**Exhibit 21**

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

All subsidiaries are owned 100%, 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 Delaware corporation.

(3)               MIC Group, LLC, a Delaware limited liabilitycompany. MIC Group, LLC. has the following subsidiaries:
|        | (a)    | SWK Holdings, Inc. a Texas  corporation; and                   |
|--------|--------|----------------------------------------------------------------|
|   |   |                                                           |
|   | (b)    | Universal Brixius, LLC, a  Delaware limited liability company. |

 

(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 Financial  Corporation, a Nevada corporation; and         |
|--------|--------|--------------------------------------------------------------------------|
|   |   |                                                                     |
|   | (b)    | Morgan Trailer Financial  Management, L.P., a Texas Limited partnership. |

 

(5)               Truck Accessories Group, LLC., a Delawarelimited liability company, f/k/a Leer, Inc., f/k/a Leer Holdings Inc., whichalso 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;            |   |                             |

 

inaddition, Raider Industries, Inc., a Saskatchewan, Canada corporation, is asubsidiary of Truck Accessories Group, LLC and operates under the followingnames:
|        | (p)    | Lo Rider;   |   |   |
|--------|--------|-------------|--------|--------|
|   |   |        |   |   |
|   | (q)    | Raider; and |   |   |
|   |   |        |   |   |
|   | (r)    | Raider U.S. |   |   |

 

inaddition, Commercial Babcock Inc., an Ontario, Canada corporation, is asubsidiary of Raider Industries, Inc., and operates as a division of MorganTruck Body, LLC

(6)               Morgan Olson LLC, f/k/a MS Truck Body Corp.,a Delaware limited liability company.

(7)               Federal Coach LLC, a Delaware limited liabilitycompany.

(8)               Eagle Specialty Vehicles, LLC., an Ohiolimited liability company.

(9)               State Wide Aluminum, Inc., an Indianacorporation.

79

----