Exhibit 21.1

NEWTEK BUSINESS SERVICES, INC.

SUBSIDIARIES



|                                                |  |                                    
|----------------------------------------------- |  | -----------------------------------
|Name of Company                                 |  | State of Incorporation/Organization
|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                           
|CrystalTech Web Hosting, Inc.                   |  | Arizona                            
|CT Hosting, LLC                                 |  | Texas                              
|Exponential Business Development Co., Inc.      |  | New York                           
|First Bankcard Alliance of Alabama, LLC         |  | Alabama                            
|Fortress Data Management, LLC                   |  | Texas                              
|Newtek Insurance Agency, LLC                    |  | District of Columbia               
|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 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