**EXHIBIT      21**

**LIST      OF SUBSIDIARIES**

|  **Name**                                               | **Jurisdiction                of****Incorporation** | **Name                Under Which****Business                is Conducted**                                                                    |
|--------------------------------------------------------------|-----------------------------------------------------|------------------------------------------------------------------------------------------------------------------------------------------------|
| Aaron’s                Automotive Products, Inc.       | Delaware                                            | Aaron’s                Automotive Products                                                                                               |
| ACI                Electronics Holding Corp.                 | Delaware                                            | Not                Applicable                                                                                                                  |
| ACI                Electronics Investment Corp.              | Delaware                                            | Not                Applicable                                                                                                                  |
| ATC                Drivetrain, Inc.                          | Delaware                                            | Not                Applicable                                                                                                                  |
| ATC                Logistics & Electronics, L.P.         | Delaware                                            |  ATC                LogisticsAutocraft                ElectronicsLogistics                ServicesMaterials                Recovery  |
| ATC                Information Services, Inc.                | Delaware                                            |  ATCISATC                Information Services                                                                                        |
| ATS                Remanufacturing Corp.                     | Delaware                                            |  ATSCRS                Gastonia                                                                                                      |
| Autocraft                Industries, Inc.                    | Delaware                                            | Autocraft                Industries                                                                                                            |
| Autocraft                Remanufacturing Corp.               | Delaware                                            | Not                Applicable                                                                                                                  |
| Automotive                Development Limited                | England                                             | Not                Applicable                                                                                                                  |
| Aftermarket                Technology (U.K.) Holding Limited | England                                             | Not                Applicable                                                                                                                  |
| Elbar                Industrial Limited                      | England                                             |  Autocraft                UKAutocraft                IndustriesSouth                East Lincs Engineering                           |

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