----

| Name      of Entity                          |   | Jurisdiction      of Incorporation |
|----------------------------------------------|--------|------------------------------------|
|                                         |   |                               |
| 407664      British Columbia Ltd.            |   | British      Columbia, Canada      |
| AETEX,      Inc.                             |   | Delaware                           |
| All      American Towing Services, Inc.      |   | Delaware                           |
| APACO,      Inc.                             |   | Delaware                           |
| B&B      Associated Industries, Inc.     |   | Delaware                           |
| B-G      Towing, Inc.                        |   | Delaware                           |
| BTRX,      Inc.                              |   | Delaware                           |
| BTRCX,      Inc.                             |   | Delaware                           |
| BASIEX,      Inc.                            |   | Delaware                           |
| BBSX,      Inc.                              |   | Delaware                           |
| Boniface      Engineering, Ltd.              |   | United      Kingdom                |
| Cal      West Towing, Inc.                   |   | Delaware                           |
| CBTX,      Inc.                              |   | Delaware                           |
| Century      Holdings, Inc.                  |   | Tennessee                          |
| CEX,      Inc.                               |   | Delaware                           |
| Champion      Carrier Corporation            |   | Delaware                           |
| Chevron,      Inc.                           |   | Pennsylvania                       |
| CCASX,      Inc.                             |   | Delaware                           |
| DVREX,      Inc.                             |   | Texas                              |
| DSX,      Inc.                               |   | Delaware                           |
| F.G.      Russell Truck Equipment Ltd.       |   | British      Columbia, Canada      |
| GATX      of Delaware, Inc.                  |   | Delaware                           |
| HTX,      Inc.                               |   | Delaware                           |
| Jige      International                      |   | France                             |
| LTSX,      Inc.                              |   | Delaware                           |
| LASX,      Inc.                              |   | Delaware                           |
| LWKR,      Inc.                              |   | Delaware                           |
| MAEX,      Inc.                              |   | Delaware                           |
| Miller      Financial Services Group, Inc.   |   | Tennessee                          |
| Miller/Greeneville,      Inc.                |   | Tennessee                          |
| Miller      Industries Distributing, Inc.    |   | Delaware                           |
| Miller      Industries Europe B.V.           |   | Netherlands                        |
| Miller      Industries International, Inc.   |   | Tennessee                          |
| Miller      Industries Towing Equipment Inc. |   | Delaware                           |
| MSTEX,      Inc.                             |   | Delaware                           |
| MTSX,      Inc.                              |   | Delaware                           |
| MGEX,      Inc.                              |   | Delaware                           |
| P.A.T.,      Inc.                            |   | Delaware                           |
| PEX,      Inc.                               |   | Delaware                           |
| Purpose,      Inc.                           |   | Delaware                           |
| RRIC      Acquisition Corp.                  |   | Delaware                           |
| RSX,      Inc.                               |   | Delaware                           |
| Road      One, Inc.                          |   | Delaware                           |
| R.M.W.S.,      Inc.                          |   | Delaware                           |
| Southern      Wrecker Center, Inc.           |   | Delaware                           |
| Southern      Wrecker Sales, Inc.            |   | Delaware                           |

----

| Name      of Entity              |   | Jurisdiction      of Incorporation |
|----------------------------------|--------|------------------------------------|
|                             |   |                               |
| SWSX,      Inc.                  |   | Delaware                           |
| Texas      Towing Corporation    |   | Delaware                           |
| TPCTH,      Inc.                 |   | Delaware                           |
| Treasure      Coast Towing, Inc. |   | Delaware                           |
| WTC,      Inc.                   |   | Delaware                           |
| WSX,      Inc.                   |   | Delaware                           |
| WTX,      Inc.                   |   | Delaware                           |