**Exhibit 21**

 

SUBSIDIARIES OF THE REGISTRANT

CHANNELL COMMERCIAL CORPORATION

December 31, 2007

 
| **Name**                                      |   | **Jurisdiction  of Organization** |   | **Direct  Stockholder**                                              |   | **Percentage  Owned by  Direct  Stockholder** | ** ** |
|-----------------------------------------------|--------|-----------------------------------|--------|----------------------------------------------------------------------|--------|-----------------------------------------------|------------|
| Bushman Water Harvesting Corporation          |   | Delaware                          |   | Channell Commercial Corporation                                      |   | 100                                           | %          |
| Channell Commercial Canada Inc.               |   | Ontario, Canada                   |   | Channell Commercial Corporation                                      |   | 100                                           | %          |
| Bushman Water Harvesting Inc.                 |   | Ontario, Canada                   |   | Channell Commercial Corporation                                      |   | 100                                           | %          |
| Channell Commercial Europe Limited            |   | England and Wales                 |   | Channell Commercial Corporation                                      |   | 100                                           | %          |
| AC Egerton (Holdings) Limited                 |   | England and Wales                 |   | Channell Commercial Corporation                                      |   | 100                                           | %          |
| Channell Limited                              |   | England and Wales                 |   | AC Egerton (Holdings) Limited                                        |   | 100                                           | %          |
| CC Holdings, Inc.                        |   | California                        |   | Channell Commercial Corporation                                      |   | 100                                           | %          |
| Channell Pty Limited                          |   | Australia                         |   | Channell Commercial Corporation Channell Limited (England and Wales) |   | 82  18                                        | %  %       |
| Channell Limited                              |   | New Zealand                       |   | Channell Pty Limited                                                 |   | 100                                           | %          |
| Channell Bushman Pty Limited                  |   | Australia                         |   | Channell Commercial Corporation                                      |   | 75                                            | %          |
| Bushmans Group Pty Limited                    |   | Australia                         |   | Channell Bushman Pty Limited                                         |   | 100                                           | %          |
| Australian Bushman Tanks Pty Limited          |   | Australia                         |   | Channell Bushman Pty Limited                                         |   | 100                                           | %          |
| Polyrib Tanks Pty Limited                     |   | Australia                         |   | Channell Bushman Pty Limited                                         |   | 100                                           | %          |
| Bushman Engineering Pty Limited               |   | Australia                         |   | Channell Bushman Pty Limited                                         |   | 100                                           | %          |
| Channell Commercial Malaysia Sendirian Berhad |   | Malaysia                          |   | Channell Commercial Corporation                                      |   | 33                                            | %          |
| Channell Commercial Hong Kong Limited         |   | Hong Kong                         |   | Channell Commercial Corporation  CC Holdings, Inc.              |   | 99  1                                         | %  %       |
| Channel  de Mexico, S.A. de C.V.              |   | Mexico                            |   | Channell Commercial Corporation                                      |   | 51                                            | %          |

 

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