Exhibit 21

NEWTEK BUSINESS SERVICES, INC.

SUBSIDIARIES



|                                                     |  |                                    
|---------------------------------------------------- |  | -----------------------------------
|Name of Company                                      |  | State of Incorporation/Organization
|Alabama Community Financial Services of Alabama, LLC |  | Alabama                            
|Automated Merchant Services, Inc.                    |  | Florida                            
|BJB Holdings Corp.                                   |  | New York                           
|Business Connect, LLC                                |  | Texas                              
|CCC Real Estate Holdings Co., LLC                    |  | Delaware                           
|CDS Business Services, Inc.                          |  | Delaware                           
|Colorado Outsourced Technology Solutions, LLC        |  | Colorado                           
|Community Financial Services, LLC                    |  | District of Columbia               
|CrystalTech Web Hosting, Inc.                        |  | Arizona                            
|CT Hosting, LLC                                      |  | Texas                              
|Elite of Wisconsin, LLC                              |  | Wisconsin                          
|Exponential Business Development Co., Inc.           |  | New York                           
|First Bankcard Alliance of Alabama, LLC              |  | Alabama                            
|Flower Hill Advisers, LLC                            |  | New York                           
|Fortress Data Management, LLC                        |  | Texas                              
|Global Business Advisers of Wisconsin, LLC           |  | Wisconsin                          
|Group Management Technologies, LLC                   |  | Florida                            
|JCR Business Services, LLC                           |  | New York                           
|Kayes Salon, LLC                                    |  | New York                           
|New Technologies Solutions, LLC                      |  | Colorado                           
|Newtek Claims Processing, Inc.                       |  | New York                           
|Newtek Insurance Agency, LLC                         |  | District of Columbia               
|Newtek Insurance Agency, Inc.                        |  | Maryland                           
|Newtek Payroll Services, LLC                         |  | New York                           
|Newtek Securities, LLC                               |  | New York                           
|Newtek Small Business Finance, Inc.                  |  | New York                           
|Newtek Tax Services, LLC                             |  | New York                           
|Phoenix Development Group, LLC                       |  | Louisiana                          
|Site Sage Web Development, LLC                       |  | Louisiana                          
|Small Business Lending, Inc.                         |  | Delaware                           
|Solar Processing Solutions, LLC                      |  | Wisconsin                          
|Summit Systems and Design, LLC                       |  | Texas                              
|The Texas Whitestone Group, LLC                      |  | Texas                              
|Universal Processing Services of Colorado, LLC       |  | Colorado                           
|Universal Processing Services of New York, LLC       |  | New York                           
|Universal Processing Services of Wisconsin, LLC      |  | Wisconsin                          
|The Whitestone Group, LLC                            |  | New York                           
|Wilshire Advisers, LLC                               |  | New York                           
|Wilshire Alabama Partners, LLC                       |  | Alabama                            
|Wilshire Colorado Partners, LLC                      |  | Colorado                           
|Wilshire DC Partners, LLC                            |  | District of Columbia               
|Wilshire Holdings I, Inc.                            |  | New York                           
|Wilshire Holdings II, Inc.                           |  | New York                           
|Wilshire Investors, LLC                              |  | Wisconsin                          
|Wilshire Louisiana Bidco, LLC                        |  | Louisiana                          
|Wilshire Louisiana Capital Management Fund, LLC      |  | Louisiana                          
|Wilshire Louisiana Partners II, LLC                  |  | Louisiana                          
|Wilshire Louisiana Partners III, LLC                 |  | Louisiana                          
|Wilshire Louisiana Partners IV, LLC                  |  | Louisiana                          
|Wilshire New York Advisers II, LLC                   |  | New York                           
|Wilshire New York Partners III, LLC                  |  | New York                           
|Wilshire New York Partners IV, LLC                   |  | New York                           
|Wilshire New York Partners V, LLC                    |  | New York                           
|Wilshire Partners, LLC                               |  | Florida                            
|Wilshire Texas Partners I, LLC                       |  | Texas