**EXHIBIT 21**

**SUBSIDIARIESOF THE REGISTRANT**

TheCompany has no parent.  The followingwere subsidiaries of the Company as of December 31, 2006.
| **Name**                                                | ** ** | **Jurisdiction  of  Organization** | ** ** | **Percentage of  Voting Securities  Owned By  Immediate Parent** |
|---------------------------------------------------------|------------|------------------------------------|------------|------------------------------------------------------------------|
| Bemis Company, Inc.                                     |       | Missouri                           |       |                                                             |
|                                                    |       |                               |       |                                                             |
| Bemis Clysar,  Inc.                                     |       | Minnesota                          |       | 100%                                                             |
| Bemis Czech  Republic, s.r.o.                           |       | Czech Republic                     |       | 100%                                                             |
| Bemis  Deutschland Holdings GmbH                        |       | Germany                            |       | 100%                                                             |
| Bemis Packaging  Deutschland GmbH                       |       | Germany                            |       | 100%                                                             |
| Bemis Europe  Holdings, S.A.                            |       | Belgium                            |       | 100%                                                             |
| Bemis Monceau  S.A.                                     |       | Belgium                            |       | 100%                                                             |
| Bemis Flexible Packaging de Mexico, S.A. de C.V.        |       | Mexico                             |       | 100%                                                             |
| Bemis Flexible Packaging Mexico Servicios, S.A. de C.V. |       | Mexico                             |       | 100%                                                             |
|                                                    |       |                               |       |                                                             |
| Bemis France  Holdings S.A.S.                           |       | France                             |       | 100%                                                             |
| Bemis Packaging  France S.A.S.                          |       | France                             |       | 100%                                                             |
| Bemis Le Trait S.A.S.                                   |       | France                             |       | 100%                                                             |
| Bemis Epernon S.A.S.                                    |       | France                             |       | 100%                                                             |
|                                                    |       |                               |       |                                                             |
| Bemis Hungary  Trading Limited Liability Company        |       | Hungary                            |       | 100%                                                             |
| Bemis Packaging  Danmark ApS                            |       | Denmark                            |       | 100%                                                             |
| Bemis Packaging  Italia S.r.l.                          |       | Italy                              |       | 100%                                                             |
| Bemis Packaging Sverige A.B.                            |       | Sweden                             |       | 100%                                                             |
| Bemis Packaging  U.K. Ltd.                              |       | United Kingdom                     |       | 100%                                                             |
| Bemis (Shanghai)  Trading Co., Ltd.                     |       | China                              |       | 100%                                                             |
|                                                    |       |                               |       |                                                             |
| Bemis  Valkeakoski Oy                                   |       | Finland                            |       | 100%                                                             |
| Bolsas Bemis  S.A. de C.V.                              |       | Mexico                             |       | 100%                                                             |
| Bolsas Bemis  Servicios Mexico S.A. de C.V.             |       | Mexico                             |       | 100%                                                             |
|                                                    |       |                               |       |                                                             |
| Curwood, Inc.                                           |       | Delaware                           |       | 100%                                                             |
| Curwood  Packaging (Canada) Limited                     |       | Canada                             |       | 100%                                                             |
| Bemis Packaging  Ireland Limited                        |       | Ireland                            |       | 100%                                                             |
| Bemis Swansea  Limited                                  |       | United Kingdom                     |       | 100%                                                             |
| Bemis Packaging  Espana sl                              |       | Spain                              |       | 100%                                                             |
| Itap Bemis Ltda.                                        |       | Brazil                             |       | 22%                                                              |
|                                                    |       |                               |       |                                                             |
| Perfecseal, Inc.                                        |       | Delaware                           |       | 100%                                                             |
| Perfecseal Internacional de Puerto Rico, Inc.           |       | Delaware                           |       | 100%                                                             |
| Perfecseal  International Ltd.                          |       | Delaware                           |       | 100%                                                             |
| Perfecseal  Limited                                     |       | United Kingdom                     |       | 100%                                                             |
| Bemis Asia  Pacific Sdn Bhd                             |       | Malaysia                           |       | 100%                                                             |
|                                                    |       |                               |       |                                                             |   |
| DEMF DT Holdings  I, LLC                                |       | Delaware                           |       | 100%                                                             |
|                                                    |       |                               |       |                                                             |
| Itap Bemis Ltda.                                        |       | Brazil                             |       | 23%                                                              |
| Hayco  Liquidation Company                              |       | Delaware                           |       | 100%                                                             |
| Bemis U.K.  Limited                                     |       | United Kingdom                     |       | 50%                                                              |
|                                                    |       |                               |       |                                                             |
| MacKay, Inc.                                            |       | Kentucky                           |       | 100%                                                             |
| Milprint, Inc.                                          |       | Wisconsin                          |       | 100%                                                             |
| Bemis Elsham  Limited                                   |       | United Kingdom                     |       | 100%                                                             |
|                                                         |            |                                    |            |                                                                  |  |

** **

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**Continued**
| **Name**                                             | ** **                           | **Jurisdiction  of  Organization** | ** ** | **Percentage of  Voting Securities  Owned By  Immediate Parent** |
|------------------------------------------------------|--------------------------------------|------------------------------------|------------|------------------------------------------------------------------|
| ** **                                           |                                 |                               |       |                                                             |
| Misbe  Participacoes Ltda.                           |                                 | Brazil                             |       | 100%                                                             |
| SH Participacoes  S.A.                               |                                 | Brazil                             |       | 100%                                                             |
| DT Participacoes  S.A.                               |                                 | Brazil                             |       | 76%                                                              |
| Dixie Toga S.A.                                      |                                 | Brazil                             |       | 92%                                                              |
| DT Participacoes  S.A.                               |                                 | Brazil                             |       | 24%                                                              |
| Dixie Toga S.A.                                      |                                 | Brazil                             |       | 8%                                                               |
| American  Packaging S.A.                             |                                 | Argentina                          |       | 98%                                                              |
| American Plast  S.A.                                 |                                 | Argentina                          |       | 60%                                                              |
| Dixie Toga  International Ltd.                       |                                 | Cayman Islands                     |       | 100%                                                             |
| Impressora  Paranaense S.A.                          |                                 | Brazil                             |       | 100%                                                             |
| Insit Embalagens  Ltda.                              |                                 | Brazil                             |       | 90%                                                              |
| Itap Bemis Ltda.                                     |                                 | Brazil                             |       | 55%                                                              |
| Itap Bemis  Centro Oeste-Industria                   |                                 |                               |       |                                                             |
|                                                 | e Comércio de  Embalagens Ltda. |                               | Brazil     |                                                             | 100% |
| Curwood Chile  Ltda.                                 |                                 | Chile                              |       | 100%                                                             |
| Laminor S.A.                                         |                                 | Brazil                             |       | 50%                                                              |
|                                                 |                                 |                               |       |                                                             |
| Morgan Adhesives  Company                            |                                 | Ohio                               |       | 100%                                                             |
| Bemis Coordination  Center S.A.                      |                                 | Belgium                            |       | 33%                                                              |
| Bemis U.K.  Limited                                  |                                 | United Kingdom                     |       | 50%                                                              |
| MACtac U.K.  Limited                                 |                                 | United Kingdom                     |       | 100%                                                             |
| Electronic  Printing Products, Inc.                  |                                 | Ohio                               |       | 100%                                                             |
| Enterprise  Software Inc.                            |                                 | Ohio                               |       | 100%                                                             |
| MACtac A.G.                                          |                                 | Switzerland                        |       | 100%                                                             |
| MACtac Canada Limited/Limitee                        |                                 | Canada                             |       | 100%                                                             |
| MACtac Europe  S.A.                                  |                                 | Belgium                            |       | 11%                                                              |
| MACtac  Engineered Products, Inc.                    |                                 | Ohio                               |       | 100%                                                             |
| MACtac Europe  S.A.                                  |                                 | Belgium                            |       | 89%                                                              |
| Bemis  Coordination Center S.A.                      |                                 | Belgium                            |       | 67%                                                              |
| Bemis Polska Sp. z o.o.                              |                                 | Poland                             |       | 100%                                                             |
| MACtac  Asia-Pacific Self-Adhesive Products Pte Ltd. |                                 | Singapore                          |       | 100%                                                             |
|                                                 |                                 |                               |       |                                                             |
| MACtac  Deutschland GmbH                             |                                 | Germany                            |       | 100%                                                             |
| MACtac France E.U.R.L.                               |                                 | France                             |       | 100%                                                             |
| Multi-Fix N.V.                                       |                                 | Belgium                            |       | 100%                                                             |
|                                                 |                                 |                               |       |                                                             |
| MACtac  Scandinavia A.B.                             |                                 | Sweden                             |       | 100%                                                             |
|                                                 |                                 |                               |       |                                                             |
| MACtac Mexico, S.A. de C.V.                          |                                 | Mexico                             |       | 100%                                                             |
| MACtac Mexico Servicios, S.A. de C.V.                |                                 | Mexico                             |       | 100%                                                             |
| Morgan Adhesives America do Sul, Ltda.               |                                 | Brazil                             |       | 100%                                                             |
|                                                 |                                 |                               |       |                                                             |
| Pervel  Industries, Inc.                             |                                 | Delaware                           |       | 100%                                                             |
|                                                      |                                      |                                    |            |                                                                  |  |

 

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