Exhibit 21



SUBSIDIARIES OF THE COMPANY



|1. | Mental Health Outcomes, Inc., a Delaware corporation
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|2. | Horizon Mental Health Management, Inc., a Texas corporation, d/b/a Horizon Health Behavioral Health Services
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|3. | HHMC Partners, Inc., a Delaware corporation
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|4. | Specialty Rehab Management, Inc., a Delaware corporation, d/b/a Horizon Health Physical Rehabilitation Services
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|5. | Horizon Behavioral Services of California, Inc., a California corporation, d/b/a Horizon Health EAP-Behavioral Services
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|6. | Horizon Behavioral Services, Inc., a Delaware corporation
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|7. | FPMBH of Texas, Inc., a Delaware corporation
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|8. | Florida Psychiatric Associates, LLC, a Florida limited liability company
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|9. | Horizon Behavioral Services of Florida, LLC., a Florida limited liability company
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|10. | HMHM of Tennessee, Inc., a Tennessee corporation
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|11. | Occupational Health Consultants of America, LLC, a Tennessee limited liability company
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|12. | Employee Assistance Services, Inc., a Kentucky corporation
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|13. | Horizon Behavioral Services of New York, Inc., a New York corporation
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|14. | Horizon Behavioral Services IPA Inc., a New York corporation
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|15. | ProCare One Nurses, LLC, a Delaware limited liability company
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|16. | Horizon Behavioral Services of New Jersey, Inc., a New Jersey corporation
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|17. | Employee Assistance Programs International, LLC, a Colorado limited liability company
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|18. | Health and Human Resource Center, Inc., d/b/a Integrated Insights, a California corporation
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|19. | HHC Indiana, Inc., an Indiana corporation
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|20. | HHC Poplar Springs, Inc., a Virginia corporation
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