**Exhibit 21.1**

** **

**Subsidiaries of Cornell Companies, Inc.**

**(Asof December 31, 2007)**

 
| ** **                                                                           | ** ** | **Percentage of  Voting Securities  Owned by  Cornell  Companies,  Inc.** | ** ** | **Percentage of  Voting Securities  Owned by  a Subsidiary of  Cornell  Companies, Inc.** | ** ** |
|--------------------------------------------------------------------------------------|------------|------------------------------------------------------------------------------------------|------------|-------------------------------------------------------------------------------------------------------------------------|------------|
| Cornell Corrections Management, Inc.  (a Delaware corporation)                  |       | 100                                                                                      | %          |                                                                                                                    |       |
| Cornell Corrections of Texas, Inc. (a  Delaware corporation)                    |       |                                                                                     |       | 100                                                                                                                     | %          |
| Cornell Corrections of California, Inc (a  California Corporation)                   |       |                                                                                     |       | 100                                                                                                                     | %          |
| Cornell Corrections of Rhode  Island, Inc. (a Delaware corporation)             |       |                                                                                     |       | 100                                                                                                                     | %          |
| Cornell Abraxas Group, Inc. (a  Delaware corporation)                           |       |                                                                                     |       | 100                                                                                                                     | %          |
| WBP Leasing, Inc. (a Delaware  corporation)                                     |       |                                                                                     |       | 100                                                                                                                     | %          |
| Cornell International, Inc. (a  Delaware corporation)                           |       |                                                                                     |       | 100                                                                                                                     | %          |
| Cornell Archway, Inc. (a Delaware  corporation)                                 |       |                                                                                     |       | 100                                                                                                                     | %          |
| Cornell Corrections of Alaska, Inc.  (an Alaska corporation)                    |       |                                                                                     |       | 100                                                                                                                     | %          |
| Cornell Interventions, Inc. (an  Illinois corporation)                          |       | 100                                                                                      | %          |                                                                                                                    |       |
| CCGI Corporation (a Delaware corporation)                                            |       | 100                                                                                      | %          |                                                                                                                    |       |
| Cornell Companies Administration LLC (a  Delaware limited liability company)         |       | 100                                                                                      | %          |                                                                                                                    |       |
| Cornell Companies Management Holdings LLC  (a Delaware limited liability company)    |       |                                                                                     |       | 100                                                                                                                     | %          |
| Cornell Companies Management Services L.P.  (a Delaware limited partnership)         |       |                                                                                     |       | 100                                                                                                                     | %          |
| Correctional Systems, Inc. (a Delaware  corporation)                            |       |                                                                                     |       | 100                                                                                                                     | %          |
| Sentencing Concepts, Inc. (a  California corporation)                           |       |                                                                                     |       | 100                                                                                                                     | %          |
| WBP Leasing, LLC (a Delaware limited  liability corporation)                         |       |                                                                                     |       | 100                                                                                                                     | %          |
| Cornell Corrections of Pennsylvania, LLC (a  Delaware limited liability corporation) |       |                                                                                     |       | 100                                                                                                                     | %          |
| Cornell Companies Management L.P. (a  Delaware limited partnership)                  |       |                                                                                     |       | 100                                                                                                                     | %          |

 

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