**EXHIBIT      21.1**

**SUN      HEALTHCARE GROUP, INC. SUBSIDIARIES**

**as      of February 12, 2007**

|                                                                                                                                                                           | **Jurisdiction                of****Incorporation** |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-----------------------------------------------------|
| Sun                Healthcare Group, Inc.                                                                                                                                      | Delaware                                            |
|      Masthead                Corporation                                                                                                              | New                Mexico                           |
|      SHG                Services, Inc.                                                                                                                | Delaware                                            |
|           CareerStaff                Unlimited, Inc.                                                                         | Delaware                                            |
|                ProCare                One Nurses, LLC                                               | Delaware                                            |
|           SunDance                Rehabilitation Corporation                                                                 | Connecticut                                         |
|                HTA                of New York, Inc.                                                 | New                York                             |
|                SunAlliance                Healthcare Services, Inc.                                 | Delaware                                            |
|                     Pacific                Health Care, Inc.               | Arizona                                             |
|                     U.S.                Laboratory Corp.                   | Delaware                                            |
|                SunDance                Rehabilitation Agency, Inc.                                  | Delaware                                            |
|      Sun                Anacortes, Inc.                                                                                                               | Delaware                                            |
|      SunBridge                Healthcare Corporation                                                                                                  | New                Mexico                           |
|           Peak                Medical Corporation                                                                            | Delaware                                            |
|                Peak                Medical Ancillary Services, Inc.                                 | Delaware                                            |
|                     PMC                Hospice Services, Inc.              | Oklahoma                                            |
| SolAmor                Hospice Corporation                                                                                                                                     | Oklahoma                                            |
|                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 FHAPT, 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                                            |

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|                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  |
|           SB                West Toledo, Inc.                                                                                               | Ohio                          |
|           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, Inc.                                                                         | Colorado                      |
|                     Americare                Health Services Corp.                        | Delaware                      |
|                SunBridge                Charlton Healthcare, Inc.                                                  | Georgia                       |
|                SunBridge                Gardendale Health Care Center, Inc.                                        | Georgia                       |

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|                SunBridge                Jeff Davis Healthcare, Inc.                             | Georgia                   |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------|---------------------------|
|                SunBridge                Maplewood Healthcare Center of Jackson, Tennessee, Inc. | 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                 |

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