Exhibit 21 

NEWTEK BUSINESS SERVICES, INC. 

SUBSIDIARIES 

Wilshire Alabama Partners, LLC, an Alabama limited liability company 

Wilshire Advisors, LLC, a New York limited liability company 

Wilshire New York Advisers II, LLC, a New York limited liability company 

Wilshire New York Partners III, LLC, a New York limited liability company 

Wilshire New York Partners IV, LLC a New York limited liability company 

The Whitestone Group, LLC, a New York limited liability company 

Wilshire Investors, LLC, a Wisconsin limited liability company 

Wilshire Georgia Partners, LLC, a Georgia limited liability company 

Wilshire Louisiana Advisers, LLC, a Louisiana limited liability company 

Wilshire Louisiana Partners, II, a Louisiana limited liability company 

Wilshire Louisiana Partners, III, a Louisiana limited liability company 

Wilshire Partners, LLC, a Florida limited liability company 

Newtek Securities, LLC, a New York limited liability company 

BJB Holdings, Inc. , a New York corporation 

Wilshire Holdings I, a New York corporation 

Wilshire Holdings II, a New York corporation 

REXX Environmental Corporation, a New York corporation 

Whitestone Capital Markets, Inc., a New York corporation 

Wilshire Colorado Partners, LLC, a Colorado limited liability company 

Wilshire Texas Partners, LLC, a Texas limited liability company 

Small Business Lending, Inc., a Delaware corporation 

Newtek Small Business Finance, Inc., a New York corporation 

Harvest Strategies, LLC, a New York limited liability company 

Universal Processing Services, LLC, a New York limited liability company 

Universal Processing Services – Louisiana, LLC, a Louisiana limited liability company 

Universal Processing Services – Wisconsin, LLC, a Wisconsin limited liability company 

Universal Processing Services – Colorado, LLC, a Colorado limited liability company 

Group Management Technologies, LLC, a Florida limited liability company 

Group Management Technologies of Louisiana, LLC, a Louisiana limited liability company 

Global Small Business Services, LLC, a Florida limited liability company 

Exponential Business Development Company, Inc., a New York corporation 

Newtek Tax Services, LLC, a New York limited liability company 

Newtek Insurance Agency, LLC, a District of Columbia limited liability company 

Transworld Business Brokers of New York LLC, a New York limited liability company 

CCC Real Estate Holdings, LLC, a Delaware limited liability company 

Newtek Funding Corporation, a New York corporation 

Global Business Advisers of Wisconsin, LLC (dba Newtek Capital Advisors of Wisconsin), 

Newtek Community Financial Services of Wisconsin, LLC 

Global Small Business Services, LLC, a Florida limited liability company 

Automated Merchant Services, Inc., a Florida corporation 

Wilshire Louisiana Capital Management Fund, LLC, a Louisiana limited liability company 

Louisiana IT Specialists, LLC, a Louisiana limited liability company 

Louisiana Community Financial Services, LLC, a Louisiana limited liability company 

New Technologies Solutions, LLC, a Colorado limited liability company 

Wilshire Louisiana Partners IV, LLC, a Louisiana limited liability company 

CrystalTech Web Hosting, Inc., an Arizona corporation 

Wilshire New York Partners V, LLC, a New York limited liability company 

Texas Whitestone Group, LLC, a Texas limited liability company 

First BankCard Alliance, LLC, an Alabama limited liability company 

RevAm Alabama, LLC, an Alabama limited liability company 

Alabama Community Financial Services, LLC, an Alabama limited liability company

Vistar Insurance Services, Inc., a Maryland corporation 

Newtek Insurance Agency, LLC, a District of Columbia limited liability company 

Newtek Claims Processing, Inc., an Illinois corporation 

Channel Management Partners, LLC, a Louisiana limited liability company 

Wilshire DC Partners, LLC, a District of Columbia limited liability company 

Wilshire New York Partners V, LLC a New York limited liability company 

Fortress Data Management, LLC, a Texas limited liability company 

JCR Business Services LLC, a New York limited liability company 

Site Sage Web Development, LLC, a Louisiana limited liability company 

Phoenix Development Group, LLC, a Louisiana limited liability company 

Business Connect, LLC, a Texas limited liability company 

Summit Systems & Designs, LLC, a Texas limited liability company 

K’s Salon, a New York limited liability company 

KJK Unlimited, a Texas limited liability company