EXHIBIT 21.1

LIST OF SUBSIDIARIES OF THE REGISTRANT



|                                     |  |             
|------------------------------------ |  | ------------
|NAME OF SUBSIDIARY                   |  | JURISDICTION
|                                     | 
|JJRR, LLC                            |  | Delaware    
|                                     | 
|Long Distance Savings Solutions, LLC |  | Delaware    
|                                     | 
|Neutral Tandem, Inc.                 |  | Delaware    
|                                     | 
|Neutral Tandem-Alabama, LLC          |  | Delaware    
|                                     | 
|Neutral Tandem-Arizona, LLC          |  | Delaware    
|                                     | 
|Neutral Tandem-Arkansas, LLC         |  | Delaware    
|                                     | 
|Neutral Tandem-California, LLC       |  | Delaware    
|                                     | 
|Neutral Tandem-Colorado, LLC         |  | Delaware    
|                                     | 
|Neutral Tandem-Delaware, LLC         |  | Delaware    
|                                     | 
|Neutral Tandem-Florida, LLC          |  | Delaware    
|                                     | 
|Neutral Tandem-GVT, LLC              |  | Delaware    
|                                     | 
|Neutral Tandem-Georgia, LLC          |  | Delaware    
|                                     | 
|Neutral Tandem-Hawaii, LLC           |  | Delaware    
|                                     | 
|Neutral Tandem-Idaho, LLC            |  | Delaware    
|                                     | 
|Neutral Tandem-Illinois, LLC         |  | Delaware    
|                                     | 
|Neutral Tandem-Indiana, LLC          |  | Delaware    
|                                     | 
|Neutral Tandem-Iowa, LLC             |  | Delaware    
|                                     | 
|Neutral Tandem-Kansas, LLC           |  | Delaware    
|                                     | 
|Neutral Tandem-Kentucky, LLC         |  | Delaware    
|                                     | 
|Neutral Tandem-Louisiana, LLC        |  | Delaware    
|                                     | 
|Neutral Tandem-Maine, LLC            |  | Delaware    
|                                     | 
|Neutral Tandem-Maryland, LLC         |  | Delaware    
|                                     | 
|Neutral Tandem-Massachusetts, LLC    |  | Delaware    
|                                     | 
|Neutral Tandem-Michigan, LLC         |  | Delaware    
|                                     | 
|Neutral Tandem-Minnesota, LLC        |  | Delaware    
|                                     | 
|Neutral Tandem-Mississippi, LLC      |  | Delaware    
|                                     | 
|Neutral Tandem-Missouri, LLC         |  | Delaware    
|                                     | 
|Neutral Tandem-Montana, LLC          |  | Delaware    
|                                     | 
|Neutral Tandem-Nebraska, LLC         |  | Delaware    
|                                     | 
|Neutral Tandem-Nevada, LLC           |  | Delaware    
|                                     | 
|Neutral Tandem-New Hampshire, LLC    |  | Delaware    
|                                     | 
|Neutral Tandem-New Jersey, LLC       |  | Delaware    
|                                     | 
|Neutral Tandem-New Mexico, LLC       |  | Delaware    
|                                     | 
|Neutral Tandem-New York, LLC         |  | Delaware    
|                                     | 
|Neutral Tandem-North Carolina, LLC   |  | Delaware    
|                                     | 
|Neutral Tandem-North Dakota, LLC     |  | Delaware    



---

|                                     |  |         
|------------------------------------ |  | --------
|                                     | 
|Neutral Tandem-Oklahoma,LLC          |  | Delaware
|                                     | 
|Neutral Tandem-Oregon, LLC           |  | Delaware
|                                     | 
|Neutral Tandem-Pennsylvania, LLC     |  | Delaware
|                                     | 
|Neutral Tandem-Puerto Rico, LLC      |  | Delaware
|                                     | 
|Neutral Tandem-Rhode Island, LLC     |  | Delaware
|                                     | 
|Neutral Tandem-South Carolina, LLC   |  | Delaware
|                                     | 
|Neutral Tandem-South Dakota, LLC     |  | Delaware
|                                     | 
|Neutral Tandem-Tennessee, LLC        |  | Delaware
|                                     | 
|Neutral Tandem-Texas, LLC            |  | Delaware
|                                     | 
|Neutral Tandem-Utah, LLC             |  | Delaware
|                                     | 
|Neutral Tandem-Vermont, LLC          |  | Delaware
|                                     | 
|Neutral Tandem-Virginia, LLC         |  | Delaware
|                                     | 
|Neutral Tandem-Washington, D.C., LLC |  | Delaware
|                                     | 
|Neutral Tandem-Washington, LLC       |  | Delaware
|                                     | 
|Neutral Tandem-West Virginia, LLC    |  | Delaware
|                                     | 
|Neutral Tandem-Wyoming, LLC          |  | Delaware