| Name                                  |                                    | Jurisdiction |
|---------------------------------------|-----------------------------------------|--------------|
|                                  |                                    |         |
| American Biltrite (Canada) Ltd.       | Canada                                  |
|                                  | 200 Bank    Street                      |         |
| Sherbrooke, Quebec J1H 4K3            |                                    |
|                                  | also doing business in      Canada      |         |
|                                  | as Produits American Biltrite      Ltee |         |
|                                  |                                    |         |
| American Biltrite Far East,      Inc. | Delaware                                |
|                                  | 57 River    Street                      |         |
| Wellesley Hills, Massachusetts 02481  |                                    |
|                                  |                                    |         |
| Majestic Jewelry,      Inc.           | Delaware                                |
|                                  | 57 River    Street                      |         |
| Wellesley Hills, Massachusetts 02481  |                                    |
|                                  |                                    |         |
| Ocean State Jewelry,      Inc.        | Rhode  Island                           |
|                                  | 57 River    Street                      |         |
| Wellesley Hills, Massachusetts 02481  |                                    |
|                                  |                                    |         |
| K&M Associates      L.P.          | Rhode  Island                           |
|                                  | 425 Dexter      Street                  |         |
| Providence, Rhode Island 02907        |                                    |
|                                  |                                    |         |
| Aimpar,Inc.                           | New York                                |
|                                  | 57 River    Street                      |         |
| Wellesley Hills, Massachusetts 02481  |                                    |
|                                  |                                    |         |
| ABTRE, Inc.                           | Tennessee                               |
|                                  | 57 River    Street                      |         |
| Wellesley Hills, Massachusetts 02481  |                                    |
|                                  |                                    |         |

| Ideal Tape Co.,      Inc.                            | Delaware                                  |
|------------------------------------------------------|-------------------------------------------|
|                                                 | 1400 Middlesex      Street                |   |
| Lowell, Massachusetts 01851                          |                                      |
|                                                 |                                      |   |
| American Biltrite Intellectual      Properties, Inc. | Delaware                                  |
|                                                 | 103 Foulk Road,  Suite      200 |   |
| Wilmington, Delaware 19803                           |                                      |
|                                                 |                                      |   |
| K & M Trading (H.K.)      Limited                | HongKong                                  |
|                                                 | 20F Alexandra      House                  |   |
|                                                 | 16-20 Chater      Road                    |   |
| Central Hong      Kong                               |                                      |
|                                                 |                                      |   |
| Congoleum      Corporation                           | Delaware                                  |
|                                                 | 3500 Quakerbridge      Road               |   |
| Mercerville, New Jersey 08619                        |                                      |
|                                                 |                                      |   |
| ABItalia,    Inc.                                    | Delaware                                  |
|                                                 | 57 River    Street                        |   |
| Wellesley Hills, Massachusetts 02481                 |                                      |
|                                                 |                                      |   |
| Abimex, LLC                                          | Delaware                                  |
|                                                 | 57 River    Street                        |   |
| Wellesley Hills, Massachusetts 02481                 |                                      |
|                                                 |                                      |   |
| ABIcan,Ltd.                                          | Canada                                    |
|                                                 | 1      Laird Road                         |   |
| Toronto,      Canada M4G   3S8        |                                      |
|                                                 |                                      |   |
| K&M Legendary Services,      Inc.                | Delaware                                  |
|                                                 | 425 Dexter      Street                    |   |
| Providence, Rhode Island 02907                       |                                      |
|                                                 |                                      |   |
| 425 Dexter Associates,      L.P.                     | Rhode  Island                             |
|                                                 | 425 Dexter      Street                    |   |
| Providence, Rhode Island 02907                       |                                      |