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**FORTUNE      INDUSTRIES, INC.**

**SUBSIDIARIES**

| **Subsidiary                Name**                              |   | **State                of Incorporation/Organization**                                                                |
|-----------------------------------------------------------------|--------|-----------------------------------------------------------------------------------------------------------------------|
| Century                II ASO, Inc.                             |   | Tennessee                Corporation (a subsidiary of CSM, Inc.)                                                      |
| Century                II Services, Inc.                        |   | Tennessee                Corporation (a subsidiary of CSM, Inc.)                                                      |
| Century                II Staffing, Inc.                        |   | Tennessee                Corporation (a subsidiary of CSM, Inc.)                                                      |
| Century                II Staffing TN, Inc.                     |   | Tennessee                Corporation (a subsidiary of Century II Staffing, Inc.)                                      |
| Century                II Staffing USA, Inc.                    |   | Tennessee                Corporation (a subsidiary of Century II Staffing, Inc.)                                      |
| Commercial                Solutions, Inc.                       |   | Indiana                Corporation                                                                                    |
| Cornerstone                Wireless Construction Services, Inc. |   | Indiana                Corporation (a subsidiary of Fortune Wireless, Inc.)                                           |
| CSM,                Inc.                                        |   | Tennessee                Corporation                                                                                  |
| Employer                Solutions Group, Inc.                   |   | Utah                Corporation                                                                                       |
| Employer                Solutions Group of Idaho, Inc.          |   | Idaho                Corporation                                                                                      |
| Employer                Solutions Group of SLC, Inc.            |   | Utah                Corporation                                                                                       |
| Employer                Solutions Group of Utah, Inc.           |   | Utah                Corporation                                                                                       |
| Employer                Staffing Group, Inc.                    |   | Utah                Corporation                                                                                       |
| ESG                Achievement, Inc.                            |   | Utah                Corporation                                                                                       |
| ESG                Administration, Inc.                         |   | Utah                Corporation                                                                                       |
| ESG                Assistance, Inc.                             |   | Utah                Corporation                                                                                       |
| ESG                Consulting, Inc.                             |   | Utah                Corporation                                                                                       |
| ESG                Direction, Inc.                              |   | Utah                Corporation                                                                                       |
| ESG                Entities, Inc.                               |   | Utah                Corporation                                                                                       |
| ESG                Fulfillment, Inc.                            |   | Utah                Corporation                                                                                       |
| ESG                Insurance, Inc.                              |   | Utah                Corporation                                                                                       |
| ESG                Management, Inc.                             |   | Utah                Corporation                                                                                       |
| ESG                Offerings, Inc.                              |   | Utah                Corporation                                                                                       |
| ESG                Services, Inc.                               |   | Utah                Corporation                                                                                       |
| ESG                Success, Inc.                                |   | Utah                Corporation                                                                                       |
| ESG                Supervision, Inc.                            |   | Utah                Corporation                                                                                       |
| Fortune                Staffing, Inc.                           |   | Indiana                Corporation                                                                                    |
| Fortune                Strategic Products, Inc.                 |   | Indiana                Corporation                                                                                    |
| Fortune                Wireless, Inc.                           |   | Indiana                Corporation                                                                                    |
| James                H Drew Corporation                         |   | Indiana                Corporation                                                                                    |
| James                Westbrook & Associates, LLC            |   | Georgia                Limited Liability Company                                                                      |
| Kingston                Sales Corporation                       |   | Indiana                Corporation                                                                                    |
| Magtech                Services, Inc.                           |   | Indiana                Corporation (a subsidiary of Fortune Wireless, Inc.)                                           |
| Nor-Cote                International, Inc.                     |   | Indiana                Corporation                                                                                    |
| Nor-Cote                International Limited                   |   | United                Kingdom (a subsidiary of Nor-Cote International, Inc.)                                          |
| Nor-Cote                International (Mexico), Inc.            |   | Indiana                Corporation (a subsidiary of Nor-Cote International,                Inc.)                      |
| Nor-Cote                International Pte Ltd                   |   | Singapore                (a subsidiary of Nor-Cote International, Inc.)                                               |
| Nor-Cote                (Malaysia) SDN BHD                      |   | Malaysia                (a subsidiary of Nor-Cote International, Inc.)                                                |
| Precision                Employee Management, L.L.C.            |   | Arizona                Limited Liability Company                                                                      |
| Professional                Staff Management, Inc.              |   | Indiana                Corporation                                                                                    |
| Professional                Staff Management, Inc. II           |   | Indiana                Corporation                                                                                    |
| Pro                Staff, Inc.                                  |   | Indiana                Corporation                                                                                    |
| PSM                Financial Services, LLC                      |   | Indiana                Limited Liability Company (a subsidiary of Professional Staff Management,                Inc.) |
| Sageland                Flagging, Inc.                          |   | Utah                Corporation                                                                                       |
| Telecom                Technology, Corp.                        |   | Indiana                Corporation                                                                                    |
| Tennessee                Guardrail, Inc.                        |   | Tennessee                Corporation (a subsidiary of James H Drew                Corporation)                        |

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