**Exhibit      21.1**

**LIST      OF SUBSIDIARIES OF OTELCO INC.**

| **EXACT                NAME OF SUBSIDIARY AS****SPECIFIED                IN ITS CHARTER**                                                                                         |   | **STATE                OR OTHER JURISDICTION OF****INCORPORATION                OR ORGANIZATION** |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|---------------------------------------------------------------------------------------------------|
| Brindlee                Holdings LLC                                                                                                                                              |   | Delaware                                                                                          |
|                                                                                                                                                                              |   |                                                                                              |
| Brindlee                Mountain Telephone Company                                                                                                                                |   | Alabama                                                                                           |
|                                                                                                                                                                              |   |                                                                                              |
| Blountsville                Telephone Company Inc.                                                                                                                                |   | Alabama                                                                                           |
|                                                                                                                                                                              |   |                                                                                              |
| Hopper                Holding Company, Inc.                                                                                                                                       |   | Alabama                                                                                           |
|                                                                                                                                                                              |   |                                                                                              |
| Hopper                Telecommunications Company, Inc.                                                                                                                            |   | Alabama                                                                                           |
|                                                                                                                                                                              |   |                                                                                              |
| Imagination,                Inc.                                                                                                                                                  |   | Missouri                                                                                          |
|                                                                                                                                                                              |   |                                                                                              |
| Mid-Maine                Communications, Inc. Mid-Maine                Telecom, Inc. Mid-Maine                TelPlus  Mid-Missouri                Telephone Corp. |   | Delaware Maine Maine Missouri                                                      |
|                                                                                                                                                                              |   |                                                                                              |
| Otelco                Holdings LLC                                                                                                                                                |   | Delaware                                                                                          |
|                                                                                                                                                                              |   |                                                                                              |
| Otelco                Telecommunications LLC                                                                                                                                      |   | Delaware                                                                                          |
|                                                                                                                                                                              |   |                                                                                              |
| Otelco                Telephone LLC                                                                                                                                               |   | Delaware                                                                                          |
|                                                                                                                                                                              |   |                                                                                              |
| Page                & Kiser Communications, Inc.                                                                                                                              |   | Alabama                                                                                           |

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