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**EXHIBIT 21.1**

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**SUN HEALTHCARE GROUP, INC. SUBSIDIARIESas of February 8, 2006**

|                                                                                                                                                                  | **Jurisdiction ofIncorporation** |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------|----------------------------------|
| 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                         |
|                SRT,  Inc.                                                             | New Mexico                       |
|                SunAlliance  Healthcare Services, Inc.                                 | Delaware                         |
|                     Pacific  Health Care, Inc.               | Arizona                          |
|                     U.S.  Laboratory Corp.                   | Delaware                         |
|                SunDance  Rehabilitation Agency, Inc.                                  | Delaware                         |
|           SunPlus  Home Health Services, Inc.                                                                  | California                       |
|      Sun  Anacortes, Inc.                                                                                                               | Delaware                         |
|             Sun Lane  Purchase Corporation                                                                | New Mexico                       |
|      SunBridge  Healthcare Corporation                                                                                                  | New Mexico                       |
|           Peak  Medical Corporation                                                                            | Delaware                         |
|                Peak  Medical Ancillary Services, Inc.                                 | Delaware                         |
|                     PMC  Hospice Services, Inc.              | 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 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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