Exhibit 21

NEWTEK BUSINESS SERVICES, INC.

SUBSIDIARIES

|                                                                                                                                      |  |                                    
|------------------------------------------------------------------------------------------------------------------------------------- |  | -----------------------------------
|Name of Company                                                                                                                       |  | State of Incorporation/Organization
|Alabama Community Financial Services, LLC                                                                                             |  | Alabama                            
|Automated Merchant Services, Inc. d/b/a Newtek Business Solutions                                                                     |  | Florida                            
|BJB Holdings, Inc.                                                                                                                    |  | New York                           
|Business Connect, LLC                                                                                                                 |  | Texas                              
|CCC Real Estate Holdings, LLC                                                                                                         |  | Delaware                           
|Colorado Outsourced Technology Solutions, LLC                                                                                         |  | Colorado                           
|Community Financial Services, LLC                                                                                                     |  | District of Columbia               
|CrystalTech Web Hosting, Inc. d/b/a Newtek Web Hosting                                                                                |  | Arizona                            
|CT Hosting, LLC                                                                                                                       |  | Texas                              
|Elite of Wisconsin, LLC                                                                                                               |  | Wisconsin                          
|Exponential Business Development Company, Inc.                                                                                        |  | New York                           
|First BankCard Alliance of Alabama, LLC d/b/a Newtek Merchant Solutions of Alabama                                                    |  | Alabama                            
|Fortress Data Management, LLC d/b/a Newtek Financial Information Systems, and Newtek Data Storage                                     |  | Texas                              
|Global Business Advisers of Wisconsin, LLC dba Newtek Capital Advisors of Wisconsin                                                   |  | Wisconsin                          
|Group Management Technologies, LLC d/b/a Newtek Financial Information Systems                                                         |  | Florida                            
|Group Management Technologies of Louisiana, LLC d/b/a Newtek Financial Information Systems of Louisiana                               |  | Louisiana                          
|Harvest Strategies, LLC d/b/a Harvest Strategies                                                                                      |  | New York                           
|JCR Business Services LLC                                                                                                             |  | New York                           
|New Technologies Solutions, LLC d/b/a Newtek Strategies of Colorado                                                                   |  | Colorado                           
|Newtek Claims Processing, Inc.                                                                                                        |  | New York                           
|Newtek Insurance Agency, LLC                                                                                                          |  | District of Columbia               
|Newtek Insurance Agency, Inc.                                                                                                         |  | Maryland                           
|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                           
|Summit Systems & Designs, LLC d/b/a Newtek Web Hosting Service                                                                        |  | Texas                              
|The Texas Whitestone Group, LLC                                                                                                       |  | Texas                              
|Transworld Business Brokers of New York LLC d/b/a Newtek Business Exchange of New York                                                |  | New York                           
|Universal Processing Services of Colorado, LLC d/b/a Newtek Business Solutions                                                        |  | Colorado                           
|Universal Processing Services of New York, LLC d/b/a Newtek Business Solutions                                                        |  | New York                           
|Universal Processing Services of Wisconsin, LLC d/b/a Newtek Electronic Payment Processing and Newtek Merchant Solutions of
Wisconsin |  | Wisconsin                          
|The Whitestone Group, LLC                                                                                                             |  | New York                           
|Wilshire Advisors, 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                          



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|                                     |  |          
|------------------------------------ |  | ---------
|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