EXHIBIT 21.1

 

**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                                                |

 

 

----