----

**Exhibit      21**

**SUBSIDIARIES**

| **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                                         |
| Bear                Transportation, 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                                         |
| Competition                Wheelift, Inc.              |   | Delaware                                         |
| DVREX,                Inc.                             |   | Texas                                            |
| DSX,                Inc.                               |   | Delaware                                         |
| F.G.                Russell Truck Equipment Ltd.       |   | British                Columbia, Canada          |
| GATX                of Delaware, Inc.                  |   | Delaware                                         |
| Golden                West Towing Equipment Inc.       |   | Delaware                                         |
| HTX,                Inc.                               |   | Delaware                                         |
| Jige                International                      |   | France                                           |
| LTSX,                Inc.                              |   | Delaware                                         |
| LASX,                Inc.                              |   | Delaware                                         |
| LWKR,                Inc.                              |   | Delaware                                         |
| Maejo,                Inc.                             |   | Delaware                                         |
| MAEX,                Inc.                              |   | Delaware                                         |
| Mel’s                Acquisition Corp.           |   | 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                                         |
| P.A.T.,                Inc.                            |   | Delaware                                         |
| PEX,                Inc.                               |   | Delaware                                         |
| Purpose,                Inc.                           |   | Delaware                                         |
| RRIC                Acquisition Corp.                  |   | Delaware                                         |
| RSX,                Inc.                               |   | Delaware                                         |

----

| **Name                of Entity**              |   | **Jurisdiction                of Incorporation** |
|------------------------------------------------|--------|--------------------------------------------------|
| Road                One, Inc.                  |   | Delaware                                         |
| RoadOne                Employee Services, Inc. |   | Delaware                                         |
| Road                One Service, Inc.          |   | Delaware                                         |
| R.M.W.S.,                Inc.                  |   | Delaware                                         |
| Sonoma                Circuits, Inc.           |   | Delaware                                         |
| Southern                Wrecker Center, Inc.   |   | Delaware                                         |
| Southern                Wrecker Sales, Inc.    |   | Delaware                                         |
| SWSX,                Inc.                      |   | Delaware                                         |
| Texas                Towing Corporation        |   | Delaware                                         |
| TWSX                Inc.                       |   | Delaware                                         |
| TPCTH,                Inc.                     |   | Delaware                                         |
| Treasure                Coast Towing, Inc.     |   | Delaware                                         |
| WTC,                Inc.                       |   | Delaware                                         |
| WSX,                Inc.                       |   | Delaware                                         |
| WTEX,                Inc.                      |   | Delaware                                         |
| WTX,                Inc.                       |   | Delaware                                         |
| ZTRX,                Inc.                      |   | Delaware                                         |