**Exhibit21**

 

**Subsidiariesof ALLTEL Corporation**

 
| COMMUNICATIONS COMPANIES                                                  |   | State of  Incorporation/Organization |
|---------------------------------------------------------------------------|--------|--------------------------------------|
| Accucomm Networks, Inc.                                                   |   | Georgia                              |
| Accucomm Telecommunications, Inc.                                         |   | Georgia                              |
| ALLTEL Alabama, Inc.                                                      |   | Alabama                              |
| ALLTEL Arkansas, Inc.                                                     |   | Arkansas                             |
| ALLTEL Carolina, Inc.                                                     |   | North Carolina                       |
| ALLTEL Cellular Associates of Arkansas Limited  Partnership               |   | Arkansas                             |
| ALLTEL Central Arkansas Cellular Limited Partnership                      |   | Arkansas                             |
| ALLTEL Communications B-Side Development Corp.                            |   | Louisiana                            |
| ALLTEL Communications Holdings of the Midwest, Inc.                       |   | Nebraska                             |
| ALLTEL Communications Investments, Inc.                                   |   | Delaware                             |
| ALLTEL Communications of Arkansas RSA #12 Cellular  Limited Partnership   |   | Delaware                             |
| ALLTEL Communications of LaCrosse Limited  Partnership                    |   | Wisconsin                            |
| ALLTEL Communications of Louisiana, Inc.                                  |   | Louisiana                            |
| ALLTEL Communications of Michigan, Inc.                                   |   | Louisiana                            |
| ALLTEL Communications of Michigan RSA #4, Inc.                            |   | Louisiana                            |
| ALLTEL Communications of Michigan RSA #6 Cellular  Limited Partnership    |   | Delaware                             |
| 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 Cellular  Limited Partnership     |   | Delaware                             |
| ALLTEL Communications of North Arkansas, Inc.                             |   | Louisiana                            |
| ALLTEL Communications of North Carolina Limited  Partnership              |   | North Carolina                       |
| ALLTEL Communications of North Louisiana Cellular  Limited Partnership    |   | 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 Pine Bluff, LLC                                  |   | Arkansas                             |
| ALLTEL Communications of Saginaw MSA Limited  Partnership                 |   | Delaware                             |
| ALLTEL Communications of Saginaw, Inc.                                    |   | Louisiana                            |
| ALLTEL Communications of South Arkansas, Inc.                             |   | Louisiana                            |
| ALLTEL Communications of Southern Michigan Cellular  Limited Partnership  |   | Delaware                             |
| ALLTEL Communications of Southern Michigan, Inc.                          |   | Delaware                             |
| ALLTEL Communications of Southwest Arkansas Cellular  Limited Partnership |   | Delaware                             |
| ALLTEL Communications of Texarkana, Inc.                                  |   | Louisiana                            |
| ALLTEL Communications of Texas Limited Partnership                        |   | Texas                                |
| ALLTEL Communications of the Midwest, Inc.                                |   | Nebraska                             |
| ALLTEL Communications of the Southwest Limited  Partnership               |   | Nevada                               |
| 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 Communications Wireless of Louisiana, Inc.                         |   | Louisiana                            |
| ALLTEL Communications Wireless, Inc.                                      |   | Louisiana                            |
| ALLTEL Communications, Inc.                                               |   | Delaware                             |

 

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| ALLTEL Florida, Inc.                                               |   | Florida        |
|--------------------------------------------------------------------|--------|----------------|
| ALLTEL Georgia Communications Corp.                                |   | Georgia        |
| ALLTEL Georgia, Inc.                                               |   | Georgia        |
| ALLTEL Kansas Limited Partnership                                  |   | Delaware       |
| 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 Northern Arkansas RSA Limited Partnership                   |   | Arkansas       |
| ALLTEL Ohio, Inc.                                                  |   | Ohio           |
| ALLTEL Ohio Limited Partnership                                    |   | Delaware       |
| ALLTEL Oklahoma, Inc.                                              |   | Arkansas       |
| ALLTEL Paging, Inc.                                                |   | Louisiana      |
| ALLTEL Pennsylvania, Inc.                                          |   | Pennsylvania   |
| ALLTEL Personal Access Network, Inc.                               |   | Louisiana      |
| ALLTEL Publishing Corporation                                      |   | Ohio           |
| ALLTEL Publishing Listing Management Corporation                   |   | Pennsylvania   |
| ALLTEL Remote Access, Inc.                                         |   | Louisiana      |
| ALLTEL South Carolina, Inc.                                        |   | South Carolina |
| ALLTEL Systems of the Midwest, Inc.                                |   | Nebraska       |
| ALLTEL Telelink, Inc.                                              |   | Louisiana      |
| ALLTEL Wireless Holdings, L.L.C.                                   |   | Delaware       |
| ALLTEL Wireless Holdings of Nebraska, Inc.                         |   | Nebraska       |
| ALLTEL Wireless of Alabama, Inc.                                   |   | 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, L.L.C.                      |   | 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       |
| ALLTEL Wireless of Wisconsin RSA #10, LLC                          |   | Delaware       |
| Appleton-Oshkosh-Neenah MSA Limited Partnership                    |   | Wisconsin      |
| Arkansas RSA #2 (Searcy County) Cellular Limited  Partnership      |   | Arkansas       |
| Brownsville Cellular Telephone Co., Inc.                           |   | Delaware       |
| Cellular Mobile Systems of Michigan RSA No. 7  Limited Partnership |   | Delaware       |
| Cellular Plus Limited Partnership                                  |   | Illinois       |
| Celutel, Inc.                                                      |   | Delaware       |
| Celutel of Biloxi, Inc.                                            |   | Delaware       |
| Charleston-North Charleston MSA Limited Partnership                |   | Delaware       |
| Eau Claire Cellular, Inc.                                          |   | Colorado       |
| Eau Claire Cellular Telephone Limited Partnership                  |   | Wisconsin      |
| Fayetteville MSA Limited Partnership                               |   | Arkansas       |
| Georgia ALLTEL Telecom, Inc.                                       |   | Michigan       |
| Georgia R.S.A. #8 Partnership                                      |   | Georgia        |

 

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| Georgia R.S.A. #12 Partnership                         |   | Georgia              |
|--------------------------------------------------------|--------|----------------------|
| Georgia Telephone Corporation                          |   | Georgia              |
| Jackson Cellular Telephone Co., Inc.                   |   | Delaware             |
| Kentucky ALLTEL, Inc.                                  |   | Delaware             |
| KIN Network, Inc.                                      |   | Kansas               |
| Las Cruces Cellular Telephone Company                  |   | New Mexico           |
| McAllen Cellular Telephone Co., Inc., The              |   | Nevada               |
| Missouri RSA #15 Limited Partnership                   |   | Missouri             |
| Missouri RSA 2 Partnership                             |   | Missouri             |
| New York NewCo Subsidiary, Inc.                        |   | Delaware             |
| North Carolina RSA 15 Cellular Partnership             |   | North Carolina       |
| North Carolina RSA 5 Cellular Partnership              |   | North Carolina       |
| Northwest Arkansas RSA Limited Partnership             |   | Delaware             |
| North-West Cellular of Eau Claire, Inc.                |   | Wisconsin            |
| Ohio RSA #3 Limited Partnership                        |   | Ohio                 |
| Ohio RSA 2 Limited Partnership                         |   | Delaware             |
| Ohio RSA 5 Limited Partnership                         |   | Delaware             |
| Ohio RSA 6 Limited Partnership                         |   | Delaware             |
| Oklahoma ALLTEL, Inc.                                  |   | Oklahoma             |
| Oklahoma RSA No. 4 South Partnership                   |   | Delaware             |
| 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 Partnership                        |   | District of Columbia |
| Pascagoula Cellular Services, Inc.                     |   | Mississippi          |
| Pennsylvania RSA No. 10B(1) Limited Partnership        |   | Delaware             |
| Petersburg Cellular Partnership                        |   | Delaware             |
| Radiofone, Inc.                                        |   | Louisiana            |
| Raleigh-Durham MSA Limited Partnership                 |   | Delaware             |
| RCTC Wholesale Corporation                             |   | Virginia             |
| Rochester NewCo Subsidiary, Inc.                       |   | Delaware             |
| Saginaw Bay Cellular Company                           |   | Michigan             |
| South Carolina RSA No. 2 Cellular General  Partnership |   | South Carolina       |
| South Carolina RSA No. 3 Cellular General  Partnership |   | South Carolina       |
| South Carolina RSA No. 4 Cellular General  Partnership |   | South Carolina       |
| South Carolina RSA No. 5 Cellular General  Partnership |   | South Carolina       |
| South Carolina RSA No. 6 Cellular General  Partnership |   | South Carolina       |
| South Carolina RSA No. 7 Cellular General  Partnership |   | South Carolina       |
| South Carolina RSA No. 8 Cellular General  Partnership |   | South Carolina       |
| South Carolina RSA No. 9 Cellular General  Partnership |   | South Carolina       |
| 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                |
| Texas RSA #11B Limited Partnership                     |   | Delaware             |
| Texas RSA 7B2 Limited Partnership                      |   | Delaware             |

 

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| Toledo MSA Limited Partnership                  |   | Delaware   |
|-------------------------------------------------|--------|------------|
| TriNet, Inc.                                    |   | Georgia    |
| Tucson 21 Cellular Limited Partnership          |   | Delaware   |
| Tyler/Longview/Marshall MSA Limited Partnership |   | Delaware   |
| 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  |
| Virginia RSA 2 Limited Partnership              |   | Delaware   |
| Western Reserve Telephone Company, The          |   | Ohio       |
| Williamsport/PA-8 Cellular Limited Partnership  |   | Illinois   |
| Wisconsin RSA #3 Limited Partnership            |   | Wisconsin  |
| Wisconsin RSA No. 8 Limited Partnership         |   | Delaware   |
| Wisconsin RSA #2 Partnership                    |   | Wisconsin  |
| Wisconsin RSA #6 Partnership, LLP               |   | Wisconsin  |
| Youngstown-Warren MSA Limited Partnership       |   | Delaware   |

 
| OTHER COMPANIES                                      |   | Country or State of  Incorporation/Organization |
|------------------------------------------------------|--------|-------------------------------------------------|
| Allied Information Services of the Philippines, Inc. |   | Philippines                                     |
| ALLTEL Corporate Services, Inc.                      |   | Delaware                                        |
| ALLTEL Distribution, Inc.                            |   | Delaware                                        |
| ALLTEL Information (India) Private Limited           |   | India                                           |
| ALLTEL Information (Mauritius) Inc.                  |   | Mauritius                                       |
| ALLTEL International Holdings, Inc.                  |   | Delaware                                        |
| ALLTEL Investments, Inc.                             |   | Nevada                                          |
| ALLTEL Management Corporation                        |   | Delaware                                        |
| ALLTEL Mauritius Holdings, Inc.                      |   | Mauritius                                       |
| ALLTEL Properties, LLC                               |   | Arkansas                                        |
| Control Communications Industries, Inc.              |   | Delaware                                        |
| CP National Corporation                              |   | California                                      |
| Dynalex, Inc.                                        |   | California                                      |
| Full Circle Insurance Limited                        |   | Bermuda                                         |
| MVI Corp.                                            |   | Oregon                                          |
| Ocean Technology, Inc.                               |   | California                                      |
| OTI International, Inc.                              |   | California                                      |

 

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