| Name      of Subsidiary                                            | State      of Organization |
|--------------------------------------------------------------------|----------------------------|
| Alltel      Communications, LLC                                    | Delaware                   |
| Alltel      Communications Finance, Inc.                           | Delaware                   |
| Alltel      Communications Investments, Inc.                       | Delaware                   |
| Alltel      Communications of Michigan RSA #4, Inc.                | Louisiana                  |
| Alltel      Communications of Michigan RSAs, Inc.                  | Louisiana                  |
| Alltel      Communications of Mississippi RSA #2, Inc.             | Mississippi                |
| Alltel      Communications of Mississippi RSA #6, Inc.             | Mississippi                |
| Alltel      Communications of Mississippi RSA #7, Inc.             | Mississippi                |
| Alltel      Communications of Nebraska, Inc.                       | Nebraska                   |
| Alltel      Communications of New Mexico, Inc.                     | Delaware                   |
| Alltel      Communications of North Arkansas, Inc.                 | Louisiana                  |
| Alltel      Communications of Ohio No. 2, Inc.                     | Delaware                   |
| Alltel      Communications of Ohio No. 3, Inc.                     | Delaware                   |
| Alltel      Communications of Petersburg, Inc.                     | Virginia                   |
| Alltel      Communications of Pine Bluff, LLC                      | Arkansas                   |
| Alltel      Communications of Saginaw, Inc.                        | Louisiana                  |
| Alltel      Communications of South Arkansas, Inc.                 | Louisiana                  |
| Alltel      Communications of Southern Michigan, Inc.              | Delaware                   |
| Alltel      Communications of Texarkana, Inc.                      | Louisiana                  |
| Alltel      Communications of Virginia, Inc.                       | Virginia                   |
| Alltel      Communications of Virginia No. 1, LLC                  | Virginia                   |
| Alltel      Communications Southwest Holdings, Inc.                | Delaware                   |
| Alltel      Communications Wireless, Inc.                          | Louisiana                  |
| Alltel      Communications Wireless of Louisiana, Inc.             | Louisiana                  |
| Alltel      Group, LLC                                             | Delaware                   |
| Alltel      Incentives LLC                                         | Arkansas                   |
| Alltel      Information (India) Private Limited                    | India                      |
| Alltel      Information (Mauritius) Inc.                           | Mauritius                  |
| Alltel      International Holding, Inc.                            | Delaware                   |
| Alltel      Investments, Inc.                                      | Nevada                     |
| Alltel      Mauritius Holdings, Inc.                               | Mauritius                  |
| Alltel      Mobile of Louisiana, LLC                               | Louisiana                  |
| Alltel      New License Sub, LLC                                   | Delaware                   |
| Alltel      Newco LLC                                              | Delaware                   |
| Alltel      Properties, LLC                                        | Arkansas                   |
| Alltel      Remote Access, Inc.                                    | Louisiana                  |
| Alltel      Telelink, Inc.                                         | Louisiana                  |
| Alltel      Wireless Holdings of Nebraska, Inc.                    | Nebraska                   |
| Alltel      Wireless Holdings, LLC                                 | Delaware                   |
| Alltel      Wireless of Alexandria, LLC                            | Louisiana                  |
| Alltel      Wireless of LaCrosse, LLC                              | Delaware                   |
| Alltel      Wireless of Michigan RSA #1 and RSA #2, Inc.           | Michigan                   |
| Alltel      Wireless of Mississippi RSA #5, LLC                    | Louisiana                  |
| Alltel      Wireless of North Louisiana, LLC                       | Louisiana                  |
| Alltel      Wireless of Shreveport, LLC                            | Louisiana                  |
| Alltel      Wireless of Texarkana, LLC                             | Louisiana                  |
| Alltel      Wireless of Wisconsin Appleton-Oshkosh-Neenah MSA, LLC | Delaware                   |
| Alltel      Wireless of Wisconsin RSA #1, LLC                      | Delaware                   |
| Alltel      Wireless of Wisconsin RSA #2, LLC                      | Delaware                   |
| Alltel      Wireless of Wisconsin RSA #3, LLC                      | Delaware                   |
| Alltel      Wireless of Wisconsin RSA #6, LLC                      | Delaware                   |
| Alltel      Wireless of Wisconsin RSA #8, LLC                      | Delaware                   |

----

| Name      of Subsidiary, continued                             | State      of Organization |
|----------------------------------------------------------------|----------------------------|
| Alltel      Wireless of Wisconsin RSA #10, LLC                 |  Delaware             |
| Athens      Cellular, Inc.                                     |  Delaware             |
| Cellular      of Southern Illinois, Inc.                       | Illinois                   |
| Celutel,      Inc.                                             | Delaware                   |
| Celutel      of Biloxi, Inc.                                   | Delaware                   |
| Central      Florida Cellular Telephone Company, Inc.          | Florida                    |
| Control      Communications Industries, Inc.                   | Delaware                   |
| CP      National Corporation                                   | California                 |
| Dynalex,      Inc.                                             | California                 |
| Eau      Claire Cellular, Inc.                                 | Colorado                   |
| First      Wireless, LLC                                       | Delaware                   |
| Full      Circle Insurance Limited                             | Bermuda                    |
| Great      Western Cellular Holdings, L.L.C.                   | Delaware                   |
| ID      Holding, LLC                                           | Delaware                   |
| Jackson      Cellular Telephone Co., Inc.                      | Delaware                   |
| KDM      Cell, Inc.                                            | Wisconsin                  |
| KIN      Network, Inc.                                         | Kansas                     |
| Midwest      Wireless Communications L.L.C.                    | Delaware                   |
| Midwest      Wireless Holdings L.L.C.                          | Delaware                   |
| Midwest      Wireless Iowa L.L.C.                              | Delaware                   |
| Midwest      Wireless Wisconsin L.L.C.                         | Delaware                   |
| Minford      Cellular Telephone Company                        | Delaware                   |
| MVI      Corp.                                                 | Oregon                     |
| N12AR,      LLC                                                | Delaware                   |
| North-West      Cellular of Eau Claire, Inc.                   | Wisconsin                  |
| Ocean      Technology, Inc.                                    | California                 |
| Ocean      Technology International, Inc.                      | California                 |
| Pacific      Telecom Cellular, Inc.                            | Wisconsin                  |
| Pacific      Telecom Cellular of Washington, Inc.              | Washington                 |
| Pascagoula      Cellular Services, Inc.                        | Mississippi                |
| Radiofone,      Inc.                                           | Louisiana                  |
| RCTC      Wholesale Corporation                                | Virginia                   |
| Saginaw      Bay Cellular Company                              | Michigan                   |
| SakSat,      LLC                                               | Delaware                   |
| SakSat-Georgia,      Ltd.                                      | Republic      of Georgia   |
| Six      Zulu Echo, LLC                                        | Delaware                   |
| Southern      Illinois Cellular Corp.                          | Illinois                   |
| Switch      2000 L.L.C.                                        | Minnesota                  |
| Telecor      Cellular, Inc.                                    | Louisiana                  |
| UC/PTC      of Wisconsin, LLC                                  | Wisconsin                  |
| Universal      Cellular, Inc.                                  | Wisconsin                  |
| Virginia      Cellular LLC                                     | Virginia                   |
| Western      CLEC Corporation                                  | Delaware                   |
| Western      COG Corporation                                   | Delaware                   |
| Western      Wireless International Austria Corporation        | Delaware                   |
| Western      Wireless International Bolivia III Corporation    | Delaware                   |
| Western      Wireless International Corporation                | Delaware                   |
| Western      Wireless International Georgia Corporation        | Delaware                   |
| Western      Wireless International Ghana Corporation          | Delaware                   |
| Western      Wireless International Haiti Corporation          | Delaware                   |
| Western      Wireless International Holding Corporation        | Delaware                   |
| Western      Wireless International Ivory Coast Corporation    | Delaware                   |
| Western      Wireless International Ivory Coast II Corporation | Delaware                   |
| Western      Wireless International Kosovo Corporation         | Delaware                   |

----

| Name      of Subsidiary, continued                          | State      of Organization |
|-------------------------------------------------------------|----------------------------|
| Western      Wireless International SakSat Corporation      | Delaware                   |
| Western      Wireless International Slovenia Corporation    | Delaware                   |
| Western      Wireless International Slovenia II Corporation | Delaware                   |
| Western      Wireless LLC                                   | Washington                 |
| Wisconsin      RSA #7 General Partner, Inc.                 | Wisconsin                  |
| Wisconsin      RSA No. 4 General Partner, Inc.              | Wisconsin                  |
| WWC      CLEC Holding Corporation                           | Delaware                   |
| WWC      Holding Co., Inc.                                  | Delaware                   |
| WWC      License Holding LLC                                | Delaware                   |
| WWC      License LLC                                        | Delaware                   |
| WWC      Systems Purchasing Corporation                     | Delaware                   |
| WWC      Texas RSA Holding Corporation                      | Delaware                   |

| SUBSIDIARIES      OF ALLTEL CORPORATION - PartnershipsAs      of December 31, 2007 |
|------------------------------------------------------------------------------------|

| Name      of Partnership                                                           | State      of Organization |
|------------------------------------------------------------------------------------|----------------------------|
| ACI      Procurement Company LP                                                    | Delaware                   |
| Alltel      Cellular Associates of Arkansas Limited Partnership                    | Arkansas                   |
| Alltel      Central Arkansas Cellular Limited Partnership                          | Arkansas                   |
| Alltel      Communications of Arkansas RSA #12 Cellular Limited      Partnership   | Delaware                   |
| Alltel      Communications of LaCrosse Limited Partnership                         | Wisconsin                  |
| Alltel      Communications of Michigan RSA #6 Cellular Limited    Partnership      | Delaware                   |
| Alltel      Communications of North Arkansas Cellular Limited    Partnership       | Delaware                   |
| Alltel      Communications of North Carolina Limited Partnership                   | North      Carolina        |
| Alltel      Communications of North Louisiana Cellular Limited    Partnership      | Delaware                   |
| Alltel      Communications of Saginaw MSA Limited Partnership                      | Delaware                   |
| Alltel      Communications of Southern Michigan Cellular Limited      Partnership  | Delaware                   |
| Alltel      Communications of Southwest Arkansas Cellular Limited      Partnership | Delaware                   |
| Alltel      Communications of Texas Limited Partnership                            | Texas                      |
| Alltel      Communications of the Southwest Limited Partnership                    | Nevada                     |
| Alltel      Group                                                                  | Delaware                   |
| Alltel      Northern Arkansas RSA Limited Partnership                              | Arkansas                   |
| Alltel      Ohio Limited Partnership                                               | Delaware                   |
| Appleton-Oshkosh-Neenah      MSA Limited Partnership                               | Wisconsin                  |
| Arkansas      RSA #2 (Searcy County) Cellular Limited Partnership                  | Arkansas                   |
| Cellular      Mobile Systems of Michigan RSA No. 7 Limited Partnership             | Delaware                   |
| Charleston-North      Charleston MSA Limited Partnership                           | Delaware                   |
| Chicago      SMSA Limited Partnership                                              | Illinois                   |
| Eastern      Sub-RSA Limited Partnership                                           | Washington                 |
| Eau      Claire Cellular Telephone Limited Partnership                             | Wisconsin                  |
| Fayetteville      MSA Limited Partnership                                          | Arkansas                   |
| Georgia      R.S.A. #8 Partnership                                                 | Georgia                    |
| GTE      Mobilnet of South Texas Limited Partnership                               | Delaware                   |
| GTE      Mobilnet of Texas RSA #17 Limited Partnership                             | Delaware                   |
| Illinois      Valley Cellular RSA 2-II Partnership                                 | Illinois                   |
| Las      Cruces Cellular Telephone Company                                         | New      Mexico            |
| Michigan      RSA #9 Limited Partnership                                           | Michigan                   |
| Missouri      RSA 2 Partnership                                                    | Missouri                   |
| Missouri      RSA 4 Partnership                                                    | Delaware                   |
| Missouri      RSA #15 Limited      Partnership                                | Missouri                   |
| MODOC      RSA Limited Partnership                                                 | California                 |
| Northwest      Arkansas RSA Limited Partnership                                    | Delaware                   |
| Northwest      Missouri Cellular Limited Partnership                               | Delaware                   |
| Ohio      RSA 2 Limited Partnership                                                | Delaware                   |

----

| Name      of Partnership, continued             | State      of Organization |
|------------------------------------------------------|----------------------------|
| Ohio      RSA #3 Limited Partnership                 | Ohio                       |
| Ohio      RSA 5 Limited Partnership                  | Delaware                   |
| Ohio      RSA 6 Limited Partnership                  | Delaware                   |
| Oklahoma      RSA No. 4 South Partnership            | Delaware                   |
| Pascagoula      Cellular Partnership                 | District      of Columbia  |
| Petersburg      Cellular Partnership                 | Delaware                   |
| Pittsburgh      SMSA Limited Partnership             | Delaware                   |
| Pittsfield      Cellular Telephone Company           | Massachusetts              |
| RSA      1 Limited Partnership                       | Iowa                       |
| Southern      Illinois RSA Partnership               | Illinois                   |
| Texas      RSA 7B2 Limited Partnership               | Delaware                   |
| Texas      RSA #11B Limited Partnership              | Delaware                   |
| Tucson      21 Cellular Limited Partnership          | Delaware                   |
| Tyler/Longview/Marshall      MSA Limited Partnership | Delaware                   |
| Virginia      RSA 2 Limited Partnership              | Delaware                   |
| Virginia      10 RSA Limited Partnership             | Virginia                   |
| Washington      RSA No. 8 Limited Partnership        | Washington                 |
| Wisconsin      RSA #1 Limited Partnership            | Wisconsin                  |
| Wisconsin      RSA #2 Partnership                    | Wisconsin                  |
| Wisconsin      RSA #4 Limited Partnership            | Wisconsin                  |
| Wisconsin      RSA #6 Partnership, LLP               | Wisconsin                  |
| Wisconsin      RSA # 7 Limited Partnership           | Wisconsin                  |
| Wisconsin      RSA No. 8 Limited Partnership         | Delaware                   |
| Wisconsin      RSA #10 Limited Partnership           | Wisconsin                  |
| WWC      Texas RSA Limited Partnership               | Delaware                   |