Exhibit 21

Subsidiaries



|Name of Entity                     | State of Incorporation
|---------------------------------- | ----------------------
|AETEX, Inc.                        | Delaware              
|All American Towing Services, Inc. | Delaware              
|Allied Gardens Towing, Inc.        | Delaware              
|Allied Towing and Recovery, Inc.   | Delaware              
|APACO, Inc.                        | Delaware              
|A to Z Enterprises, Inc.           | Delaware              
|B&B Associated Industries, Inc.    | Delaware              
|B-G Towing, Inc.                   | Delaware              
|Bear Transportation, Inc.          | Delaware              
|BTRX, Inc.                         | Delaware              
|BTRCX, Inc.                        | Delaware              
|BASIEX, Inc.                       | Delaware              
|BBSX, Inc.                         | Delaware              
|BVSWS, Inc.                        | Kentucky              
|Bryrich Corporation                | Delaware              
|Cal West Towing, Inc.              | Delaware              
|Cardinal Centre Enterprises, Inc.  | California            
|CBTX, Inc.                         | Delaware              



|Name of Entity                     | State of Incorporation
|---------------------------------- | ----------------------
|Central Valley Towing, Inc.        | Delaware              
|Century Holdings, Inc.             | Tennessee             
|CEX, Inc.                          | Delaware              
|Champion Carrier Corporation       | Delaware              
|Chevron, Inc.                      | Pennsylvania          
|CCASX, Inc.                        | Delaware              
|CVDC, Inc.                         | Delaware              
|Competition Wheelift, Inc.         | Delaware              
|D.A. Haneline, Inc.                | Delaware              
|DVREX, Inc.                        | Texas                 
|Dicks Towing & Road Service, Inc. | Delaware              
|Dollar Enterprises, Inc.           | Delaware              

|DSX, Inc.                         | Delaware
|--------------------------------- | --------
|DuRu, Inc.                        | Delaware
|Export Enterprises, Inc.          | Delaware
|Garys Towing & Salvage, Inc.     | Delaware
|Golden West Towing Equipment Inc. | Delaware
|GMAR, Inc.                        | Delaware
|Great America Towing, Inc.        | Delaware
|Gregs Towing, Inc.               | Delaware

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|Name of Entity                                                | State of Incorporation
|------------------------------------------------------------- | ----------------------
|HTX, Inc.                                                     | Delaware              
|Kauffs, Inc.                                                 | Delaware              
|Kauffs of Ft. Pierce, Inc.                                   | Florida               
|Kauffs of Miami, Inc.                                        | Florida               
|Kauffs of Palm Beach, Inc.                                    | Florida               
|Kens Towing, Inc.                                            | Delaware              
|King Automotive & Industrial Equipment, Inc.                  | Delaware              
|LTSX, Inc.                                                    | Delaware              
|LASX, Inc.                                                    | Delaware              
|LWKR, Inc.                                                    | Delaware              
|Lincoln Towing Enterprises, Inc.                              | Delaware              
|Maejo, Inc.                                                   | Delaware              
|Mid America Wrecker & Equipment Sales, Inc. of
      Colorado | Delaware              
|Miller Financial Services Group, Inc.                         | Tennessee             
|Miller/Greeneville, Inc.                                      | Tennessee             
|Miller Industries Distributing, Inc.                          | Delaware              
|Miller Industries International, Inc.                         | Tennessee             
|Miller Industries Towing Equipment Inc.                       | Delaware              
|MSTEX, Inc.                                                   | Delaware              
|MTSX, Inc.                                                    | Delaware              
|MGEX, Inc.                                                    | Delaware              



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|Name of Entity                           | State of Incorporation
|---------------------------------------- | ----------------------
|Murphys Towing, Inc.                    | Delaware              
|P.A.T., Inc.                             | Delaware              
|PEX, Inc.                                | Delaware              
|Purpose, Inc.                            | Delaware              
|RMA Acquisition Corp.                    | Delaware              
|RRIC Acquisition Corp.                   | Delaware              
|RSX, Inc.                                | Delaware              
|Road One, Inc.                           | Delaware              
|RoadOne Employee Services, Inc.          | Delaware              
|Road One Insurance Services, Inc.        | Delaware              
|Road One Service, Inc.                   | Delaware              
|RoadOne Specialized Transportation, Inc. | Delaware              
|RoadOne Transportation & Logistics, Inc. | Delaware              
|R.M.W.S., Inc.                           | Delaware              
|Sonoma Circuits, Inc.                    | Delaware              
|Southern Wrecker Center, Inc.            | Delaware              
|Southern Wrecker Sales, Inc.             | Delaware              



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Name of Entity
    State of IncorporationSWSX, Inc.
    DelawareTexas Towing Corporation
    DelawareTWSX Inc.
    DelawareTPCTH, Inc.
    DelawareTreasure Coast Towing, Inc.
    DelawareTreasure Coast Towing of Martin County, Inc.
    FloridaTSSC, Inc.
    DelawareWTC, Inc.
    DelawareWSX, Inc.
    DelawareWestern Towing; McClure/Earley Enterprises, Inc.
    DelawareWTEX, Inc..
    DelawareWTX, Inc.
    DelawareZTRX, Inc.




    Delaware










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