**EXHIBIT 21.1**

 

**SUBSIDIARIES OF THE COMPANY**

 
| **STATE OR SUBSIDIARY**                             |   |           | **OTHER  JURISDICTION OF  INCORPORATION OR ORGANIZATION** |                                         | **NAME UNDER  WHICH********THE  SUBSIDIARY  DOES BUSINESS** |   |
|-----------------------------------------------------|--------|----------------|-----------------------------------------------------------|----------------------------------------------|-------------------------------------------------------------|--------|
| Bogen Corporation                                   |   | Delaware       |                                                      | Bogen Corporation                            |                                                        |
|                                                |   |           |                                                      |                                         |                                                        |
| (a)  Bogen Communications, Inc.  (1)           |   | Delaware       |                                                      | Bogen Communications, Inc.                   |                                                        |
|                                                |   |           |                                                      |                                         |                                                        |
| (b)  New England Audio  Resource Corp. (2) (3) |   | Delaware       |                                                      | New England Audio Resource   Corp./NEAR |                                                        |
|                                                |   |           |                                                      |                                         |                                                        |
| (c)  Bogen Communications (Barbados), Ltd. (2) |   | Barbados       |                                                      | Bogen  Communications (Barbados), Ltd.       |                                                        |
|                                                |   |           |                                                      |                                         |                                                        |
| (d)  Apogee Sound  International, LLC. (2)     |   | Delaware       |                                                      | Apogee Sound International, LLC.             |                                                        |
|                                                |   |           |                                                      |                                         |                                                        |
| Thor USA                                            |   | Delaware       |                                                      | Thor USA                                     |                                                        |
|                                                |   |           |                                                      |                                         |                                                        |
| Bogen Communications, LLC                           |   | Delaware       |                                                      | Bogen Communications, LLC                    |                                                        |
|                                                |   |           |                                                      |                                         |                                                        |
| Speech Design International, Inc.                   |   | Delaware       |                                                      | Speech Design International, Inc.            |                                                        |
|                                                |   |           |                                                      |                                         |                                                        |
| (e)  Speech Design GmbH  (4)              |   | Germany        |                                                      | Speech Design GmbH                           |                                                        |
|                                                |   |           |                                                      |                                         |                                                        |
| (f)  Satelco AG (5)                            |   | Switzerland    |                                                      | Satelco AG                                   |                                                        |
|                                                |   |           |                                                      |                                         |                                                        |
| (g)  Speech Design (Israel)  Ltd. (6)          |   | Israel         |                                                      | Speech Design (Israel)                       |                                                        |
|                                                |   |           |                                                      |                                         |                                                        |
| (h)  Speech Design (UK) Ltd.  (6) (7)          |   | United Kingdom |                                                      | Speech Design (UK)                           |                                                        |
|                                                |   |           |                                                      |                                         |                                                        |
| (i)  Speech Design Carrier Systems GmbH (6)    |   | Germany        |                                                      | Speech Design Carrier Systems                |                                                        |

 

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(1)      Wholly owned subsidiary of Bogen Corporation

 

(2)      Wholly owned subsidiary of Bogen Communications, Inc.

 

(3)      Merged into Bogen Communication, Inc. on December 31, 1999.

 

(4)      Wholly owned subsidiary of Speech Design International Inc.

 

(5)      67% owned subsidiary of Speech Design GmbH

 

(6)      Wholly owned subsidiary of Speech Design GmbH

 

(7)      Closed effective December 31, 2000

 

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