Exhibit 21

Subsidiaries



|Name of Entity                             | State of Incorporation
|------------------------------------------ | ----------------------
|A-Excellence Towing Co.                    | Delaware              
|Ackerman Wrecker Service, Inc.             | Delaware              
|All American Towing Services, Inc.         | Delaware              
|Allied Gardens Towing, Inc.                | Delaware              
|Allied Towing and Recovery, Inc.           | Delaware              
|Anderson Towing Service, Inc.              | Delaware              
|APACO, Inc.                                | Delaware              
|Arrow Wrecker Service, Inc.                | Delaware              
|A to Z Enterprises, Inc.                   | Delaware              
|B&B Associated Industries, Inc.            | Delaware              
|B-G Towing, Inc.                           | Delaware              
|Bear Transportation, Inc.                  | Delaware              
|Beaty Towing & Recovery, Inc.              | Delaware              
|Berts Towing Recovery Corporation         | Delaware              
|Bobs Auto Service, Inc.                   | Delaware              
|Bob Bolin Services, Inc.                   | Delaware              
|Bob Vincent and Sons Wrecker Service, Inc. | Kentucky              
|Boulevard & Trumbull Towing, Inc.          | Delaware              
|Brewers, Inc.                             | Delaware              
|Bryrich Corporation                        | Delaware              
|Cal West Towing, Inc.                      | Delaware              
|Cardinal Centre Enterprises, Inc.          | California            
|Cedar Bluff 24 Hour Towing, Inc.           | Delaware              



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|Name of Entity                            | State of Incorporation
|----------------------------------------- | ----------------------
|Central Valley Towing, Inc.               | Delaware              
|Century Holdings, Inc.                    | Tennessee             
|Chads, Inc.                              | Delaware              
|Champion Carrier Corporation              | Delaware              
|Chevron, Inc.                             | Pennsylvania          
|Clarence Cornish Automotive Service, Inc. | Delaware              
|Cleveland Vehicle Detention Center, Inc.  | Delaware              
|Coffeys Towing, Inc.                     | Delaware              
|Colemans Towing & Recovery, Inc.         | Michigan              
|Competition Wheelift, Inc.                | Delaware              
|D.A. Haneline, Inc.                       | Delaware              
|DVREX, Inc.                               | Texas                 
|Dicks Towing & Road Service, Inc.        | Delaware              
|Dollar Enterprises, Inc.                  | Delaware              
|Dons Towing, Inc.                        | Delaware              

|Duggers Services, Inc.                   | Delaware
|----------------------------------------- | --------
|DuRu, Inc.                                | Delaware
|E.B.T., Inc.                              | Delaware
|Export Enterprises, Inc.                  | Delaware
|Garys Towing & Salvage, Inc.             | Delaware
|Golden West Towing Equipment Inc.         | Delaware
|Good Mechanic Auto Co. of Richfield, Inc. | Delaware
|Great America Towing, Inc.                | Delaware
|Gregs Towing, Inc.                       | Delaware

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|Name of Entity                                                | State of Incorporation
|------------------------------------------------------------- | ----------------------
|H&H Towing Enterprises, 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              
|Lazer Tow Services, Inc.                                      | Delaware              
|Levesques Auto Service, Inc.                                 | Delaware              
|LWKR, Inc.                                                    | Delaware              
|Lincoln Towing Enterprises, Inc.                              | Delaware              
|M&M Towing and Recovery                                       | Delaware              
|Maejo, Inc.                                                   | Delaware              
|Mels Acquisition Corp.                                       | Delaware              
|Merls Towing Service, Inc.                                   | Delaware              
|Mid America Wrecker & Equipment Sales, Inc. of
      Colorado | Delaware              
|Mikes Wrecker Service, Inc.                                  | 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              
|Moores Service & Towing, Inc.                                | Delaware              
|Moores Towing Service, Inc.                                  | Delaware              
|Mostellers Garage, Inc.                                      | Delaware              



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|Name of Entity                           | State of Incorporation
|---------------------------------------- | ----------------------
|Murphys Towing, Inc.                    | Delaware              
|Official Towing, Inc.                    | Delaware              
|P.A.T., Inc.                             | Delaware              
|Pipes Enterprises, Inc.                  | Delaware              
|Pullens Truck Center, Inc.              | Delaware              
|Purpose, Inc.                            | Delaware              
|RMA Acquisition Corp.                    | Delaware              
|RRIC Acquisition Corp.                   | Delaware              
|Randys High Country Towing, Inc.        | Delaware              
|Ray Harris, Inc.                         | Delaware              
|Rays Towing, Inc.                       | Delaware              
|Recovery Services, Inc.                  | Delaware              
|RBEX, 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              
|Sakstrup Towing, Inc.                    | Delaware              
|Sandys Auto & Truck Service, Inc.       | Delaware              
|Sonoma Circuits, Inc.                    | Delaware              
|Southern Wrecker Center, Inc.            | Delaware              
|Southern Wrecker Sales, Inc.             | Delaware              

|Zehner Towing & Recovery, Inc. | Delaware
|------------------------------ | --------



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Name of Entity
    State of IncorporationSouthwest Transport, Inc.
    FloridaSuburban Wrecker Service, Inc.
    DelawareTeds of Fayville, Inc.
    DelawareTexas Towing Corporation
    DelawareThompsons Wrecker Service, Inc.
    DelawareTow Pro Custom Towing & Hauling, Inc.
    DelawareTreasure Coast Towing, Inc.
    DelawareTreasure Coast Towing of Martin County, Inc.
    FloridaTruck Sales & Salvage Co., Inc.
    DelawareWalker Towing, Inc.
    DelawareWess Service Incorporated
    DelawareWestern Towing; McClure/Earley Enterprises, Inc.
    DelawareWhiteys Towing, Inc.
    DelawareWiltse Towing, Inc.
    Delaware










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