|                SunBridge      Meadowbrook Rehabilitation Center                                          | California          |
|                SunBridge      Paradise Rehabilitation Center, Inc.                                       | California          |
|                SunBridge      Regency Rehab Hospitals, Inc.                                              | California          |
|                     SunBridge      San Bernardino Rehabilitation Hospital, Inc. | Delaware            |
|                SunBridge      Regency-North Carolina, Inc.                                               | North      Carolina |
|                SunBridge      Regency-Tennessee, Inc.                                                    | Tennessee           |
|                SunBridge      Shandin Hills Rehabilitation Center                                        | California          |
|                SunBridge      Stockton Rehabilitation Center, Inc.                                       | California          |
|           SB      Fountain City, Inc.                                                                                             | Georgia             |
|           SB      New Martinsville, Inc.                                                                                          | West      Virginia  |
|           SunBridge      Clipper Home of North Conway, Inc.                                                                       | New      Hampshire  |
|           SunBridge      Clipper Home of Portsmouth, Inc.                                                                         | New      Hampshire  |
|           SunBridge      Clipper Home of Rochester, Inc.                                                                          | New      Hampshire  |
|           SunBridge      Clipper Home of Wolfeboro, Inc.                                                                          | New      Hampshire  |
|           SunBridge      G. P. Corporation                                                                                        | New      Mexico     |
|           SunBridge      Goodwin Nursing Home, Inc.                                                                               | New      Hampshire  |
|           SunBridge      Mountain Care Management, Inc.                                                                           | West      Virginia  |
|           SunBridge      Nursing Home, Inc.                                                                                       | Washington          |
|           SunBridge      Retirement Care Associates, LLC                                                                          | Colorado            |
|                     Americare      Health Services Corp.                        | Delaware            |
|                SunBridge      Charlton Healthcare, LLC                                                   | Georgia             |
|                SunBridge      Gardendale Health Care Center, LLC                                         | Georgia             |
|                SunBridge      Jeff Davis Healthcare, LLC                                                 | Georgia             |
|                SunBridge      of Harriman, LLC                                                           | Tennessee           |
|                SunBridge      Statesboro Health Care Center, Inc.                                        | Georgia             |
|                SunBridge      Summers Landing, Inc.                                                      | Georgia             |
|                SunBridge      West Tennessee, Inc.                                                       | Georgia             |
|           SunHealth      Specialty Services, Inc.                                                                                 | New      Mexico     |
|      SunMark      of New Mexico, Inc.                                                                                                                      | New      Mexico     |
|      The      Mediplex Group, Inc.                                                                                                                         | New      Mexico     |
|           CareerStaff      Services Corporation                                                                                   | Colorado            |

----

|           SunDance      Services Corporation | Tennessee |
|------------------------------------------------------------------------------------------------|-----------|

----