**Exhibit 21**

 

Subsidiaries of the registrant are asfollows:

 
| ** **                                             | ** ** | **State or Other  Jurisdiction of  Incorporation or  Organization** | ** ** | ** ** |
|--------------------------------------------------------|------------|---------------------------------------------------------------------|------------|------------|
|                                                   |       |                                                                |       |       |
| Boise  Cascade, L.L.C.                                 |       | Delaware                                                            |       |       |
| Boise Cascade Finance Corporation                      |       | Delaware                                                            |       |       |
| Birch Creek Funding Corporation                        |       | Delaware                                                            |       |       |
| Birch Creek Investments, L.L.C.                        |       | Delaware                                                            |       |       |
| Boise Cascade Aviation, L.L.C.                         |       | Delaware                                                            |       |       |
| Boise Building Solutions Manufacturing,  L.L.C.        |       | Delaware                                                            |       |       |
| Boise Building Solutions Manufacturing  Holdings Corp. |       | Delaware                                                            |       |       |
| Boise Cascade Corporation Chile, S.A.                  |       | Chile                                                               |       |       |
| Compania Industrial Puerto Montt, S.A.                 |       | Chile                                                               |       |       |
| BC Chile Investment Corporation                        |       | Delaware                                                            |       |       |
| BC Brazil Investment Corporation                       |       | Delaware                                                            |       |       |
| Boise Cascade Do Brasil LTD.                           |       | Brazil                                                              |       |       |
| Boise AllJoist LTD                                     |       | Canada                                                              |       |       |
| Boise Building Products Limited                        |       | United  Kingdom                                                     |       |       |
| Boise Building Solutions Distribution,  L.L.C.         |       | Delaware                                                            |       |       |
| Boise Packaging & Newsprint, L.L.C.                |       | Delaware                                                            |       |       |
| Boise White Paper L.L.C.                               |       | Delaware                                                            |       |       |
| Boise White Paper Holdings Corp.                       |       | Delaware                                                            |       |       |
| BC China Corporation                                   |       | Delaware                                                            |       |       |
| International Falls Power Company                      |       | Delaware                                                            |       |       |
| Minnesota, Dakota & Western Railway  Company       |       | Minnesota                                                           |       |       |
| Boise Cascade Transportation Holdings Corp.            |       | Delaware                                                            |       |       |
| B.C.T. Inc.                                            |       | Delaware                                                            |       |       |

 

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