**Exhibit 21**

 

**Subsidiaries of****J.B. POINDEXTER & CO., INC.**

 

All subsidiaries are owned100%, either directly or indirectly, by J.B. Poindexter & Co., Inc.

 

(1)               EFP, LLC, a Delaware limited liabilitycompany, which also operates under the name Engineered Foam Plastics.

 

(2)               Lowy Group, Inc., a Delawarecorporation.

 

(3)               MIC Group, LLC, a Delaware limited liabilitycompany. MIC Group, LLC. has the following subsidiaries:

 

(a)      SWKHoldings, Inc., a Texas corporation;

 

(b)     UniversalBrixius, LLC, a Delaware limited liability company;

 

(c)      Richard’sManufacturing Company, an Oklahoma corporation;

 

(d)     TarltonSupply Co., a Texas corporation;

 

(e)      Handley,L.P., a Texas limited partnership; and

 

(f)      Machine &Manufacturing I, Inc., a Texas corporation.

 

(4)               Morgan Truck Body, LLC, a Delaware limitedliability company, which also operates under the name Morgan Corporation;  in addition, Morgan Truck Body, LLC has thefollowing subsidiaries:

 

(a)                 Morgan Trailer FinancialCorporation, a Nevada corporation; and

 

(b)                Morgan Trailer FinancialManagement, L.P., a Texas Limited partnership.

 

(5)               Truck Accessories Group, LLC., a Delawarelimited liability company, operates under the following names:

 
| (a)                    TAG;                         | (i)                    Leer Retail;                   |
|----------------------------------------------------------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                                                                                                                               |                                                                                                                                                 |
| (b)                   20th Century Fiberglass;           | (j)                    Leer  Southeast;               |
|                                                                                                                                               |                                                                                                                                                 |
| (c)                    Century  Fiberglass;         | (k)                 Leer Specialty Products;                         |
|                                                                                                                                               |                                                                                                                                                 |
| (d)                   Century;                           | (l)                    Leer Truck  Accessory Centers; |
|                                                                                                                                               |                                                                                                                                                 |
| (e)                    Leer;                        | (m)              Leer West;                                                         |
|                                                                                                                                               |                                                                                                                                                 |
| (f)                      Leer  Corporate; | (n)                Mid West Truck  Accessories; and                       |
|                                                                                                                                               |                                                                                                                                                 |
| (g)                   Leer East;                         | (o)                Pace Edwards; and                                      |
|                                                                                                                                               |                                                                                                                                                 |
| (h)                   Leer Midwest;                      |                                                                                                                                                 |

 

                             and has thefollowing subsidiaries:

 

(a)                                  State WideAluminum, Inc., an Indiana corporation; and

 

(b)                                 RaiderIndustries, Inc., a Saskatchewan, Canada corporation, and operates underthe following names:

 

(p)                 Lo Rider;

 

(q)                 Raider; and

 

(r)                    Raider U.S.;

 

                             in addition,Commercial Babcock Inc., an Ontario, Canada corporation, is a subsidiary ofRaider Industries, Inc., and operates as a division of Morgan Truck Body,LLC

 

(6)               Morgan Olson, LLC, a Delaware limitedliability company.

 

(7)               Federal Coach LLC, a Delaware limitedliability company.

 

(8)               Eagle Specialty Vehicles, LLC., a Delaware limitedliability company.

 

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