**EXHIBIT21**

**PRECISIONAUTO CARE, INC. SUBSIDIARIES**

| **Subsidiary**                                   | ** ** | ** ** | ** **       | **Jurisdiction of Incorporation** | ** ** |
|--------------------------------------------------|------------|------------|------------------|---------------------------------------------|------------|
| WE JAC  Corporation                              |       |       | Delaware         |                                        |       |
| Colorado  Tune, Inc.                        |       |       | Colorado         |                                        |       |
| Precision Tune  Auto Care, Inc.             |       |       | Virginia         |                                        |       |
| PTW, Inc.                                   |       |       | Washington       |                                        |       |
| Precision  Building Solutions, Inc.         |       |       | Delaware         |                                        |       |
| Miracle  Partners, Inc.                     |       |       | Delaware         |                                        |       |
| Miracle  Industries, Inc.                   |       |       | Ohio             |                                        |       |
| PAC Mexican  Delaware Holding Company, Inc. |       |       | Delaware         |                                        |       |
| Precision Auto  Care Mexico I, S. de R.L.        |       |       | Mexico           |                                        |       |
| Precision Auto  Care Mexico II, S. de R.L.       |       |       | Mexico           |                                        |       |
| Promotora de  Franquicias Praxis S.A. de C.V.    |       |       | Mexico           |                                        |       |
| Praxis  Afinaciones, S.A. de C.V.                |       |       | Mexico           |                                        |       |
| Praxis Auto  Partes, S.A. de C.V.                |       |       | Mexico           |                                        |       |
| Praxis  Afinaciones Puerto Rico, Inc.       |       |       | Puerto Rico      |                                        |       |
| Precision  Franchising LLC                       |       |       | Virginia         |                                        |       |
| Precision  Printing, Inc.                   |       |       | Virginia         |                                        |       |
| Acc-u-tune                                       |       |       | California       |                                        |       |
| National 60  Minute Tune, Inc.              |       |       | Washington       |                                        |       |
| Sixar Occidente,  S.A. de C.V                    |       |       | Mexico           |                                        |       |
| Sixar  Afinaciones, S.A. de C.V                  |       |       | Mexico           |                                        |       |
| Premier  Accesorios, S.A. de C.V                 |       |       | Mexico           |                                        |       |
| Sixar  Afinaciones, S.A. de C.V                  |       |       | Puerto Rico      |                                        |       |
| Sixar  Guadalajara, S.A. de C.V                  |       |       | Mexico           |                                        |       |
| PT Auto Care Canada Inc.                         |       |       | British Columbia |                                        |       |

 

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