| 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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