**Exhibit 21**

 

Subsidiaries of ALLTEL Corporation

 
| **COMMUNICATIONS  COMPANIES**                        |   | **State of  Incorporation** |
|------------------------------------------------------|--------|-----------------------------|
| Accucomm  Networks, Inc.                             |   | Georgia                     |
| Accucomm  Telecommunications, Inc.                   |   | Georgia                     |
| ALLTEL  Alabama, Inc.                                |   | Alabama                     |
| ALLTEL  Arkansas, Inc.                               |   | Arkansas                    |
| ALLTEL  Carolina, Inc.                               |   | North  Carolina             |
| ALLTEL  Communications, Inc.                         |   | Delaware                    |
| ALLTEL  Communications Holdings of the Midwest, Inc. |   | Nebraska                    |
| ALLTEL  Communications Investments, Inc.             |   | Delaware                    |
| ALLTEL  Communications of Nebraska, Inc.             |   | Nebraska                    |
| ALLTEL  Communications of New Mexico, Inc.           |   | Delaware                    |
| ALLTEL  Communications of Ohio No. 2, Inc.           |   | Delaware                    |
| ALLTEL  Communications of Ohio No. 3, Inc.           |   | Delaware                    |
| ALLTEL  Communications of Pennsylvania No. 1, Inc.   |   | Delaware                    |
| ALLTEL  Communications of Petersburg, Inc.           |   | Virginia                    |
| ALLTEL Communications  of the Midwest, Inc.          |   | Nebraska                    |
| ALLTEL  Communications of Virginia, Inc.             |   | Virginia                    |
| ALLTEL  Communications of Virginia No. 1, Inc.       |   | Virginia                    |
| ALLTEL  Communications Products, Inc.                |   | Ohio                        |
| ALLTEL  Communications Products International, Inc.  |   | Ohio                        |
| ALLTEL  Communications Southwest Holdings, Inc.      |   | Delaware                    |
| ALLTEL  Florida, Inc.                                |   | Florida                     |
| ALLTEL  Georgia Communications Corp.                 |   | Georgia                     |
| ALLTEL  Georgia, Inc.                                |   | Georgia                     |
| ALLTEL  Kentucky, Inc.                               |   | Kentucky                    |
| ALLTEL  Mississippi, Inc.                            |   | Mississippi                 |
| ALLTEL  Missouri, Inc.                               |   | Missouri                    |
| ALLTEL  Nebraska, Inc.                               |   | Delaware                    |
| ALLTEL  Network Services of the Midwest, Inc.        |   | Nebraska                    |
| ALLTEL New  York, Inc.                               |   | New York                    |
| ALLTEL NewCo  No. 3, Inc.                            |   | Delaware                    |
| ALLTEL Ohio,  Inc.                                   |   | Ohio                        |
| ALLTEL  Oklahoma, Inc.                               |   | Arkansas                    |
| ALLTEL  Pennsylvania, Inc.                           |   | Pennsylvania                |
| ALLTEL  Publishing Corporation                       |   | Ohio                        |
| ALLTEL  Publishing Listing Management Corporation    |   | Pennsylvania                |
| ALLTEL South  Carolina, Inc.                         |   | South  Carolina             |
| ALLTEL  Systems of the Midwest, Inc.                 |   | Nebraska                    |
| ALLTEL  Wireless Holdings, L.L.C.                    |   | Delaware                    |
| ALLTEL Wireless  Holdings of Nebraska, Inc.          |   | Nebraska                    |
| ALLTEL  Wireless of Alabama, Inc.                    |   | Delaware                    |
| Brownsville  Cellular Telephone Co., Inc.            |   | Delaware                    |
| Celutel,  Inc.                                       |   | Delaware                    |
| Celutel of  Biloxi, Inc.                             |   | Delaware                    |
| Century  Cellunet B-Side Development Corp.           |   | Louisiana                   |
| Century  Cellunet of Louisiana, Inc.                 |   | Louisiana                   |
| Century  Cellunet of Michigan, Inc.                  |   | Louisiana                   |
| Century  Cellunet of Michigan RSA #4, Inc.           |   | Louisiana                   |
| Century  Cellunet of Michigan RSAs, Inc.             |   | Louisiana                   |
| Century  Cellunet of Mississippi RSA #2, Inc.        |   | Mississippi                 |
| Century  Cellunet of Mississippi RSA #6, Inc.        |   | Mississippi                 |
| Century  Cellunet of Mississippi RSA #7, Inc.        |   | Mississippi                 |
| Century  Cellunet of North Arkansas, Inc.            |   | Louisiana                   |
| Century  Cellunet of Pine Bluff, L.L.C.              |   | Arkansas                    |
| Century  Cellunet of Saginaw, Inc.                   |   | Louisiana                   |
| Century  Cellunet of South Arkansas, Inc.            |   | Louisiana                   |
| Century  Cellunet of Southern Michigan, Inc.         |   | Delaware                    |

 

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| **COMMUNICATIONS  COMPANIES**                                       |   | **State of  Incorporation** |
|---------------------------------------------------------------------|--------|-----------------------------|
| Century  Cellunet of Texarkana, Inc.                                |   | Louisiana                   |
| CenturyTel  Paging, Inc.                                            |   | Louisiana                   |
| CenturyTel  Personal Access Network, Inc.                           |   | Louisiana                   |
| CenturyTel/Remote  Access, Inc.                                     |   | Louisiana                   |
| CenturyTel  Telelink, Inc.                                          |   | Louisiana                   |
| CenturyTel  Wireless, Inc.                                          |   | Louisiana                   |
| CenturyTel  Wireless of Alexandria, LLC                             |   | Louisiana                   |
| CenturyTel  Wireless of LaCrosse, LLC                               |   | Delaware                    |
| CenturyTel  Wireless of Louisiana, Inc.                             |   | Louisiana                   |
| CenturyTel  Wireless of Michigan RSA #1 and RSA #2, Inc.            |   | Michigan                    |
| CenturyTel  Wireless of Mississippi RSA #5, L.L.C.                  |   | Louisiana                   |
| CenturyTel  Wireless of North Louisiana, LLC                        |   | Louisiana                   |
| CenturyTel  Wireless of Shreveport, LLC                             |   | Louisiana                   |
| CenturyTel  Wireless of Texarkana, LLC                              |   | Louisiana                   |
| CenturyTel  Wireless of Wisconsin Appleton-Oshkosh- Neenah MSA, LLC |   | Delaware                    |
| CenturyTel  Wireless of Wisconsin RSA #1, LLC                       |   | Delaware                    |
| CenturyTel  Wireless of Wisconsin RSA #2, LLC                       |   | Delaware                    |
| CenturyTel  Wireless of Wisconsin RSA #3, LLC                       |   | Delaware                    |
| CenturyTel  Wireless of Wisconsin RSA #6, LLC                       |   | Delaware                    |
| CenturyTel  Wireless of Wisconsin RSA #8, LLC                       |   | Delaware                    |
| CenturyTel  Wireless of Wisconsin RSA #10, LLC                      |   | Delaware                    |
| Control  Communications Industries, Inc.                            |   | Delaware                    |
| Eau Claire  Cellular, Inc.                                          |   | Colorado                    |
| ALLTEL  Distribution, Inc.                                          |   | Delaware                    |
| Georgia  ALLTEL Telecom, Inc.                                       |   | Michigan                    |
| Georgia  Telephone Corporation                                      |   | Georgia                     |
| Jackson  Cellular Telephone Co., Inc.                               |   | Delaware                    |
| KDM Cell  Inc.                                                      |   | Wisconsin                   |
| Kentucky  ALLTEL, Inc.                                              |   | Delaware                    |
| KIN Network,  Inc.                                                  |   | Kansas                      |
| McAllen  Cellular Telephone Co., Inc., The                          |   | Nevada                      |
| New York  NewCo Subsidiary, Inc.                                    |   | Delaware                    |
| North-West  Cellular of Eau Claire, Inc.                            |   | Wisconsin                   |
| Oklahoma  ALLTEL, Inc.                                              |   | Oklahoma                    |
| Pacific  Telecom Cellular, Inc.                                     |   | Wisconsin                   |
| Pacific  Telecom Cellular of I-5 Mobilnet, Inc.                     |   | Washington                  |
| Pacific  Telecom Cellular of Idaho, Inc.                            |   | Idaho                       |
| Pacific  Telecom Cellular of Illinois, Inc.                         |   | Illinois                    |
| Pacific  Telecom Cellular of Minnesota, Inc.                        |   | Minnesota                   |
| Pacific  Telecom Cellular of Montana, Inc.                          |   | Montana                     |
| Pacific  Telecom Cellular of Oregon, Inc.                           |   | Oregon                      |
| Pacific  Telecom Cellular of South Dakota, Inc.                     |   | South Dakota                |
| Pacific  Telecom Cellular of Washington, Inc.                       |   | Washington                  |
| Pascagoula  Cellular Services, Inc.                                 |   | Mississippi                 |
| Radiofone,  Inc.                                                    |   | Louisiana                   |
| RCTC  Wholesale Corporation                                         |   | Virginia                    |
| Rochester  NewCo Subsidiary, Inc.                                   |   | Delaware                    |
| Saginaw Bay  Cellular Company                                       |   | Michigan                    |
| Standard  Telephone Company                                         |   | Georgia                     |
| Sugar Land  Telephone Company                                       |   | Texas                       |
| Syracuse  NewCo Subsidiary, Inc.                                    |   | Delaware                    |
| Telecor  Cellular, Inc.                                             |   | Louisiana                   |
| Teleview,  Inc.                                                     |   | Georgia                     |
| Texas  ALLTEL, Inc.                                                 |   | Texas                       |
| TriNet, Inc.                                                        |   | Georgia                     |
| UC/PTC of  Wisconsin, LLC                                           |   | Wisconsin                   |
| Universal  Cellular, Inc.                                           |   | Wisconsin                   |
| Universal  Cellular for New Mexico RSA #4, Inc.                     |   | New Mexico                  |
| Universal  Cellular for Wisconsin RSA #8.1, Inc.                    |   | Wisconsin                   |
| Western  Reserve Telephone Company, The                             |   | Ohio                        |
| Wisconsin  RSA #7 General Partner, Inc.                             |   | Wisconsin                   |

 

2

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| **OTHER  COMPANIES**                                      |   | **Country or  State of  Incorporation** |
|-----------------------------------------------------------|--------|-----------------------------------------|
| ALLTEL  Corporate Services, Inc.                          |   | Delaware                                |
| ALLTEL  Corporation                                       |   | Delaware                                |
| ALLTEL  Corebanking Solutions, LLC                        |   | Delaware                                |
| ALLTEL  Information (India) Private Limited               |   | India                                   |
| ALLTEL  Information (Mauritius) Inc.                      |   | Mauritius                               |
| ALLTEL  Information Services, Inc.                        |   | Arkansas                                |
| ALLTEL  Information Services Canada Limited               |   | Canada                                  |
| ALLTEL  Information Services (France) SARL                |   | France                                  |
| ALLTEL  Information Services (Germany) GmbH               |   | Germany                                 |
| ALLTEL  Information Services (Greece) S.A.                |   | Greece                                  |
| ALLTEL  Information Services (Hong Kong) Limited          |   | Hong Kong                               |
| ALLTEL  Information Services International Holdings, Inc. |   | Delaware                                |
| ALLTEL  Information Services International, Ltd.          |   | Delaware                                |
| ALLTEL  Information Services Limited                      |   | United  .Kingdom                        |
| ALLTEL  Information Services (Netherlands) B.V.           |   | Amsterdam                               |
| ALLTEL  Information Services (New Zealand) Limited        |   | New Zealand                             |
| ALLTEL  Information Services (Poland) Sp. Z.o.o.          |   | Poland                                  |
| ALLTEL  Information Services (Thailand) Limited           |   | Thailand                                |
| ALLTEL  International Holdings, Inc.                      |   | Delaware                                |
| ALLTEL  International Resource Management, Inc.           |   | Delaware                                |
| ALLTEL  Investments, Inc.                                 |   | Nevada                                  |
| ALLTEL  Management Corporation                            |   | Delaware                                |
| ALLTEL  Mauritius Holdings, Inc.                          |   | Mauritius                               |
| ALLTEL  Servicios De Informacion (Costa Rica) S.A.        |   | Costa Rica                              |
| ALLTEL  Wholesale Banking Solutions, Inc.                 |   | New York                                |
| Benchmark  Consulting International Europe GmbH           |   | Germany                                 |
| Benchmark  Consulting International NA, Inc.              |   | Georgia                                 |
| CP National  Corporation                                  |   | California                              |
| Dynalex,  Inc.                                            |   | California                              |
| Full Circle  Insurance Limited                            |   | Bermuda                                 |
| MVI Corp.                                                 |   | Oregon                                  |
| Ocean  Technology, Inc.                                   |   | California                              |
| OTI  International, Inc.                                  |   | California                              |
| Allied  Information Services of the Philippines, Inc.     |   | Philippines                             |

 

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