EXHIBIT 21

|Subsidiary or Branch/Rep Office                                                                                                                                            |  | Jurisdiction      
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |  | ------------------
|Avaya Argentina S.R.L.                                                                                                                                                     |  | Argentina         
|Avaya Australia Pty. Ltd.                                                                                                                                                  |  | Australia         
|Avaya Austria GmbH                                                                                                                                                         |  | Austria           
|Avaya Middle East W.L.L.                                                                                                                                                   |  | Bahrain           
|Avaya Belgium SPRL                                                                                                                                                         |  | Belgium           
|Avaya Brasil Ltda.                                                                                                                                                         |  | Brazil            
|Avaya Canada Corp.                                                                                                                                                         |  | Canada            
|Soundlogic Acquisition ULC                                                                                                                                                 |  | Canada            
|Avaya Chile Limitada                                                                                                                                                       |  | Chile             
|Avaya Communication de Colombia S.A                                                                                                                                        |  | Colombia          
|Avaya Czech Republic s.r.o.                                                                                                                                                |  | Czech Republic    
|Avaya Denmark ApS                                                                                                                                                          |  | Denmark           
|Avaya EMEA Ltd.                                                                                                                                                            |  | Delaware          
|Avaya France S.A.                                                                                                                                                          |  | France            
|Avaya Deutschland GmbH                                                                                                                                                     |  | Germany           
|Avaya (Gibraltar) Investments Limited                                                                                                                                      |  | Gibraltar         
|Avaya Hong Kong Company Ltd.                                                                                                                                               |  | Hong Kong         
|Avaya Hungary Ltd/Avaya Hungary
Communication Limited Liability Company                                                                                                    |  | Hungary           
|Avaya India Pvt. Limited                                                                                                                                                   |  | India             
|Tata Telecom Ltd.                                                                                                                                                          |  | India             
|P.T. Avaya Indonesia                                                                                                                                                       |  | Indonesia         
|Avaya Cyprus Investments Limited                                                                                                                                           |  | Cyprus            
|Avaya GCM Sales Limited                                                                                                                                                    |  | Ireland           
|Avaya Holdings Ltd.                                                                                                                                                        |  | Ireland           
|Avaya International Sales Limited
     Moscow Branch
     St. Petersburg Branch                                                                                          |  | Ireland           
|Avaya Ireland Limited                                                                                                                                                      |  | Ireland           
|Avaya Communication Israel Ltd.                                                                                                                                            |  | Israel            
|Avaya Italia S.p.A.                                                                                                                                                        |  | Italy             
|Avaya Japan Ltd.                                                                                                                                                           |  | Japan             
|Avaya Nederland B.V.
     Kazakhstan Rep Office
     Lithuania Rep Office
     Russia Rep Office
     Turk Rep Office
     U.A.E. Rep Office
     Ukraine Rep Office |  | Netherlands       
|Avaya Korea Ltd.                                                                                                                                                           |  | Korea             
|Avaya Luxembourg Investments S.a.r.l.                                                                                                                                      |  | Luxembourg        
|Avaya International Enterprises Limited                                                                                                                                    |  | Ireland           
|Avaya (Malaysia) And. Bhd.                                                                                                                                                 |  | Malaysia          
|Avaya Communication de Mexico S.A. de C.V.                                                                                                                                 |  | Mexico            
|Avaya (China) Communications Co., Ltd.                                                                                                                                     |  | China             
|Avaya Tianjin Cable Company, Ltd.                                                                                                                                          |  | China             
|Avaya Panama Ltda.                                                                                                                                                         |  | Panama            
|Avaya Peru S.R.L.                                                                                                                                                          |  | Peru              
|Avaya Philippines Inc.                                                                                                                                                     |  | Philippines       
|Avaya Poland Sp. z.o.o.                                                                                                                                                    |  | Poland            
|Avaya Puerto Rico, Inc.                                                                                                                                                    |  | Puerto Rico       
|Zao Avaya                                                                                                                                                                  |  | Russian Federation
|Avaya Singapore Pte. Ltd.                                                                                                                                                  |  | Singapore         
|Avaya Slovakia s.r.o.                                                                                                                                                      |  | Slovak Republic   
|Avaya Holding EMEA B.V.                                                                                                                                                    |  | Nederlands        
|                                                                                                                                                                           |  |                   

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|Avaya EMEA Ltd.
     Portugal Branch
     Saudi Arabia Branch
     Greek Branch
     Egypt Rep Office
     South Africa Branch |  | Delaware      
|----------------------------------------------------------------------------------------------------------------------------------- |  | --------------
|Avaya Communicacion Espana, S.L.                                                                                                    |  | Spain         
|Avaya Sweden AB                                                                                                                     |  | Sweden        
|Avaya Switzerland GmbH                                                                                                              |  | Switzerland   
|Avaya Asia Pacific Inc.
     Taiwan Branch
     Thailand Branch
     Hanoi Rep Office
     Ho Chi Mihn City                     |  | Delaware      
|Avaya UK Holdings Limited                                                                                                           |  | United Kingdom
|Avaya UK                                                                                                                            |  | United Kingdom
|Avaya ECS Limited                                                                                                                   |  | United Kingdom
|Mosaix Ltd. (non-operating entity)                                                                                                  |  | United Kingdom
|Avaya plc                                                                                                                           |  | United Kingdom
|Avaya Capital Ireland                                                                                                               |  | United Kingdom
|Network Alchemy Ltd.                                                                                                                |  | United Kingdom
|Octel Communications Ltd. (non-operating entity)                                                                                    |  | United Kingdom
|Octel Communications Services Ltd. (non-operating entity)                                                                           |  | United Kingdom
|Avaya Cala Inc.                                                                                                                     |  | Delaware      
|Rhetorex Europe Ltd. (non-operating entity)                                                                                         |  |               
|Avaya Inc.                                                                                                                          |  | Delaware      
|Avaya Holdings LLC                                                                                                                  |  | Delaware      
|Avaya Holdings One, LLC                                                                                                             |  | Delaware      
|Avaya Holdings Two, LLC                                                                                                             |  | Delaware      
|Octel Communications LLC                                                                                                            |  | Delaware      
|Avaya Holdings Five, LLC                                                                                                            |  | Delaware      
|Avaya International LLC                                                                                                             |  | Delaware      
|Avaya Management Services Inc.                                                                                                      |  | Delaware      
|Avaya Realty Inc.                                                                                                                   |  | Delaware      
|Avaya Receivables Funding LLC                                                                                                       |  | Delaware      
|Avaya Technology Corp.                                                                                                              |  | Delaware      
|Avaya Finance Inc.                                                                                                                  |  | Delaware      
|Avaya Licensing Corporation                                                                                                         |  | Delaware      
|Avaya Venture Partners Inc.                                                                                                         |  | Delaware      
|Avaya World Services Inc.                                                                                                           |  | Delaware      
|Mercury Insurance Company                                                                                                           |  | Delaware      
|Avaya Integrated Cabinet Solutions Inc.                                                                                             |  | Delaware      
|Technology Corporation of America, Inc.                                                                                             |  | Delaware      
|VPNet Technologies, Inc.                                                                                                            |  | Delaware      
|Avaya Venezuela S.A.                                                                                                                |  | Venezuela     
|Avaya LLC                                                                                                                           |  | Delaware      
|Avaya Two LLC                                                                                                                       |  | Delaware      
|Avaya Three LLC                                                                                                                     |  | Delaware      
|Avaya Four LLC                                                                                                                      |  | Delaware      
|Avaya Five LLC                                                                                                                      |  | Delaware      
|Avaya Six LLC                                                                                                                       |  | Delaware      
|Avaya Seven Inc.                                                                                                                    |  | Delaware      

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