**Exhibit 21**

 

**NEWTEK BUSINESS SERVICES, INC.**

**SUBSIDIARIES**

 

Wilshire Alabama Partners, LLC, an Alabamalimited liability company 

 

Wilshire Advisors, LLC, a New York limited liabilitycompany 

 

Wilshire New York Advisers II, LLC, a New York limited liabilitycompany 

 

Wilshire New York Partners III, LLC, a New York limited liabilitycompany 

 

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 

 

SBA, 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 limitedliability company 

 

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

 

Group Management Technologies, LLC, aFlorida 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 DevelopmentCompany, Inc., a New York corporation 

 

Newtek Tax Services, LLC, a New Yorklimited liability company 

 

Newtek Insurance Agency, LLC, a District of Columbialimited liability company 

 

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

 

CCC Real Estate Holdings, LLC, a Delawarelimited liability company 

 

Newtek Funding Corporation, a New York corporation

 

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

 

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 liabilitycompany 

 

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 IV, 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 Texas Partners, LLC, a Texas limited liability company